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2025-03-31-accounts

Trustees' Annual Report for the period

Period start date Period end date Day Month Year Day Month Year From 01 04 2024 To 31 03 2025

Section A Reference and administration details

Charity name Fletching Recreation Ground Charity

Other names charity is known by

Registered charity number (if any) 305221 Charity's principal address c/o Mrs Gabriella Paterson-Griggs 2 Woodlands Close Uckfield, East Sussex Postcode TN22 1TS ~~ee~~ Names of the charity trustees who manage the charity (The Committee of Management) Name of person (or body) Dates acted if not for Trustee name Office (if any) entitled to appoint trustee (if whole year any) 1[FLETCHING ] PARISH COUNCIL 2 3 4 5 6 7 8 9 10

Names and addresses of advisers (Optional information)

Type of adviser Name Address Bank National Westminster 1 Muster Green, Haywards Heath, West Sussex RH16 4AP Bank Plc

Section B Structure, governance and management

Description of the charity’s trusts

Governing Document dated 30[th] June 2020 comprising Charity Commission Type of governing document Scheme dated 29 July 1986, a Deed of Gift dated 22[nd] June 1897, a (eg. trust deed, constitution) Confirmatory Conveyance dated 16[th] February 1899 and a Conveyance dated 22[nd] March 1948 Fletching Parish Council is the sole charity trustee. The day-to-day running How the charity is constituted of the trust is carried out by a Management Committee reporting to the (eg. trust, association, company) FPC. ~~oo~~ TAR 1

Trustee selection methods (eg. appointed by, elected by)

The Management Committee is elected each year.

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

The Management Committee is made up of members of Fletching Parish Council and the village sports clubs. Other people may be co-opted to be members from time to time.

Section C Objectives and activities

The provision and maintenance of a recreation ground for the benefit of Summary of the objects of the the inhabitants of the Parish of Fletching without distinction of political, charity set out in its religious, or other opinions, or gender with the object of improving the governing document conditions of life for the said inhabitants. Summary of the main activities undertaken for the The provision and maintenance of an open area for all to use, with public benefit in relation to cricket, football and stoolball pitches and facilities for other sporting these objects (include within events, a pavilion/clubhouse and enclosed equipped children’s this section the statutory playground. declaration that trustees have had regard to the guidance In planning activities for the year the Charity Commission guidance on issued by the Charity public benefit was kept in mind by the Management Committee. Commission on public benefit)

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

• policy on grant making; The Charity is indebted to all volunteers whether it be by providing assistance with maintenance of the recreation ground, staging fund • policy programme related raising events or providing their time and advice generally. investment;

TAR

2

Section D Achievements and performance

Summary of the main The Management Committee is supported by representatives from a achievements of the charity number of different clubs and organisations including Fletching Cricket during the year Club and Fletching Stoolball Club. The refurbishment works, following the water leak in December 2022, were completed in June 2024. The Pavilion was hired out to non-sports club users for children’s birthday parties and a summer fete was held by the Fletching Bonfire Society. The football club has now disbanded due to the lack of players.

Section E Financial review

Brief statement of the
charity’s policy on reserves		 £5242is held in the Unrestricted Reserve and retained as a reserve
against future general expenditure.
£2497is held in Restricted Funds being retained for maintenance of the
children’s playground.
Details of any funds materially
in deficit		 Not applicable

Further financial review details (Optional information)

Youmay chooseto include
additional information, where
relevant about:
•
the charity’s principal
sources of funds (including
any fundraising);
•
how expenditure has
supported the key objectives
of the charity;
•
investment policy and
objectives including any
ethical investment policy
adopted.		 The Charity’s principal source of funding isfrom hire fees from the sports
clubs that use the pavilion and pitches and from private users of the
facilities.
During the year cash funds were held in interest bearing accounts with
National Westminster Bank Plc.

Section F Other optional information

The land (and buildings thereon) comprising Fletching Recreation Ground is vested in Fletching Parish Council as Sole Trustee for all the estate therein belonging to or held in trust for the Charity. The land is registered with Land Registry.

A management committee has been set up to manage the FRGC on a day-to-day basis and reporting into the PC . The reason for this is twofold. Firstly, to guarantee the future finance of the FRGC, and secondly, to facilitate the development of the recreation ground and pavilion.

