Charlty reglstration number 305018 (England and Wales)
EFFINGHAM VILLAGE RECREATION TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
• xeinadin

EFFINGHAM VILLAGE RECREATION TRUST
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Effingham Parish Council
Exocutlv6 Board
Paula Moss
Laurence Smith
Arnold Pindar
Allce Trevor
Chair
Wice Chair
Charlty numb&r (England and Walès)
305018
Prlnclpal address
Klng George V Hall
Browns Lane
Effingham
Surrey
Unlled Klngdom
KT24 5ND
Independènt oxamlner
Hazel Day
Xeinadin
Nl9hllngal8 Hous8
4648 East Slreet
Epsom
Surr8y
KT17 1HQ

EFFINGHAM VILLAGE RECREATION TRUST
CONTENTS
Page
Trustees, report
Ind8p8nd&nt èxaminerfs r8POrt
Slatemenl of financi81 acllvltles
Balance sheet
Noles lo Ihe flnanclal statements
9-19

EFFINGHAM VILLAGE RECREATION TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The truslees presenl their annual report and financial slatemenls for th8 year ended 31 March 2025.
The financlal statements have been prepared in accordance with th8 accounling pollcies set i)ul in note 1 to the
financlal slatemenls and comply with Ihe charitys governing document. th8 Charities Act 2011. FRS 102 'The
FinancSal Reporting Standard applicable In the UK and Republic of Ireland. and the Charities SORP 'Accounting
and ReportSng by Charities: Statement of Recommended Practice applicable lo charities preparing thelr accounls In
accordance with the Financial Reporting Standard applicable in Ihe UK and Rèpublic of Ireland {FRS 1021",
Objoctlvos and actlvltles
The Schem8 stales that the Trust's objectiv8 Is, for the public benefit, to provlde or assist in th8 provlslon, support
and mainlenance of facilities for recreation and other leisure-lime occupation for the inhabilanls of the area of
ban6fi1. through the provision of a village hall and recreallon grounds. The area of benefit is defined by the Scheme
lo be Ihe Civil Parish of Effingham and Ils Immediate neighbourhood
Public benefl¢
Whan plannlng acllvilies lor the year, the Truslee has ￿nSidered the Charlly Commission's guidanc8 on publlc
benefit and has been sallsned these ¢omply. Thls rol8 conlinues lo be undertaken by Ihe Trustee and the Exe¢ulive
Board.
Volunloers
staff and Volunteers
The Trust's staff during th8 year comprised on8 employee, the manager. One Indivldual on a servic8 contract
provlded speclalisl professional services in Ihe role of Facilllles Officer. The Trust has a150 benefited from Ihè
conllnulng provlslon by Surrey Communlty Actlon of Ils subsidlsed payToll servlces

