Mountfield Pleasure Ground Trust
Trustee’s Annual Report for the period 1 April 2020 to 31 March 2021
Reference and Administration Details
Registered Charity Number 305274 Charity's principal address Southover House Southover Road Lewes East Sussex BN7 1AB Principal Contact Head of Legal Services and Monitoring Officer
Names of the Charity Trustees who manage the Charity Lewes District Council is sole Trustee of the Charity.
Structure, governance and management
Description of the Charity's trusts (a) Type of governing document Deed dated 31 March 1896. (b) How the Charity is constituted Trust (c) Trustee selection methods All elected Councillors of Lewes District Council acting collectively as the Council.
Additional governance issues
The election of Councillors to the District Council takes place every four years, when residents who are on the Register of Electors are entitled to vote within their ward. The last elections in Lewes District were held in May 2019. Candidates for election must satisfy the following criteria on the day they are nominated and on polling day they:
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must be at least 18 years old
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be a British citizen, an eligible Commonwealth citizen, or a citizen of any member state of the European Union
They must also meet at least one of the four following qualifications:
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they are registered as a local government elector for the local authority area in which they wish to stand from the day of nomination; or
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they have occupied as an owner or tenant any land or other premises in the local authority area during the whole of the 12 months before the day of nomination; or
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their main or only place of work during the 12 months prior to the day of nomination has been in the local authority area; or
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they have lived in the local authority area during the whole of the 12 months before the day of nomination.
A person may not be eligible to stand as a councillor if he/she:
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is the subject of a bankruptcy restrictions order or interim order; or
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has been sentenced to a term of imprisonment of three months or more (including a suspended sentence) without the option of a fine, during the five years before election day; or
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has been convicted of a corrupt or illegal practice by an election court; or
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works for the Council or holds a politically restricted post with another council
The operational management and operation of the area of land which constitutes the 'Mountfield Pleasure Ground' is carried out in accordance with Lewes District Council's corporate governance arrangements. The Council has several systems and documents in place to ensure that it has effective corporate governance. These include the Council's Constitution, Council Plan, Medium Term Financial Strategy and Whistleblowing Policy.
The Council reviews its corporate governance arrangements against national best practice. The Audit and Standards Committee periodically reviews the Lewes District Council Local Code of Corporate Governance, most recently in September 2017. The Local Code brings together all the Council's corporate governance arrangements in one place and identifies several issues to be addressed that will improve the Council's approach. It has seven core principles, listed below. Of these, Principle D, is the one with the least correlation with the framework which was in place for the period covered by this Annual Report. While the wording of the principles has been revised, there is a good deal of commonality between the sub principles.
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A. Behaving with integrity, demonstrating strong commitment to ethical values, and respecting the rule of law
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B. Ensuring openness and comprehensive stakeholder engagement
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C. Defining outcomes in terms of sustainable economic, social, and environmental benefits
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D. Determining the interventions necessary to optimise the achievement of the intended outcomes
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E. Developing the Council’s capacity, including the capability of its leadership and the individuals within it
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F. Managing risks and performance through robust internal control and strong public financial management
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G. Implementing good practices in transparency, reporting, and audit to deliver effective accountability
The Local Code shows under each core principle
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A number of supporting principles
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The methods used to achieve the core principle
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The evidence which will be available to demonstrate achievement of the core principle
The Local Code is published on the Council’s website at https://lewes.cmis.uk.com/cmis5/Meetings/tabid/70/ctl/ViewMeetingPublic/mid/505/Meet ing/643/Committee/192/Default.aspx
There is a clear distinction between the Council's own decision-making process (for example in respect of assessing and providing financial contributions to the Trust and managing the Council's corporate assets) and the Council's role as Sole Trustee. This is achieved by having a formal break at the end of Council meetings before moving on to consider business as Sole Trustee. Such business includes the annual approval of the Trustee’s Annual Report and accounts.
| Objectives and activities | Objectives and activities |
|---|---|
| Summary of objects | The object of the Charity shall be the provision and |
| maintenance of land at Mountfield, Dripping Pan and Convent | |
| Field, for the benefit of the public generally and especially the | |
| inhabitants of the District of Lewes in the County of East | |
| Sussex. | |
| Summary of the main | The Trustee has complied with its duty to have due regard to |
| activities undertaken for | the guidance on public benefit published by the Charity |
| the public benefit in | Commission in exercising its powers or duties. This area of land |
| relation to these objects | was made accessible and available to the public through the |
| Council's 'Parks and Open Spaces' service. The home ground | |
| of Lewes Football Club is at the Dripping Pan. | |
| Achievements and performance | |
| The land was available for | use during 2020/2021 and was maintained by Lewes District |
| Council's Grounds Maintenance Contractor. |
| Financial Review | Financial Review | |
|---|---|---|
| Brief statement | Lewes District Council provides an annual grant to the value of the | |
| on the Charity's | shortfall between receipts in the year and payments made. As a result, | |
| policy on | adverse fluctuations in spending needs or income do not have an | |
| reserves | impact on the overall financial position of the Trust. For this reason, | |
| reserves or balances are not retained. | ||
| Financial review | Excluding the grant received from Lewes District Council, payments in | |
| the year, £120,327, exceeded receipts by £79,134. In terms of regular | ||
| items, the largest areas of spending and income were ground | ||
| maintenance £81,373 and car parking fees (£22,388) respectively. | ||
| The Receipts and Payment Account for 2020/2021 is appended. It | ||
| includes notes of key variations in cost and income between years. | ||
| Declaration | ||
| The Council as trustee declares that it has approved the Trustee’s report above. | ||
| Signed on behalf of the Charity's Trustee | ||
| Signature | ||
| Full name | Councillor Christine Brett | |
| Date | 9 March 2022 |
Mountfield Pleasure Ground Trust
Receipts and Payment Account for the period 1 April 2020 to 31 March 2021
Introduction
This Receipts and Payment Account has been drawn up in accordance with guidance on the accounting and reporting framework applying to Charities in England and Wales for accounting periods ending after 31 March 2015, as set out in the Charity Commission document ‘Charity Reporting and Accounting CC15c’.
