CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period Period start date: 0110412023 Period end date: 3110312024 Charity name: Manors of Reigate & Hodey Open Space Charity registration number: 305104 Objectives and Activities SORP reference Para 1.17 Summary of the purposes of the charity as set out in its governing document 'Manor5 of Reigate & Horley Public Open Space, was established in 1922 to ensure the continuing provision of publii open space5. This Cunstitutes the following pieces of lafbd-. -Redhill Common, Reigate Heath, Petridge Wood, Wray Common, Earlswood Common, Banstead Wildlife Field. Summary of the main activities in relation to those purposes for the public benefit. in particular, the activities, projects or services identified in the accounts. Pèra 1.17 and 1_19 The pieces of land were donated in 1922 by Lord Somerset for the benefit of the people of the local area. No money was donated, however, over the years pieces of the land have been sold off or sold for granting right5 of way. A5 such there is now a fund balance for these lands which holds all the 531es receipts. The interest from this fund Contributes towards the maintenance. The funds are held by the Council largely to ensLJre the continuing provision of specific areas of land and other facilities for use by the public. This charity holds money in trust for the upkeep of the land. deriving from past 53les of parcels of the land (see abDvel. This money Eenerate5 interest which 15 then used to fund the upkeep of the land_ It is our policy not to use the amount held in trust for expenditure, just the interest. Current balance is £791,361. Activities undertaken relate to the rnaintenance of the land, as well as the generation of rental income coming from the use of the land which further pay5 for general upkeep and rnainten3nce_ M3intenance activities also aim to improve the biodiversity of the sites and. where appropriate conserve historic features on the sites. The trust funds are held and reported separately from Reigate & Banstead Borough Council's own funds. which is detailed in the Financial Statements 199 202(k21. The money generated through interest doe5 not cover the cost of work required to maintain the piece5 of land. The additional costs are borne by Reigate & Ban5tead BC. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Para 1.18 The charity trustees have complied with their duty of public benefit.. in as much the land mentioned has been maintained. conserved ènd open for general public use. Additional information (optional) You ma choose to include further statements where relevanl about= SORP rplerer.ce Para 1.38 Policy on grant making Para 1_38 Policy on social investment including program related investment Pao 1.38 Contribution made by volunteers Other Achievements and Performance Summary of the main achievements of the charity, identifying the difference the charity s work has made to the circumstances of its beneficiaries and any wider benefits lo society as a whole. SORP reference Para 1.20 The year was successful in that the funds generated interest to allow for the upkeep and maintenance activities that are necessary to keep the land operational and safe for public benefit and use. Additional information (optional) You ma choose to include further statements where relevant about: 200 Achievements against objectives set Para 1.41 Performance of fundraising activities against objectives set Para 1.41 Investment performan against objectives PaTa 1.41 Other 201 Financial Review Review of the charity's financial position at the end of the eriod Statement explaining the policy for holding reserves stating why they are held Para 1.21 See accounts Para 1.22 The trust fund balance is used to generate interest only. The capital cannot be used up. All interest generated is used to contribute towards the large maintenance costs of the pieces of land in the year. Amount of reserves held Para 1_22 £791.361 Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going concern Para 1.22 Para 1.24 Para 1.23 Additional information (optional) You ma choose to include further statements where relevant about: The charity's princip21 sources of funds (including any fundraising) Para 7.47 Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Para 1.46 other 202 Structure, Governance and Management Description of charity's trusts. Type of governing document How is the charity constituted? Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Para 25 Trust Deed Para '..25 Trust Para -25 Reigate & Banstead BC appoi nted as sole trustee Additional information (optional) You ma choose to include further statements where relevanl about: Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity's organisational structure and any wider network with which the charity works Para 1.51 Relationship with any related parties Pard 1.51 Other Reference and Administrative details Charit name other name the chari use5 istered charit number Charity's principal address Manors of Rei ate & Horle ens ace 305104 Reigate & Banstead Borough Council, Town Hall, Castlefield Road, Reigate, Surre RH2 OSH Post Code 203 Names of the charity trustees who manage the charity Date5 acted if not for whole ear Trustee name Office lif any) Name of person lor body) entitled toa oint trustee if an 45 Reigate & Bènstead Borough Council Councillors Reigate & Ban5tead BorDugh Council 10 12 13 14 15 16 17 18 20 Cor orate trustees- names of the directors at the date the re Director narne wasa roved Name of truslees holding title to property belonging to the charity Trustee name Date5 acted rf not torwhole ear 204 Funds held as custodian trustees on behalf of others Description of the assels