## Stanley Turner Recreation Ground Annual Accounts for the period 1 April 2020 to 31 March 2021 ## Introduction The Annual Accounts have 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: - the minimum requirements for keeping accounting records applying to all charities (other than charitable companies) are set out in the Charities Act 2011 - 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 - Accounting and Reporting by Charities: Statements of Recommended Practice In line with the requirements, the annual financial statement has been prepared on an 'accruals' basis. Non-company charities with gross income of over £250,000 during the year must prepare their accounts on the accruals basis in accordance with the SORP. They contain a balance sheet showing the charity’s financial position at the end of the year, a statement of financial activities (SoFA) and explanatory notes. The SoFA should show all incoming resources, and resources expended during the year. These accounts are required, in accountancy terms, to show a ‘true and fair view’. |||||||| |---|---|---|---|---|---|---| ||STANLEY TURNER RECREATION GROUND|||Charity
No (if
any)|305275|**CC17a**| ||Annual accounts for the period|||||| ||Period start date|01/04/2020|**To**|Period
end date|31/03/2021|| |||||||| |**Section A**|**Statement of financial activities**|||||| |**Recommended**
**categories by**
**activity**
**Details of own**
**analysis**
Note
**Incoming resources (Note 3)**
**Incoming**
**resources from**
**generated funds**
Voluntary income
Grant income
S01
Activities for
generating funds
Rents/Pitch hire
S02
Investment income
S03
**Incoming**
**resources from**
**charitable**
**activities**
S04
**Other incoming**
**resources**
S05
**_Total incoming resources_**
S06
**Resources expended (Notes 4-8)**
**Costs of**
**Generating Funds**
Costs of generating
voluntary income
Contracts/Grounds
Maintenance
S07
Fundraising trading
costs
Utilities
S08
Investment
management costs
Support costs
S09
**Charitable**
**activities**
S10
**Governance costs**
Professional
fees/insurance
S11
**Other resources**
**expended**
S12
**_Total resources expended_**
S13
**_Net incoming/(outgoing) resources before_**
**_transfers_**
S14
**Gross transfers between funds**
S15||**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endow**
**ment**
**funds**
**£**
F03|**Total this**
**year**
**£**
F04|**Total last**
**year**
**£**
F05| |||-|-|-|-|-| |||265,112|
-|-|265,112|72,340| |||1,784|
-|-|1,784|16,129| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||266,896|
-|
-|
266,896|
88,469| |||||||| |||-|-|-|-|-| |||84,083|
-|-|84,083|76,716| |||3,824|
-|-|3,824|3,201| |||2,854|
-|-|2,854|4,567| |||-|-|-|-|-| |||6,202|
-|-|6,202|1,985| |||-|
-|
-|
-|
-| |||96,964|
-|
-|
96,964|
86,469| |||169,932|-|
-|169,932|2,000| |||-|-|-|-|-| |**_Net incoming/(outgoing) resources before_**
**_other recognised gains/(losses)_**
S16
**Other recognised** **gains/(losses)**
Gains and losses on revaluation of fixed
assets for the charity’s own use
S17
Gains and losses on investment assets
S18
**_Net movement in funds_**
S19
**Total funds brought forward**
S20
**_Total funds carried forward_**
S21|169,932|-|
-|169,932|2,000| |---|---|---|---|---|---| ||||||| ||-157,618|-|-|-157,618|-| ||-|-|
-|-|-| ||12,314|-|-|12,314|2,000| ||438,500|-|
-|438,500|-| ||450,814|-|
-|450,814|-| ## **Section B Balance sheet** |Note
**Fixed assets**
**Tangible assets (Note 9)**
B01
B02
**Investments (Note 10)**
B03
**_Total fixed assets_**
B04
**Current assets**
**Stock and work in progress**
B05
**Debtors (Note 11)**
B06
**(Short term) investments**
B07
**Cash at bank and in hand**
B08
**_Total current assets_**
B09
**Creditors: amounts falling due within**
**one year (Note 12)**
B10
**_Net current assets/(liabilities)_**
B11
**_Total assets less current liabilities_**
B12
**Creditors: amounts falling due after**
**one year (Note 12)**
B13
**Provisions for liabilities and charges**
B14
**_Net assets_**
B15
**Funds of the Charity**
**Unrestricted funds**
B16
B17
**Restricted income funds (Note 13)**
B18|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total**
**this**
**year**
**£**
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---| ||460,430|
-|-|460,430|
438,500| ||-|-|-|-|-| ||-|-|-|-|-| ||460,430|
-|-|460,430|
438,500| ||||||| ||-|-|-|-|-| ||1,674|
-|-|1,674|-| ||-|-|-|-|-| ||-|
-|
-|
-|-| ||1,674|
-|
-|
1,674|
-| ||||||| ||11,290|
-|-|11,290|-| ||||||| ||-9,616|
-|-|-
9,616|

-| ||||||| ||450,814|
-|
