Backwell Playing Fields
Annual Report and Financial Statements
31 March 2025
Registered Charity No 304470
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Contents Page
| Trustees, officers and advisors 1 |
|---|
Trustees’ annual report 2 |
| Independent examiner's report 5 |
| Statement of Financial Activities 6 |
| Balance sheet 7 |
| Notes to the financial statements 8 |
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Trustee
Backwell Playing Fields Corporate Trustee Limited
Registered address
c/o Backwell Post Office 30 West Town Road Backwell North Somerset BS48 3HH
Bankers HSBC 40 High Street Portishead Bristol BS20 6EN
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REFERENCE AND ADMINISTRATIVE INFORMATION
The general information including the name of the Trustee, the registered address of the Charity and particulars of the Charity’s professional advisors is given on page 1.
HISTORY, OBJECTIVES AND ACTIVITIES OF THE CHARITY
In 1928 local benefactors, Theodore Robinson and his sister Isabel, gave a piece of land in the village of Backwell, North Somerset, to the parish council for the use of the villagers as a park and place of recreation. A further gift of 11 acres was made in 1945. For some years the 16.5 acres of land was administered by the National Playing Fields Association but, in the 1960s, it was returned to local management.
As a result of this, the management and administration of the playing fields was transferred to a registered charity, Backwell Playing Fields, with the title of the land being held initially by the parish council and then being transferred in 2005 to the Official Custodian for Charities. The Charity’s ownership of the land has been registered with the Land Registry.
The Charity was registered on 29 December 1967. Its governing document is a Scheme dated 9 June 1976 as amended on 16 August 1996, 14 November 2007, 3 February 2015 and 18 February 2015.
The objects of the Charity are “the provision and maintenance of a recreation ground for the benefit of the inhabitants of the parish of Backwell without distinction of political, religious and other opinions, including the provision, or assistance towards the provision, on the said recreation ground or any part thereof, of facilities for the recreation and other leisure time occupation, with the object of improving the conditions of life for the said inhabitants.”
In practice, these objects are met through the provision of publicly accessible play areas and recreation grounds and facilities for local clubs and societies. The current tenants are Ashton and Backwell United Football Club, Backwell Athletic Junior Football Club, West Backwell Bowling Club, Backwell Tennis Club, Backwell Scouts and Guides and Rainbow Pre-school. There are also two children’s playgrounds on the site, a bike track, zipwire and other equipment for older children and adults.
MANAGEMENT AND GOVERNANCE ARRANGEMENTS
A sole corporate trustee company, Backwell Playing Fields Corporate Trustee Limited, holds the position as trustee of the Charity.
Where there is a requirement for new directors of the corporate trustee, these are identified and appointed by the existing Directors. The Chairman of the corporate trustee is responsible for the induction of new directors.
The Directors consider the risks faced by the Charity as part of their decision-making process at each of their meetings. The main risks relate to the potential injury of a member of the public using the facilities, in particular the play and fitness equipment, and the financial viability as the Charity relies on donations to meet a proportion of day-to-day maintenance costs. The injury risk is mitigated by regular inspections of the equipment and the financial risk is mitigated by close scrutiny by the Directors and the regular production and examination of management accounts and forecasts.
The Directors meet at least four times a year.
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ACHIEVEMENTS, PERFORMANCE AND FINANCIAL REVIEW OF THE CHARITY
The Charity continues to support the activities of each of its tenants and residents. The playing field usage continues to grow year on year, with most of the tenant’s clubs finding ways to grow their activities. This growth in usage meets the Charity’s ongoing strategic goals and requires the trustees to continue to maintain the playing fields land, buildings and fixtures for a growing village.
During this financial year one of the site buildings, which was utilised by the Judo club, was deemed to be moving to an unfit state and unfortunately reached a stage where it had become beyond reasonable economic repair. This resulted in the decision during the year to cease usage of the building and subsequently agree to demolish the building. This demolition, alongside the demolition of an unused toilet block has taken place at the start of the 2026 financial year.
Whilst this decision has slightly reduced the rental income, the space created is under review, with the Directors considering the best usage of the area.
The large volume of planned new houses in the village remains an important topic for the Directors’ continual review. The Directors will continue to review how best to service the tenants and residents needs where additional housing will continue to drive an increased usage of the equipment and green space.
The Directors would like to thank everyone who gave their time and made donations and grants to the Charity in the year, including significant continued support from the Backwell Parish Council.
Income totalled £59,728 (2024: £63,563) and the total expenditure was £37,329 (2024: £52,540) resulting in a surplus of funds of £22,400 (2023: £11,023) for the year. This surplus of funds will be used to increase the designated funds.