There are three major influences on charity accounting and financial reporting:
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the minimum requirements for keeping accounting records applying to all charities (other than charitable companies) are set out in the Charities Act 2011
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the legal requirements for the preparation of accounts and reports, set out in Part 8 of the Charities Act 2011 and, where appropriate, the related Charities (Accounts and Reports) Regulations 2008
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Accounting and Reporting by Charities: Statements of Recommended Practice
In line with the requirements, the annual financial statement has been prepared on a 'receipts and payments' basis. Receipts and payments accounts are statements that summarise the movement of cash into and out of the charity during the financial year. In this context "cash" includes cash equivalents, for example, bank balances where cash can be readily withdrawn to pay for debts as they become due. Receipts and payments accounts do not include the value of financial transactions for which there is a contractual commitment which has not yet been fulfilled by the transfer of cash i.e. payments owing at the end of the year are not included within the accounts.
Receipts and Payments
| Receipts and Payments | ||
|---|---|---|
| Unrestricted | Unrestricted | |
| Funds | Funds | |
| 2020/2021 | 2019/2020 | |
| £ | £ | |
| Receipts | ||
| Voluntary Sources | ||
| Grants (note 1) | 79,134 | 71,587 |
| Trading Activities | ||
| Rents | 12,056 | 7,761 |
| Parking Income | 22,388 | 58,574 |
| Other Income (including Pitch Hire) (note 2) | 2,236 | 5,979 |
| Insurance Recharges | 4,513 | 184 |
| TOTAL RECEIPTS | 120,327 | 144,085 |
| Payments | ||
| Direct Charitable Expenditure | ||
| Ground Maintenance (note 3) | 81,373 | 109,691 |
| Parking Enforcement (note 4) | 15,396 | 11,047 |
| Business Rates and Utilities | 11,834 | 11,482 |
| Other Expenditure | ||
| Insurances | 1,355 | 2,320 |
| Independent Examiner’s Fee | - | 1,400 |
| LDC Management and Support Costs (note 5) | 9,532 | 7,782 |
| Other Miscellaneous Costs | 837 | 363 |
| Sub-total Operating costs | 120,327 | 144,085 |
| Capital investment in facilities | 0 | 0 |
| TOTAL PAYMENTS | 120,327 | 144,085 |
| NET RECEIPTS FOR THE YEAR | 0 | 0 |
| Cash and bank balances at 31 March 2020 | 0 | 0 |
| Cash and bank balances at 31 March 2021 (note 6) | 0 | 0 |
Notes:
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The Mountfield Pleasure Ground Trust is maintained within the accounts of Lewes District Council. The deficit on operations on the year is funded by the Council by means of a grant.
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Charges for pitch hire paid by customers are received by Lewes District Council.
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Lewes District Council’s current contract for Ground Maintenance contract has been in place since 1 April 2015. Cash flow timing of contract payments accounts for the year on year increase
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Parking enforcement is carried out under the terms of an agreement between Lewes District Council and East Sussex County Council. Cash flow timing of contract payments accounts for the year on year increase
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Management and Support Costs reflect time spent by Lewes District Council operational and central support staff and are subject to annual review.
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No separate bank accounts are kept for Charity monies.
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No separate valuation has been made of the land and buildings used by the Charity (under a permanent endowment). However, as a guideline, the site of which this forms a substantial part has been valued at £872,790 including the housing units. The valuation was carried out by an independent, professionally qualified valuer in accordance with local authority asset valuation requirements, for the purpose of Lewes District Council’s Balance Sheet at 31 March 2021.
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All the receipts and payments have been classified as 'Unrestricted Funds'. These are funds that the Trustee can spend for any of the Charity's purposes.
Signed on behalf of the Trustee
Signature ea Full name Councillor Christine Brett Date 9 March 2022
Indepgndent gxaminer'5 fBPOrt to the trustees of Mountfield Pl•a$ur• Ground TN$t I report to the trustees on rny examination of the account5 of mOunle1d Pleasure Ground Trust Ithe Trust) for the year ended 31 March 2021. R8sponsibilitios and basis of the report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirement5 of the Charities Act 2011 I'lhe Acl'l. I report in respect of my examination of the Tru5t'5 ac¢ount5 earried out un<Jer se¢lion145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 14515llbl ol the Act. Independent examlners statem•nt I have completed my examination. I confirm that no material matters have comes lo my attention in connection wth the examination giv¢n9 me cause to believe that in any material respect", accounting records were not kept in respect of the Trust as required by section 130 of the Act.. or 2. the a¢¢ounts do not accord with those records,. or 3. the 8¢¢ount5 do not comply wth the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than the requirement that the accounts give a 'lrue and fair view, which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in ¢onne¢lion wlh the examination to which attention should be drawn in this report in order lo enable a proper understsnding of the accounts to be reached. Signed Peter Domini¢ Hill FCA Dominic Hill Associates Lirnited Archer House Britland Estate Northboume Road Eastbourne East Sussex BN22 8PW