Brandon Ro_membran e Pla in Flelds Re ort of the Trustees lorlhe ear ended 28ih Febru 2025 The trvstees present their report with the financial staternents OF the charity for the year ended 28th February 2025, rhe trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement pf Recommended Practice applicable to charities preparing iheir account5 in accordance wilh the Financial Reporting Standard applicable in the U K and Republic of Ireland IFRS 1021 leffeetive l January 2019}. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its Eoverning document, a deed of trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 304865 Prlncipal addre55 45 High Street Methwold Thetford Norfolk IP26 4NX Yrustees Mr P Wright Iresignod 17.6.241 Mr D Arnold Mr P T MacLoughlin M r D Palmer (appointed 17.6.241 MT J Kennedy {appointed 16.5.241 MrA Calvert lappoinled 21.1.251 Mr F Balaam M r M Marriott Mr V Lukaniuk Mr M C Skinner (appointed 16.5.241 Mr5 L Challiss (appointed 17.2.251 Mr A Coulson lappointed 17.6.241 Mrs S Smith (appointed 17.6.241 Mr D Cronin (appointed 17.6.241 Independent Examiner Patrick Smith FCCA TWR Accountant5 The Old Registrars 57a High 5troet Brandon Suffolk IP27 OAU Approved by order of the board of trustees on and 5i8ned on its behalf by: 14 MrPT acLou8hlin rusr Page I AEGISTERED CHARITY NUMBER.. 304865 Re ort of the Tru#ees and naudited Finandal 51aiements for the Year Ended 28th F br 25 n Remembrano Pl Flelds IWR AccountanLS The 0￿d Re8lStrar5 57a High Street Brandon Suffolk IP27 OAU Brandon Remembrance Pl Field Con for the f the Flnanclal Statements ar ended 28th Februa 20Z5 PaKe Report of theYrustee5 Independent ExaminÈr'5 Report Statefflen¢ of financlal Actl¥ltles Balance Sheet Notes to the Flnanclal Statements Detailed Statement of Financial AttNIIOes io randon Remembrance Pla 'n Fields Re ort of the Trustees for the ear ended 28th Februa The IrustÈes present Iheir repon with the financial statement5 of the charity for the year ended 28th February 2025. The trustee5 have adopted rhe provisions of Accounting and Reptsrtin8 by Charitie5'. Statement of Recommended Practice applicable io chèrities preparing iheir accounis in accordan￿ with thÈ Finèncial Reporting Standard applicable in ihe UK and Republic of Ireland IFRS 1021 leffectwe l January 20191. STRUCtUllE. GOVERNANCE AND MANAGEMENT Governin8 document rhe charity is contrelled by its 81)veming document. a deed of trust and constitutÈs an unin¢orpgrated charity. REFE RENCf AND AOMINISTRATIVE DETAILS Registered Charity number 304865 Prlnclpa5 address 45 High Street Meihwuld Thetford Norfolk IP26 4NX 'rrustees Mr P Wright Ires¢gned 17.6.241 Mr D Arnold Mr P T MacLoughlin Mr D Palrner (appointed 17.6.241 Mr J Kennedy (appointed 16.5.241 Mr A Calvert lappoinied 21.1.251 Mr F Balaam Mr M Marriort Mr V Lukaniuk Mr M C Skinner lappoinied 16.5.241 Mrs L Chèlli55 lappointed 17.2.251 Mr A Cou150n (appointed 17 6.241 Mrs S Smith lappointed 17.6.241 Mr D CTonin lappointeLI 17.6.241 Independent Examiner Patrick Smith FCCA TWR Accouni3nts The Old Registrars 57a High srreet Brandon Suffolk IP27 OAU Approved by order of the board of trustees on.............._.-.....-.-....-...-.....-.-.