EFFINGHAM VILLAGE RECREATION TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achlevements and performance
Significant 8Ctivilies and achievements agalnst objeclives
Roview of Actlvlties
The Trust conlinuos lo seek operating improvements in a cosl-effeclivo manner. To achieve that, besl v8lue-for-
money conlracts have been negolialed and agreed. lo und8rtake cleaning. carelaking, gfounds mainlenance,
clarlcal and adminislralive funclions. This allows the charity lo focus funds primarily to promola ils objects.
However. In the late51 year. The Trust's assessment of risks highlighled a number of issues wllh the fabric ol Ihe
bulldlng. The EXEC board Is now se8klng lo lake a more proactive approach in the repair and regenerallon of the
facllllle5. 202415 has seen the installation of electrical healers in Ihe Pre-school loilets, replacemanl of Ihe 30-year-
old, Barnes Wallis Hall heaters, and a new electric water healer In the Sullon Room, all lo hall contlnual repair ¢osls
In these areas. Investmènt In Ihese areas prolecls vital Trust facllllies for Ihe community.
Water Ingress into the building has been a particular concern and a full roof survey was completed Ihls year. 11 has
identified the most problematic areas, and a programme of work Is undenyay. Th8 rè-routing of internal dralnage
and the systematlc repalr of problem areas Ss proving beneficial. Th6 creatlon of a now soak-away adjoining the car
park shows promising slgns of reducing water flow onto the Pitches and the 3G pllch area, although further works In
Ihls area are likely to be requlred
The Wllag6 Room conllnues to be a great suGcoss wilh new community groups slartlng on a regular basls. We have
seen the start of the Menopause Cafe, the Effingham Probus Club and Teen Wellbelng classes added lo the already
bustling array of community users on silo. A new Smartboard has been installed which is now belng used regularly
by community groups lo host lalks and support m881ings.
Counselllng servic8s have been exlended in the Tranquillily Room and additional venue5 within the facllily are being
considered. We now have Ihree active pr8clilioners offering wellbeing sUPPOrt and counselling lo residents.
The first year of the Foolb811 Pitch investment partnershlp programme with the FA l Football Foundation has been
completed. and despite the weltesl year on record, we have seen fewer games cancelled this s8a50n than ever
before, The Trust Is pleased Ihal th6 Investment has enabled more resld8n15 to use Ihe flelds more of tho lime in-
line wilh Ihe obJecliv8s of the charity. Discussions with Ihe RFU began In 202412025 (In eonlunclion with the Football
Foundallon) with thè alm of oblaSnlng a level of funding to support the improvomenl of the Rugby Pitches, At th8
Ilme of wriling, we are pleased lo report that Ihe funding has boen agreed. and an acllv8 maintenance programme
wlll begin In September 2025,Thls will enable the Trust lo maxlmise use of the pllches for the broader communily.
Varlous olher improvements have been made to Ihe building Itself Includlng initial redecoration of Ihe lobby area as
a communlly Ilbrary and replacemenl of rugby posts due lo slomi damage. Improvement of walkways and pathways
has also been Improved to Improve access lo the fields and encourage use of the grounds for walking and informal
recreallon.
The Festival of Christmas took place again thls year and desplle the weather 11 was a great turn out from Ihe
community. The children enjoyed Glngerbread Decorating provided by the members of EFFRA, Chrlslmas Crafts
with volunleors from our local community hosting the slall and Face Painling. The Reindeer were a welcome
allraclion again this year. The Executive Board now pr¢)duces a quarterly nowsletler, detailing the actlvilies and
facililies available al KGV. This is d81ivered via local magazines, on social media and via our websile.
The Parish Council continues to provide lunding lo th8 charity to support free usage of the facilities by resldents,
wilh the focus on children's play facilities and maintenanco of the grounds 10 5UPPQrt general use.
External Organlsatlons
The Trustee is grateful to Effingham Parish Council. Guildford Borough Council, Surrey County Council
in
partlcular County Counclllor Dennis Booth. tho Police and Crime Commissioner, Effingham Residents and
Ra18payers Assoclalion. Bookham Resldenls Associalion, The Football Foundation and the FA, and individual
members of the PLsbllc for such granls and donations they may make to the Trust from Ilme lo lime. The Trust IS
especially grateful for the lime and efforts of its highly commilled manag8mènl and facililles team who continue to
be a major assel for the charity.

EFFINGHAM VILLAGE RECREATION TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Future Dèvèlopments
Our key priorily for the next period is to progress our plans for on Accessibl8 to All Community Playzone, café
facililies and a Woodland Trail with forest school. A netsvork ol accessible paths Is planned lo open up th6 fiolds lo
the enjoyment of all, including disab18d and mobllity impalred users. The Irust is working with a broad array of
residents and user groups to shape Ihè plans. Surrey County Council has received a presentation from the trust
EXEC team and has expressed inleresl in a major funding programme. We are currenlly preparing the application
and approprlate planning permisslons lo progress the project.
As part of Ihls prolecl, The Trust is inv8sllng In the d8v8lopm&nl of a Maslerplan for the sile which will ensure the
facility is upgraded and continues lo meet ils charitable objecllves over the longor term. We arg keen lo ensure thal
the facility meets the needs of all residents and continues lo allract Increaslng numbers of residents to participate In
heallhy recreation, This approach will enable a more strategic and largeled approach lo Idenllfying sources ol grant
fundlng and fundralslng Inlllallves In Ihe community.
The renewal of the KGV bulldlng using Section 106 funds remalns a prospect. but18 condltional on the progress of a
projecl pul lorward by Berkeley Homes (BH) to r6bulld Ihe local Howard of Effingham School, financed by
expanding Efflngham's housing. Thal project has not progressed during the past year.
The Trust conlinues lo alm lo attract Individuals wlth the skllls and knovAedge to partl¢lpale In Ils managemenl as
members ol the Executive Board. to provide stability for tho Trust and Its ass6t and lo improve and lo expand
delivery of seNi¢es lo users In Ilne wilh ils object.
Flnanclal revlew
Flnanclal Performance
The Trust's policy Is lo malntaln sufficlent unreslricled reserves to manage 11 on a long-term basis. To that end, it
alms to generate an appropriate level of income, having regard lo Ihe expendilure required lo operate 8nd lo
malnlaln tho bulldings and grounds. lo finance conllnulng Improvement of facilities lo meel Ils charllable oblocls,
and lo provide a sufficient cash reserve lo meel all réasonablé contlngenclès. Durlng lh8 year ended 31 March
2025. 11 has maintained a cash reserve of £55,000 oquival&nl to 6 monlhs op6rallonal costs as proscribed by the
Charity Commission and Gonsislenl wilh our Reserves Policy.
Deslgnated Funds
Whilst income generally covers operalional expenses. The Trusl has worked hard lo grow an investment fund.
designated the 'Fulure Project Fund,, to facilitate Ihe creation of unreslricled funds lo support Ihe Masler Plan sile
development programme and inve51 in an appropriale level of rnainlenance activity lo mitigate risk lo Ihe building.
structure, governance and management
Governing document
The Trust Is conlrollod by ils governing document (the Stheme), a deed of trust and conslilules an uninGorporat8d
charily. The TTUSt governance scheme and operalions complies with the regulations and guidelines of °Field8 In
Tnjst" and the Charity Commlssion. The land ilself is a formally designated 'King George's Field'.11 was established
as such under the terms of the granl towards the inillal purchase of Ihe land which was rec6lv6d from Ih6 King
George'5 Flelds Foundalion. Th8 mission of Ihe Foundation was to 'promole and to asslsl In Ihe establishment
Ihroughoul the United Kingdom ol Great Britain and Northern Ireland of playing fields for the use and enloymenl of
Ihe people,. The Foundalion itself was finally dissolved in 1965, by which lime Ihere were 471 Kin9 George's Fields
all over the country: Effingham's is not the only 'KGV'. 11 is however th8 largesl of thè sixteen Klng George's Fields
founded in Surrey. The successor body which undertakes to guard th8 legacy of tha Klng George's Flelds
Foundation was initially Ihe National Playing Fields Assoclalion. subsequendy re-named Flelds In Trust. Flelds In
Trust conlinues lo monitor that all designated King George's Fields are kept and used In keeping wilh the lerms of
Ihe original grant.

