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2021-03-31-accounts

Oaklands Road Haywards Heath West Sussex RH16 1SS

Switchboard: 01444 458166

DX 300320 Haywards Heath 1 www.midsussex.gov.uk

21 September 2021

PLEASE NOTE START TIME OF MEETING

NOTE: In response to the continuing public health restrictions, there will be limited public access to observe the meeting. Those wishing to do so must reserve a seat by completing a Registration Form by 4pm on the day prior to the meeting. Access is also available via a live ’ stream through the Mid Sussex District Council s YouTube channel.

TO THE CHARITY TRUSTEES – MID SUSSEX DISTRICT COUNCIL ,

You are hereby summoned to attend a meeting of the CHARITY TRUSTEES – MID SUSSEX DISTRICT COUNCIL to be held at TRINITY METHODIST CHURCH, EAST GRINSTEAD, RH19 2HA on WEDNESDAY, 29TH SEPTEMBER, 2021 at 6.45 pm to transact the following business.

A G E N D A

Pages
1. Appointment of Vice-Chairman.
2. To confirm as a correct record the minutes of the meeting held on 30 3 - 6
June 2021.
3. To receive Declarations of Interest from Members in respect of any
matter on the agenda.
4. To consider any items that the Chairman of the Charity Trustees
agrees to take as urgent business.
5. Council Charitable Land - Annual Operational Report - 1 April 2020 to 7 - 52
31 March 2021.
KATHRYN HALL
Chief Executive

Working together for a better Mid Sussex

Charity Trustees - 29 September 2021

Agenda Item 2

Minutes of a meeting of Charity Trustees held on Wednesday, 30th June, 2021 from 6.45 pm - 7.03 pm

Present:

M Belsey (Chairman) R Salisbury (Vice-Chair)

G Allen R de Mierre Anthea Lea J Ash-Edwards R Eggleston J Llewellyn-Burke R Bates A Eves G Marsh J Belsey B Forbes J Mockford A Bennett L Gibbs A Peacock L Bennett I Gibson M Pulfer P Bradbury S Hatton A Sparasci P Brown J Henwood L Stockwell R Cartwright S Hicks D Sweatman P Chapman S Hillier C Trumble R Clarke T Hussain R Whittaker M Cornish R Jackson N Webster R Cromie J Knight N Walker J Dabell C Laband

Absent:

Councillors A Boutrup, H Brunsdon, E Coe-Gunnell White, P Coote, B Dempsey, S Ellis, Andrew Lea, C Phillips, S Smith and R Webb

1. ROLL-CALL AND VIRTUAL MEETING EXPLANATION.

The Head of Regulatory Services welcomed everyone to the meeting and provided a virtual meeting explanation. A roll call of Members present was taken.

2. ELECTION OF CHAIRMAN.

Councillor Ash-Edwards proposed that Councillor M. Belsey be elected as Chairman of the Charity Trustees for the 2021/22 Council year. This was seconded by Councillor Llewellyn-Burke and with no further nominations put forward, this was agreed.

RESOLVED

That Councillor M. Belsey be elected as Chairman of the Charity Trustees for the 2021/22 Council year.

3. APPOINTMENT OF VICE CHAIRMAN.

Councillor M. Belsey proposed that Councillor Salisbury be appointed as Vice Chairman of the Charity Trustees for 2021/22. This was seconded by Councillor AshEdwards and with no further nominations put forward, this was agreed.

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3

RESOLVED

That Councillor Salisbury be appointed as Vice Chairman of the Charity Trustees for the 2021/22 Council year.

4. TO CONFIRM AS A CORRECT RECORD THE MINUTES OF THE MEETING HELD ON 30 SEPTEMBER 2020.

The Minutes of the meeting held on 30 September 2020 were agreed as a correct record by those Members who were present at the meeting and signed by the Chairman.

5. TO RECEIVE DECLARATIONS OF INTEREST FROM MEMBERS IN RESPECT OF ANY MATTER ON THE AGENDA.

None.

6. TO CONSIDER ANY ITEMS THAT THE CHAIRMAN OF THE CHARITY TRUSTEES AGREES TO TAKE AS URGENT BUSINESS.

None.

7. BEECH HURST GARDENS CHARITABLE TRUST, HAYWARDS HEATH, WEST SUSSEX, (CHARITY NUMBER 305202) - WORKS TO INSTALL FENCING AROUND THE BOWLING GREEN.

The Head of Regulatory Services introduced item 7 and 8 together as both relate to expenditure to improve facilities at Beech Hurst. The reports are presented to the Trustees as they represent expenditure over £10,000 each.

The recommendation was supported by both Ward Members and local members for the area. It was noted that the fencing will be similar to that used elsewhere in the park to ensure it is fit for purpose.

The Chairman took the Trustees to the recommendation which was agreed with 41 in favour.

RESOLVED

The Charity Trustees authorised the use of the Trust’s funds to install fencing around the bowling green at Beech Hurst Gardens.

8. BEECH HURST GARDENS CHARITABLE TRUST, HAYWARDS HEATH, WEST SUSSEX, (CHARITY NUMBER 305202) - WORKS TO INSTALL ELECTRONIC ACCESS GATES FOR TENNIS COURT ACCESS.

As introduced by the Head of Regulatory Services under item 7.

Members discussed how the access will work once installed. It was noted that the new gates will prevent people using the courts if they have not booked, therefore ensuring courts are available for those that have. Members discussed the importance of reviewing future utilisation figures against currant usage to gauge the success of the new scheme. It was noted that a similar scheme at John Pears Recreation Ground has improved utilisation.

