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2025-09-30-accounts

Compton Parish Recreation Ground – Trustees’ Report and Accounts for the Year Ended 30[th] September 2025

Recreation Ground and Site for Village Hall

T/A COMPTON PARISH RECREATION GROUND

TRUSTEES’ REPORT AND ACCOUNTS

FOR THE YEAR ENDED 30[th] SEPTEMBER 2025

Recreation Ground and Site for Village Hall Charity Registration No. 305355

Compton Parish Recreation Ground – Trustees’ Report and Accounts for the Year Ended 30[th] September 2025

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr A J Simmans (Chairman & Secretary)
Rev C M J Hancock FCA
Mrs J H Y Moulton (Parish Representative)
Charity Number 305355
Principal Address Wheatcroft Barn
West Marden
West Sussex
PO18 9EJ
Independent Examiner D H Garratt_ACA_
The Farndens
Compton
West Sussex
PO18 9HD
Bankers Barclays Bank UK plc
Leicester
LE87 2BB

CONTENTS

CONTENTS CONTENTS
_____________
Page
Trustees’ report
 3 - 4
Independent examiner’s report
 5
Statement of financial activities
 6
Balance sheet
 7
Notes to the accounts
 8 - 12

Compton Parish Recreation Ground – Trustees’ Report and Accounts for the Year Ended 30[th] September 2025

TRUSTEES’ REPORT for the year ended 30[th] September 2025

The trustees present their report and accounts for the year ended 30[th] September 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the trust’s governing document, applicable law and the requirements of the Statement of Recommended Practice, “Accounting and Reporting by Charities”.

Structure, governance and management

A conveyance of the land dated 15[th] August 1951 created a charitable trust relating to the Recreation Ground. Subsequently, the charity was registered with the Charity Commission for England and Wales on 17[th] September 1963, with its governing document being the original conveyance. The charity’s objects are to manage the playing fields and site for the village hall in Compton .

On 10[th] August 2012, approximately 50% of the ground (3.2 acres) was enrolled by Deed of Dedication with Fields in Trust , in celebration of Queen Elizabeth II’s Diamond Jubilee, the aim being to protect and maintain the ground for the benefit of the community and to enjoy the benefits of being associated with The National Playing Fields Association (operating as Fields in Trust ).

The trustees who served during the year and since the year-end to the date of this report were -

tees who served during the year
.		 and since the year-end to the date of this report were -
Mr A J Simmans Chairman (and Secretary from 12thNovember 2025)
Rev C M J Hancock FCA (Appointed 12thNovember 2025)
Mrs S L Hill Secretary (resigned 12thNovember 2025)
Mrs J H Y Moulton Parish Representative

The trustees are elected at the annual general meeting; as are the committee members who act under authority delegated by the trustees. Ad hoc sub-committees are formed as necessary, eg. to run the tennis section, organise the Compton (Beer and Music) Festival and to install new playground equipment. The organisational structure is a governing body of chair, secretary and other trustees, including a parish representative, supported by a treasurer and other operational volunteers who, whilst not trustees, play a vital role in the management of the charity.

Because of his Institute’s rules introduced re continuing professional development, Tony Hughes resigned as a trustee in 2023 but remains on the committee of the charity and as Hon Treasurer. The governing document is the 1951 conveyance, with the objects and areas of benefit as outlined above. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

In particular, the introduction of the Compton Festival in August 2023, organised by three local residents acting as a sub-committee of the charity, has significantly increased the annual revenue and costs of the charity. To safeguard the charity’s financial position, terms of reference, signed by the three members of the Festival sub-committee and on behalf of the charity, state that the three sub-committee members carry all the financial ‘risk’ and that, if the Festival does not make a profit, they will fund the loss between them. Once the losses incurred by Sub-Committee members to date have been reimbursed from future profits of the Festival, further profits from the Festival will be split into two equal ‘pots’. The first ‘pot’ will be ring fenced in a restricted fund within the Recreation Ground’s accounts to help fund the pre-Festival costs in future years (the Festival ‘pot’), thus reducing/removing the need for Festival sub-committee members to use personal funds. The second ‘pot’ (Recreation Ground projects ‘pot’) will be used to fund recreation ground projects going forward.

Objectives and activities

The policies adopted in furtherance of these objects are to benefit the parish of Compton and its immediate vicinity in the area of sport and recreation by providing education, buildings, facilities and open space, and there has been no change in these during the year. The main activities remained the management of the playing fields and site for the village hall in Compton.

Compton Parish Recreation Ground – Trustees’ Report and Accounts for the Year Ended 30[th] September 2025

TRUSTEES’ REPORT

for the year ended 30[th] September 2025 (Continued)

Achievements and performance

In addition to the year-round activities, Julia and John Moulton again ran the Square Dance in aid of the Recreation Ground and St Wilfrid’s Hospice. Greg Choppen, Luke Albery and Andrew Simmans, the three Festival sub-committee members, again ran the Festival, initiated by them in 2023. Building on the success of that first year, the event was increased from just a single day to two days in 2024 and 2025. Although of no financial impact, the afternoon of Rounders, introduced on ‘Father’s Day’ 2019, has become a firm favourite of the community, pitching against each other teams from the villages of Compton and West Marden and the estates of ‘Locksash’ and ‘Watergate’.

The third year of the Compton Festival yielded a significant increase in both turnover (2025, £51,763; 2024, £34,074) and costs (2025, £56,121; 2024, £37,608) and the charity is most grateful to the Festival subcommittee members for running the 2025 event and subsidising it personally to the extent of £4,358 (2024, £3,534). There was huge support from all the volunteers to whom the Festival sub-committee are extremely grateful, with 50 volunteers helping over the two days plus many more helping with putting up and taking down tents. The volunteers are absolutely critical to the Festival and without them it would not be possible.