EFFINGHAM VILLAGE RECREATION TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Trustee
Th8 S¢hom8 spe¢lfies that the Trusteè Is Effingham Parlsh Coundl. Th8 TYusl88 appolnls the Ex6cullve Board.
ENlngham Vlllage Recreatlon Tnjst {EVRT) ¢)p8ral8 according lo a "Sole Truslee. model. wilh Ihe Trustee being an
Incorporated body. An In¢orpora18d entlty 89 Tmstee ensufes profosslonal admlnlslrallon, 18gal pffoleclion and
perpetual 8ucce8slon. reducing disrvplion 8nd malnlalning stabllity for Ihe ¢hariVs opÈrallon9. Collectlvely such
banellls enhance govèmance and operalional efficiancy. allowing the charlty to focus on 118 mlssion. Effingham
Parlsh Counul currently serve8 8$ the Sol8 Trustee.
Olher mallers
R18k Managom•nl
EVRT lake8 a prof8s$ional approach lo rlsk ass85smenl and management. Thè Truslea mana9emenl 18am
rogulerly revi8W8 r18k¥. malnlaining a 8thedule, which the Trustee ovor8088. Approprlale acllon$ or& lfflplèm8nl8d to
mltlgole rfsks.
The ftnanclal posltlon of the trust 1$ ox8mlned al regulw meedng8 and consklered In re1811on to budg818, forecasts
and any newly Idenlmed d8ks.
Hire$ of tho Igcllltles have been con81ralned by agreem8nl8 or Ilcences the terms of whSch aré deslgnéd to mlnlmlza
risks snd li8bililie8. Regular ch8ck8 havè been made to ensuro compliancé wlth laws. regulallon5 and Insurance
requlr8ment8 b8arlng upon the 8Bfety and security of lh8 premlses. lacllltl08. Staff and u$eis.
The Trusteé Is ablè to track and to act 8pproprlately on flsks through thè rl$k reglst8r. Inlèmal pollclès and
procedureB and approprlate insurance. Th16 conllnues lo be undertaken by the Truste8 and th8 Execullve
Board.
Tho InJsloes' report Was approved by the Board of Trustee5.
Paula Moss- Chalr
Effinghgm P8rl$h Coundl
Truiteé
Ellzabèlh Hogger- VIC8 Chalr
Effingh8m Parf8h Councll
Trustéa
Dale:
[q/is..................
10
ZS