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4

The Chairman took the Trustees to the recommendation which was agreed with 41 in favour.

RESOLVED

The Charity Trustees authorised the use of the Trust’s funds to install electronic access gates to the tennis courts at Beech Hurst Gardens.

The meeting finished at 7.03 pm

Chairman

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Agenda Item 5

COUNCIL CHARITABLE LAND – ANNUAL OPERATIONAL REPORT 1st April 2020 to 31st March 2021

INTRODUCTION

  1. The Council being a trust corporation, by virtue of the Local Government Acts, is the Trustee of the Charities mentioned in Section 2 of this report.

  2. The trustees of all registered charities in England and Wales are required to prepare an annual report regarding the activities of the charity in the preceding financial year.

  3. The Council as Trustee comprises all the Members of the Council, who are the managing trustees of the Charities mentioned in Section 2 of this report. The names of Members of the Council who have served as a charity trustee during the period of this report (1 April 2020 to 31 March 2021) are set out in the table below:

C Trumble (Chairman) M Belsey (Vice Chairman)

G Allen R Clarke S Hatton J Mockford
J Ash-Edwards E Coe Gunnell J Henwood A Peacock
R Bates White S Hicks C Phillips
J Belsey P Coote S Hillier M Pulfer
A Bennett M Cornish T Hussain R Salisbury
L Bennett R Cromie R Jackson S Smith
A Boutrup J Dabell J Knight A Sparasci
P Bradbury R de Mierre C Laband L Stockwell
P Brown B Dempsey Andrew Lea D Sweatman
H Brunsdon R Eggleston Anthea Lea N Walker
R Cartwright S Ellis J Llewellyn-Burke R Webb
P Chapman A Eves A MacNaughton N Webster
L Gibbs G Marsh R Whittaker
I Gibson

  1. At the meeting on 29[th] September 2021 Members of the Council will sit as the Charity Trustees and consider this report.

  2. All of the Charities mentioned in Section 2 of this report are unincorporated associations and their principal office is Mid Sussex District Council, Oaklands, Oaklands Road, Haywards Heath, West Sussex RH16 1SS. The Council's Chief Executive, Kathryn Hall, was the Chief Executive of the Charities mentioned in Section 2 of this report for the year 2020/21. Any major operational management decisions that might affect the interests of the Charities are made by the Charity Trustees.

  3. The Charities' solicitor is the Solicitor and Head of Regulatory Services, Tom Clark, their bankers are the Lloyds Bank and Mr Alan Peach (CPFA) independently examines all their Accounts.

  4. This report provides a review of the operational activities of the Charities, and a statement of each charity’s financial affairs for the period 1[st] April 2020 to 31[st] March 2021. It updates the trustees on current operational issues and seeks authority for some planned changes. A copy of the Accounts for each charity is annexed to this report and together they comprise the Charity’s Annual Report and Accounts.

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CHARITIES OPERATIONAL REPORT

General

  1. The objective here is to maintain the quality of the facilities whilst securing their income generating capacity to offset the costs of providing these publicly accessible open spaces and facilities.

Beech Hurst Gardens, Haywards Heath – Charity No: 305202

  1. The Charity was constituted when the Gardens were gifted to the Council's predecessor, the Urban District Council of Cuckfield, by the trustees of the late William Johnson Yapp to be administered by the Council upon charitable trust.

  2. The object of the Charity is the provision of a public park and recreation ground for the benefit of the inhabitants of Haywards Heath. The Trustees’ powers of management are very restrictive.

  3. These gardens represent a major park for the town of Haywards Heath, while attracting visitors from outside the district. Regular maintenance has provided a high-quality facility. A Steering Group for the gardens has been in existence for many years. The site continues to hold a ‘Green Flag’ award. It was ‘mystery shopped’ again in the summer of 2021 and was once again awarded Green Flag status.

Finances

  1. No turnover rent for the Family Restaurant for the period 06/10/2019 – 05/10/2020 was received in addition to the £56,540 base rent.

  2. The income generated and expenditure incurred at this site is split between restricted and unrestricted funds; the former relates to the cottages, and restaurant facility, with the sporting facilities being unrestricted funds. The income generated from petanque, events, tennis, rent from the cottages, leases, and licences (including the restaurant and income in 12 above), on the site totalled £130k. Overall running costs excluding depreciation amounted to £136k of which £100k related to buildings and ground maintenance costs (including improvements to bowling green and handrails), £29k was an allowance for bad debt for base rent on the restaurant, with the rest being utilities expenditure. Thus a deficit has been carried forward for this Charity of £6k and gives a revised amount of £219k, see Appendix 1.

Attractions

  1. Due to the pandemic, the attractions such as the café and the Beech Hurst Railway have been closed during the lockdowns. Despite this, they have continued to pay rent during this time. The pavilion for the Bowls Club has been affected by subsidence. The Council and the tenant (Beech Hurst Bowls Club) are working together and, following engineering reports, a Horse Chestnut tree was removed on in August 2021.

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  1. Further to the sale of the parcel of land adjoining the Gardens, it has been discovered that the water supply for the garage leased to Sussex Miniature Locomotive Society has been disconnected. Unexpectedly, the supply ran under the disposed land which would have been unreasonable to expect due to the proximity of other water meters in the surrounding area serving all the other water supplies in the Gardens. In order to reinstate the water supply to this building, a new supply pipe will need to be installed and the Council is currently receiving quotes. It is estimated that this will cost between £10,000 - £15,000.