held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects Details of arrangements for safe custody and segregation of such assets from the charity's own assets Additional information (optional) Names and addresses of advisers (Optional information) Type of Name Address adviser Name of chief executive or names of senior staff members (Optional information) Exemptions from disclosure ersonnel details Reason for non-disclosure of ke Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity'5 trustees Signature(s) Full name(s) Position (eg Secretary, Chair, etc) V i CY Q(L L£ OElh(ftrtL4 Date 205 MANORS OF REIGATE AND HORLEY PUBLIC OPEN Annual accounts for the To 305104 eriod CHARITY COMMISSION FOR ENIIAND AND WALES Period eqd date Period start date 0110412023 3110312024 Section A Statement of financial activities Restricted income funds Recommended categories by activity Unrestricted funds Endowment funds Prior year funds Total funds Incoming resources {Note 3) Income and endowments from.. Donations and legacies C￿.a￿table adivllies F01 F02 F03 F04 F05 S02 123.363 14.000 12.597 123,363 14,000 12,597 97,479 14.000 17,315 Other trading activities Investments S03 Separate malenal iiern of incime S05 S06 Total Resources expended (Note 6) Expenditure on.. Raising funds f.harilable 8c.livilies S07 149.960 149,960 128.794 SC8 14.000 123,363 14,000 123,363 14,000 114,794 SEp8rale material ilern of expense other S10 S11 Total S12 137.363 137,363 128.794 Net incomel{expenditure) before investrnent gainsl(lossesl S13 12,597 12,597 Npl gainslllossesl vn invesimenls S14 Net incomel{expenditure) Extraordinary items Transfers between funds other recognised gain51(losses)- S15 12.597 12,597 S16 S17 7ains and losses on ￿vaLuation ol fixed a55pts foi the tharrtys own use J'.her gainslllossesl S18 S15 Net movement in funds S20 12.597 12,597 Reconciliation of funds." Total funds broughl for4V3rd S21 14.519 27.116 778.765 778,765 793,284 805.881 793,284 793.284 Total funds carried fonvard S22 51 Section B Balance sheet Restricted income funds Unrestricted funds Endowment Total this funds year Total last year Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Note 15) (Note 14) (Note 16 (Note 17) Total fixed assets B01 802 14.519 14.519 14.519 803 804 805 14.519 14,519 14.519 Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets B06 B07 B08 791,361 791.361 778,765 B09 B10 91,361 791,361 778.765 Creditors: amounts falling due within one year (Note 20) 811 Net current assets/(liabilities) 812 791,361 791,361 778,765 Total assets less current liabilities B13 793,284 Creditors: amounts falling due after one year {Note 20) Provisions for liabilities 814 B15 Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve B16 14.519 791.361 805,880 793,284 B17 791,361 791.361 778.765 B18 819 14.519 14,519 14,519 B20 Total funds B21 14,519 791,361 805,880 793,284 Signed by one or two Iruslees on behalf of all the trustees Dale of approval ddlrnml Signature Print Name iClof- 1211212023 CC17a (Excell '52 0211212024 1.1 Ba515 Df aEfDunting ¥ >"aleth¢r..'ol ￿4￿1-3￿Ch￿l?5 IhE Jrf a ￿ Rep-NIC￿ iFRs'.025"Sts￿*n IE JJW 3)14 Its) FRSI02.- 1.2 conr•rn thy prep¥e¢1he&¢ciK¥rt3•7Ol￿ieWwty1 1.3 Ch￿gE of a¢countiny poliGy Vt$- IhEa9yegafe WRDUntolfh•arfiustpNntrtlaTrry t Ye5- o- Jkj Ihe tifECt0lther*￿O￿e0r fvtsttEprNo Nr i¢f*>thryr¢wl (3APFRS S<*IPI ) rhe n￿o￿l￿pr)￿rp￿rf£rfPTrDr.. Yed."and 53, Section C Notes to the accounts Note 2 Accounting policies Please coffjplete this noÈe Lvhen rKst￿￿OnIng uf*rFR52102. 5eclion 35 olFRSfD?. ry￿res 3 reconulJ3fions tt> be presenfred, Ilall are appli¢8ble_ 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a dÈscript•on ol the nature of each change in aGcounting policy Not AppbcablÈ Reconcilation of fundsperweviotss GAAP to Iwids de¢eMin￿￿￿tI￿rFRs 1112 Start of period Efid of PEriOLI Fund balance5 a5 previously statE Adju51ments.- Fund balance a5 rc5tated Reconcilafvon of netxncLwne/lne( expenditurel perprevious GAAP to net incom&(net expenditure) under FRS 102 End of Net inc¢ynellexpendilurel as previou5ty Stated Adju51ments.- Previous period net inc0mel1ex￿nditure) as restated C17a IExcÈll 0211212024 54 Section C Nole5 to the 8ccount5 Icontl Note 2 Accounling policies 2.2 INCOME Tbis.%liJliJArrJ lisl ofacccjijnlirg yo11￿leS b.ai bcpn ￿pplied by ih.E charity exiepl 14ose 1irked.14j￿P..')tr ¢iffEreiJl or addilional polJC/.43s b=en ¥¢¢pted tben thr5 Is deiaii£O ir, I￿.e bcx Wticrc a REcognilion of incorne These d".e iry¢luded In the SlalemetrT of .-14ancial ActNitie$ ISOFAI wthen" the charity Decomes enlilled'.o l*e resources", 1.. 15 more likely than not Ihal i* Iruslees will receive Ihe leS￿r￿s." and the monetary value can be measLred wth suffiuenl reSability- Nla There *as been no offselliDg of assets and labililies. or Incoffle and exwses. unless required or pemittee by the FRS 102 SORP ar FRS 1b2_ Ye5 Nl8 ONsetting Yes No Grayls and conalion5 are only Indudej in'he SOFA when the gen￿￿ in¢ewe recognition cnima are mel15.10 10 5.12 FRS1 J2 SQRPI- Gyants and donations ln Ihe case ol performanTr relaled g-anls. income mu51 be recogpised io the pYlEnl Itiat Ile chanty has provided Ihe 5peGified Goods or services a5 En:i:IwneTrt lo the cranl oTr'y-.ccbrs whEn the perfwn3nce ￿l31t￿ conc￿0￿S are rvel15.16 FRS 1c2 SORPI. Legace8 are included in the SOFA w4en receipl 15 w(A)8ble. In* Is. there n8$ een granl ol probate. the executors have eslatA shed ih31'.here are suficienl a55ei$ In the estale any cwditsons aY.ac4ed 10 the legacy eiltrer wlhin Ihe c￿1￿1 cf Ihe tharity or ￿ave been n7el. Yes No Legacles Yes Nla Government grant5 The ch3rily has received govemmenl gran￿ 14 tre reForfing period Gift Aid reGeivatye is included in 1￿mE when Ihere 15 a