EFFINGHAM VILLAGE RECREATION TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EFFINGHAM VILLAGE RECREATION TRUST
I report to Ihe Iruslees on my examinalion of Ihe financial statements of Etringham Village Recrealion Trust (the
charity) for the year ended 31 March 2025.
Responslblllt108 and basls of report
As the trustees of the charity you aro responsiblo fix Ihe preparalion of the financial statements in accordance with
Ihe requirements of the Charities Act 2011.
I report In respecl of my examination of the charily's financlal slalements carried oul under secllon 145 01 the
Charities Act 2011. In carrying out my examination I have followed the Direcllons glven by the Charlty Commisslon
under secllon 145{5)(b) of Iho Charities Act 2011.
Independent examlner's slatemont
Your altenllon Is drawn to the fact that the charity has prepared the financlal statements In accordance with the
relevant version of the Stal6m8nl of Recommèndéd Practicè applicabl8 to charilles preparing thèlf financial
slalemenls In accordance with the Flnancial Reporting Standard appllcabl8 In the UK and Republic of Ireland (FRS
102) In preference lo the Accounting and Reporting by Charities: Slalement of Recommended Practice issued on 1
Aprll 2005 whlch is relerfed lo in the exlant regulations bul has now been wllhdrawn. l understand Ihat this has
been done in order lor the financlal stalemenls lo provide a Irue and fair view in accordance wlth UK Generally
Accepted Accounting Pracllce.
I have Compleled my ex8minalion. I confirm Ihat Tro mallers have come to my allenlion in conneclion with the
examination giving me causé lo believe Ihal in any malerial respect..
accounling records were not kept in respect ol the charity as required by section 130 of the Charities Acl 2011.
th8 finanGial slalem8nl8 do not accord wilh Ihose records.. or
the finan¢lal slalements do not comply with the appllcable requlremenls Concernlng the fomi and content of
financial slalemenls set out In the Charllies {Accounls and Reports} Regulations 2008 olher than any
requlrement that Ihe financial statements give a Irue and fair view, which is nol a maller consldèred as part of
an Independent examination.
I have no Concerns and have come across no other mallers in connecllon wilh Ihe examination lo whlch atlenlion
should b8 dr8wn in this report in order to enable a proper understanding ol the financial slalemenls lo b8 r88ched.
Hazol Day
Bsc (Hons) FCA DChA
Xein8din
Nighllngale House
4648 East Str881
Epsom
Surrey
KT17 1HQ
Dale: IDlinlaD.AS....

EFFINGHAM VILLAGE RECREATION TRUST
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Current flnanclal year
Unrestrlcted
funds
2025
Restrlctèd
funds
2025
Total
Total
2025
2024
Notes
Incomé and endowments from:
Donatlons and legacies
Charll b18 acllvilies
E(fingham Parish Councll Grant
Capital ReplaGemenl Funds
Grants
100
100
26,315
60.990
60.990
3,210
9,600
57.000
3,000
48.418
3,210
9,600
Other trading activities
Investments
Other income
1.585
2.025
131.537
1,585
2,025
138,187
548
1,307
131,644
6,650
Total Income
196,237
19,460
215,697
268,232
Expendl¢urt on:
alsin
Fundr8lsing and publicily
2.245
2,245
1,515
Charilable activities
Grounds
Hall and flat
Sports court
Admlnlslration
46.633
49.532
697
96.403
27.277
73,910
49,532
12,232
96,403
114,515
47,268
11,628
59,836
11.535
Total charltabl& expgndlture
193,265
38.812
232.077
233.247
Total expendlture
195,510
38.812
234.322
234.762
NÈt Incomel{expendllure)
727
(19.352)
(18,625)
33,470
Net movement In funds
11
727
(19.352)
(18,625)
33,470
Reconclllatlon of funds:
Fund balances al 1 April 2024
254.316
861.338
1.115,654
1,082.184
Fund balance3 at 31 March 2025
255.043
841,986
1,097,029
1,115.654
Thè stalemenl of financi81 activities include5 all gains and losses recognised in Ihe year. All income and expendilure
derive from continuing activities.