  2. Path improvement works have continued on site, with a new tarmac path from the car park to the café area and another new path from the terrace area to the play area being installed at a cost of £7,770. These now allow greater access around the site- particularly for people with mobility issues.

Beech Hurst Cottages

  1. All 5 cottages have been fully let throughout the year and are generating a total rental income of £60,200 per annum.

Ashurst Wood Recreation Ground, East Grinstead – Charity No: 305162

  1. The object of this Charity is the provision of the open space for the recreation of adults and as a playground for the children and young people of the village of Ashurst Wood as public open space. The Council's powers of management are restricted to using the property for charitable purposes.

  2. All the facilities are well used and regularly maintained.

  3. £2k income was received for football pitch and pavilion hire. The income contributed towards expenditure of £13k for grounds and general upkeep of the Recreation Ground as outlined in the paragraph above. Also see Appendix 1.

Richard Worsley Recreation Ground, Cuckfield (known as Cuckfield Recreation Ground) – Charity No: 206789

  1. The object of this Charity is the provision of a Public Recreation Ground for the use and benefit of the inhabitants of the former Urban District of Cuckfield and the Parish of Cuckfield Rural. The Council's powers of management are restricted to using the property for charitable purposes. By virtue of a Scheme made by the Charity Commissioners on 15[th] May 2000, the Council now has limited power, subject to complying with charity law and the prior written consent of the Charity Commissioners, to let part of the Charity's property provided that this will not unduly interfere with the objects of the Charity.

  2. The grounds to this popular and well used venue have been regularly maintained. In total income of £3k was generated in 2020/21, mainly from pitch and event hiring, the tennis courts and ground rental for the tennis pavilion. The income generated contributed to the grounds maintenance and upkeep of the tennis courts, pavilion, playgrounds and paddling pool expenditure of £20k. See also Appendix 1.

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St. Johns Park, Burgess Hill - Charity No: 305189

  1. The Charity’s property comprises only the eastern half of the park. The Charity was constituted by a Conveyance dated 24[th] April 1891 when the Park was gifted to the Council’s predecessors, the Burgess Hill Local Board, upon charitable trust.

  2. The object of the Charity is the provision of a Public Park and Pleasure Ground for the benefit of the inhabitants and visitors to St John’s Common.The Park is included in the Council’s Parks Improvement programme and will attract funding accordingly

  3. Income of £5k was generated in 2020/21 mainly from the cricket pitch, event and pavilion hire. This contributed towards the expenditure of £46k for grounds and general upkeep of the facilities. See Appendix 1.

  4. Internal works at the Burgess Hill Cricket Club pavilion has been completed to improve its utility, and some flood mitigation measures have been implemented to prevent the increasingly frequent flooding of the building and equipment. It was agreed with senior officers that the club would delay signing their new lease agreement, previously agreed by the Trustees, for their exclusive use of certain areas of the pavilion. As the works are now completed, the Council is currently in discussions with the Club to renew their lease.

  5. Burgess Hill Cricket Club have installed a new irrigation system for their cricket square which would also serve the cricket outfield area and further help improve the playing surface for the club’s use. This was approved by Charity Trustees previously .

  6. Burgess Hill Cricket Club approached the Council to ask it to consider allowing the club to take responsibility for the grass cutting programme for the cricket outfield and surrounding area. The Club have provided the Council with the necessary risk assessments and Public Liability Insurance and we are satisfied that they have the expertise and equipment to carry this out. We therefore granted temporary permission in April 2021 and propose to formalise this by way of an annual licence going forward. The Landscapes Team will continue to monitor the work to ensure it meets the Council’s standards.

  7. The site was put forward for a ‘Green Flag’ award for the first time in 2018. The park retained this status for a third consecutive year in 2020 and will be mystery shopped again over the summer of 2021 for this year’s awards.

  8. A new kiosk operator “Kiosk in the Park” has been operating from the pavilion since May 2021 and has approached the Council to take on a lease for this part of the pavilion to help their business develop further.

  9. As part of the Council’s Parks Investment Programme, St Johns Park has been the subject of an extensive public consultation and master-planning exercise over the past 18 months, culminating in a costed and prioritised plan for the development and improvement of the site over the coming two years. It is proposed that this will be the subject of a capital funding bid in 2022/23.

Fairfield Recreation Ground, Burgess Hill – Charity No: 305187

  1. The Charity’s property comprises the eastern end of the recreation ground.

  2. The object of the Charity is the provision of a place of exercise and recreation for the benefit of the inhabitants of the Parish of Clayton (now part of the Parish of Hassocks) and the neighbourhood.

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10

  1. There has been no change to the charity section of the site. The grounds have been regularly maintained.

  2. The property comprises a popular public recreation ground including a drained football pitch. Regular maintenance by the Council has provided a high-quality facility. This has not generated any income in 2020/21 due to credit notes being issued for cancelled pitch and pavilion hire. The expenditure was £7k for sports pitch maintenance and associated facility running costs. See Appendix 1.

Public Open Spaces, Lucastes Avenue Haywards Heath – Charity No: 233890

  1. The land was gifted to the Council's predecessor, the Urban District Council of Haywards Heath, for use as public open space in perpetuity by a Conveyance dated 9[th] January 1932.

  2. The object of the Charity is the provision of public open space for the enjoyment of the inhabitants of Haywards Heath.

  3. The land comprises mainly roadside grass verges and woodland belts at the eastern end of Lucastes Avenue, which are regularly maintained by the Council, at a cost of £363. It has no income generating potential. See Appendix 1.