valid cedaralian fr(xr. i* do￿. A￿Y Gift Aid 8mounl recovered oft a donation 15 C￿SIdered to ce part of ltral gift 8nd Is Irealeo as an 80dilion to the sarne funo as Ihe Inilial do￿81￿ unless The wor QT the lertry5 of the 8ppeal have specified oltrtMse_ Tax reclaims on donations and gifts No Nla Yes Nl Contractual Income and performance related grants Th15 is only.ncluded in IhE SOFA Or￿￿ Ihe ch3nly Fas prwded rdaled goods LK seTV ces met the perfotTnance relalee coDdilior5. Yes Nlè DDnatÈd goods Donated goods are measured at fair W￿Ue(1he amwnt wh.ch the assei be exth8nge¢l ￿n￿sS irnpraclical 10 00 50. The cost cl any stock ol goods don8teO for distr.bution ￿ oenefiaaries 15 deeTned io be the fair value of l￿se gitis 31 the I"mt of IhÈir r￿1p1 aDc Ihey are tecognised on receipi. -rt.rys periud iii wh￿h Ihc 5LO-<& dL81ibJled. they rfife re￿Wised an cxppnsE al the ca￿ry￿9 arnuunt of',he 51ock5 At distsibution. nDna-.p.d ccod5 for rcsaSE ara measLred al'aii valLe ffi initia recosyititn. which is the expelled Froceeds frcjm sale less".he expeclEd costs of sale. arfj recrynised ir 'lncome from DlhEr Lrading aC￿￿ties. wilh the co￿esp￿dir9 stock recognised ir IP¢ talance shepl. On"ts sale the value of stock 15 C*d-ged aga.nsl'lncowe'rJn Jtpet tsadiryg acliviJes' and the proceeds from sale are iecogn.sed as'kncoTne fr¢w olher tTading Nia Yes Nla Yes GO￿¢$ donaleLI for on-g(yllg use by the thafjly are recrtyrised aS'.angi￿e fixed èssels 3rd Incldcea In the SOFA a5 Incoming resoJrces wFep r￿l￿at￿e. Yes Nla Girts n kind for use by the chanty3￿ inC￿ded in the &)FA 3s income trorr. d￿ationS wr*n receivable. Yes Donated services and Donalec seryices ind facililies are in¢l￿ded If Ihe SOFA then feLe1v￿1 al Ihe ValuÈ or ',l.e 9ift to the charity Piuvided the ￿luc D.. IF.e srfi can be tnca5.*d rdiaofy. Donated servir.pE £ifhd lacili(ies thal cansLmee IT[nedia'￿IY ale ￿tC￿niSed a5 Incx)me WI1￿ equivalent atnounl rE¢ogn15pd as an expense under ihe aFpiowiaE heading in the SOFA. Nl Yes No Nla Support costs ThB charity has incurred expenditure on 5UPFOti cos15. Ye5 '0 Volunteer help TP￿ value ol any volun￿ry help rece.ved 15 r.ot induots4 in the aGGwrts ¢5 described In the IrJ51e85' annual rewrt. la Income from interest. royahies and dividends This Is included in Ihe a¢¢ounts ¥Yhen retteipi is probable and the amour.I rec8vable can DÈ Tr.easured reliably. Yes Nl8 IncoTnc Irorn membership METrber5hip subscripbon5 re￿wed in the nature ora 5iftare recogni5eo in Dfjna110ns subscription5 and Legacies. Metybership subscriptions which g vps a ￿.eMberffie right lo buy services or olher beriefils recjgniscd ag Incorne earned frcrr thÈ Drovisior. of gO￿S and seryces as Inco￿￿ fiurn Charrtab￿ ir rjivibes. N13 55 Settlement of insurance claims Insurance clatns are only included IT"-.IE SoFAI'•h&n Ihe gEnEral.r.c4)tne recogniJo nlcna are met15.10 10 5...2 FR5102 OORPI ard are Ind￿je¢ a5 an ileTD ofother income In the SDFA. Yes Nla InvE5tmenl yains and losses ThiE includes any re311spd nr un'ealised gairn4 (=r1055￿ on Ire sale of Inve51tncnts afLd 3riy9din or loss resullin J fT(Yn rcvaluii9 illvestsr.'en15 to matket value at'.he enc of Ihe year Yes 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recogn spd wherp j.. 15 more l..keylhan noithat Ihere 15 8 Wl L* conslrudive obligaiion V.Ing the c*.3rny 10 Pay-Ll reswrces and itye amount ofthe oblig3lion can be measured wily reaso4abe ¢erfair-.y. Ye5 Nla es Go¥Èrnance and support costs Gtréern￿ costs cDmw* all pubk KIArtstxlrfyof the dwity and Its S￿PpO￿ ctssis include ceTrlral funcl cp5 and have been alloca'.ed lo aclw,iycosl categories ￿ a b3sis c￿siSte￿I With the use of resrAJfGes. es 3.IxaliDG propefty cosis by floor areas. or per cap,ia. Staff cos15 Ihe Iirre soenl and o14eT coss by'.hts' d5age. Ye> Grants Wllh performance ¢onditions Where the chariiy gives a grant wlh I￿￿￿110r5 or lis paymeni tre1￿ a spea IC level of Servi￿ OTouipuI lo be prov.ded. SJ¢￿ giar15 are or.ly recognised in Ihe SCFA On￿ *e reopierbl of Ihe grant h3s providetl Ihe soecfieo setvice w oblPJI. No Gran15 payable without performance conditSons Where there are no cond li￿5 atta¢hin5'.0 Ipe g￿n1'.1￿4￿ ÈraBles Ihe do￿0[ o*arty'.o realislicallyavoid the ccfflrnitmenl. a liab illyf0r-￿ fdll fJndirfj obligalioTr must be recognised. Yes Nla Red￿n￿anCY cost The charity made no redundancy paymenls dunng the repoTtsn9 pen Yes No Nla Deferred income No malerial Iletn ol delwrert irwme has been Included ID Ihe acu)unts. Credilors The charily has credilm the CDunril Ground Maintenance Other 137,363 137,363 Total Last year Support cost exam les Raisin funds Activi Activity 2 Adivity 3 Grand total Basis of allocation IDe5cribe method) 128,794 128.794 Fiecharge of Grounds rnaintainence charges apportioNed by a percentage ol the area beinq maintained. Ground Maintenance Other 128,794 128,794 Total Please provide details of the accounting policy adopted for the apportionment of costs belween activities and any estimation techniques used to calculate their apportionment. CC17a (Excell 65" 0211212024 Spction C Notes to the accounts Note 10 Details of certain items of expenditure 10.1 Fees for examination of the accounts Please provide details of the amount paid for any statutory external scrutiny of accounts arjd other services provided by your independent examiner. If nothing was paid please enter YP. in the appropriTate box(es). This year Last year Independent examine￿5 fees $5urance Services other than audit or independent examination Tax advisory fees Other fees {for example: financial advice. consultancy. accountancy ser¥ices} paid to the independent examiner CC17a (Excell '66 0211212024 Section C Notes to the accounts (cont Note 11 Paid employees Please complete this note if the charity has any employees. 