**-**|
450,814|
438,500| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||450,814|
-|
-|
450,814|
438,500| ||||||| ||450,814|||450,814|
438,500| ||-|||-|-| |||-||-|-| |**Endowment funds(Note 13)**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|B19
B20|||-|-|-| |---|---|---|---|---|---|---| |||||||| |||450,814|
-|-|450,814|
438,500| |||Signature||Print Name||Date of
approval| |||||Cllr Christine Brett||09/03/2022| |||||||| ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with: - Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); - and with* ✓ Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE); - and with the Charities Act. ## _**Give details in this box if a different standard has been followed.**_ - -Tick as appropriate: - if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”; - if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick - “Financial Reporting Standards for Smaller Enterprises (FRSSE)”. ## **1.2 Change in basis of accounting** There has been no change to the accounting policies (valuation rules and methods of accounting) since last year ## **1.3 Changes to previous accounts** No changes have been made to accounts for previous years _**Give details in this box of any material changes that have been made.**_ **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ ## **INCOMING RESOURCES** These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • the trustees are virtually certain they will receive the resources; and • the monetary value can be measured with sufficient reliability. Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate. This is only included in the SoFA once the related goods or services have been delivered. Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. **Recognition of incoming** **resources** **Incoming resources with related expenditure Grants and donations** **Tax reclaims on donations and gifts** **Contractual income and performance related grants** **Gifts in kind** the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. **Donated services and facilities** These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material _._ The value placed on these resources is the estimated value to the charity of the service or facility received. The value of any voluntary help received is not included in the accounts **Volunteer help** but is described in the trustees’ annual report. **Investment income** This is included in the accounts when receivable. **Investment gains and losses** This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. **EXPENDITURE AND LIABILITIES Liability recognition** Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. **Governance costs** Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. **Grants with performance conditions** Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. **Grants payable without performance** These are only recognised in the accounts when a commitment has **conditions** been made and there are no conditions to be met relating to the grant which remain in the control of the charity. **Support Costs** Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. **ASSETS Tangible fixed assets for use by charity** These are capitalised if they can be used for more than one year and cost at least £500. They are valued at cost or a reasonable value on receipt. **Investments** Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. **Stocks and work in progress** These are valued at the lower of cost or market value. ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** **Section C Notes to the accounts (cont)** **Note 3 Analysis of incoming resources** _**Incoming resources may be further analysed if this would help the reader of the accounts.**_ **Voluntary income Activities for generating funds** |**Analysis**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---| |Grants|265,112|72,340| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|265,112|72,340| |||| |Rents|1,628|2,683| |Pitch Hire|156|13,446| ||-|-| ||-|-| ||-|-| |**Total**|1,784|16,129| **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of resources expended** ## **Resources expended may be further analysed if this would help the reader of the accounts.** |**Costs of generating voluntary income**