Public Walk and Pleasure Ground, Lindfield (known as West Common) - Charity No: 305324

  1. The land was acquired by the Council's predecessor, the Urban District Council of Cuckfield pursuant to section 164 of the Public Health Act 1875 and constitutes public open space.

  2. The object of the Charity is the provision of a Public Walk and Pleasure Ground pursuant to section 164 of the Public Health Act 1875 for the benefit of the local inhabitants of Lindfield.

  3. This land forms a linear open space surrounded by busy public highways with little income generating potential. The site continues to be regularly maintained, at a cost of £849. See Appendix 1.

  4. The Blue Heart Campaign area has continued into 2019/20 with positive feedback from members of the public. The area was roped off and a Blue Heart installed to help identify the area to park users.We have also identified an area of Camomile Flowers growing on the Black Hill part of Lindfield Common. This area will also be roped off between September and October so local residents and visitors can enjoy.

Brooklands Park Eastern End (Unregistered charity)

  1. The Charity's property comprises only the eastern half of the park. The object of the Charity is the provision of a Public Park and Recreation Ground for the benefit of the inhabitants East Grinstead, the neighbourhood and the public generally.

  2. The grounds of this popular park for East Grinstead were regularly maintained, at a cost of £7k. See Appendix 1.

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John Pears Recreation Ground (Unregistered charity)

  1. John Pears Recreation Ground was gifted to the Council by the Pears family in 1974, upon the death of Mr John Pears, a long standing resident of Ashurst Wood.

  2. The object of the Charity is the provision of a Public Park and Recreation Ground for the benefit of the inhabitants East Grinstead, the neighbourhood and the public generally.

  3. The grounds were regularly maintained at a cost of £20k which included the installation of a new tennis court access gate. An income of £4k was generated in 2020/21. See Appendix 1. The playground at this recreation ground has been refurbished during 2020 as part of the Capital Programme at a cost of £79k.

  4. The Landscapes and Leisure Team have worked with the Lawn Tennis Association (LTA) to introduce a new online booking and digital access gate system. This allows greater flexibility in booking for club members and will increase public use of the courts. Initial feedback has shown it has been well received by all users.

CHARITIES’ ACCOUNTS

  1. The Charity Trustees are obliged to complete annual returns for each of the managed Charities under its control. The accounts are attached as Appendix 1 to this report. They set out the details of income and expenditure for each Trust Site for the financial year commencing on 1[st] April 2020 and ending on 31[st] March 2021.

  2. The returns to the Charity Commission will be completed on the basis of these figures. In line with recommended practice the Trust Fund Assets are no longer consolidated within the balance sheet in the Council's Statement of Accounts.

  3. Trustees should note that in the case of any charity where the charity’s expenditure ` exceeds its income, the shortfall is met from the Council’s own resources.

FINANCIAL IMPLICATIONS

  1. All income and expenditure shown in the 2020/21 Charity Accounts were accommodated within the 2020/21 Revenue Budget.

RISK ANALYSIS

  1. By compiling detailed annual operational and financial reports the Trustees are minimising their risks of not complying with current legislation and Charity Commission requirements. This report will form part of the Annual Returns for each Charity referred to in the report.

CONCLUSION

  1. The trust property has been held and maintained satisfactorily during the period 1[st] April 2020 to 31[st] March 2021. However, further consideration is required for income generation at all sites to help aid sustainability and raise quality.

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RECOMMENDATIONS

55. The Charity Trustees are recommended:

ENVIRONMENTAL IMPLICATIONS STATEMENT:

  1. This report raised no environmental implications.

LIAISON WITH LOCAL COUNCILS:

  1. No Town or Parish consultation has taken place for the purposes of this report; however consultation takes place for all major works and new initiatives.

COMPLIANCE WITH CODE OF PRACTICE ON COMMITMENTS:

  1. All costs and income relating to charitable land were accommodated within the 2020/21 Revenue Budget.

BACKGROUND PAPERS:

  1. Leisure and Sustainability, Property, legal and finance files.

APPENDIX 1 (attached)

Charity Accounts 2020/2021

Mid Sussex District Council as Charity Trustees of:

Beech Hurst Gardens Ashurst Wood Recreation Ground Richard Worsley Recreation Ground St John’s Park Fairfield Road Recreation Ground Lucastes Avenue Open Space West Common Public Walk and Pleasure Ground Brooklands Park John Pears Recreation Ground

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APPENDIX 1

Charity Accounts for the Year Ended 31st March 2021

Contents Contents Page
No.
1 Beech Hurst Gardens
• Statement of Financial Activities 2
• Balance Sheet 3
• Notes to the Accounts 4
2 Ashurst Wood Recreation Ground
• Statement of Financial Activities 6
• Balance Sheet 7
• Notes to the Accounts 8
3 Richard Worsley Recreation Ground
• Statement of Financial Activities 10
• Balance Sheet 11
• Notes to the Accounts 12
4 St John’s Park
• Statement of Financial Activities 14
• Balance Sheet 15
• Notes to the Accounts 16
5 Fairfield Road Recreation Ground
• Statement of Financial Activities 18
• Balance Sheet 19
• Notes to the Accounts 20
6 Lucastes Avenue Open Space
• Statement of Financial Activities 22
• Balance Sheet 23
• Notes to the Accounts 24
7 West Common Public Walk and Pleasure Grounds
• Statement of Financial Activities 26
• Balance Sheet 27
• Notes to the Accounts 28
8 Brooklands Park
• Statement of Financial Activities 30
• Balance Sheet 31
• Notes to the Accounts 32
9 John Pears Recreation Ground
• Statement of Financial Activities 34
• Balance Sheet 35
• Notes to the Accounts 36
10 Independent Examiner’s Report on the Accounts 38