-. and Signed on its behalf by.. Mr P T MacLou8hlin- Trusteo Page I Inde endent Examiner'5 Re Brandon Remembrance Pla orttotheTr field sof Independent examiner's report to the tru5tee5 ol Orandor¢ Remembramte Plawng Fields I report to the charity trustee5 on my ex3mination of the accounts of Brandon RernÈmbrance Playin8 Fields (the Trust) for the year ended 281h February 2025. Responslbllitles and basis of report A5 the charity trustees of the Trust you are responsible for the prÈparation of the accounts in accordance wilh Ihe requiremÈnts of the Ch3riries Act 20111'theAct'l. I report in respett of my examinaiion of the Tfust's actounts carried out under Sertion 145 of the Act and in c3rryin8 out rny examin3tion I have followed all applicable Oirertions given by the Charity Commission under Settion 14515llbl tsf the Act. Independent examiner's Statement I have completed my exarnination. I confirm ihat no material matters have come lo rny attention In connection with the exarnination Biving MÈ tause to believe that in any material respect.. acc04Jntin8 record5 were not kept In rÈ5ped off the Trust as requiod by Section 130 of the Act." or the accounts do not atcord with ihose records.. or the accounts do not compty with the applicable r￿U[rements Con￿rning the forrn and content of a£counls set out in the Charities (Accounts alld Reports) Regulations 2(M)8 other than any requiremeni that the accoun15 give a truÈ and fair view wh¢ch Is not a rnatler considered as part of an independent exarninatlon. I have no concerns and have corne acr055 no othÈr matter5 in connertion with the examination to which attention should be drawn in thi5 report in orderto efjable a proper under5tandin8 of the accounts to be reached. Patrick Srnith FCCA TWR Accountants The Old Registrars 57a High Street Brandon Suffolk IP27 OAU Date.. Pa8e 2 emembfance Pla FI￿￿$ Sta nt of Financial Aaivlties for the￿ear ended 28th Februa em 2025 2025 Unrestrirted fund 2024 Total funds Notes INCOME ANO ENDOWMENT5 FROM Don8iions ano legacies 45.931 39.181 Investment income 2.253 1.712 Total 48.184 4Q,893 EXPENDITURE ON Charitable attivities General 43.253 39.863 NET INCOME 4,931 1.030 RECONCILIATION OF FUNDS Toièl lund5 brought forward 33,744 32.714 TOTAL FUNDS CARRIED FORWARD 38.675 33,744 The notes fomi part of these finèvcial 5taternent5 Pa8e 3 ndon Remembrance Pla nce Sheet 2025 Llnre5tricted fund 2024 Total fund5 NDies FIXED ASSETS Tangible a55et5 Social iftvestment5 3.967 2,753 5.764 2.716 6,720 8,480 CURRENT ASSETS Debtors Cash at bank 6.111 29,918 5.958 22.403 36.029 29,361 CRED￿oRs Amounts falling due within one year 14,0741 14,0971 N￿CURRENT ASSET5 31.955 2S,264 TOTALASSEfs LESS CURRENT LIABIUflES 38,675 33,744 NET A55Ers 38.675 33,744 FUNDS unrestricted fund5 io 38.675 33,744 TOTAL FUNDS 38.675 33,744 The financial statements were approved ljy the Board of Trustees and authorised for itsue on and were SiEned on its behalF by.. Mr P T M3cLou8hlin- Trusiee The notes form part of these linan(ial ststements Page4 Brandoft Remernbrance Pla Fields Nores to the Financial 5ratement5 for the Lar ended 28th Februa 202 ACCOUNTING POLICIES Basis ol preparing the financial statements The financial 51aiements of the charity. which is a publsc benefit entity under FRS 102. have been prepa￿d in accordance with the Charities SORP IFR5 1021 'Accouniin8 ènd Reportin8 by Charilies. Statewent of Reiornmenéed Prarticp applicable io tharities preparing their accounts in accordance with the Financial Reportlng Siandaro applitèble In the UK and Republic of Ireland IFRS 1021 leffeciive l January 20191,, Financial Reporting Standard 102 'The Financial Reportine Standard applicable In the UK and Republic cf Ireland. and the Charities Act 2011 The financial staLemen15 have been prÈpared ur¢der the histDrital c05t convention, as Tnodified by Ihe revaluation of ceriain assets. Income All Intoffle 15 recoBnised In the Statement of Nnantyal Activities on£e the charity has entitlement to th* funds. It is prabable ihai the Intorne will be received and