## **Charity name:**
Liss Recreation Ground
## **Charity registration number:**
301871
## **Principal address:**
The Council Room Village Hall Hill Brow Road Liss Hants GU33 7LA
## **Trustee:**
Liss Parish Council (acting as corporate trustee)
## **Structure, Governance and Management**
Liss Recreation Ground is governed by a trust deed dated 6[th] September 1864.
The charity is wholly administered by Liss Parish Council, which acts as sole corporate trustee. The charity does not appoint individual trustees.
The Parish Council administers the charity in accordance with the governing document, relevant legislation, and the Council’s standing orders and financial regulations.
## **Objects and Public Benefit**
The objects of the charity are to provide and maintain recreational facilities for the benefit of the inhabitants of Liss and the surrounding area.
In planning and reviewing the charity’s activities, the Parish Council has had regard to the Charity Commission’s guidance on public benefit. The pavilion and recreation ground are open to the public and provides recreational benefit to the local community.
## **Activities and Achievements**
During the year ended 31 March 2025, the charity continued to maintain and manage the pavilion and recreation ground for public use, including routine maintenance and safety checks. The Parish Council considers that the charity has continued to meet its objectives.
## **Financial Review**
Total income for the year was £25,841, with total expenditure of £43,594, resulting in a deficit of £17,753.
The principal source of income was rental fees. The deficit was funded by reserves held.
The Parish Council considers that the level of reserves held at the year-end is adequate to meet the charity’s ongoing obligations.
The charity does not hold investments.
## **Trustee Responsibilities**
The Parish Council, acting as trustee, is responsible for preparing the Trustees’ Annual Report and financial statements in accordance with applicable law and UK accounting standards.
## **Approval**
This report was approved by Liss Parish Council acting as trustee on behalf of the charity.
Signed: Name: Clive Olley Position: Chair of the Charities Committee Date: 26[th] January 2026
09/09/2025 11:47
Page 1
**Liss Parish Council - Charities yr end 2024/2025**
## **Detailed Income & Expenditure by Budget Heading 31/03/2025**
## **Month No: 12**
**Cost Centre Report**
|||Actual
Last Year|Actual Year
To Date|Current
Annual|Variance
Annual
Committed
Expenditure
Funds
Available|% Spent|Transfer
to/from EMR|
|---|---|---|---|---|---|---|---|
|1100|Pavilion|||||||
|1601|Village Hall Rent|0|167|0|(167)|0.0%||
|1602|Pavilion Rent|21,806|24,379|27,000|2,621|90.3%||
|1604|Liss Pavilion Football Changin|35|0|0|0|0.0%||
|1605|Inpost income|0|500|0|(500)|0.0%||
|1610|LPC Grant|10,531|0|3,897|3,897|0.0%||
||**32,372**
Pavilion :- Income||**25,046**||**5,851**||**0**|
|||||**30,897**||**81.1%**||
|4000|Staff salary|12,789|15,322|12,892|(2,430)
(2,430)|118.8%||
|4060|Training|200|188|250|63
63|75.0%||
|4070|Insurance|2,000|2,000|2,000|0
0|100.0%||
|4075|Telephone & Internet|801|827|385|(442)
(442)|214.8%||
|4080|IT software|505|681|300|(381)
(381)|227.0%||
|4085|Website & email hosting|100|150|150|0
0|100.0%||
|4090|Stationery|100|116|150|34
34|77.1%||
|4100|Printer/copier|400|100|100|0
0|100.0%||
|4115|Audit|100|133|300|167
167|44.4%||
|4120|Subscriptions|112|120|120|0
0|100.0%||
|4145|Council Tax & licences|441|559|600|41
41|93.2%||
|4150|Gas|4,001|2,606|4,200|1,594
1,594|62.1%||
|4155|Electricity|3,549|1,373|3,675|2,302
2,302|37.4%||
|4160|Water supply|304|145|350|205
205|41.6%||
|4165|Waste Bins|1,291|1,823|1,400|(423)
(423)|130.2%||
|4170|Fire safety|62|372|400|28
28|93.0%||
|4175|Building Maintenance|2,369|5,793|2,000|(3,793)
(3,793)|289.6%|848|
|4180|Feminine Hygiene Costs|185|96|0|(96)
(96)|0.0%||
|4190|Cleaning Materials|767|726|800|74
74|90.7%||
|4195|Other Servicing|135|642|775|133
133|82.8%||
|4200|Equipment Repairs & Servicing|108|234|50|(184)
(184)|468.0%||
|4205|Equipment Replacement|55|148|0|(148)
(148)|0.0%||
|4245|Other Grounds Costs|611|59|0|(59)
(59)|0.0%||
||**30,984**
Pavilion :- Indirect Expenditure||**34,212**||||**848**|
|||||**30,897**|**(3,315)**
**0**
**(3,315)**|**110.7%**||
||**Net Income over Expenditure**||**(9,166)**||**9,166**|||
|||**1,387**||**0**||||
|||||||||
|6000|plus Transfer from EMR
0||848|0|(848)|||
||**Movement to/(from) Gen Reserve**||**(8,318)**||**8,318**|||
|||**1,387**||**0**||||
|||||||||
|1200|West Liss Pitches|||||||
|1603|West Liss Pitch Rent|3,177|795|2,750|1,955|28.9%||
|1610|LPC Grant|5,667|0|9,160|9,160|0.0%||
||West Liss Pitches :- Income||**795**||**11,115**||**0**|
|||**8,844**||**11,910**||**6.7%**||
Continued over page
09/09/2025
Page 2
**Liss Parish Council - Charities yr end 2024/2025**
11:47
## **Detailed Income & Expenditure by Budget Heading 31/03/2025**
## **Month No: 12 Cost Centre Report**
||Actual