EFFINGHAM VILLAGE RECREATION TRUST
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED}
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Prlor Ilnanclal year
Unrestrlcted
funds
2024
Rostrlcted
funds
2024
Total
2024
Notos
Income and endowments from:
Donallons and legacles
harilable a
ilies
Effingham Parish Councll Grant
Capital Replacement Funds
Grants
99
26,216
26,315
57,000
57,000
3,000
48,418
3,000
10,100
38.318
Olh8r Irading acllvilies
Investments
Other inc0rn8
548
1,307
125.108
548
1.307
131.644
6,536
Total Income
222,380
45,852
268,232
Expèndlture on:
Raisin
funds
Fundralslng and publlclly
1,516
1,515
Grounds
H811 and flat
Sports court
Adminlslrallon
85,740
47.268
665
59,836
28,775
114,515
47,268
11,628
59,836
10,963
Total oxpèndlture
195,024
39.738
234,762
Nel Incomo
27,356
6.114
33,470
Transfers b81ween funds
(14.436)
14,436
Net movement In funds
11
12,920
20,550
33,470
Reconclllatlon of funds:
Fund balances at 1 April 2023
241,396
840.788
1,082,184
Fund balances at 31 March 2024
254,316
861.338
1,115.654

EFFINGHAM VILLAGE RECREATION TRUST
BALANCE SHEET
ASAT31 MARCH 2025
2026
2024
Flxed 48$•ts
T8nglble assets
14
910,480
942,646
Currènt usaet•
Debtors
Cash al bank and In hand
15
23,791
190,907
6,561
175,392
214.898
181.953
Crodltor8: amount8 falllng du• wlthln
on8 year
16
(28,149)
(8,945)
Ngt ¢urf•nl as••t•
186.549
173,008
Tol81 o$sets10$s euvroht Ilabllltla#
1.097,029
1,116,664
The fundB of thè charlty
RestrScled Incom& lunds
Unrestricted lund8
19
18
841,986
255.043
861,338
254.316
1.097,029
1,115,854
The fin8nd81 slalemenl$ wore approved by the trustees on .. ...
Pa￿a Moss- Chalr
Effingham Parlsh Councll
Tru•lee
Ellzabolh Hogger- Vlce ChalT
Effingham Parfsh CounGil
Tru•te•
161

EFFINGHAM VILLAGE RECREATION TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
A¢countlng policles
Charlty Informatlon
Effingham ViSlag8 Recreation Trust Is a charitable trust eslablish6d to provide and maintain recr&ational
faGililies for th8 residents of Effinghatn Village. The charity is registered with Ihe Charity Commission under
registration numb8r 305018.
1.1 Accountlng convontlon
Th8 financial slalemènls have been prepared in accordancé with Ihe charily's governing doGum8nt, the
Charities Act 2011. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland"
and Ihe Charities SORP "Accounting and Rcporting by Charilies- Slalement ol R6commendcd Practlc8
applicable lo charilies preparing their accounls In accordance with thè Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)" The charity is a Public Benefit Entity as definod by
FRS 102.
The charity has taken 8dvanlage of the provlslons In th8 SORP for charitles not lo prepare a slatemenl of
cash Ilows.
The financlal slalements are prepared In sterling. whlch Is the funcllonal currency of the ch8rlly. Monetary
amounts In these financial slalemenls are rounded to the nearest £.
The financlgl stalem8nls have been prepared under th8 historical cost convenlion. The principal accounting
policies adopted are set out below.
1.2 Golng concèrn
These financial stalemenls are prepared on the going concern basls. The Iruslee8 have a reasonablè
exp8clalion that Ihe charity will conllnue in op8r81ion81 existenco for the foreseeable fvlure. however. th8
Iruslees are aware of ¢erlain malerlal unGerlainlies which may cause doubl on the charity's ability to continue
as a going concern.
1.3 Charltable funds
Unreslricled funds are avallable for use al the dlscrellon of Ihe trustees In furth8ran¢e of Ih81r charllable
obJÈclives.
Deslgnaled fL*nds are sel aside by Ihe truslee$ out of the unreslficted general funds for specific fulure
purposes or projects.
Reslricled funds are sublecl to specifi¢ condlllon5 by donors or granlors as lo how they may be used, The
purposes and uses ol Ihe reslricled funds are sel out In the noles to Iho financial slalements,
1.4 Income
Income is recognised wh8n the charity is legally enlilled lo il after any performance conditions have been met.
thè amounts can be measured reliably, and il is probable Ihat incom8 will be recelved.
1.5 Expgndlture
Llabililies are recognlsed as expendlture as soon as there Is a legal or constwclive obligalion commltling the
charity lo that expendllure. il is probable Ihal 8 transfer of economic benellls wtll be required In selllemenl and
Ihe amount of the obligation can be measured reliably. Exp8ndlture 15 accouv)led for on an accruals bas15 and
has been classified under headings thal aggregate all cost Telated lo the category. Where cosls cannot be
directly allribuled lo particular headings Ihey have been allocated lo activities on a basis consistent with the
use of resources.
1.6 Tangible flxed assets
Tangible fixed assets are Inllially measured at cost and subsequently measured al cost or valuallon, net of
depreciallon and any impairment losses.