the amouni can b@ me35ured reliably. Expendlture abililies are recognised a5 expenditure a5 500n as there is 3 legal or constructive obli83tion tornrnitting the £harily to thai expendilure, It 15 probable that a tTan5fer of economic benefits will be required in settietnent and Ihe amount af the obligation can be measured reliably. Expendilure 15 aicounted for on an accnjals bass and ha5 beÈn cla55ified under hÈadings that a88regate all lost related to the utegory. Where cosis cannot be direcily attributed to ￿rtIcUlar headings rhey have been allDÈated ro aaiviiies on a basis consistent with the use ol re50urce5. Tangible lixed assets Depreciaiion Is piovided at the following annual rates in order to write off eath asset over it5 esiirnated useful Plant and machinery IO%on cost Taxation The charity is exempt frorn rax on its tharitable èctivtties. Fund accoyntln8 Unre5tricred funds can be used in accordancewith the charitable objertives at the discretion of the trustees. Restricted fund5 can only be used for particular restricted purp05e5 Wlthin rhe objects of the charity. Restrictions arise when specified by the donor or when fvnd5 are raised for particular restricted purposes. Furthtr explanarion of the nature and purpose of earh lund 15 induded in rhe notÈs to the financial 5taiements. Pen5ivn costs and other post-retirement beneffts The Iharir¥ c>peraies a defined ionrribuiion pension stheme. Contributions payable to the tharity's pension scheme are charged lo ihe Statement of Financial Activities in the period to which rhey relate. Page 5 continued... Brnnd nA Flelds Notes to the Flnancial Stateme for the ar ended 28th Februa inued 2025 INVESTMENT INCOME 2025 2024 Rental income Bank Interest and divideTrd5 UnrÈalised Bain on investmenrs IA73 343 37 105 222 2,253 1,712 TRUSTEES, REMUNERATION A14D BENEFITS There were no tru5tee5' remuneration or other beneffits for ihe year ended 28th February 2Q25 nor for Ihe year ended 29th February 2024. Trustees. expenses There were no trustees. expenses paid for the year ended 28th February 2025 nor for the year Ènded 29th FpbTuary 2024. STAFF COSTS The average monthly number of employee5 durin8 ihe year was a5 follows.. 2025 2024 staff Na employee5 received emolumÈnts in excess el £60.(m. COMPARATIVES FOR THE STATEMENTOF FINANCIAIAcrivmES Unre5tricied fund INCOME AND ENDOWMENTS FROM Donations and legacies 39,181 Investment income 1.712 Totsi 40,893 EXPENDITURE ON Charltable artivities General 39,863 NET INCOME 1.030 AECONCILIATION OF FUNDS Total fund5 brought forwarts 32,714 Pa8e6 continued Brandon Remembranre Pla Flelds Noies to the Financial Staiernents- continued for the ear Ended 28th Februa 2025 COMPARATIVES FOA THE STATEMENT OF FINANCIAL AcnvmES- continued Unrestricted fund TOTAL FUNDS CARRIED FORWARD 33,744 TANGIBLE FIXED ASSftS Plant and machinery COST At Isi March 2024 and 28rh February 2025 25.976 DEPRECIATIOII At Isl March 2024 Charge for year 2U,212 1,797 At 28th February 2025 Z2,009 NEf BOOK VALUE At 28th February 2025 3,967 Ar 29ih February 2024 5,764 SOCIAI INVESTMENTS This represents the Ch4riiy'5 investmeni in COIF Charitie5 In¥e5trneni Fund- Income Unlts. The value shown 15 Ihe markei value èt Ihe balance sheet dale. DE8TORS.. AMouMf5 FALLING tKJE wrrHIN of4E YEAR 2025 2024 Trade debiors Pr￿paYmentS 5,102 1,009 5,030 928 6,111 5.958 Pa8e 7 continued... Brand n Remembian Pla Flelds Notes to lor the h Financial St2 aren ed 28th Febr nts- continu 2015 CRÉDITORS.. AMOUNTS FALUNG OUE wrrHIN ONE YEAR I025 2024 Other ueditors 4.074 4.097 io. MOVEMENT IN FUNDS Net movement ln fund5 At At 1.3.24 Unrestricted