1

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Beech Hurst Gardens - Registration Number 305202 Statement of Financial Activities for the year ended 31[st] March 2021

Incoming Resources
Incoming Resources from Donors (MSDC)
Income from Charitable Trading
Total incoming resources
Less cost of generating funds
Net incoming resources available
for charitable application
Expenditure
Charitable Expenditure:
Maintenance and Insurance
Utilities
Council Tax
Management and Administration:
Audit Fees
Depreciation charge for year
Provision for Bad Debt
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on
Tangible Fixed Assets:
Assets Revalued
Write Back of Depreciation on Revaluation
Additions
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£		 Restricted
Income
Funds
£		 Endowment
Funds
£		 2020/21
2019/20
£
£
0
0
(130,105)
(128,551)
0 0 0
(8,725) (121,380) 0
(8,725)
0		 (121,380)
0		 0
0		 (130,105)
(128,551)
0
0
(8,725)
99,506
6,672
524
550
28,814		 (121,380) 0
22,261		 (130,105)
(128,551)
99,506
54,157
6,672
4,619
524
942
550
550
22,261
22,922
28,814
(1,324)
136,066
(127,341)		 0
127,341		 22,261
0		 158,327
81,866
0
0
0 5,961 22,261
(665,988)		 28,222
(46,685)
(665,988)
0
0
0
0
0
0 5,961 (643,727) (637,766)
(46,685)
0 (224,908) (1,983,733) (2,208,641)
(2,161,956)
0 (218,947) (2,627,460) (2,846,407)
(2,208,641)

2

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Beech Hurst Gardens - Registration Number 305202 Balance Sheet as at 31[st] March 2021

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors Prepayment (receipts in advance)
5
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Restricted Income Funds
Unrestricted Income Funds
Total Funds		 2020/21
£		 2019/20
£
1,983,733
2,627,460
2,627,460
218,947
5,224		 1,983,733
224,908
2,809
224,171
(5,224)		 227,717
(2,809)
218,947 224,908
2,846,407 2,208,641
(2,627,460)
(218,947)
0		 (1,983,733)
(224,908)
0
(2,846,407) (2,208,641)

3

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Beech Hurst Gardens - Registration Number 305202 Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment and Restricted Funds

The land and buildings of the Charity represent the permanent endowment of the Charity. The deeds of the Charity state that the income from the rents of the properties are to be used for maintenance and insurance, therefore this has been treated as a restricted fund.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land &
Buildings and
Equipment
2020/21
£		 Freehold Land
& Buildings and
Equipment
2019/20
£
2,096,606
0
0
2,096,606
0
665,988
0
2,762,594
(112,873)
0
(22,261)		 2,096,606
(89,951)
0
(22,922)
(135,134) (112,873)
1,983,733
2,627,460		 2,006,655
1,983,733

4

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Beech Hurst Gardens - Registration Number 305202 Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2020/21
£		 Amounts
falling due
within one
year
2019/20
£
0
224,908
2,809
0
218,947
5,224
224,171 227,717

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Receipt in advance
Total		 Amounts
falling due
within one
year
2020/21
£		 Amounts
falling due
within one
year
2019/20
£
(2,809)
(5,224)
(5,224) (2,809)

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal.

5

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Ashurst Wood Recreation Ground - Registration Number 305162 Statement of Financial Activities for the year ended 31[st] March 2021

Incoming Resources
Incoming Resources from Donors (MSDC)
Income from Charitable Trading
Total incoming resources
Expenditure
Charitable Expenditure:
Maintenance and Insurance
Utilities
Management and Administration:
Audit Fees
Depreciation charge for year
Provision for Bad Debt
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Assets Revalued
Additions
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£
(9,680)
(1,550)		 Endowment
Funds
£		 2020/21
£
(9,680)
(1,550)
(11,230)
10,603
1,322
90
1,496
(785)		 2019/20
£
(5,813)
(2,121)
(11,230)
10,603
1,322
90
(785)		 0
1,496		 (7,934)
5,765
1,325
90
1,496
754
11,230
0		 1,496
0		 12,726 9,430
0
0
0
 1,496 1,496 1,496
0
0
0
0
0 1,496 1,496 1,496
0
0		 (142,569)
(141,073)		 (142,569)
(141,073)		 (144,065)
(142,569)

6

Charity Trustees - 29 September 2021

20

Ashurst Wood Recreation Ground - Registration Number 305162 Balance Sheet as at 31[st] March 2021

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors Prepayments (receipts in advance)
5
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2020/21
£		 2019/20
£
142,569
141,073
141,073 142,569
0
343
0
0
0 343
(343)
0
0 0
141,073 142,569
(142,569)
0
(141,073)
0
(141,073) (142,569)

7

Charity Trustees - 29 September 2021

21

Ashurst Wood Recreation Ground - Registration Number 305162 Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment Fund

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land
& Buildings
2020/21
£		 Freehold Land
& Buildings
2019/20
£
147,767
147,767
147,767 147,767
(3,702)
(1,496)
(5,198)
(1,496)
(6,694) (5,198)
142,569
141,073		 144,065
142,569

8

Charity Trustees - 29 September 2021

22

Ashurst Wood Recreation Ground - Registration Number 305162 Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2020/21
Amounts
falling due
within one
year
2019/20
£
£
0
0
0
343
0
343

5 . Creditors and Accruals

Creditors and Accruals
Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2020/21
£		 Amounts
falling due
within one
year
2019/20
£
(343)
0
0 (343)

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal.

