BAMPTON PARISH COUNCIL
RECREATION GROUND CHARITY
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31st MARCH 2025
CHARITY NUMBER 304259
Shilton Accounting Servlces
l The Clock House
Brlze Norron Road
Carterton
OX18 3HN

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Flnanclal statements for the year ended 31" March 2025
Contents:
Page
Trustees Annual Report
Independent Examinerfs Report
Statement of Financlal Activities
5-6
Balance Sheet
Notes to the Financial Statement
8-10

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Trustees report for the year ended 31 March 2025
The Trustee5 of the Recreation Ground Charity are also Bampton Parish Councillors. The charity
continues to fulfil the obJÈ¢ts of Its deed and Is confident that it will continue to do so for the
foreseeable future.
The pavillon contlnues to support both sport and soclal activrties.
Pembroke Place Play Park, Recreatlon Ground and Sandford Fleld are now vested with the Offlclal
Custodian for Charities on behalf of the Bampton Ground Charity.
31Page

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Independent Examlnerfs Report to the Trustees of the Bampton Parish Council - Recreatlon
Ground Charfty.
I report on the accounts of the Charity for the year ended 31 March 2025.
Res
ective res
onsibilities of trustees and examiner.
The charity's trustees are responsible forthe preparation of the accounts. The charity5 trustees
consider that an audit is not required for this year under section 43{2} of the Charities Act 1993 (the
Act) and that an independent examination is needed.
It is my responsibility to-
al examine the accounts (under sectlon 4317llb} of the Att
bl to follow the procedures laid down in the general directions given by the Charity
Commissloners (under section 43(7}bl of the Act)
cl to state whether particular matters have come to my attention.
Basis on Inde
nd nt Examinerfs re
ort.
My examinatlon was carried out in accordance with the General Dlrections given by the Charity
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
unusual items or disclosures in the accounts, and seeking explanations f rom you as trustees
concerning any such matters. The procedures undertaken do not provide all the evldence which
would be required in an audit and consequently I do not express an audlt opinion on the accounts.
Inde
endent Examlner's statement..
In connection with my examination, no matter has come to my attention:
l. Which gives me reasonable cause to believe that in any material respect, the requirement5
of al to keep proper accounting records in accordance with section 41 of the 1993 Act and bl
to prepare accounts which accord with the accounting records and to comply with the
requirements of the Act have not been met.
2. To which. in my opinion, attention should be drawn in orderto enable a proper
understandin8 of the accounts to be reached.
David Cuthbertson- ICPA Cert Acc (Openl
th
19 May 2025
Shilton Accounting Services

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Statement of Flnanclal Actlvltles for the year ended 31" March 2025
PJ4rte5 Unrestrkled
fund5
Re5trlrted
Endowmont
¢unds
2025
2024
Income
Grants & l)onatlons
30.000
37,500
Covld grants
Investmerts
7.888
8.571
Income from 5POrtln8
f¥¢llltles
14,562
14.562
7.851
P8vlllon hlre
5,rii
5.771
5,284
nd
income
Totsl Incom•
58221
221
59306
Expendlture
Upkeep of Sports
facllltlej
12.l¥J
12.139
10.571
Major refurblshment
Salarl*s
12.814
12.814
12.224
Pembroke & Sandford
upkaep
7.607
7￿7
3,413
Hard courts & skate
park
4￿77
Pwlllon runnlng ¢osts
16.270
16.270
16.841
2,954
Car park malntenance
5,996
Depreciatlot)
5.996
5,996
Le831 fÈes
528
Accountsn¢v
528
170
170
72
Bank thar8es
2.058
Administration &
Insurance
2A91
2.491
Total Expendfture
,096
61092
51Page

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
St*ement of Financial Activities for the year ended 31 March 2025 contlnued:
Notes Unre5trlrted
funds
Re5trlrted
funds
Endowment
funds
2025
2024
Net Income &
expendlture
2,125
-5,996
-3,871
4,597
Gainsllosses
arising on
Investments
Unrealised
8ain/loss
407
4,987
-5,394
18,547
Reali5ed 8ain5
Total galnsl10$5e5
407
4,987
-5.394
18,547
Net movement In
funds
1.718
-5,996
4,987
-9,265
23,144
Funds brought
forward
155,916
139,872
323,970
619,758
596,614
Total funds carrled
forward
157,634
133,876
318,983
610,493
619.758

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Balance sheet for the year ended 31. March 2025
Note$ Unrestrlcted Restricted End1￿ment
fvnds
funds
funds
2025
2024
Flxed assets
Tanglble assets
92,521
133,876
63,500
289,897
295,893
Current assets
Debtors
2,053
2,053
1,730
Investments
23,110
244,340
267.450
272,844
Bank balance
41.773
11,143
52.916
62,699
Total current
assets
66,936
255A83
322,419
337.273
Current
IlJbllltles
1,823
1,823
13,408
Net current
assets
65,113
255,483
320,596
323￿65
Totsl net assets
157.634
133,876
318,983
610N93
619,758
The Flnanclal Statements were approved by the Board of Trustees on
2025
And slgned on its behalf by
71Pase

