BAMPTON PARISH COUNCIL
RECREATION GROUND CHARITY
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31st MARCH 2024
CHARITY NUMBER 304259
Shilton Accounting Services
l The Clock House
Brize Norton Road
Carterton
OX18 3HN

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
st
FinanFlal statements.for,the year ended 31 March 2024
Contenxs:
Page
Trustees Annual Rèport
Independent Examlner's Report
Statèment of Flnanclal Artlvltles
Balance Sheet
Notes to the Firtancial Ststement
8-10
21 Page

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Trustees report for the year ended 31" March 2024
The Trustees of the Recreation Ground Charity are also Bampton Parish Councillors. The charity
continues to fulfil the objects of its deed and is confident that it will continue to do so for the
foreseeable future.
The pavilion continues to support both sport and social activities.
Pembroke Place Play Park, Recreation Ground and Sandford Field are now vested with the Official
Custodian for Charities on behalf of the Bampton Ground Charity.

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Independent Examinerfs Report to the Trustees of the Bampton Parish Council- Recreation
Groutid Charity.
I report on the accounts of the Charity for the year ended 31" March 2024.
Res
ective res
onsibilities of trustees and examiner.
The charity's trustees are responsible forthe preparation of the accounts. The charity'5 trustee5
consider that an audit is not required for this year under section 43121 of the Charities Act 1993 (the
Act) and that an independent examination is needed.
It is my responsibility to:
a) examine the accounts (under section 43{7}Ibl of the Act
b) to follow the procedures laid down in the general directions given by the Charity
Commissioners (under section 43{7lb) of the Act)
to state whether particular matter5 have come to my attention.
Basis on Inde
endent Examinerfs re
ort.
My examination was carried out in aGcordance with the General Directions glven by the Charlty
Commissioners. An examination includes a.review of the accounting records kept by the charity and
a comparison of the accounts presented with those records. It also includes consideration of any
unugual items or disclosures in the accounts, and seeking explanation5 from you as trustees
concerning any such matters. The procedures undertaken do not provide all the evidence which,
would be required in an audit and corfsequently I do not exprÈSS an audit opinion on the accounts.
Inde
endent Examinerf
'statement:
In connection with my examination, no matter has come to my attention:
I: Which gives me reasonable cause to believe that in any material respett, the requirements
of al to keep proper accounting r,ecords in accordance with section 41 of the 1993 Act and b)
to prepare accounts vlhich accord with the accounting records and to comply with the
requirements of the Act have'not been met.
2. To which, in my opinlon, attention should be drawn in ordef to enable a proper
understanding of thè accounts to be reached.
David Cuthbertson - ICPA Cert Acc (Open)
th
24 June 2024
Shilton Accounting Services

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Statement of Flnancial Activities for the year ended 31" March 2024
Note5 UTrrestrkted Restrkted
funds
nd$
Endowment
funds
2023
Income
Grants & Donations
37,%XI
37,500
23,351
Covld grants
Investments
8,571
8.571
5,351
Income from sportlng
7,8SI
7.851
8,755
Pavlllon hire
5.284
5,284
5,036
Sund Income
1,757
Totsl Income
59,206
59,206
Expendlture
Upkeep of sport5
10.571
10.571
16,200
Malor ￿fUrb1$hrnent
3.3LKJ
Salaries
12,224
12.224
16,905
Pembroke & Sandford
upkeep
3,413
3,413
4,110
Hard courts & skate
park
420
Pavlllon runnSn8 Costs
16.841
16.841
25,757
Car park maintenance
2,954
2.954
Depreclatlon
5,996
5,996
5,996
Legal fees
Accourrtancy
480
Bank char8es
72
72
72
Adminlstration &
Snsurance
2,058
2,058
8,288
Tot•1 Expendlture
48,613
54,609
81,528

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Statement of Financial Activities for the year ended 31" March 2024 continued:
Notes Unrestricted
funds
Restricted
funds
Endowment
funds
ZOZ4
2023
Net Income &
expenditure
10,S93
(5,996)
4.597
(37.278)
Gainsllosses
arising on
investments
Unrealised
gain/loss
1.548
16.999
18,547
112,280)
Realised gains
Totsl 8ainsllosses
1,548
16.999
18,547
(12,2801
Net movement In
funds
12,141
(5,996)
16,999
23.144
{49.558)
Funds brought
forward
143,775 ,,
145,868
306,971
596,614
646,172
Total funds carrled
forward
155,916
139.872
323.970
619.758
596,614

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Balance sheet for the year ended 31" March 2024
Notes Unrestricted Restrlrted Endowment
funds
funds
funds
2024
2023
Flxed assets
Tangible assets
92,521
139,872
63,500
295,893
301,889
Current assets
Debtors
1,730
1,730
Investments
23,517
249,327
272,844
254,297
Bank balance
51,556
11,143
62699
41,238
Total current
assets
76,803
260A70
337,273
295,535
Current
liabilltie5
13.408
13,408
809
Net current
assets
63,395
260,470
323,865
294,726
Total net assets
155,916
139,872
312,970
619,758
596,614
The Financlal Statements were approved by the Board of Trustees on
2024
And signed on its behalf b

BAWPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Financial statements for the year ended 31° March 2024
Notes to the accounts
l. Accounting Policies:
Basis otAccounting: The Financial statements have been prepared on a going concern basis under the historic cost
convelltion. The significant accounting policies appl￿d in the preparation of these Financial Statements are set out below.
These policies have been consistently applied to all years presented, unless Othen¥i5e stated. The Charity applied SORP
IFR51021 in the current year.
Tangible fixed assets are. stated at cost less accumulated depreclation. Depreciation Is provlded at rate5 calculated to wrlte
off the cost of èach asset over its expected useful life as follows:
Tennis Courts
MuLti spprts arena
Equipment
Store sh¢d
Pavllion
5% straight line
5% straight line
IO% straight Ilne
IO% straight line..
.R% straight Ilne
Investments
Investments are recognlsed Hiltially at faif value which is normally the transactlon price includln8 transaction costs.
Substtquently they are measured at fair value or publically quoted value, wSth changes recorded as net 88ins/losses on.
investments in the SOFA. Other intrestments are measured at cost less impairment.
Income recognltlon
All income resourcès are included in the Statement of Financial Activities when the Charlty Is legal entitled to th¢ In¢oine
after any performance conditions have been mel the amount can be measured reliably and it is probable that the.income
will be received.
For klon411ons to be recogni5ed the Charity will have been notified of the amounts and the settlement date in writing. If
there.,Hre conditions attached to the donation and this requires 3 level of performance before.entitlement can be obtèined,
then income is deferred until those conditions are fully rnet or the fulfilment of those conditsons.is within the control of the
Ch3Tity and It is probable that they will be fulfilled.
Expendlture reco8nition
All Rxpenditure Is accourtted for on an accruals bas15 and has been classlfSed under headlngs that aggregate all costs related
to the category. Expenditure is recogft15ed whero there is a legal or conitructive obllgation to.make payment to tljlrd
partios, it is probable that th¢.settlemeht will be requlred and the amount of the obligatlorn can be measured reliablv.
Irrecoverable VAT Ss charged as an expense agalnst the activlty for whlch expenditure arose..
tawatloD.
The Charity is an exempt charity within the meanlnrt of schedule 3 of th¢ Charities Act 2011 and is considered to pass the
testset.out in Paragraph I, Schedulè 6 of the FinanEe Act 2010 and the￿rore It meet5 th'e definltlon of a charltablR
company for UK corporation i¥ purposes.
Golng concem
The.Financial Statements have been prepared on a going concern basis as the trustees believe that no material
unc¢rtainties exist. The trustees have conslder the level of funils held aod the expected level of Income and eKpendlture
for ihe ne¥t 12 months from authdr15in8' thes2 Finan£ial statements ano con5idef that there Is sufficient leve15 of rese.rves
tor the.Charity to be able to ctintirlue as a going concern.
Fund awoyntlng
bamptQD Recreation Ground:Charity has the followjng types of fund5.forwhich it is reSpon￿ble.
Unrestrjcted fund5 are donatlons.aTld other incoming fEsourtei rèceivable or.generated"for the objectives of the Charity
Without further restri¢tlOAS and arfe available as general funds.
Restricted fund5 are donations or funds received which are éarmdlktd by the donor for specific purposes and cannot be
U5od for general funds. Any further income frorTI restricted tunds invested rnu5t èlso be used for that purpose.
The Endowment fund was set UP U51ng proceeds from thè Sale of Part of land lèft to Barripton in a will. Only income derived
from the investment of the endowment fund may be Lltillsed. in furtherance of the ChaAty.

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Financial statements for the year ended 31° March 2024
Notes to the accounts contlnued
Grants and donatlon$. This conslsts of grant made by Bampton Parish Council
Tan8lble Flxed assèts (used for dlrert charltable purposes)
Freehold
Property
Unrestricted
Freehold
Property
Restricted
Endowment
Fixtures Fitting5 &
Equlpment
Total
Costlvaluatlon
At l April 2023
Additions
Dis
osals
At 31 March 2024
92,521
289,771
63,500
99,699
545,491
92.521
289,771
63,500
99,699
545,491
Depreciation
At l April 2023
Char
elnthe
ear
At 31 March 2024
143,903
5,996
149.899
99.699
243,602
5,996
249.598
99.699
Net book value
At 31 March 2024
At 31 March 2023
92,521
92,521
139,872
145,869
63,500
63,500
295.893
301.889
Investments
NomSn•l
Valuè
Market valu•
31103124
Market value
31103123
Rea115ed
ialnlloss
Unreallsed
alnlloss
Endowment
fund
COIP Flxed
Inlere5t
74,325
94.9S4
91.397
87,52S
3.872
COIF
Investment
7,728
70,888
157.930
144.803
13,127
Unrestrlcted
funds
COIF interest
7,724
9,641
9.498
9,096
402
COIF
Investment
687
iO,CQD
14.018
12.873
1,145
Totsl
272,844
254,297
18,547

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Financial statements for the year ended 31st March 2024
Notes to the accounts continued
Current Llabilitles
2024
703
12,704
2023
329
Trade creditors
A¢counting Accrual
Totsl
13,408
Salarles- Average rbumber of employees during the year was 112023 - 11.
Restrirted fund5
0110412023
Rete5ved In year
Expended in
3110312024
ye¥r
PJvmon
145,868
5,996
139,872
Playpark
Mlllennlum Blkt
Park.
Totsl
I45￿68
5,9.96
139,872
Endowment lund5
0110412023
Rècelved In year
Expended In
year
3110312024
249,327
In¥estments at
market value
Property
Pembroke Fleld
Property
Buckland Road
Endowment cash
at bank
Total
232,328
16,999
16.000
16.000
47.500
47,5(10
11,143
11,143
30fj.971
16A99
323.970
Related Party Transactlons
During the year the CharSty was under the control of Bampton Parlsh Councll, the Trustee5 of the Charity. The Trustee
received no remuneration and had no expenses reimbLsrsed in the ye3r12023- none)
101 P cige