Barnes For A Recreation Ground REGISTERED CHARITY NUMBER: 301103 ANNUAL REPORT INCLUDING FINANCIALSTATEMENTS FOR THE YEAR ENDED 31st March 2026 Barnes For A Recreation Ground FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2026 CONTENTS PAGE Trustees, Report 14 Independent Examiner'5 Report Statement of Financial Activities Balance Sheet Notes to the Flnanclal Statements 8-12 Barnes For A Recreation Ground REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st March 2026 The Trustees present their annual report and finantial statements of the Charity for the year ended 31st March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the ch3ritWs trust deed, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the VK and Republic of Ireland published on 16 July 2014. The accounts as presented give a true and fair view of the Trust's incoming resources and application of resources during the year and of its state of affairs at the the end of the year. Objectives and actlvitles for the publlc beneflt To maintain the Park Road Recreation Ground for the enjoyment of Blandford Forum residents and to malntain the buildSngs In proper order and insure against all risks. The Trustee5 conflrm that they have referred to the guidance Contained in the Charity Commission's general guidance on public beneflt when revlewln8 the Charlty'5 alms and objectives and in plannin8 future grant making policies for the year. Charlty Trustees Blandford Forum Town Coun¢il is Corporate Trustee and will appoint all its Councillors as its Trustees to discharge Its obllgation to the charlty. Grant maklng pollcy The Charlty does not make any grants. Inductlon and tralnlng of trustees An existing Trustee advises newly appointed trustees of thelr dutie5, power5 and roles. Training is offered on a need basls. Achlevement and performance The Charlty hlres out the pavillon and grounds to the Bowling Club, the Football Club and the Cricket Club. It maintains the grounds providlng sports facllities for the members of the public. The Cricket Club has been in a joint venture with Blandford Forum Town Council and the Trust to refurbish the cricket club Pavilion, which is now complete. All the pavilions have been refurbished providing modern facilities attractin8 more visitor5 and sports members to the clubs. There Is also a play area for young children. The car park was extended in 2021 and now has two Electrlc Vehlcle chargSng polnts for electric vehlcles. Pag¢ 3 Barnes For A Recreation Ground REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st March 2026 Financial Revlew The total income for 2025/26 is £47,63012024125.. £44,370). The total expenditure for 2025126 is £44,52112024J25.. £49,719). The profit for the year Is £3,10912024125'. deficit £5,349), giving unrestricted reserves at 31 March 202S of £l1,5651131 March 2024125.. E4,6741. Investment pollcy and performance No Investments are held. Risk management The major risks that the Charlty Is exposed to have been identified and reviewed by the trustees 3nd procedures establlshed to manage this risk. The main financlal risk faced by the Charity is havin8 enough money to pay the bill& This is belng managed by regularly monitorin8 the budget, and reporting to the Trustees at least 3 times per year. Reserves pollcy The Trust holds restrlcted reserves of £260,000, £250,000 of which represents the value of the land of the Recreation Ground and £IO,OOa of which relates to grant fundin8 from the Charities Aid Foundation for the extenslon of the Recreation Ground car park and introduction of electric vehicle charging polnts. Funding from Blandford Forum Town Council is adjusted during the financlal year Sn line with the prolected outturn figures. These reserves had increased in the prevlous two years due to lower expenditure as budgeted and the recelpt of £10,000 from the Charities Aid Foundation in 2019120. However, cost5 increased substantially in the current year due to the need for safety checks to be carried out, le. full electrical inspectlons and asbestos surveys on all bulldlngs. Pag?4 Barnes For A Recreation Ground REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st March 2026 Structurei 8overnance and management The Will proved 29th January 1914, Deed of Conveyance dated 12th February 1929 that in 1914 John Iles Barnes left £2,500 by Will to the Mayor, Alderman and BLJrgess of Blandford