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Flnanclal statements for the year ended 31" March 2025
Notes to the accounts
l. Accounting Policies..
Ba515 ol Accountln8.' The FSnancial statements have been prepared on a golng concern basi5 undeT the hlstorlc cost
conventiorb. The signiflcant accounting policies applied in the preparation of these Financial Statement5 are set out below.
These policies have been cunsistently applied to all Yea￿ presented. unless otherwise stated. The Charity applied SORP
IFR51021 In the current year.
Tangible fixed assets are stated at cost less accumulated depreciation. Depreclatlon 15 provlded at rates calculated to wrlte
off the cost of each asset over Its expected useful Ilfe as follows..
Tennis Courts
Multi sports arena
Equlpment
Store shed
Pavlllon
5% stralght Ilne
5% Straight line
10% stra5ght line
IO% strai8ht line
2% 5tralBht Ilne
Investments
Investments are recognised initlally at falr value whlch Is normally the transaction price Intludln8 transaction ¢05ts.
Subsequently they are measured at falr value or publlcally quoted value, with chan8es recorded as net galns1105ses on
Investments In the SOFA. Other Investments are measured at cost less impalrment.
Income recognition
All In¢ome resour￿9 are Included in the Statement of Flnanclal Activities when the Charlty Is legal entitled to the Income
after any performance condltions have been meL the amount can be measured reliably and It Is probable that the inctsme
wlll be received.
For donations to be recognlsed the Charlty wlll have been notlfled of the amounts and the settlement date In wrltlng. If
there are conditlon5 attached to the donation and thi5 require5 a level of performance before entitlement can be obtained,
then Income Is deferred untll those condltions are fully met or the fulfllment of those condltlons Is wlthin the control of the
Charlty and It15 probable that they wlll be fulfllled.
Exptndltum re¢o8n5tlon
All expenditure is a¢¢ounted for on an accruals basls and has been classlfled under headlngs that aggregate all costs related
to the category. Expenditure is re¢o8nlsed where there Is a legal or cgnstructive obligatlon to make payment to thlrd
partle5, It is probable that the settlement will be requi￿d and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as an expense agalnst the activity for which expendlture arose.
Taxatlon
The Charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and Ss considered to pass the
test set out Paragraph I, Schedule 6 of the Flnance Act 2010 and therefofe it meets the deflnltlon of a charitable
Company for UK corporation tax purposes.
Golng concern
The Financial Statements have been prepared on z golng concern ba51s as the trurtee5 belleve that no material
uncertalntle5 exlst. The trustees have conslder the level of funds held and the experted level of Income and expendlture
for the next 12 month5 from authorlsln8 these Flnan¢lal 5tstements and conslder that there 15 sufflclent levels ot reserves
for the Charity to be able to continue a5 a 89in8 ¢on¢ern.
Fund accountlng
Bampton Recreation Ground Charlty has the following type5 of funds for which it15 responslble.
Unrestrlrted funds are donations and other incomln8 resources recelvable or generated for the oblectives of the Charlty
wlthout further restrictions and are avallable as general funds.
RÈstrirted funds are donations or funds received which are earmarked bythe donor for specific purposes and cannot be
used for general funds. Any further income from restricted funds invested must also be u5Ed for that purpose.
The Endowment fund was set up usin8 proceeds from the sale of part of land left to Bampton In a wlll. Only income derlved
from the Investment of the endowmentfuThd may be utilised in furtherance of the Charity-
81Page

BAMPTON PARISH COUNaL- RECREATION GROUND CHARITY
Flnancial statements for the year ended 31. Mar¢h 2025
Notes to the accounts contlnued
6rart5 and donatlons. Thls conslsts of Brant made by Bampton Pèrfsh Council
Tarylble Flxed •ssets {u5ed for dlrect charftable purposes)
Freehold
Property
Unrestrfcted
Freehold
Propertv
Restritted
Endowment
Flxture5 Hrtlngs &
Equlpment
Total
Costjvaluatlon
At l A rll 2024
Addlttons
Dls
osals
At 31 MRrth 2015
92.521
289,771
63,500
99,699
545,491
92.521
289.771
6Y,SOO
99M9
545N91
De
yeclatlon
AtIA
ril 2024
Charge In the year
At 31 March 2025
149,899
5,996
155*5
99.699
249,598
5,996
255,594
Ngt book value
At 31 March 2025
At 31 March 2024
92,521
92,S21
133.876
139,872
63,51)0
63,5(JO
289.897
295,893
Imiestments
Nomlrol
V•1
Market valu•
31103125
MarkÈt valuo
3Vo3
Reallsed
Unreallsed
8alnlloss
153Endowmeni
COIP Flxed
Inte￿5t
74,325
94,954
93.768
91,398
2,371
COIF
Investment
7,728
70.888
150,572
157.930
-7.358
ljnrestrlrted
lunds
9.74S
9,498
246
COIF Interest
7.724
9,641
COIF
iO,(KQ
13?65
14,018
&3
Investment
Total
267A50
Z72
-SB94

BAMPTON PARISH COUNCIL- RECREATION GROUND CHARITY
Financial statements for the year ended 31 March 2025
Notes to the accounts contlnued
Current Liabilities
2025
2024
Trade creditors
Accounting Accrual
1,319
504
703
12,704
Total
IA23
13A08
Salaries- Average number of employees during the year was I12023- 11.
R•strlct•d funds
0110412024
R•¢•lv•d In y•ar
Exp•nd¢d In
3110312025
vear
Pavlllon
139072
5.996
133,876
Playpark
Mlllennlum Blk•
Park,
Total
139.872
5,996
133.876
Endowment funds
01104n024
Recelved In year
Expended In
vear
3V0312025
Investments at
market value
Propèrtv
Pèmbroke Fleld
Propertv
Bud(land Road
Endowment cash
at bank
249.327
4,987
244,340
16,000
16,000
47.500
47,%XI
11.143
11.143
Total
323,970
4,987
318,983
Related PartyTransactlon5
During the year the Charity was under the cofttrol of 8ampton Parish Council, the Trustees of the Charity. The Trustee
rece5ved no remuneration and had no expenses rèimbursed In the year12024- nonel
101 Page