**Fundraising trading costs**
**Investment management costs**
**Governance costs**|**Analysis**|**This**
**year**
**£**|**Last year**
**£**| |---|---|---|---| ||Contracts|80,767|75,675| ||Repairs & Maintenance|2,996|651| ||Upkeep of Grounds|320|390| ||**Total**|84,083|76,716| ||||| ||Electricity|2,380|787| ||Water Charges|1,249|2,090| ||Water Hygiene Testing|194|324| ||**Total**|3,824|3,201| ||||| ||Direct Support Service Costs|2,854|4,567| ||**Total**|2,854|4,567| ||||| ||Insurance|602|565| ||Independent Examiners
Fees|5,600|1,400| ||Valuation/ survey Fees|-|20| ||**Total**|6,202|1,985| ## **Section C Notes to the accounts (cont)** ## **Note 5 Support Costs** ## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ |**_support costs._**||||| |---|---|---|---|---| |**Support cost type**|**Fundraising activity**
**£**|**Charitable**
**Activity**
**£**|**Governance**
**Activity**
**£**|**Total Cost**
**£**| |Departmental Support|-|-|2,854|
2,854| |**Total**|-|-|2,854|
2,854| ## **Note 6 Details of certain items of expenditure** ## **6.1 Trustee expenses** ## _**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_ **Number of trustees who were paid expenses Nature of the expenses Total amount paid** |**This year**|**Last year**| |---|---| ||| ||| |**0**|**0**| ## **6.2 Fees for examination or audit of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid, please enter NONE in the appropriate box(es).**_ **Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor** |**This year**
**£**|**Last year**
**£**| |---|---| |2,000|2,000| ||| ## **Section C Notes to the accounts (cont)** ## **Note 9 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **9.1 Cost or valuation** |Balance brought
forward
Additions
Revaluations
Disposals
Transfers *
Balance carried forward|**Freehold**
**land &**
**buildings**
**£**|**Other**
**land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings**
**and**
**equipment**
**£**|**Payments on**
**account and**
**assets under**
**construction**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||-|438,500|
-|-|-|438,500| ||-|179,548|
-|-|-|179,548| ||-|-
157,618|

-|-|-|-157,618| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|460,430|
-|-|-|460,430| ## **9.2 Accumulated depreciation and impairment provisions** |****Basis**
**** Rate**
Balance brought
forward
Depreciation charge for
year
Impairment provisions
Revaluations
Disposals
Transfers*
Balance carried forward
**9.3 Net book value**
Brought forward
Carried forward|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB| |---|---|---|---|---|---|---| |||||||| ||-|-|-|-|-|
-| ||-|-|-|-|-|
-| ||-|-|-|-|-|
-| ||-|-|-|-|-|
-| ||-|-|-|-|-|
-| ||-|-|-|-|-|
-| ||-|-|-|-|-|
-| |||||||| ||-|438,500|
-|-|-|438,500| ||-|460,430|
-|-|-|460,430| |-|438,500|
-|-|-|438,500| |---|---|---|---|---|---| |-|460,430|
-|-|-|460,430| ## **9.4 Revaluation** _**If any fixed assets have been revalued, please give details of the valuer and method of valuation**_ Recommended uplift % provided by valuer (WHE) ## **Section C Notes to the accounts (cont)** ## **Note 11 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ **Analysis of debtors** **Trade debtors** **Amounts due from subsidiary and associated undertakings Other debtors** |**_orprepayments._**|**_orprepayments._**||| |---|---|---|---| |**Amounts falling**
**due within oneyear**||**Amounts falling due**
**after more than oneyear**|| |**This year**
**£**|**Last**
**year**
**£**|**This**
**year**
**£**|**Last year**
**£**| |1,674|
-|-|-| |-|-|-|-| |-|-|-|-| ## **Prepayments and accrued income** ## **Total** |-|-|-|-| |---|---|---|---| |1,674|
-|
-|
-| ## **Note 12 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ **12.1 Analysis of creditors** |**12.1 Analysis of creditors**||||| |---|---|---|---|---| |**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**Amounts falling**
**due within oneyear**||**Amounts falling due**
**after more than oneyear**|| ||**This year**
**£**|**Last**
**year**
**£**|**This**
**year**
**£**|**Last year**
**£**| ||-|-|-|-| ||5,690|
-|-|-| ||-|-|-|-| ||-|-|-|-| ||5,600|
-|-|-| ||11,290|-|
-|