11.1 Staff Costs This year Last year Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits Tolal staff costs This year: Please provide details of expenditure on staff Working for the charity whose contracts are with and are paid by a related party Last year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Please give details of the number of employee5 whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60.000 upwards. If there are no such transactions, please enter 'true' in the box provided. No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 Band Number of employees This year Last year £60,000 to £69,999 £70.000 to £79,999 £80.000 to £89,999 £90,000 to £99,999 £100,000 to £109.999 This ear Last ear Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28. CC17a (Excell 6717 0211212024 11.2 Average head count in the year The parts of the charity in which the employees work This year Number Last year Number Total 11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made. Please explain the nature of the payment This year Last year Please state the legal authority or reason for making the payment This year Last year This year Last year Please state the amount of the payment (or value of any waiver of a right to an asset) CC17a (Excell 1868 0211212024 11.4 Redundancy payments Please complete if any redundancy or terniination payment is made in the period. Thi5 year Last year Total amount of payment The nature of the payment (cash, asset etc.) Thi5 year Last year The extent of redundancy funding at the balance sheet date Please state the accounting policy for any Tedundancy or termination payments CC17a (Excel) 6919 0211212024 Section C Notes to the accounts (cont) Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme. 12. 1 Please complete this note if a defined contribution pension scheme is operated. Thi5 year Last year Amount of contributions recognised in the SOFA a5 an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between aclivities and between restricted and unrestricted funds. 12.2 Please complete this wher• th• eharitypartieipat•s In a defincd benefit pen3ion plan btst IT3 unable t ascertain its share of the undertying a55ets and liabilities. Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such infomiation as is available about the plan's surplus or deficit and the irnplications, if any, for the reporting charity for this year and last year, if different 12.3 Please complete this section where the Gharity partiTcipates ITn a muifi-employer defined benefit pension plan that is accounted for as a defined contriTbution plan. Describe the extent to which the charity can be liable to the plan for other entities. obligations under the terms and condition5 of the multi-employer plan. If this 15 different for last year, provide details Provide an explanation of how any liability arising from an agreernent with a multi-employer plan to fund a deficit ha5 been determined. If this is different for last year, provide details CC17a (Excell '70 0211212024 Section C Nvlvs to tlie accounts Icotitl Note 13 Grantmaking Please complete this note rf the charity made any grants ordonations which in aggregate forni a material part of the charitable activities undertaken. This year: 13.1 Analysis of grants paid (included in cost of charitable activities) Grants to instilutions Analysis Grants to individuals Support Costs Total Activit or or Aclivi or ro ec13 Activit or ro ect4 Total Please enter "Nil" ilthe Charity does not identify and/or allocate support costs. 13_2 Grants made to institutions Please provide details of charity 5 URL. My charity has made grants to particular institutions that are materlal in the ontext of ITts grantmaking. Details of the institution supported. Purpose of the grant and totalpaid to each institution is available on the ¢harity& web site. Yes No Provide details below Total amount of rants aid£ Names of institution Purpose Total grants to instltutions in reporting period Other unanatysed grants TOTAL GRANTS PAID CC17a IExceS1 712., 0211212024 Last year: 13.3 Analysls of grants paid {included in cost of charitable acli¥it*5} Grants to institutions Analysis Grants to indivlduals Support costs Total ALtivity or project 1 Actiwty or project 2 Activity or project 3 Activrty or project 4 Total Please enler "Nil" if the charity does notidentify andlorallocate support Costs. 13.4 Grants made to institutions Please provide details ofcharity'5 URL. My chariTty has made grants to particular insfllutions fhatare material in the context of its grantmaking. Delails of the institution supportedi purpose off the grant and totalpaid to ea¢h ITnstitution is available on the charity's web site. Yes Pmvide detalls below Names of institution Purpose Total amount of grants paid £ Total grants to institutions In reporting period Other unanaly5ed grants TOTAL GRJINTS PAID CC17a (Excell ,72 0211212024 Section C Notes to the accounts Icontl Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation Fre8hold land & buildings Other land & buildin95 Plant. machinery and motor vehicles Fixtures, fittings and equipment Total At the beginning of the year Additions 14,519 Revaluations Disposals Transfers . Al end of the year 14.519 14,519 14.2 Depreciation and impaimients -Basls SL or RB Isiraighl Line or Reducing Balance) SLorRB SLorRB SLorRB SLDrRB At beginning of the year Disposals Depreciation !Ipairment Transfers" At end of the year 14.3 Net book value Nel book value at the beginning Df the year 14.519 14.519 Net book value at the end of the year 14.519 14,519 CC17a (Excell 73,, OW1212024 14.4 Impairment Th15 year.. Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year.