Whilst income is similar to the prior year, it consists of reduced donations (2024 had a large one off donation to refresh playground safety equipment) offset by an increase in rental income. This increase has arisen from the Scout and Junior Football Club’s new leases resulting in a catch up of the prior rental period.
The reduction of expenditure is as a result of the prior year spend on playground safety equipment. Other expenditure is in line with prior years and the Directors’ expectations.
PUBLIC BENEFIT
The Directors have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and have taken account of it in planning future activities.
The Charity provides free access to the playing fields, car parks, playground equipment and fresh air fitness equipment to the residents of Backwell and anyone visiting the village. Membership of and attendance at our tenant organisations is open to the residents of Backwell and surrounding communities.
INVESTMENT POLICY AND RESERVES
The Charity has no surplus funds for long term investment. Funds are held in an interest-bearing deposit account until a suitable project or repair to spend them on is identified/ required.
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At the end of the year the Charity had reserves of £65,495 (2024: £43,095). £0 of reserves are restricted in use (2024: £0).
The Directors have created designated reserves to cover known risks and potential future expenditure as follows:
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Running costs reserve - £9,000 (2024: £9,000) to cover day to day maintenance costs in the event that a tenant is unable to make rent payments as they fall due.
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Maintenance sinking fund – the Trustee recognises that several of the properties it provides for tenants are increasingly in need of repair and as such has decided to designate £50,000 (2024: £25,000) as a sinking fund to make provision for future repairs. This figure has increased by £25,000 in the year, but it is important to note that the demolition cost of the Judo hut and old toilet block of c.£21,000 has already been committed and spent in the 2026 financial year, this will be funded from this provision
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Fiduciary reserve - Some individuals have delegated authority to contract the Charity to expenditure up to agreed thresholds. As the total amount of all individual thresholds could be committed at one time the Trustee has set up a designated fund for the total of these expenditure thresholds of £500 (2024: £500).
PLANS FOR THE FUTURE
The Trustees continue to work with local residents and tenants to ensure that the facilities and investments meet the needs of the playing fields for the Backwell community.
Approved by the Trustee on 9[th] May 2025 and signed on its behalf by:
Christopher Green
Andy Lloyd
Chairman Director
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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Sectlon A Indopènd•nt Examln•r's Rèport R•port lo th• trust••8 Backwel Playlng Fields On accounts for th• y•ar •nd•d 31" March 2025 Charlty r0 111 any) 304470 8•t out on pag•s I report to thè Irusl8ès on my èxamination of tho account8 of Ihe above charity {llhe Trusi") fof Ihe year ended R•spon$lbllItl and bas18 of r•port As th8 c•'s Iru818es. Y( are r8sponblè for I pr8parati(ffi of thé accounts In accordanco wlth the roqulremenls of the Charllles Act 2011 I reporl In respect of my examinallon of the Trust's acc{nts carned oul der section 145 of Ihe 2011 Acl and in carrying out my examlnalKm, I have followed all Ihe appllcablb DIr1 given by the Charlty Cornmis&on def Sectic 1495)(b) ol the Ad. Indop•nd•nt I hav8 comrdèl8d my 8xaminati.. I confirm thal no malarial matt8is havè •xamln•es statem•nt come lo my attenlK)n In C)neC1S the examinatH)n lothef Ihan Ihat disclos8d bkn ") giv8s ma caus8 tr) ball8va that in, any mai8nal res1. Ihe accounllng recd8 nol kepl in acc(Kdance with secllon 130 of Ihe Charities Aci; or lh8 accounis dKI not acc(Kd wth aCcOj records, I have no conc8ms and have ccffie across no olhef mallars In conneclKXI wrth examinaln lo thIch allntn shId bè drawn in Ihls r8POrt In order to enable a proper Understaling ol the acQntS lo be roached. Slgn•d: Dat•: 1810112026 Nam•: maana M8ad R•l•vant Fvof•8slonal quallflcatlon(s) or body (If any): FCCA Addr•ss: Chefvey Holow. c1veY 8alch, Br(kleY
Un restricted Restricted fu nds fu nds Totsl 2025 2024 L¥COMING RESOURCES Incomlng resources fr(m ger2th}g fund$ - Voluntay income.. donations - Investment income.. bank interest Incoming resources frmi ch%llitable activibes: - Rents receivable and reimbutEed ovethe £1,524 £900 £14,000 £15,524 £900 £33,043 £755 £43,305 £43,305 £29,765 Total Ineomlng resources £45,729 £14,000 £59,729 £63,563 RESOURCES EXPEf4DED ChAritsihle actimties: - Buildin% and pad( MaIntenCe GThS ttIn, ThEedinR hedAes Utilities insurnlce - Bin emptyin - Play dpathS - Ath]inistr*ion sundries - Improvements £3,167 £4,512 £5,442 £2,472 £768 £40 £6,928 £1,000 £2,150 £4,167 £6,662 £5,442 £2,472 £768 £10.889 £6.928 £1,861 £6,662 £5,841 £2,426 £397 £9,530 £25,822 £10,850 TotAI resources expended £23 329 £14 000 £37 329 £52 540 NET MOVEMENT IN FUNDS £22AOO £0 £22,400 £11,023 Fund bala)ces brought at l April £43,095 £0 £43,095 E32,072 Fuf4D BALANCES CARIUED FORWARD AT 31 MARCH £65 495 £0 £65 495 £43 095 All incomin8 resou rces and resources expended are derived from continuin8 activities. All 8ains and losses reco8nised in the year are included in the Statement of Financia l Activities.