EFFINGHAM VILLAGE RECREATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng polielés
(Contlnued)
D8preclalion is recognised so as to write off the wst or valuation of assels less Ih8ir residual values over their
useful lives on Ihe following bases:
Freehold land and buildings
Plant and equipmenl
Fixtures and filtings
Sports Court
nol applicable
20 /0 on cosl
al varying rates on cost
10% on cost
The gain or loss arislng on the dlsposal of an asset Is determined as the difference between the sale proceeds
and the cafrying value of Ihe asset. and Is recognised In the slalemenl of financial activitie5.
1.7 Cash and cash equlvalents
Cash and cash equivalonls Includ8 cash In hand, deposits held al call wilh banks. other shorl-leTm liquld
Investments with oilginal maturllies of three months or less. and bank overdrafts. Bank overdrafts are Shown
within borrowlngs In current Ilabllitles.
1.8 Flnanclal Instruments
Th& charity has elected lo apply the provisions of Section 11 'Ba8lc Financial Instruments. and Seclion 12
'Other Financlel Instruments Issues. of FRS 102 lo all of ils financial inslruments.
Flnanci81 instrumenls are r8cognls8d In Ihe ¢hariVs balance 3heel when the charity becom85 party lo the
onlraclual provisions of Ihe instrument.
Flnancl81 assels and liabllilles are offsèt, wilh Ihe nél amounts presented In Ihe financial slalemenls, whèn
there Is a legally enforcèablè rlght to sèl off the r8¢ognised amounts and there is an inlenlion lo sellle on a net
basls or lo realSs8 Ihe asset and setila Ihe liabillty slmullaneously.
Baslc Ilnanclal assets
Baslc Ilnanclal assets, whlch Include debtors and cash and bank balances, are Initlally measured at
Iransactlon pric8 Including Iransacllon cosls and are subsequently carried al amortlsed cost using the effective
Inlerest method unless the arrangement conslilules a financing Iransaclion, where Ihe transacllon Is
measured at the prèsenl value of lh8 lulur8 receipts dlscounled al a market ralè of Interest. Flnancl81 assots
Classified as recelvable within one year ar8 not amorllsed.
Baslc IlnanGlal Ilabllltles
Baslc financial Ilabililles. Including creditors arKI bank loans are inilially recognised at transaction price unlass
the arrangèment conslilules a financing Iransaclion. where the debt instrument is measured al the present
value of the future payments dlscounled 81 a market rale of interest. Finanoial liabililies classified as payable
wllhln one year are not amortised.
Debt Instruments are subsequently carrfed at amortSsed cosl. uslng Ihe effecllve Interesl rate melhod.
Trade credltors are obligations to pay for goods or seTvice5 Ihat have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as currenl liabilities if paymenl is due wilhin one
year or 18ss. If not, they are presenled as nOn-Cu￿enI liabilities. Trade creditors are recognised initially al
Iransaclion price and subsequently measured al amortised cost usin9 Ihe effective Inlerest method.
Derecognition of financlal Ilablllfles
Flnancial liabililies are dereGognised when the charity's contractual obligations explre or are discharged or
cancelled.
10-

EFFINGHAM VILLAGE RECREATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income Irom donatlons and legaclès
Unrestrlcted Restrlct6d
funds
funds
2025
2025
Total Unreslrlcted R8strlcled
fund6
funds
2024
2024
Total
2025
2024
Donalions and gifts
100
100
99
26.216
26.315
Income from charltablo actlvllles
Unrestrlcted Restrlcted
funds
funds
2025
2025
Total Unrestrlcted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Efflngham Parlsh Counell Grant
Granls
60.990
60,990
57.000
57,000
Capltal Replacement Funds
Grants
3.210
3.210
3.000
3,000
Grants
Grants
9.600
9,600
38.318
10,100
48,418
60,990
12.810
73,800
95,318
13.100
108,418
Income Ircm other Iradlng actlvltlos
Unrestrlcted Unrostrlcted
funds
funds
2025
2024
Christmas Inwnie
1,585
548
In¢om• from Invostments
Unrestrlcted Unrestrlctod
funds
funds
2025
2024
Deposit account Interest
2,025
1,307
11