TAR

3

Section G Declaration The trustees declare that they have approved the trustees. report above. Slgned on behalf of the charlty's trustees Signature(s) Full name(s) Positlon (eg Secretsry, Chair. etc) Richard Hannay Chainnan, FRGC Date TAR

305221
Fletching Recreation Ground Charity
Receipts andpayments accounts
01/04/2024
31/03/2025
To
For the period
from
~~ee~~		 305221
Fletching Recreation Ground Charity
Receipts andpayments accounts
01/04/2024
31/03/2025
To
For the period
from
~~ee~~		 305221
Fletching Recreation Ground Charity
Receipts andpayments accounts
01/04/2024
31/03/2025
To
For the period
from
~~ee~~		 305221
Fletching Recreation Ground Charity
Receipts andpayments accounts
01/04/2024
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To
For the period
from
~~ee~~		 305221
Fletching Recreation Ground Charity
Receipts andpayments accounts
01/04/2024
31/03/2025
To
For the period
from
~~ee~~		 305221
Fletching Recreation Ground Charity
Receipts andpayments accounts
01/04/2024
31/03/2025
To
For the period
from
~~ee~~		 305221
Fletching Recreation Ground Charity
Receipts andpayments accounts
01/04/2024
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To
For the period
from
~~ee~~		 305221
Fletching Recreation Ground Charity
Receipts andpayments accounts
01/04/2024
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To
For the period
from
~~ee~~		 305221
Fletching Recreation Ground Charity
Receipts andpayments accounts
01/04/2024
31/03/2025
To
For the period
from
~~ee~~		 305221
Fletching Recreation Ground Charity
Receipts andpayments accounts
01/04/2024
31/03/2025
To
For the period
from
~~ee~~		 305221
Fletching Recreation Ground Charity
Receipts andpayments accounts
01/04/2024
31/03/2025
To
For the period
from
~~ee~~		 CC16a
~~-~~
Section A Receipts and payments
Unrestricted
funds		 Restricted
funds		 Endowment
funds		 Total funds Last year
to the nearest
£		 to the nearest to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
Cricket Club Fees 3 822 3 822 - - - 3 822 3 564
Stoolball Club Fees 314 314 - - - 314 -
Cricket Fees(non FCC) 720 720 - - - 720 -
Pavilion/Pitch Hire Fees 285 285 - - - 285 524
Bank Interest 104 104 - - - 104 306
Donations 31 122 31 122 - - - 31 122 16 449
Water Bill Refund 515 515 - - - 515 -
Other Receipts - Grants and Claims 934 934 - - - 934 30 011
Sub total(Gross income for
AR)		 (Gross income for
AR)		 37 816 37 816 - - - 37 816 50 854
A2 Asset and investment sales,
(see table).
-
-
-
-
-
-
-
-
-
Sub total -
-
-
-
-
Total receipts 37 816
-
-
37 816
50 854
~~———_———~~
A3 Payments
Insurance 1 386 1 386 - - - 1 386 940
Water 602 602 - - - 602 918
Electricity 1 765 1 765 - - - 1 765 1 258
Waste Collection 203 203 - - - 203 -
Repairs and Maintenance 427 427 300 300 - 727 3 220
SafetyInspections 312 312 106 106 - 418 88
Pavilion Refurbishment 31 778 31 778 - - - 31 778 38 884
Professional Services Fees 300 300 - - - 300 -
Licence Fees 74 74 - - - 74 -
Mobile Data 171 171 - - - 171 -
Equipment - - - - - - 5 997
**Sub total ** 37 018 37 018 406 406 - 37 424 51 305
A4 Asset and investment
purchases, (see table)
-
-
-
-
-
-
-
-
Sub total -
-
-
-
-
Total payments
37 018
406
-
37 424
51 305
~~——————~~
Net of receipts/(payments) 798 798 798 - 406 - 406 - 406 - - 392 392
- 451
A5 Transfers between funds - - - - - - - - - - - - -
A6 Cash funds last year end 4 444 4 444 2 903 2 903 - 7 347 -
Cash funds this year end 5 242 5 242 2 497 2 497 - 7 739 - 7 739 - 7 739 - 451

CCXX R1 accounts (SS)

1

Section B Statement of assets and liabilities at the end of the period Unrestricted funds to nearest £ Restrictad funds to nar•8t£ Endowment funds to ne•rn8t £ Categorles Details 81 Cash funds Bank ACt￿n[S 2497 Total cash funds 5 242 2497 Endowment funds to n•are8t £ funds fund8 to noarest £ Details Fund to which •wt balon Current valug onal Detsils Co loptlonall Fund to which Detsils Co•t lopVoMII Current value onal 84 Assets retslnad for tho charlty's own uso Equiwt PaWliC￿ cOnt￿ts FurKI to whle Amourt du• onal Véknen du• lonal Details B5 Llabilltles s￿rted by one or Iwo trusteeg on behalf ol all the trustees Datè of roval Signature Print Name Richa￿ Hanna CCXX R2 aeeounls ISS}

Independent Examination Notes Fletching Recreation Ground Charity Year Ending 31st March 2025

Direction 1: Check whether the charity is eligible to have an independent examination The examiner must check to see if the charity is permitted to have an independent examination or whether it is required to have an audit by charity or company law or for any other reason. If the trustees have chosen to prepare the accounts on a receipts and payments basis, the examiner must check that the charity is eligible for receipts and payments accounts.