Forum for the purposes of a recreation ground. The ground was purchased and over the years the remaining stock was expended on such things as laying otjt the bawling grèen and bulldlng a pavllion. The accounts dated January 1956 show the remalnder of the Investments being sold in 1952 with a maintenance expenditure usln8 all the fund5 and leaving a nil balance. It is believed from that time to present day the Town Council has paid for the upkeep of the RecreAtion Ground although there was a time after Local Government re-ofganisation in 1974 when the Distritt Council took over the maintenance. With effect f rom 1st April 2009, the Charity has operated outslde of Blandford Forum Town Council accounting systems. Barnes for A Recreatlon Ground is a registered charity, constituted under a trust deed dated 2110211929 and its registered charity number is 301103. Meetin8s of the Charity are to be held 3 times per year. The ChairpersDn presides at a meetlng. The Chairperson may exercise all the powers and duties in relation to conducting the meetlng. The Clerk and RFO , are responsible for the day-to-day management of the Charity. Blandford Forum Town Councll Is the Corporate Trustee. Contrlbutlon made by volunteers There were no Volunteer Contributions. Reference and admlnlstratlve Informatlon Trustees.. Blandford Forum Town Council as Corporate Trustee Town Clerk Claire Commons Prlnclpal offl¢e Town Clerks Office, Church Lane, Blandford Forum, DTII 7AD Charity Number.. 301103 External Examiner5 Darkin Miller Limited, 24e Deverel Road, Charlton Down, DT2 9UO Bankers Lloyds Bank Pa9e S Barne5 For A Recreation Ground REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st March 2026 Tru5tee5' responsibilities in relation to the financial statements The charity trustees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel. The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affair5 of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial stotement5, the trustees are required to.. select suitable accounting policies and then apply them consi5tently,' observe the methods and principles in the applicable Charities SORP; make judgements and estimates that are reasonable and prudent,. State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements,. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the chority will continue in business. The trustees are responsible for keeping proper accounting record5 that disc105e with reasonable occuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities IAccounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable Steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity'5 website in accordance with legislation in the United Kin8dom governing the preparation and dissemination of financial statements. Approved by the trustees on . &. and signed on their behalf bv.. Signed.. Name Signed: Name Trustee Trustee 4LJGo Mi<"Tr/WLé . Page 6 Independent examiner'5 report to the trustee5 of Barne5 for a Recreation Ground I report on the charity trustees on my examination of the accounts of the Barnes for a Recreation Ground for the year ended 31st March 2026. Responsibilities and basis of report As the charity trustee5 of the Trust you are responsible for the preparation of the accounts In accordance with the requirements of the Charities Art 20111'the Act'l. I report in respect of my examination of the TTU5t's accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applitable Directions given by the Charity Commlssion under sectlon 14515llbl of the 2011 Act. Independent Èxamlnerfs statement I have completed my examlnation. I confirm that no matters have come to my attentlon In connectlon wlth the examination 8lvln8 me cause to belleve that In any material respect.. l. atcounting records were not kept as requlred by sectSon 130 of the Act; or 2. the accounts do not accord with those records,. or 3. the accounts do not comply wlth the appllcable requlrements concerning the form and content of accounts set out in the Charlties (Accounts and Reports) Regulations 2008 other than any requirement5 that the accounts give a 'true and falr view, whlch 15 not a matter consldered as part of an independent examination. I have no concerns and have come across no other matters In connectlon with the examination to whlch attention should be drawn In thSs report In order to enable a proper understanding