funds General fund 33.744 4.Y31 38.675 TOTAL FUNDS 33.744 4,931 38,675 Net movement in lunds. Included in the above are a5 follows.. Incorning resource5 Resourtes expended Movement In lunds Unrestrlcted funds General fund 48,184 143.2531 4.931 TOTAL FUNDS 48.184 143,253 4.931 Comparativesfor movefflent In fund5 Net rnovement in funds At 29.2.24 At 1.3.23 Unrestritted funds General fund 32,714 1,030 33.744 TOTAL FUNDS 32.714 1,030 33,744 ComparatNe net movernent in fvnds. induded in above arÈ as follows.. IncomiTr Re50urce5 expended Movemeni In fvnds resources Ufjrestrirted funds General fund 40.893 139.8631 1.030 TOTAL FUNDS 40,893 139.8631 1.030 PaEe 8 ¢ontinued... Brandon Remembrance Pla Notes to the Flnancial Statem nt for the ar ended 28th Februa - continued 2025 io. MOVEMENT IN FUNDS- cothtinued A current year 12 monihs antl PTior yeaT 12 month5 combined position is as follows= Net movement In funds At 28.2.25 At 1.3.23 Unrestri¢ted lunds Gerberal fund 32.714 5.961 38,675 TOTAL FUNDS 32.714 5.961 38.675 A curre•1 year 12 months and prior year 12 months combined net movement in fvnd5. included in the above are as follows Incomin8 resour￿$ Resour¢e5 expended MDvernent in funds Unrestritted funds GenEial fund 89.077 183.1161 5.961 TOTAL FUt4DS 89.077 183,1161 5.961 RELATED PARTY DISCLOSURE5 There were no relaLÈd party transartion5 for the year ended 281h February 2025. Pa8e 9 ields DetailÈd StatÈment ol Finarbcial lor the ar ended 28th Februa 2025 2025 2024 INCOME AND ENDOWMENTS l)onations and le8ades Town Collncil Lewies Other income 410.572 4.198 1.161 34.000 4,044 1.137 45,931 39.181 Investment Income Rent31 Income Bonk intÈre5t and dividends Unrealised gain on investments 1.873 343 37 1.385 105 222 2.253 1.712 Total incoming resources 48,184 40.893 EXPENDITURE Charitable acti¥itie5 Salaries and Nl Pensions Fuel ènd oil In5ur4nce 28,601 559 745 1.597 259 1,470 92 3,425 4,708 1,797 28.CQ8 541 878 ),477 266 1.076 25 3.910 1.885 1.797 Profe55ion31 fees Sundry expenses Grounds maintenan Building And equipment repair5 Plani and machinery depn 43,253 39.863 Total resources expended 43,253 39.863 Net inwme 4,931 1.030 This page does noi lorrn part of the statutory financial staiemÈnts Page 10 Inde endent Examlner's Re randon Remembratsce Pl ort to the Trustees of in Fields Independent examiner's report to the trustees of Brandon Remembrance Playin8 Fields I report to the charity trustees on rny exa minatlDn of the account5 of Brandon Remembrance Playing Fields (the Trustl for the year ended 28th February 2025. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accorda nce with the requirements of the Charitie5 Act 20111'the Act'l I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Comm i55ion under Section 14515llbl of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect., accounting recorijs were not kept in respect of the Trust as requ ired by Section 130 of the Act.. or the atcou nts do not accord with those records,. or the accou nts do not comply with the a ppl icable requirements concerning the form ènd content of accounts set out in the Charities IAccounis a nd Reports) Regulaiions 2008 other thar) anw requirement that the accounts Sive a true and fair view which 15 not a matter considered a5 part of an independenl examinalion. I have no concerns and have come across no cther matters in connection with the exarnination to which attention should be drawn In thls report In order to enable a proper understanding of the accounts to be reached. Patrick Smith FCCA TWR Accountants The Old Registrars 57a High Street Brandon Suffolk IP27 OAU Date:....... Page 2