The financial statements were approved by the Trustee on 9/5/2025 and signed on its behalf by:
Chairman Christopher Green
Director Andy Lloyd
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1. ACCOUNTING POLICIES
Backwell Playing Fields a charity registered at the Charity Commission in England and Wales. The principal address is c/o Backwell Post Office, 30 West Town Road, Backwell, North Somerset, BS48 3HH.
(a) Basis of accounting
The financial statements have been prepared under the historical cost convention in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice.
The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
The Charity constitutes a public benefit entity as defined by FRS 102.
The Charity's functional and presentational currency is the pound sterling.
- (b) Incoming resources
Grants, donations, fundraising income, rents and reimbursed overheads are recognised in the financial statements on a receivable basis.
Investment income, interest on short term bank deposits, is recognised on an accruals basis.
(c) Resources expended
Expenditure is accounted for on an accruals basis and has been classified under the headings that aggregate all costs relating to the category. All expenditure on play areas and pathways and on park improvements is written off when incurred.
(d) Fund accounting
The unrestricted fund comprises accumulated surpluses and deficits on general funds. They are available for use at the discretion of the Trustee in furtherance of the general charitable objectives.
Designated funds are unrestricted funds set aside by the Trustee for specific purposes.
Restricted funds are subject to specific conditions imposed by the donors.
(e) Financial instruments
Financial instruments are recognised in the Charity's balance sheet when it becomes a party to the contractual provisions of the financial instrument.
2. TAXATION
The Charity was a registered Charity throughout the year and, as such, was not liable to corporation tax on the surplus of income over expenditure for the year, nor to capital taxes on gains arising from the disposal of assets.
3. EMPLOYEES
The Charity did not have any employees in the year (2024: None).
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4. TRUSTEES AND RELATED PARTY TRANSACTIONS
The Directors of the corporate trustee do not receive any remuneration. Expenses reimbursed for park tidying, IT, stationery and maintenance undertaken on behalf of the Charity amounted to £nil (2024: £nil).
5. CAPITAL COMMITMENTS
There were no capital commitments as at 31 March 2025 (2024: None).
6. DESIGNATED FUNDS
The Charity has a reliance on rental income from its tenants. The Trustee has created a designated fund equating to a proportion of the annual rent due to safeguard the Charity in the event that a tenant is unable to pay their rent. A sum of £9,000 (2024: £9,000) has been designated to cover day to day maintenance costs for this purpose.
The Trustee recognises that several of the properties it provides for tenants are increasingly in need of repair and as such has decided to designate £50,000 (2024: £25,000) as a sinking fund to make provision for future repairs. This figure has increased by £25,000 in the year, but it is important to note that the demolition cost of the Judo hut and old toilet block of c.£21,000 has already been committed and spent in the 2026 financial year, this will be taken from this provision.
Some individuals have delegated authority to contract the Charity to expenditure up to agreed thresholds. As the total amount of all individual thresholds could be committed at one time the Trustee maintains a designated fund for the total of these expenditure thresholds of £500 (2024: £500).
7. RESTRICTED FUNDS
| Restricted Funds | Balance brought forward at 1 April 2024 Donations Received Expenses Spent Balance carried forward at 31 March 2025 £ £ £ £ 0 14,000 14,000 0 |
|---|---|
| 0 14,000 14,000 0 |
During the year the Charity received funding to enable the Charity to utilise the services of contractors to run the maintenance and administration of the playing fields.
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