- Please provide a description of the even(s and circumstances that led to the ￿CognItion or rewersal of an impainnent 1055. 14.5 Revaluation If an acGounting policy of revaluation is adop£ed. please pmvide.- the effective date of the revaluation Thi5 ear 3111212021 Last ar 3111212021 Wilks Head and Eve Wilks Head and Eve the name of independent valuer, if applicable EUV EUV the methods applied and signrficant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model. 14.6 Other disclosures This year Last year (i) Please state the amount of borrowing costs. ilany, capitalised in the constwction of tangible fixed assets and the capitalisation rate used. (li) Please proviTde the amount of contractual commitments ffor the a¢quisiÉion of tangible fixed assets. fiii) Details of the existence and Carrying amounts of property, plant and equipment to whffch the charity has restricted title or that are pledged as security forliabilities. The 'transfers" row is for movements behveen fixed asset categories. Please indicate the method of depreciatNon by deleling rhe melhod not applicable (SL slr8ight line, RB = reducing balance). Also please indicate Ihe rare of deprecialion.. for slraight line. whal is the anlicipaled life of the asset (in years)," for reducing balance, what Is the percentage annual deduclffDn. CC17a IExcell ,74 0211212a24 Sectioii C Notes to the accounts (cont Note15 Intangible assets Please complete this note if the charity has any intangible assets 15.1 Cost or valuation Research & developmenl Patents and trademarks Other Total At beginning of the year Additions Disposals Revaluations Transfers It end of the year 15.2 Amortisation and impairments 'Basis SLorRB SLorRB SLorRB SLorRB straight Line {"SL"lor Reducing Balance Rate At beginning of the year Disposals Arnortisation Impairment Transfers. At end of year 15.3 Net book value Net book value at the beginning of the year Nel book value at the end of the year 15.4 Accounting policy Please disc105e the accounting policy for intangible fixed assets including.. Reasons for choosing amortisation rates Policies for the recognition of any capital development CC17a (Excel) 7525 0211212024 15.5 Impairment This year: Please provide a de5cripÉion of the events and circumstances that led to the recognition or reversal of an impairment 1055. Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. 15.6 Revaluation If an accounting policy of revaluation is adopted. please provide.. This year Last year the effective date of the revaluation the name of independent valuer. if anDlicable the methods applied the carrying amount that would have been recognised had the assets been carried under the cost model. 15.7 Other disclosures (i) If your intangible asset was acquired by way of gran¢ provide value on initial recognition and carrying amount of the asset. (li) Details of rhe carrying amounts of any intangible asset5 to which the charity has restricted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual Commitments for the acquisition of intangible assets. (iv) State the amount ol research and development expenditure recognised as expenditure in the year. (vj Please detail the headings in the SOFA in which a charge for amortisatiTon of intangible assets is included. (vi) For any material intangible assets, please provide a description. its carrying amount and any remaining amortisation period. The 'Yransfers" row is for movements bètween fixed asset categories. Please indicate the method of deprecialion by deleling the method not applicable (SL - straight line,. RB = reducing balance)- Also please indicale Ihe rate of depreciation.. for straight line, what is the antlGipated life of the asset (in years),- for reducing balance, what is the per￿nIage annual deduclion. CC17a (Excell 2676 0211212024 Section C Notes to the accounts (conti Note 16 Heritage assets Please Complete this note if the charity has heritage assets 16.1 General disclosures for all charitie5 holding heritage assets This year Last year 11) Explaln the nature and scale of heritage assets held. lill Explain the policy for the acquisition, preservation. management and disposal of heritage assets. 16.2 Cost or valuation Heritage asset Heritaye asset Heritage asset Heritage a55et Total Al beginning of the year Additions Disposals Revaluations Transfers At end of the year 16.3 Depreciation and impaimients -Basls Straight Line I"SL"IDr Reducing Balance Rate At beginning of the year Disposals Depreciation Impairment Transfers" At end of year 16.4 Net book value Net book value al the beginning of the year Net book value at the end of the year CC17a (Excell 7727 0211212024 16.5 Impairment This year Please provide a description of the events and circumstsnces that led to the recognition or reversal of an Impainnent los& Last year Please provide a description of thé events and Circumstances that led to the recognitiTon or reversal of an impainnent loss. 16.6 Revaluation Ilan accounting policy of revaluation is adopted. please pmvide.