EFFINGHAM VILLAGE RECREATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Other Income
Unreslrlcted Restrlcted
funds
funds
2025
2025
Tolal Unrestrlcted Rgstrlcted
lunds
funds
2024
2024
Total
2025
2024
Facility hire and
reimbursem8nl of s6Nl¢e
costs
Capllal replacement
funds from ELRFC
Bookham Colts
¢onlribulions
130.220
130,220
121.656
121,656
4.102
4,102
3.843
3.843
1.317
2,548
3,865
3,452
2,693
6,145
131,537
6.650
138.187
125,108
6,536
131,644
Expondlture on ralslng fund8
Unrèstrlcted Unrestrlcted
fund8
fund$
2025
2024
Fundfalsing and publlclty
S8eklng donallons, grants and legacles
2,245
1.515
12-

EFFINGHAM VILLAGE RECREATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture on charltablè actlvities
Grounds Hall and flatsports ¢ourtAdmlnlstrati
on
Total
2025
2025
2025
2025
2025
Dlre¢t costs
Staff cosls
Dapreclalion and impairment
Grounds mainlenan¢e
Insurance
Cleaning and refuse
Repairs and renewals
Gas, electricity and water
Securily
General adminislrallon expenses
33,215
33,215
32,186
42,980
6,638
23.136
19.213
21,635
4,471
25,472
20,631
42,980
1.394
8.905
11.535
4.547
14.231
4,648
21.635
4.471
697
14,565
25,472
73.910
49.532
12.232
73.252
208.926
Share of support and governance ¢08ts Ise8 note 101
Governance
23,151
23,151
73,910
49,532
12,232
96.403
232,077
Analysls by fund
Unreslricled funds
Reslricled funds
46.633
27.277
49,532
697
11.535
96.403
193,265
38.812
73,910
49,532
12,232
96,403
232,077
13-

EFFINGHAM VILLAGE RECREATION TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlturg on charltable aetlvitles
(Contlnued
Prevlou8 yèar:
Grounds Hall and flatsports court Adminigtratl
on
2024
Total
2024
2024
2024
2024
Dlr•et costs
Staff costs
Dèpreciallon and impairment
Grounds maintenance
Insurance
Cleaning and reluse
Repalrs and renewals
Gas, eleclricily and water
Security
G8neral 8dminislralion expenses
31,975
31,975
43.191
72,468
6.335
22,053
15,438
21,060
6.727
9.824
32,228
72.468
1.331
8.488
10,963
4.339
13,565
1,577
21.060
6.727
665
13.861
9.824
114.515
47.268
11.628
55,660
229.071
Share of support and governance costs (see note 10)
Governance
4,176
4.178
114,515
47,268
11,628
59.836
233,247
Anolysls by fund
Unreslrlcled funds
Restricled funds
85.740
28.775
47,268
665
10,963
59.836
193.509
39.738
114.515
47.268
11.628
59,836
233.247
Trustees
There were no trustees, remunerallon or other benefits paid for Ihe year ended 31 March 2025 nor for the
year endod 31 March 2024.
Trustees. exp8ns8S
There were no Iruslees. expenses paid for Ihe year ended 31 March 2025 nor for Ihe year ended 31 March
2024.
10 Support co3ls allocated to aclSvlties
2025
2024
Governance costs
23,151
4,176
Analysod botween:
Adminislralion
23,151
4.176
14-

EFFINGHAM VILLAGE RECREATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Net movement In funds
2025
2024
The net movement in funds is sialed after charging1(crediling}:
Fees payable for the independent examination of Ihe charilvs financial
slalemenls
Deprecialion of owned tangible fixed assols
2,268
32,166
2,268
43,191
12 Employees
The average monlhly number of employees during the year was:
2025
Number
2024
Numb8T
Employment costs
2025
2024
Wag88 and salarl8S
33,215
31.975
There were no employees whose annual rémuneratlon was moré than £60.000.
13 Taxatlon
The charity is exempl from taxation on its aclivilies because all ils Income Is applied for charitable purposes.
14 Tanglblg flxed assets
Fr•¢hold land
and bulldlng•
Plant and Flxtur•s and Sport* Court
•qulpm•nl
flltlngs
Total
Cost
Al 1 April 2024
778.139
85,434
323,941
181,142 1,368,656
Al 31 March 2025
778.139
85.434
323,941
181,142 1,368.656
Deproclatlon and Impalrmont
At 1 April 2024
Depreciatlon charged In the year
84,862
572
220.303
20.631
120,845
10,963
426,010
32,166
At 31 March 2025
85.434
240.934
131,808
458.176
Carrylng amount
At 31 March 2025
778.139
83.007
49,334
910,480
Al 31 March 2024
778.139
572
103,638
60.297
942,646
15-