-| ## **12.2 Security over assets** _**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_ ## **Section C Notes to the accounts (cont)** ## **Note 15 Additional Disclosures** ## **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** Change to Accounting Policies - For the Year ended 31 March 2021, the accounts have been produced on an accruals basis as the amount of grant income has exceeded the £250k threshold. The comparatives for the year ended 31 March 2020 are on a receipts and payments basis. ## Stanley Turner Recreation Ground ## Trustee’s Annual Report for the period 1 April 2020 to 31 March 2021 ## Reference and Administration Details _Registered Charity Number_ 305275 _Charity's principal address_ _Principal Contact_ Southover House Southover Road Lewes East Sussex BN7 1AB 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 (b) How the Charity is constituted (c) Trustee selection methods_ Deed dated 4 April 1934. Trust 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: - must be at least 18 years old - 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: - 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 - 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 - 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 - 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: - is the subject of a bankruptcy restrictions order or interim order; or - 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 - has been convicted of a corrupt or illegal practice by an election court; or - 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 'Stanley Turner Recreation 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. - A. Behaving with integrity, demonstrating strong commitment to ethical values, and respecting the rule of law - B. Ensuring openness and comprehensive stakeholder engagement - C. Defining outcomes in terms of sustainable economic, social, and environmental benefits - D. Determining the interventions necessary to optimise the achievement of the intended outcomes - E. Developing the Council’s capacity, including the capability of its leadership and the individuals within it - F. Managing risks and performance through robust internal control and strong public financial management - G. Implementing good practices in transparency, reporting, and audit to deliver effective accountability The Local Code shows under each core principle - A number of supporting principles - The methods used to achieve the core principle - 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|| |---|---| |_Summary of objects_
The object of the Charity shall be the provision and|| |maintenance of the Stanley Turner Recreation Ground 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.|| |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|| |Brief statement
Lewes District Council provides an annual grant to the value of the|| |on the Charity's
shortfall between receipts received 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 Recreation Ground. For|| |thisreason,reserves orbalances arenotretained.|| Financial review The main items of expenditure were £179,548 capital expenditure in respect of Recreation Ground Improvements and £84,083 in respect of grounds maintenance. The only sources of income, other than the grant, were rents (£1,628) and hire charges for sports pitches (£156). The Annual Accounts 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 Independent examinerfs report lo th? trustees of Stanley Turner ReCrea￿On Ground l report lo the Iruslees on my examination of the accounts of Stanley Tumer Recreation Ground (the Trust) for the year ended 31 March 2021. Responsibilitie3 and ba$1$ of th• rgport As the Charity trustees of the Trust you are responsible for the preparation of the accounts in accordance wrth the requirement$ of the Charities Act 2011 1.the Act'l. I report in resF*Ct of my examination of the Trusys account5 carried out under section145 of the 2011 Act and in ¢arrying out my examination I have followed all Ihe applicable ￿1￿ctIOnS given by the Charity Commission under secb'on 14515llbl of the Acl. Ind•pendent examlners $tst*m•nt I have completed my examination. I confirm that no material matters have ¢omes to my attention in conrteclion wlh the examination giwng me caLbse to believe that in any material respe¢t', accounting re¢ryds were not kept in respect of the Trust as required by se¢b'on 130 of the Act., or 2. the accounts do not accord wth those records". OT 3. the accounts do not comply V￿th the applicable requirements conceming the fomi and content of accounts set out in the Charities (Accounls and Report51 Regulation5 2008 other than the requirement that the accounts give a 'true and fair view vthith is not a matter considered as part of an independent examinab"on. I have no concerns and have come acros5 no other matters in connecb.on the examination to whi¢h attention should be drawn IA this report in order to enable a proper understanding of the accounts to be reached. Signed Peter Dominic Hill FCA Domini¢ Hill Associates knmited Archer House Britland Estate Northboume Road Eastbourne East Sussex BN22 8PW