- Thls year Last year the effectlve date of the revaluation the name of independent valuer. if applicable qualifications of independent valuer the methods applied and 5ignificantassumpfions any significant limitations on the valuation 16.7 Analysis of heritage assets by class or group distinguishing thos• at cost and those at valuation At valuatton At C05t Group Group A Total Carrying amount al the beginning of the Period Additions Disposals Depreciationlimpairment Revaluation Carrying amount at the end of period 16.8 Herltage assets (where herltage assèts are not recolgnised on the balance shoet) This year Last year li} Explain the reason why heritage ssets have not been recognised on the balance sheet. Ill) Describe the significance and nature of heritage assets. lili) Disclose inforrnation that 15 helpful in assessing the value of hpritage assets. iv) Explain the reason why it15 not practicable to obtain a valuation of herftage assets. CC17a (Excell ,78 0211212D24 16.9 Five year summary of heritage assets transactions 2015 2014 2013 2012 2011 Purchases GroupA Group B Group C Other Donations Group A GTOUP B Group C Other Total additions Charge for impairnient Group A Group B Group C Other Total charge for impairnienl Disp05als Group A- carrwng amount Group B- carrying amount Group C Other Total disposals CC17a (Excell 79,, 0211212024 Section C Notes to the accounts Icontl Note 17 Investment assets Please complete this note rfthe charity has any Investmenl assets. 17.1 Fixed assets investments Ipl•ase provide for each class of investment) Cash & cash E4uivaknts LIstEd inve5tmentS Ih¥e5tmerrt SoEi Other TDtal Carying Ifairl value al beginning of period Add.. additions to inve5trnent5 during period. Less= disp05als al carrying value Less.. Impairments Add.. Reversal of Impairments Addlltledvctl.. transfer inlloull in the period Addlldvductl.. net gainll105510 revaluation Cdnying Ifairl value at end of year -Pl¢ase 5pocify additlons resulting Irom acquisitions through bu8in¢ss combinations. Ir ahy. PlÈa5e note that Fair Value in this conlexl is the amount ftjr kvhich an as5etcould be exchanged belween knowlegable and willing Parties in an arm s length trans4c¢ion. For traded5ecurities. the Fdirvalue is the value of the security quoted on the London sfock Exchange Daily Official Lisl or equivalent. Forolher assets wherE there is no marketprice on a traded rnarket. it is the trustees'or valuers'best estimate ol fair value. 17.2 Please provide a break(lown of investments Shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impainnenL This yBar= Analysis of investments Fair value at YW End Cost IE55 Impairment Cash or cash pquivalents Listed investment5 Invpstment properties Social investments OthEr invostmÈnt5 Total Grand total (Fair valuo at year gnd+Cost less impairm2ntl Last year.. Analysis of invÈstments Fair value at yeaF end CDSt less impJirrnEnt Cash or cash *quivalents Listed inve$tments Investmenl properties Social investrnents Other Investments Total Grand total IFair value at year end+Cost less Impai￿entI CC17a (Excell .80 0?11212024 17.3 If your charity holds investment properties, please complete the following notè: This year Last year 1¢) Explain the methods and significant assumptbons in Llètermining the fair value of investment property held by the harbty lill Narnp or independent valuer. rf applicable. and relevant qualifications -11111 Provlde detsils of any restrfctSons on the ability to rnall yeslment proyrry or on the remittance of income or Ispo$al pfou•d• livl Explaln any Contractual obligations for the purch35t, construction or development of investn*nt propÈrty or for repairs, malntenance or fjnhanrements 17.4 Please provide a breakdown of current a55et investments. rf applicable. agreeing with the balance sheet. Analysis of current asset Investments Th15 year last￿ar Cash or cash eaulvalents Llstod Inv•stm•nts 791.361 778.765 Inve5trnent propertles 5orSal investments Other investments Total T91.361 778.765 17.5 Guarantees This vear Last year Please provide detai15 and amount of any guarantee made to Dr Dn bphaff Df a third party Name of the entity or entitie5 benefitting frorn th05P guarantees Please explain how the guaranthe lurthers the charitys aims CC17a (Exctll 81,, 0211212024 17.6 Concessianary loans Descripfion This year £ La8t year £ Alnounl of concessionary loans made (Alultiple l(Jan5 may be dlsclosed in &gg¥egaie provided that such aggrBgalion dties not 5ignificanl tnlormation Total Des¢riplAon This year £ Last year £ Amount of concesslonary loan5 received (Mulliple loons receiv￿ may be disclosed In ayuregate piovlded thatsuch aggregation LIDes not obsure signrficantinlormèrion). Total This year Last year Terms and condltlon5 eg Interest rate, security provided Volue of any ¢•nGe•gTronttry loons whioh have been committed but not taken up at the reporting dale Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year 17.7 Additional information Thls vear Last ear PIEa5e provide inforrnation abDLrt the significance of investments to the charitys financial posit40n or pertDrmance eg. terffls and conditions of loans or the use of hedging to manage financial risk. For all investments measured at falr value, the basis for determining the value, including any assumption$ applied when uslng a valuatio technique. Where a charity has provided financial assets as a fDrrn of security, the carrying amount of the financial asset pledged as security and the lerm5 and condltlons relaiing to its pledge. CC17a (Excell .82 0211212024 Section C Notes to the accounts (cont) Note18 Please complete this note if the charity holds any stock items Stocks 18.1 Please state the carrying amount of stock and work in progress analysed between activities. stock Donated goods Work in progres5 For distribution For resale For distribution For resale Charitable activities: Opening Added in period Expensed in peri(Jd Impaired Closing Other trading activities: OpeniTng Added In period Expensed in period Impaired Closing Other: Opening Added in period Expensed in period Impaired C105ing Total this year Total previous year This year Last year 18.2 Please specify the carrying amount of any stocks pledged as security for liabilitie5 CC17a (Excell 8333 0211212024 Section C Notes to the accounts (cont Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments. 19.