of the accounts to be reached. Signed: Name: Rosie Darkin-mlller LL8 (Honsl BFP FCA Institute o* the Chartered Accountants in England and Wales 24e Deverel Road, Charlton Down, Dorchester, Dorset DT2 9UD Address: Date: Page 5 BJwne5 FoiARerrtatlOh GY¢ynd STATEMENTOF FINAf4ciAiACTIWTIES FOR YEAR ENDING 3ts¢March 20ZG Not• 11 11 2A 31 In¢oMe and ¢ndowmeThisfr¢m'. oDnalion5and legaiios Grant from Blanélora ForurrtTown ￿ncIl Sport England Gronl for Crfcket club Refvib Dwlln8Club Restaied 41.788 41.788 36,844 1,977 2,155 1,710 1,977 2,155 1,710 1,920 3,946 1,660 Total In£om• 6,170 so 102 3.2Sd 3,365 6,17D 50 102 3,254 3,365 5,59) 116 17 6,779 3,659 Bènk CharÉes Buwlln8Club rl(kel Refurblshffrfnl Eouipmenil Gr¢JndsMBlninenan¢e 753 3,917 3.164 3.164 Insuraneè PlayArea Salary Costs IChir8ed ¢vt by BFTCI Hea51h & Sèfety Jll Stop FenclD8 MèlnieD&ne• Vandillsrn WaieF 103 28.325 91 27,500 28,325 707 io Total •xp•ndltUT• 44,Sll 49.719 N•t Incomill•xp•ndituF•l 3,L09 3.109 5,349 TraMl•rn b￿￿1[￿f￿nd% Otherre¢o8ni5¢d i•1￿/119$$•$l NEt movement Infundi Iie¢on¢ili•tion of funds.. Total Funds brousht lorwar TDtsI F￿nd5{arrIed f¢rw•rd 4,674 26D,ODO 258,435 Z55 316 P4y¢ 6 Barne5 For A Recreation Ground Balance Sheet as at 31st March 2026 Total funds 2025126 Total funds 2024125 Note Restated 250,000 Fixed a5set5 250,000 Current assets Debtors and prepayments Cash in bank and in hand 4,989 9,007 5,506 2,257 Total current a5set5 13,996 7,763 Llabilitles Creditors.. Amounts falling due within one year 5,561 2,437 Net current assets or Ilabilitles 8,435 5,326 Total assets less current liabllites 258,435 255,326 The funds of the Charlty: Restritted funds Unrestricted funds Total charlty funds 260,000 11,5651 258,435 260,000 14,6741 255,326 The notes at pages 8-12 form part of these accounts. Approved by the Trustees on A2. e• and signed on thelr behalf by: Si8ned.. Name.. C Truste hh Name.. Trustee bL)Go MiJ,,L Page 7 Barnes For A Recreation Ground FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2026 NOTES TO THE FINANCIAL STATEMENTS Accounting Policies al Basis of preparation and assessment Df going concern The accounts (financial 5tatementsl have been prepared under the historical cost convention with items recognised at cost or transaction value unless Otherwise stated in the relevant notelsl to these accounts. The financial statements have been prepared in accordance wlth the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 july 2014 and the Financlal Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102) and the Charitie5 Act 2011. The trust constitutes a publlc beneflt entity as defined by FRS 102. The trustees consider that there are no material uncertalnties about the Charlty's ability to contlnue as a 80ing concern. bl Funds structure The charity recelves both restricted and unrestricted funds to enable it to carry out a pro8ramme of training and placements. Restricted funds are applied only for the purpose5 permitted by the donor and are shown separately in the accounts. Unrestricted funds may be applSed for any of the charlty's purposes. c} Income reco8nltlon All incoming re50urce5 are recognlsed once the charity has entitlement to the resources, it Is certain that the resources wlll be received ond the monetary value of incoming iesources can be measured wlth suffScient reliabilltv. Donations are recogni5ed when the Charlty has received the f unds. In the event that a donation is subject to condltions that require a level of perforrnance before the charity is entitled to the funds, the Sncome is deferred and not recognised until either those conditions are fully met, or the fulfilment of th05e cunditions is wholly within the control of the charity and It Is probable that those conditions will be fulfilled In the reporting perlod. Barnes For A Recreatlon Ground FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2026 NOTES TO THE FINANCIAL STATEMENTS dl Expenditure recognition Liabilities are reeognised as expenditure a5 50un as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support tosts and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attributlon refer to note IRI below. el Irrecoverable VAT Irrecoverable VAT Is charged ag21nst the expenditure heading for whlch It was Incurred. fl Allocatlon of overhead and support costs Overhead and support costs have been allocated between charltable activities and governance. Governance costs comprise all costs involving the public accountability of the charlty and Its compllance wlth regulatlon and good practlce. These costs Include costs related to statutory audit and legal fees together with an apportionment of overhead and support costs. zl Charitable actlvltles Costs of charitable actSvStles include costs assoclated with dellverlng the Charlty's prolects. h) Governance costs Governance costs comprlse all costs involvlng the public accountabillty of the charity and Its compliance with regulation and good practlce. These costs include cost5 related to independent examination. 