9

Charity Trustees - 29 September 2021

23

Richard Worsley (Cuckfield) Recreation Ground - Registration Number 206789

Statement of Financial Activities for the year ended 31[st] March 2021

Incoming Resources
Incoming Resources from Donors (MSDC)
Income from Charitable Trading
Total incoming resources
Less cost of generating funds
Net incoming resources available
for charitable application
Expenditure
Charitable Expenditure:
Maintenance and Insurance
Utilities
Management and Administration:
Agency Management Fees
Audit Fees
Depreciation charge for year
Provision for Bad Debt
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Assets Revalued
Write Back of Depreciation on Revaluation
Addition
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£		 Endowment
Funds
£
0
0		 2020/21
£		 2019/20
£
(15,329)
(2,855)
(16,233) (16,233)
(2,615)
(2,615)
(18,848)
0		 0
0		 (18,848) (18,184)
0
0
(18,848)
16,223
2,996
275
(646)		 0
860		 (18,848) (18,184)
12,593
4,562
0
275
860
754
16,223
2,996
0
275
860
(646)
18,848
0		 860
0		 19,708 19,044
0
0
0
0
0
0		 860
0
0
0		 860 860
0
0
0
0
0
0
0 860 860 860
0
0		 (162,982)
(162,122)		 (162,982) (163,842)
(162,982)
(162,122)

10

Charity Trustees - 29 September 2021

24

Richard Worsley (Cuckfield) Recreation Ground - Registration Number 206789 Balance Sheet as at 31[st] March 2021

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors Prepayment (receipts in advance)
5
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2020/21
£		 2019/20
£
162,982
162,122
162,122 162,982
0
655
0
0
0
0		 655
(655)
0 0
162,122 162,982
(162,982)
(162,122)
(162,122) (162,982)

11

Charity Trustees - 29 September 2021

25

Richard Worsley (Cuckfield) Recreation Ground - Registration Number 206789 Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land &
Buildings and
Equipment
2020/21
Freehold Land &
Buildings and
Equipment
2019/20
£
£
206,778
206,778
0
0
0
0
0
0
206,778
206,778
(43,796)
(42,936)
0
0
0
0
(860)
(860)
(44,656)
(43,796)
162,982
163,842
162,122
162,982

12

Charity Trustees - 29 September 2021

26

Richard Worsley (Cuckfield) Recreation Ground - Registration Number 206789 Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2020/21
Amounts
falling due
within one
year
2019/20
£
£
0
655
0
655

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2020/21
Amounts
falling due
within one
year
2019/20
£
£
0
(655)
0
(655)

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal.

13

Charity Trustees - 29 September 2021

27

St John’s Park - Registration Number 305189 Statement of Financial Activities for the year ended 31[st] March 2021

Incoming Resources
Incoming Resources from Donors (MSDC)
Income from Charitable Trading
Total incoming resources
Cost of generating funds
Net incoming resources available
for charitable application
Expenditure
Charitable Expenditure:
Maintenance and Insurance
Utilities
Management and Administration Expenditure:
Audit Fees
Depreciation charge for year
Provision for Bad Debt
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Assets Revalued
Write back of depreciation on revaluation
Additions
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£		 Endowment
Funds
£
0
0		 2020/21
2019/20
£
£
(36,206)
(30,619)
(4,679)
(11,022)
(40,885)
(41,641)
0
0
(40,885)
(41,641)
33,658
35,469
6,908
5,805
0
0
275
275
4,701
1,118
44
92
45,586
42,759
0
0
4,701
1,118
0
157,476
0
0
(179,120)
0
(36,206)
(4,679)
(40,885)
0		 0
0
(40,885)
33,658
6,908
275
44		 0
4,701
40,885
0		 4,701
0
0

0
0
0		 4,701
0
(179,120)
0 (174,419) (174,419)
158,594
(211,784)
(370,378)
(386,203)
(211,784)
0
0		 (211,784)
(386,203)

14

Charity Trustees - 29 September 2021

28

St John’s Park - Registration Number 305189 Balance Sheet as at 31[st] March 2021

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors Prepayment (receipts in advance)
4
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2020/21
2019/20
£
£
386,203
211,784
386,203
211,784
0
0
610
1,592
610
1,592
(610)
(1,592)
0
0
386,203
211,784
(386,203)
(211,784)
(386,203)
(211,784)

15

Charity Trustees - 29 September 2021

29

St John’s Park - Registration Number 305189 Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment Funds

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land &
Buildings
2020/21
£		 Freehold Land &
Buildings
2019/20
£
411,919
0
(157,476)
0
254,443
179,120
0
433,563 254,443
(41,541)
0
0
(1,118)
(42,659)
0
0
(4,701)
(47,360) (42,659)
211,784
386,203		 370,378
211,784

16

Charity Trustees - 29 September 2021

30

St John’s Park - Registration Number 305189 Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (Receipts in Advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2020/21
£		 Amounts
falling due
within one
year
2020/21
£
0
1,592
0
610
610 1,592

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2020/21
Amounts
falling due
within one
year
2019/20
£
£
(610)
(1,592)
(610)
(1,592)

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal .

17

Charity Trustees - 29 September 2021

31

Fairfield Road Recreation Ground - Registration Number 305187 Statement of Financial Activities for the year ended 31[st] March 2021

Incoming Resources
Incoming Resources from Donors (MSDC)
Income from Charitable Trading
Total incoming resources
Expenditure
Charitable Expenditure:
Maintenance and Insurance
Utilities
Audit Fees
Depreciation charge for year
Provision for Bad Debt
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Additions
Disposals
Assets Revalued
Write back of depreciation on revaluation
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£		 Endowment
Funds
£
0
0		 2020/21
2019/20
£
£
(7,278)
(6,763)
(15)
(6,976)
(7,293)
(13,739)
9,607
9,003
324
1,399
275
275
1,727
1,727
(2,913)
3,062
9,020
15,466
0
0
1,727
1,727
0
0
0
0
0
(84,000)
0
0
1,727
(82,273)
(232,646)
(150,373)
(230,919)
(232,646)
(7,278)
(15)
(7,293)
9,607
324
275
(2,913)		 0
1,727
7,293
0		 1,727
0
0

0
0
0
0		 1,727
0 1,727
0 (232,646)
0 (230,919)

18

Charity Trustees - 29 September 2021

32

Fairfield Road Recreation Ground - Registration Number 305187 Balance Sheet as at 31[st] March 2021

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors Prepayment (receipts in advance)
4
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2020/21
£		 2019/20
£
232,646
230,919
230,919
0		 232,646
0
479
0 479
(479)
0 0
230,919 232,646
(232,646)
0
(230,919)
0
(230,919) (232,646)

19

Charity Trustees - 29 September 2021

33

Fairfield Road Recreation Ground - Registration Number 305187 Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment Funds

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land
& Buildings
2020/21
£		 Freehold Land
& Buildings
2019/20
£
152,100
84,000
236,100
236,100
(3,454)
(1,727)		 236,100
(1,727)
(1,727)
(5,181) (3,454)
232,646
230,919		 150,373
232,646

20

Charity Trustees - 29 September 2021

34

Fairfield Road Recreation Ground - Registration Number 305187 Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2020/21
Amounts
falling due
within one
year
2019/20
£
£
0
0
0
479
0
479

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2020/21
Amounts
falling due
within one
year
2019/20
£
£
0
(479)
0
(479)

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal.

21

Charity Trustees - 29 September 2021

35

Lucastes Avenue Open Space - Registration Number 233890 Statement of Financial Activities for the year ended 31[st] March 2021

Incoming Resources
Incoming Resources from Donors (MSDC)
Total incoming resources
Expenditure
Charitable Expenditure:
Maintenance
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Assets Revalued
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£
(363)		 Endowment
Funds
£
0		 2020/21
2019/20
£
£
(363)
(1,350)
(363)
(1,350)
363
1350
363
1,350
0
0
0
0
0
0
0
0
(2)
(2)
(2)
(2)
(363)
363		 0
0
363
0		 0
0
0

0		 0
0
0 0
0
0		 (2)
(2)

22

Charity Trustees - 29 September 2021

36

Lucastes Avenue Open Space - Registration Number 233890 Balance Sheet as at 31[st] March 2021

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors Prepayment (receipts in advance)
4
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2020/21
£		 2019/20
£
2
2
2
0
0		 2
0
0
0
0		 0
0
0 0
2 2
(2)
0
(2)
0
(2) (2)

23

Charity Trustees - 29 September 2021

37

Lucastes Avenue Open Space - Registration Number 233890 Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land
& Buildings
2020/21
Freehold Land &
Buildings
2019/20
£
£
2
2
0
0
0
0
0
0
2
2
0
0
0
0
0
0
0
0
0
0
2
2
2
2

24

Charity Trustees - 29 September 2021

38

Lucastes Avenue Open Space - Registration Number 233890 Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2020/21
Amounts
falling due
within one
year
2019/20
£
£
0
0
0
30
0
30

MSDC fund any deficits or future liabilities (see creditors accruals below) This is treated as a receipt in advance in the balance sheet.

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2020/21
Amounts
falling due
within one
year
2019/20
£
£
0
(30)
0
(30)

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal.

25

Charity Trustees - 29 September 2021

39

West Common Public Walk and Pleasure Ground - Registration Number 305324

Statement of Financial Activities for the year ended 31[st] March 2021

Incoming Resources
Incoming Resources from Donors:
Total incoming resources
Expenditure
Direct Charitable Expenditure:
Maintenance
Audit Fee
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Assets Revalued
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£
(849)		 Endowment
Funds
£
0		 2020/21
2019/20
£
£
(849)
(914)
(849)
(914)
849
914
0
0
849
914
0
0
(849)
849
0		 0
0
0
849 0
0

0		 0
0		 0
0
0
0
0
0
(1)
(1)
(1)
(1)
0 0
0
0		 (1)
(1)

26

Charity Trustees - 29 September 2021

40

West Common Public Walk and Pleasure Ground - Registration Number 305324 Balance Sheet as at 31[st] March 2021

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors prepayment (receipts in advance)
4
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2020/21
2019/20
£
£
1
1
1
1
0
0
0
70
0
70
0
(70)
0
0
1
1
(1)
(1)
0
0
(1)
(1)

27

Charity Trustees - 29 September 2021

41

West Common Public Walk and Pleasure Ground - Registration Number 305324 Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment Funds

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land &
Buildings
2020/21
£		 Freehold Land
& Buildings
2019/20
£
1
0
0
0
1
0
0
0
1 1
0
0
0
0
0
0
0
0
0 0
1
1		 1
1

28

Charity Trustees - 29 September 2021

42

West Common Public Walk and Pleasure Ground - Registration Number 305324 Notes to the Accounts