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued income Other debtors Total Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date. 19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above) This year Last year Trade debtors Prepayments and accrued income Other debtors Total CC17a (Excell 3484 0211212024 Section C Notes to the accounts {cont) Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 20.1 Analysis of creditors Amounts falllng due within one ear Amounts falling due after more than one year This year Last year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or perfonnance-related grant5 Accruals and deferred income Taxation and social security Other creditors Total 20.2 Deferred income Please complete thi5 note if the charity ha5 delerred income. This ear Last ear Please explain the reasons why income is deferred. Movement in deferred Income account This year Last year Balance at the start of the reporting period Amounts added in cuThent period Amounts released lo income from previous periods Balance at the end of th8 reporting period CC17a (Excel) 8535 021t212024 Section C Notes to the accounts Iconti Note 21 Provisions for liabilities and charges Please complete th15 note if you have included In charity expendlture anyprowslons. A provision Is made when Ihe charity has a liabiliTty of uncertaln timing or amt>unl. 21.1 Movements in reeognised provisions and funding cofflmitrnent during the period This year Last year Balance at the start of the reporting period Amounts added In curront period Amounts charged against the provision in the current period Unused amounts reversed during the p•rfod Balance at the end of the reporting pÈYiod 21.2 Please provlde.. a brief descrlption of any obllgations on thè balance sheet and the expected amount and timing of resulting payments- This Last - an Indicatlon of the uncertalnties about the arnourrt or tSmlng of those ourflows., and . the amount of any expect￿ reimbursement, Stating the amount of any asset that has been recognised for that expected reimbur5ernent. This Last 21.3 For any funding commitment that is not recognised as a liability or provision, provlde details of commltmènt made, the time frame of that commitmènt. any perfomance.related conditrons and details of how the commitment will be funded (with contracts for capital expenditure separately identifiedl- 21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the Ilkely tirning of that expenditure. CC17a IExcell 3686 0211212024 ection C Notes to the accounts {contl Note 22 Other disclosures for debtors. creditors and other basic financial instruments This year Last year 22.1 Please provide information about the significance of financial instruments leg. debtors. creditors. snve5tments etcl to the charity's financial p051tion or perforniance. for example, the terms and conditions of loan5 Qr the use of hedging to manage financial risk. 22.2 If the charity has provided flnancial assets as a form of security, the carying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here. CC17a (Excell 87,, 0211212024 Section C Notes to the accounts cont Note 23 Contingent liabilities and contingenl assets 23.1 Contingent liabilities Where the charity has contingent liabrlilities. please complete the following section unless the possibility of their existence is remote. This year Description of item including it5 legal nature. Please describe any Security provided in ¢onnedion to the Estimate of financial effect Last year Description of item including its legal nature. Please describe any security provided in connection to the Estimate of financial effect 23.2 Contingent assets Where the charity has contingent a55ets, please complete the following section when their existence is probable Thi5 year Description of item Estimate of financial effect Last year Descri tion of item Estimate of financial effect 23.4 Other disclosures for contingent assets andlor liabilities Please provide the following information where praclicable= This year Last year Explain any uncertaintie5 relating to the amount or timing of settlement.. and the po55ibilty of any reimbursement Where it is not practical to make one or more of these disc105ure5, please state this fact CC17a (Excell ,88 0211212024 Section C Noléi to tl)e £?CCOlllIt¢ Icontl Note 24 Cash at bank and in hand This year Last year Short ttrm cash investments (less than 3 month5 maturity date) Short temi deposits Cash at bank and on hand Other Totsl 89. 02112r2024 CC17a IExcell Section C Note5 to the accounts (cont Note 25 Fair value of assets and liabilities This Last ar 25.1 Please provide detalls of the charitys exposure to credit risk (the risk of incurring a loss due to a debtor not paying what 15 owed) . liquidity risk (the risk of not being able to meet short terni financial demands) and rnarket risk (the risk that the value of an inve5tmÈnt will fall due to changes in the market) arising from financial instnjments to which the charity 15 exposed at the end ol the reporting period and explain how the charity manage5 those risks. 