11 Reallsed galns and losses All 8ains and1055e5 are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and10sses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised investment gains and105ses are combined in the Statement of Financial Activities. j} Fixed assets The only fixed asset held by the Trust is the Recreation Ground. As a plece of land, thls asset is not subject to depreciation. kl Debtors Debtors are measured at thelr recoverable amounts. Barnes For A Recreation Ground FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2026 NOTES TO THE FINANCIAL STATEMENTS 11 Cash at bank and In hand Cash at bank and in hand consists entirely of cash balances held with the Tru5t'5 bankers. m) Creditors Creditors are measured at the amuunt required to settle the Ilability. n} Donated assets Donated asset5 are reco8nised at their fair value at the moment when they are transferred to the Charity. The Charity's normal depreciation rates are applied. l Net incomÈllexpendlturel for the year 2025126 2024125 Thls Is staled Ofter charilng: Independent examiner fees 50 116 2 Analysls of staff Costs, and the cost of key management personnel 2025126 2024125 Recharge of staff cost5 Staff Charge 28,325 28,325 27,500 27,500 Average number of employees The charity does not employ any staff directly. Instead employees of Blandford Forum Town Council carry out work on behalf of the charlty and it is charged accordin8ly. The average number of people who work in the ground5 15 one. No employees had employee benefits in excess of £60,00012024125: nill. The charlty trustees were not paid or recelved an other benefits from employment wlth the Charity In the year12024125-. £nill, nelther were they reimbursed expenses durlng the year 12024125- £nill. No charity trustee received payment for professional or other services supplied to the charlty12024125'. £nill. The key mana8ement personnel of the charSty, comprise the trustee5 and the Clerk. The total employee benefits of the key management personnel of the Charity wa5 £Nil12024125'. £nill. Barnes For A Recreation Ground FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2026 NOTES TO THE FINANCIAL STATEMENTS 3 Analysls of flxed assets LAND C05t At 0110412025 Purchases during year At 3110312026 2025126 2024125 250,000 250,000 250,oao 250,000 Depreciation At 0110412025 Charge for year At 3110312026 Net Book Value At 3110312026 250,000 250,000 4 Analy555 of current a55ets 2025126 2024125 RESTATED 1262 Trade debtors Prepayments VAT 1411 3577 4245 4989 5507 5 Analysls of current Ilab115tles 2025126 2024125 Trade creditors Tax and social securitv Accruals 5,561 2,437 5,561 2,437 Barnes For A Recreation Ground FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2026 NOTES TO THE FINANCIAL STATEMENTS 6 Analysls of charitable funds Fund name Fund balances brought foNard Income Expendltura Galns and Fund balances IIos$g$1 carried fokward Restricted funds Unrestricted funds Total funds 260000 -4674 255326 260000 -1565 258435 47630 47630 44521 44521 lal £250,000 of the Restricted funds represent the value of the land of the Recreation Ground. £10,000 relates to grant funding from the charities Aid Foundation for the purposes of car park improvements. Ibl The unrestricted funds are available to be spent for any purposes of the charity. 7 Related Party Tran5?ctlons The Council also makes a reeharge for staff time Spent carrying out work on behalf of the Trust. In 2025126 thls char8e was £28,325.12024125.. £27,5DOI There have been no other related party transactlons in the reporting period that require d15clo5ure. None of the Trustees have been pald any remuneratlon of received any other beneflts frorn an employment wlth the charity or a related entity. No trustee expenses have been incurred.