4. Debtors and Prepayment

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2020/21
Amounts
falling due
within one
year
2019/20
£
£
0
0
0
70
0
70

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2020/21
Amounts
falling due
within one
year
2019/20
£
£
0
(70)
0
(70)

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal

29

Charity Trustees - 29 September 2021

43

Brooklands Park - Registration Number – not yet registered Statement of Financial Activities for the year ended 31[st] March 2021

Incoming Resources
Incoming Resources from Donors:
Total incoming resources
Expenditure
Direct Charitable Expenditure:
Maintenance
Audit Fee
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Additions
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£
(6,779)		 Endowment
Funds
£
0		 2020/21
2019/20
£
£
(6,779)
(7,642)
(6,779)
(7,642)
6,779
7,642
0
0
6,779
7,642
0
0
(6,779)
6,779
0		 0
0
0
6,779 0
0

0		 0
0		 0
0
0
0
0
0
(1)
(1)
(1)
(1)
0 0
0
0		 (1)
(1)

30

Charity Trustees - 29 September 2021

44

Brooklands Park - Registration Number – not yet registered Balance Sheet as at 31[st] March 2021

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors prepayment (receipts in advance)
4
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2020/21
£		 2019/20
£
1
1
1 1
481
0
0
0
0
0		 481
(481)
0 0
1 1
(1)
0
(1)
0
(1) (1)

31

Charity Trustees - 29 September 2021

45

Brooklands Park - Registration Number- not yet registered Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment Funds

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land &
Buildings
2020/21
£		 Freehold Land
& Buildings
2019/20
£
1
0
0
0
1
0
0
0
1 1
0
0
0
0
0
0
0
0
0 0
1
1		 1
1

32

Charity Trustees - 29 September 2021

46

Brooklands Park - Registration Number – not yet registered Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2020/21
Amounts
falling due
within one
year
2019/20
£
£
0
0
0
481
0
481

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2020/21
Amounts
falling due
within one
year
2019/20
£
£
0
(481)
0
(481)

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal

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Charity Trustees - 29 September 2021

47

John Pears Recreation Ground - Registration Number not yet registered Statement of Financial Activities for the year ended 31[st] March 2021

Incoming Resources
Incoming Resources from Donors (MSDC)
Income from Charitable Trading
Total incoming resources
Less cost of generating funds
Net incoming resources available
for charitable application
Expenditure
Charitable Expenditure:
Maintenance
Utilities
Management and Administration:
Agency Management Fees
Audit Fees
Depreciation charge for year
Provision for Bad Debt
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Assets Revalued
Write Back of Depreciation on Revaluation
Addition
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£		 Endowment
Funds
£
0
0		 2020/21
£		 2019/20
£
(24,732)
(2,560)
(3,621) (3,621)
(3,982)
(3,982)
(7,603)
0		 0
0		 (7,603) (27,292)
0
0
(7,603)
13,507
(6,986)
992
90		 0
11,977		 (7,603) (27,292)
7,194
18,696
1,312
90
583
0
13,507
(6,986)
992
90
11,977
0
7,603
0		 11,977
0		 19,580 27,875
0
0
0
0
0
0		 11,977
(432,513)
(78,874)		 11,977 583
0
0
0
(432,513)
0
(78,874)
0 (499,410) (499,410) 583
0
0		 (162,986)
(662,396)		 (162,986) (163,569)
(162,986)
(662,396)

34

Charity Trustees - 29 September 2021

48

John Pears Recreation Ground - Registration Number not yet registered Balance Sheet as at 31[st] March 2021

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors Prepayment (receipts in advance)
5
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2020/21
£		 2019/20
£
162,986
662,396
662,396 162,986
0
11,450
0
0
0
0		 11,450
(11,450)
0 0
662,396 162,986
(162,986)
0
(662,396)
0
(662,396) (162,986)

35

Charity Trustees - 29 September 2021

49

John Pears Recreation Ground - Registration Number not yet registered Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land &
Buildings 2020/21
Freehold Land &
Buildings
2019/20
£
£
165,900
165,900
78,874
432,513
0
0
677,287
165,900
(2,914)
(2,331)
0
0
0
0
(11,977)
(583)
(14,891)
(2,914)
162,986
163,569
662,396
162,986

36

Charity Trustees - 29 September 2021

50

John Pears Recreation Ground - Registration Number not yet registered Notes to the Accounts

4. Debtors and Prepayments

Debtors and Prepayments
Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2020/21
£		 Amounts
falling due
within one
year
2019/20
£
0
11,450
0
0
0 11,450

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2020/21
Amounts
falling due
within one
year
2019/20
£
£
0
(11,450)
0
(11,450)

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal.

37

Charity Trustees - 29 September 2021

51

Independent Examiner’s Report on the Accounts

Report to:

The trustees/members of Beech Hurst Gardens, Ashurst Wood Recreation Ground, Richard Worsley (Cuckfield) Recreation Ground, St John’s Park, Fairfield Recreation Ground, Lucastes Avenue Open Space, West Common Public Walk and Pleasure Ground, Brooklands Park and John Pears Recreation Ground.

On accounts for the year ended 31[st] March 2021

Set out on pages 2 – 37.

Respective Responsibilities of Trustees and Examiner

The charities’ trustees are responsible for the preparation of the accounts. The charities’ trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention.

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Alan Peach CPFA Larkspur Berry Lane Littlehampton BN17 5HD

August 2021

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Charity Trustees - 29 September 2021

52