EFFINGHAM VILLAGE RECREATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Debtors
2025
2024
Amounts falllng due wlthin one year:
Trade debtors
Prepayments and accfued income
983
22.808
1,189
5,372
23,791
6,561
16 Credllors: amount8 falllng due wlthln one year
2025
2024
Notes
Deferred Income
Trade creditors
Accruals
17
1.836
17,708
8,605
458
4.967
3,520
28,149
8.945
17 Deferred income
2025
2024
Other deferred income
1,836
458
Deferred Income Is Includèd In the financlal statements as follows:
2025
2024
Deferred Income Is Sncluded wllhln-.
Currant Ilabllilies
1.836
458
Movements In the year:
Deferred Income al 1 Aprll 2024
Released from pr6vious periods
Resources deferred in the year
458
(458)
1,836
863
(863)
458
Oeforred income al 31 March 2025
1,836
458
16-

EFFINGHAM VILLAGE RECREATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Unre8tricted funds
Al 1 Aprll
2024
Incomlng Resources
resourc?s
expended
Transfers At 31 March
2025
General Fund
Future prolecl Fund
Flxed Asset Fund
3G Replacement Fund
94.803
15.000
133,812
10.701
196,237
{192,055)
5.944
104,929
15.000
130,357
4,757
(3.455)
(5,944)
254.316
196,237
{195,510)
255,043
Prevlous year:
At 1 Aprll
2023
Incomlng
resource8
Resour¢e6
•xpended
Transfers At 31 March
2024
General Fund
Future proJect Fund
Flxed Asset Fund
3G Replacement Fund
116.747
15,000
98,948
10.701
184,062
(191,570)
{14.436)
94,803
15.000
133,812
10,701
38.318
(3.454)
241,396
222,380
(195.024)
{14,436)
254,316
The Future Project Fund is for spe¢lfic large, non-capllal co$1$ such as items of ess8nlig1 repair or
malntenance.
Th8 FIx8d Asset Fund is for specific large capllal costs such as Improvemenls and equipment.
The 3G R8placemenl Fund Is for Ihe charilVs share of the costs of the fulure r8placamenl of Ihe the 3G pllch.
17-

EFFINGHAM VILLAGE RECREATION TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Rastrlcted funds
The reslrictad funds of the eharlty comprise the unexpended balances of donations and grants held on Irust
subjecl to speclflc conditions by donors as lo how they may be used.
At 1 April
2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
Capital Fund
8ookham Colts 3G ProJ8cI
Playground Fund
Bookham Colls 3G
Replacament Fund
Gulldford Borough Council-
Asplre Grant
Football Foundation - Grass
Malntenance Fund
744,809
82,474
35.327
7,312
(10.339)
(11,535>
(6.838)
741.782
50.939
28.489
8.628
2.548
11,176
500
{500)
9.600
9.600
(9,600)
9,600
861,338
19,460
(38,812)
841,986
Provlous yéar;
At 1 ApTII
2023
Incomlng
r6sourco8
Resources
expended
Transfers At 31 March
2024
Capital Fund
Bookham Colls 3G Prolecl
Playground Fund
Bookham Colts 3G
Replacement Fund
Guildford Borough Counc51-
Asplre Grant
Foolball Foundation - Gra5S
Malnlenance Fund
753.556
74,566
6,731
6,844
(15,591)
(12.092)
(12,055)
744,809
62,474
35,327
26.215
14.436
5,935
2,693
8,628
500
500
9.600
9,600
840.788
45.852
{39.738}
14.436
861,338
The Capllal Fund is for specific large capltal cosls felaling lo iequiremenls under licences and other
agreemènts.
The Bookham Colts 3G Projecl is for ilem5 relaling lo the artificial pilch used by the local football club.
The Playground Fund is for equipm8nl sp8cificalty for Iho playground.
The Bookham Colls 3G Replacemenl Fund is for 50% of Bookham Colls share of the cosls of Ihe fulure
replacement of the the 3G pitch.
18-

EFFINGHAM VILLAGE RECREATION TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Analysis of not assets betwèen funds
Unrgstrlcted
funds
2025
Rèstrlcted
funds
2025
Total
2025
At 31 March 2025:
Tangible assets
Current a8selsl(liabililies)
121.023
134,020
789,457
52,529
910.480
186.549
255,043
841,986
1,097,029
Unre$lrlcted
funds
2024
Reslrlctad
funds
2024
Total
2024
At 31 Mar¢h 2024:
Tangiblo assets
Current asselsl(IlabS1ilies)
124.477
129,839
818.169
43,169
942,646
173,008
254.316
861,338
1,115,654
21 Related party transactions
There w8re no related party transactions for the year ended 31 March 2025 and 31 March 2024.
19-