25.2 Please give details of the amount of change in the fair value of basic firbancial inslnjments (debtors, creditors, investments Isee Section 11, FRS 102 SORPII measured at fair value through the SOFA that is attributable to changes in credit risk. CC172 {EX￿1) ,90 0211212024 Section C Notes to the accounts (cont} Note 26 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the This Last ear Please provide details of the nature of the event Provide an estimate of the financial effect of thè event or a statÈment that such an estimate cannot be made CC17a (Excell 91, 0211212024 Iiiiiiiiiiia 111111111111 11111111111 1111111111 111111111111 tNIiiiiiiiiii 111111111111 111111111111 111111111111 111111111111 111111111111 111111111111 93 Section C Notes to the accounts (cont) Note 27 Charity funds (cont) 27.3 Transfers between funds This year Reason for transfer and where endowment is converted to income, legal power for its conversion Amount Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds Last ear Reason fortransfer and where endowment is converted to income, legal power for its conversion Amount BeNveen unrestricted and restricted funds Between endowment and restricted funds Between endowment and Ljnrestricled funds 27.4 Designated funds This year Planned use Purpose of the designation Amount Last ear Planned use Purpose of the designation Amount CC17a (Excell 4494 0211212024 Section C Notes to the accounts lcontl Note 28 Transactions with trustees and related parties If the charity has any transactiorjs with related parties folher than the truslee expenses explained in gtJidance nortesl details of Such transactions should be provided in this note. 11 there are no transact10115 to report. please enter"True- the bDX or -Fa15e" if there are transaclions to report. 28.1 Trustee remuneration and benefrts This year None of the truslees have been paid any reffluneralion or received any oiher benefits from an employrnenl with their charity or a related entity rfruÈ or Falsel In the period the charity has paid trustees remuneralion anLI benefits. Please give the amounl of. and legal authority for, any remuneration or other beneffils ￿ld to a trustee by the charity or any insti￿rion or company connected wifh IL Amounts paid or benefit value Legal authority (Èg ordÈr, governing documÈntl RemuneTalion Pensio ontsibuti(*i Redundancy Other TOTAL Name of trustee loss of officellex Please give details of why remuneffAlion or olher employment benefits were paid. Where an ex gratia payment has been made to a trusteÈ. provide an explanation of the nature of Ihe payment. Last year None of the trustees have been paid any remuneration or received any olher benefrts frorn an employment with their charity or a related eniity (True or Fa15el In the perioLI the charity has paid tnistee5 remuneratior* benefits. Pleasè give the amount of, and legal authority for, any muneration or other benefits paid io a trustee by the charity or any instilulion or company connected with it. Amounts paid or benefit valuÈ Remuner*i(*n PenslDn contnbuti REdundancy Other TOTAL Legal authorily1Èg order, goveTning docurnÈnt} Name of trustee ID55 Ot officellex 91at13 Please give details of why rémuneraiion or oiher employment benefy.ls were paid_ Where an ex gratia paymenl has been made tij a trustee. provlde an explanation ol the nature of the payment. 95,, 0211212024 CC17a {EX￿1) 28.2 Trustees. expenses Ilthe charity hès paid trusiees expenses for fvifilling their d￿les. det•its of sueh transactions should be provided in this nofe. If there are no trans•clions ro repo¢ please entsr"TnJe-in Ihe box below. If there are transactions to report please enter-False". No trustee expense$ have beèn incutred (True or False) Type ol expensès reimbursed This year Last year Travel Subslstence commodatlon Other Iplease specify1= TOTAL Please provide the number of trustees relmbvr5ed fov expense5 or who had expense5 paid by the eharity 28.3 Transactlonlsl with related parties Please glve det•lls of any transaction undertaken by (or on behallofj tlpe charlty in which a relatedparty has a materlal interest, including where funds have been held a$ agenl for relafedparties. If there are no such transaciion5. please enter Yrue'ln ihe boxprovided. This year There have been no related party transactions in the resxjrting period (Trut or Fals¢l Amounts written off during reporting Eriod Name of the trustee or related party Relationship to charity Description of the tran$actionlsl Balance at period Ènd Prow5ion for bad debts at period end Amount In relation to the transactions abovet please pmvide the terms and condllions. includlng 4ny $¢curltyand the nature ofany (¢¢)nsld•rnflonJ to bepmvldtyd in setllemenL For any relatedparty. please prov•de details olany guarantee5 given Or￿ce1ved. CC178 IExcell -96 02112120?4 Last year There have been no related party transadions in the reporting period {True or Fa15el Amounls written oll durin9 repDrting period Name of the trustee or related party Relationshsp tv charity De5¢ription of the transactionlsl Provi51on for bad debls at period end Balance at period end Amouvrt In relation to the transaction5 above, please provide Ihe terms ond conditions, Including any security and the nattsre fany payment (consideration) ro be provit*ed in settlement For any related party, please provide details olany guarantees glven or received. 97,, 0211212024 GC17a (Excell Section C Notes to the accounts (cont) Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet. CC17a (Excel) 48 0211212024 98 ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/ members of** Manors Of Reigate & Horley Public Open Space **On accounts for the year** 31/03/2024 **Charity no** 305104 **ended (if any) Set out on pages** SOFA, Balance Sheet, Notes 1-29 & TAR. I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2024. **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. **----- Start of picture text -----**
||| |---|---| |Date:|14/01/2025| |—| **----- End of picture text -----**
**Signed: Name:** Mark Sullivan **Relevant professional** Association Of Accounting Technicians [Fellow Member, F0024993]. **qualification(s) or body:** Institute Of Financial Accountants [Fellow Member, 180027]. **Address:** 18 Pannett, Burgess Hill, West Sussex. RH15 8TX. 1 **Oct 2018** **IER** ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . There are no material items to disclose. 2 **Oct 2018** **IER**