The charity is registered at the charities commission under the number 305221. Its objectives are to provide a recreation ground for local residents.

Its governing document is a scheme dated 29 July 1986 as amended by scheme dated 28 May 2020

It is now managed by 1 trustee, Fletching Parish Council, appointed on 28 May 2020.

Key Stats
2025 2024 2023 2022 2021 2020
Gross assets £7,739 £64,501 £65,154 £66,257
Net Assets £7,739 £64,501 £64,954 £66,057
Income £37,816 £50,854 £5,323 £3,430 £5,900 £7,510
Expenditure £37,424 £51,306 £6,427 £3,550 £7,690 £7,820

A charity is required to have an audit for financial years ending on or after 31 March 2015 if either its gross income exceeds £1m, or its gross income exceeds £250,000 and the gross assets (not net assets) exceeds £3.26m.

If the gross income for the year is £25,000 or less, an independent examination is not required, but the trustees may decide to have one if they wish.

If the gross income of the charity exceeds £250,000, then only persons who are members of one of the listed bodies can undertake the examination

If the charity is not a charitable company (a charitable company incorporated under company law) then receipts and payments accounts may be prepared provided that the gross income is £250,000 or less and accruals accounts are not required by the charity’s governing document, a condition of funding, or for any other reason. If the receipts and payments option is not available or has not been taken then accruals accounts must be prepared following the applicable SORP.

Independent examination eligible by member of a professional body – Receipts & Payments basis because income is less than £250k and not a charitable company . Trustees have not requested an audit. Mulberry & Co are registered statutory auditors and members of the ACCA.

Conclusion:

Independent examination eligible – as income below £1m and assets below £3.26m. Receipts and Payments may be used with independent examination

__________________

Direction 2: Check for any conflict of interest that prevents the examiner from carrying out their independent examination.

The examiner must not be influenced, or perceived to be influenced, by either close personal relationship with the trustees of the charity, being a major donor or having control or significant influence over a major funder to the charity, or through day to day involvement in the administration of the charity being examined. The examiner must ensure that there are no matters and no potential matters that would reasonably give rise to a perception of their independence that would affect their ability to carry out the examination in a wholly objective manner.

There are no known conflicts or related party transactions. We have no professional or personal relationships with the trustees. We do not carry out any other professional assignments for this client.

Conclusion:

There are no conflicts of interest and no associations that prevent us from undertaking this assignment.

Direction 3: Record your independent examination. The examiner must keep a record of their examination and the conclusions reached which is sufficient to allow a third party unconnected with their work to conclude that they have followed the Directions (including Directions 1 and 2)

Work undertaken:

Working papers are kept in the client folder electronically and backed up to our main cloud server. All access is via password.

There were no errors that required adjustment within the accounts.

The accounts did not contain large numbers of adjusting entries

Conclusion:

Our workings and conclusion contained in this report are supported by working papers held on file.

__________________

Direction 4: Plan the independent examination.

In order to plan the specific examination procedures, appropriate to the circumstances of the charity, the examiner must review:

Research carried out to understand the objectives of the charity, reviewed Trustees’ Annual Return and information contained on the Charities Commission website. There has been no change in the nature and scope of the charity’s activities in the year under review.

The charity exists to maintain a public recreation ground for the use of local residents which includes a cricket pitch and playground. The combined book value of the fixed assets was £55k last year and unchanged from prior years. It

earned £5,141 (2024: £4,088) from the use of the recreation areas and received £31,122 (2024: £16,449) in grants and donations. The 2024 accounts include a significant receipt of an insurance claim (£27,861) which is out of the ordinary.

The charity is financially controlled by Fletching Parish Council.

There have been no incidences in the past of error or misstatement. There are no staff.

There are usually circa 100 transactions in total covering both income and expenditure – all transactions are recorded on Scibe package.

The records are neat and tidy and easy to follow. Sample testing of randomly selected items will be undertaken.

Conclusion:

My opinion is that inherent risk of error or misstatement is low.

__________________

Direction 5: Check that accounting records are kept to the required standard.

The examiner must ensure that accounting records have been kept in compliance with the relevant legislative requirements.

Accounting records are kept on computerised Scribe system. No change year on year.