Last Year|Actual Year
To Date|Current
Annual|Variance
Annual
Committed
Expenditure
Funds
Available|% Spent|Transfer
to/from EMR|
|---|---|---|---|---|---|---|
|4000 Staff salary|7,981|8,150|8,150|0
0|100.0%||
|4190 Cleaning Materials|21|0|0|0
0|0.0%||
|4235 Grass Cutting|1,386|1,021|1,500|479
479|68.1%||
|4240 Pitch Related Costs|332|80|350|270
270|22.9%||
|4245 Other Grounds Costs|1,047|131|800|669
669|16.4%||
|4255 Tree Sugery|375|0|1,000|1,000
1,000|0.0%||
|4260 Hedge Cutting|0|0|110|110
110|0.0%||
|West Liss Pitches :- Indirect Expenditure||**9,382**||||**0**|
||**11,143**||**11,910**|**2,528**
**0**
**2,528**|**78.8%**||
|**Net Income over Expenditure**||**(8,587)**||**8,587**|||
||**(2,299)**||**0**||||
||||||||
|6000
plus Transfer from EMR
816||0|0|0|||
|**Movement to/(from) Gen Reserve**||**(8,587)**||**8,587**|||
||**(1,484)**||**0**||||
||||||||
|**(912)**
Grand Totals:- Income
**Net Income over Expenditure**
Expenditure
**42,127**
**41,216**||**43,594**
**25,841**
**(17,753)**|**42,807**
**42,807**|**16,966**
**(787)**
**17,753**
**0**
**(787)**|**60.4%**
**101.8%**||
||**(912)**||**0**||||
||||||||
|plus Transfer from EMR
**816**||**848**|0|(848)|||
|**Movement to/(from) Gen Reserve**||**(16,905)**||**16,905**|||
||**(96)**||**0**||||
||||||||
. . . . . . . . .
7 Hodder Close, Chandlers Ford, Hants, SO53 4QD. Tel: 07762 780605 Email: Tim.Light1@hotmail.co.uk
**31 July 2025**
The Parish Clerk
Liss Parish Council
The Council Room
Liss Village Hall
Hill Brow Road
Liss
GU33 7LA
Dear Sarah
## **Internal Audit Letter Report**
**Liss Parish Council – Charity Accounts 2024-2025**
The Accounts and Audit (England) Regulations 2015 (as amended) require all Town and Parish Councils to undertake an effective internal audit to evaluate the effectiveness of their risk management, control and governance processes, considering public sector internal auditing standards or guidance.
The internal audit work we have carried out has been planned to enable us to give our opinion on the control objectives set out in the Internal Auditor’s Report on the 2024-2025 Annual Governance and Accounts Return.
This states that the Council will need to demonstrate that it discharged its responsibilities for Charitable fund(s)/assets, including financial reporting and, if required, independent examination or audit.
We are bound by the ethical guidelines of the Association of Accounting Technicians (AAT). We confirm that we are independent of the Council.
We have complied with the legal requirements and proper practices set out in:
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
_August 1, 2025 Page 2_
- ‘Governance and Accountability for Local Councils – A Practitioners’ Guide (England)’ March 2024 • The Accounts and Audit (England) Regulations 2015 (as amended).
This internal audit for 2024-2025 has checked that the Parish Council adheres to the requirements set out in the Governance and Accountability for Smaller Authorities in England ensuring that compliance is maintained for the year ended 31 March 2025.
This is the final audit review in 2023-2024 to check that the Councils Charity Accounts adheres to the requirements set out in the Governance and Accountability for Smaller Authorities in England ensuring that compliance with proper practices is maintained.
The Parish Clerk and Responsible Finance Officer has also provided back-up information for the period April 2024 to March 2025 and end of year details from the EBS Omega software to support the current governance and financial management of the Charity accounts for the Council.
As we also carried out interim internal audit visits through 2024-2025 and are also using the information already recorded to assess the control operating by the Council for these accounts.
A series of independent audit tests was undertaken using the various financial records, vouchers, documents, Minutes, the previous audit report to ascertain the efficiency and effectiveness of the Council’s internal controls.
As part of this Internal Audit Review, we checked:
## **Charities Bank Accounts**
- the Parish Council have the following bank accounts:
Lloyds Treasurers (Charities Account) Account Number 00257581 Lloyds Business Bank Instant (Liss PC Charities) Account 00270588.
- the Bank Reconciliations at 31 March 2025 were re-performed, and no errors were noted.
## **Financial Statements 2024-2025**
A statement is made to agree that these Accounts give a true and fair view of the Financial Statements for 2024-2025.
## **Conclusion**
We are pleased to report that the various transactional elements of the Parish Council Charites Accounts are of a good standard for the Parish Council.
This letter report should be noted and taken to the next meeting of the Parish Council to inform them of the Internal Audit work carried out. The details of this Internal Audit Report Letter should also be minuted by the Parish Council.
Yours sincerely,
Tim Light FMAAT, Internal Auditor