The accounting records are easy to follow and are up to date; there is evidence of bank reconciliations being carried out correctly, performed at least annually.

The charity has circa 100 transactions per annum. There are no staff or overheads. The majority of income is donations £31k (2024: £16k).

There is no evidence to suggest the excel files are not in compliance with any legislative requirements. Indeed, the small number of physical transactions lend itself to a simple transparent style of reporting. We would not recommend any change.

Conclusion:

My opinion is that the charity is keeping the correct records for a charity of this size.

Direction 6: Check that the accounts are consistent with the accounting records.

The examiner must compare the accounts of the charity with the charity’s accounting records in sufficient detail to reasonably conclude that the accounts are not materially inconsistent with the accounting records.

Conclusion: Balances on the accounts are reconcilable to the underlying records

Direction 7: If the accounts are prepared on an accruals basis and one or more related party transactions took place the examiner must check if these were properly disclosed in the notes to the accounts.

The examiner must check that the trustees have considered if there were any related party transactions in the reporting period and check whether the trustees have made the disclosures required by the applicable Statement of Recommended Practice (SORP) in the notes to the accounts.

Related party transactions have been correctly disclosed in the accounts.

__________________

Direction 8

Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts.

The examiner must:

The separate funds have been correctly disclosed between restricted and unrestricted and agree to underlying workings. The accounts are prepared on the going concern basis.

Other items tested above in direction 6

Conclusion: Accrual Accounts agree and are correctly stated.

__________________

Direction: 9 Direction 9

The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and, if the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity’s position as a going concern when approving the accounts.

Where accruals accounts are prepared, the examiner must ensure that the disclosures about going concern required by the applicable Statement of Recommended Practice (SORP) are made and that the trustees’ assessment of going concern is reasonable given the available information. In particular the examiner must check if any material uncertainties related to events or conditions that cast significant doubt on the charity’s ability to continue as a going concern are disclosed in the notes to the accounts.

Where either receipts and payments or accruals accounts are prepared, the examiner must consider whether the trustees have assessed what invoices, bills and commitments remain outstanding at the end of the reporting period

and whether the trustees have identified if they can settle these as and when they fall due.

The trustees consider the charity as a going concern.

There are no material uncertainties that cast doubt on the continued functioning of the charity.

Direction 10 Check the form and content of the accounts.

The examiner must carry out such procedures as the examiner considers necessary to provide a reasonable basis on which to conclude whether or not the accounts have been properly prepared. The examiner must:

Accounts report content and form checked example reports on the charity commission website. No reason to believe the accounts have not been prepared in accordance the required guidelines.

__________________

Direction 11 Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence.

The examiner must carefully consider if, during the course of their examination, items were found that were material to the accounts which need further explanation or supporting evidence. If the examiner is concerned that the charity’s accounts could be materially misstated, then the examiner must undertake sufficient additional work to be satisfied that any such item has been explained and correctly included in the accounts. The examiner must be alert to any related party transactions that require separate disclosure in the accounts. Where the examiner is not satisfied on any item then the examiner must refer to it in their independent examiner’s report.

As shown under direction 6 there has been no change in the nature or scope of the charities activities.

No items were identified as needing additional documentary support.

There is no evidence from our review that the financial elements of the accounts are not consistent year on year.

Direction 12 Compare the trustees’ annual report with the accounts.

The examiner must compare any narrative information or figures in the trustees’ annual report with the accounts in order to identify any material inconsistency between the trustees’ annual report and the accounts

If your charity’s income is under £1,000,000 (and providing it doesn’t have assets worth more than £3.26million), prepare a simple report including:

The trustees report is in agreement with the accounts and contains the relevant information

__________________

Direction 13 Write and sign the independent examination report.

The examiner must review the conclusions from their independent examination and then prepare and sign their independent examiner’s report. The content of their report must cover all the matters required by the 2008 Regulations. If the examiner has identified a matter of concern because one or more of the specific matters listed in the 2008 Regulations or in this Direction are present or remain unresolved then the examiner must bring it to the attention of trustees in their independent examiner’s report.

No cause for concern during the examination, nothing has come to my attention. No inconsistencies arose between accounts and the records.

Independent Examiner’s Report to the trustees of Fletching Recreation Ground Charity

I report to the trustees on my examination of the accounts of the Fletching Recreation Ground Charity (the Trust) for the year ended 31[st] March 2025.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s 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 next statement.

Independent examiner’s statement

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

Mark Mulberry BA (Hons) FCCA CTA

Mulberry & Co Chartered Certified Accountants Eastgate House Dogflud Way Farnham GU9 7UD