Turnover of the Square Dance increased well in 2025, additionally boosted by an anonymous donation of £250; elsewhere, turnover for the ‘traditional’ business of the charity was similar in 2025 and 2024. The higher costs in 2025 reflected the cost of laying aggregate in the car park to fill the potholes and ‘smooth’ the surface. Net, these yielded an increase in profit from 2024’s £1,235 to this year’s £1,508.

Financial Review

The key overall transactions related to the activities are outlined above.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three- and six-months’ expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities, while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Possible Post Balance Sheet Event

At a public meeting of the Recreation Ground, held on 17[th] May 2017, approval was given, subject to Planning Approval, for a specified portion of the Recreation Ground (between the B2146 and tennis court) to be sold to Hastoe Housing Association to construct two buildings, incorporating six dwellings, for the sole purpose of ‘affordable housing’ in Compton. This is still being progressed and, if completed, will provide a sum for the charity which, amongst other projects will be used to move and, if necessary, replace the playground equipment, currently sitting on the site of the proposed development. Under the agreement with Fields in Trust , an equivalent area of land to that needed for the development has been taken back from the charity’s field to the east of the Recreation Ground, currently being rented by a local farmer. The two-year option for Hastoe to purchase the land expired in January 2024 and was extended by a single year to January 2025. This expired and, in August 2025, at a public meeting, local residents agreed to give Hastoe a final two-year extension to the Deed of Variation to 1[st] November 2027, with the condition built into a new deed that, if an application for full planning permission had not been made by Hastoe by 1[st] November 2026 (or such later date as agreed), the Deed of Variation would immediately determine.

On behalf of the trustees,

_____

Andrew Simmans

Chairman, Secretary and Trustee

Compton Parish Recreation Ground – Trustees’ Report and Accounts for the Year Ended 30[th] September 2025

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS to the Trustees of Compton Parish Recreation Ground

Report to the trustees
On accounts for the year ended
Set out on pages		 Recreation Ground and Site for Village Hall
Trading as The Compton Parish Recreation Ground		 Recreation Ground and Site for Village Hall
Trading as The Compton Parish Recreation Ground		 Recreation Ground and Site for Village Hall
Trading as The Compton Parish Recreation Ground
30thSeptember 2025 Charity no 305355
6 to 12

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30[th] September 2025.

Responsibilities and basis of report

As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that, in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed : Date : 29[th] July 2026

Name : David Garratt

Relevant professional qualification : Associate Chartered Accountant (ACA) of The Institute of Chartered Accountants in England and Wales

Address : The Farndens

Compton West Sussex PO18 9HD

Compton Parish Recreation Ground – Trustees’ Report and Accounts for the Year Ended 30[th] September 2025

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30[th] September 2025

Notes
Incoming resources from generated
funds:
Donations and Legacies
Grant from Parish Council
Donations_(‘Restricted’ Fund being_
re the ‘Festival’) with associated gift aid
Total Donations and Legacies
Investment income
Cambridge & Counties Bank
Field rent
Total investment Income
Incoming resources from charitable
activities
Tennis subscriptions, court fees
Square Dance
2
Compton Festival
3
Income from charitable activities
Total incoming resources
Resources expended:
Charitable activities
Square Dance, costs
2
- Donation to St Wilfrid’s Hospice
2
Compton Festival, costs
3
Costs of maintaining recreation ground
4
Depreciation
10
Support costs
5
Governance costs
Total resources expended
6
Net income for the year/net movement in funds
Fund balances at 1stOctober 2024
Fund balances at 30th September 2025		 30.09.25
Unrestricted
Funds
£
Restricted
Funds
£
Total
£
2,000
-
2,000
331
4,733
5,064
2,331
4,733
7,064
520
727
1,247
175
-
175
695
727
1,422
-
1,275
1,275
1,743
-
1,743
-
51,388
51,388
1,743
52,663
54,406
4,769
58,123
62,892
(813)
-
(813)
(350)
-
(350)
-
(56,121)
(56,121)
(1,972)
(791)
(2,763)
(70)
(680)
(750)
(341)
(246)
(587)
-
-
-
(3,546)
(57,838)
(61,384)
1,223
285
1,508
14,310
20,915
35,225
£14,920
£21,813
£36,733		 30.09.24
Total
£
2,000
3,630
5,630
1,188
175
1,363
1,380
1,384
34,074
36,838
43,831
(798)
(318)
(37,616)
(2,745)
(901)
(218)
-
(42,596)
1,235
33,990
£35,225

Compton Parish Recreation Ground – Trustees’ Report and Accounts for the Year Ended 30[th] September 2025

BALANCE SHEET

as at 30[th] September 2025

__________
Notes
Fixed Assets
Tangible Assets
10
Current Assets
Debtors
11
Savings Account, Cambridge & Counties Bank
Cash at bank and in hand
Creditors: amounts falling due within one year
12
Net current assets
Net assets
Income Funds
Restricted funds
14/15
Unrestricted funds
15
Total Funds		 ______
30.09.25
£
3,013
490
29,884
11,295
41,669
(7,949)
33,720
36,733
21,200
15,533
£36,733		 __
30.09.24
£
3,763
815
28,637
2,609
32,061
(599)
31,462
35,225
20,915
14,310
£35,225

The accounts were approved by the Trustees on 12[th] November 2025

Andrew Simmans Trustee and Chairman

Julia Moulton Trustee

Compton Parish Recreation Ground – Trustees’ Report and Accounts for the Year Ended 30[th] September 2025

NOTES TO THE ACCOUNTS

for the year ended 30[th] September 2025

1.1 Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2015). Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Under FRS 102, the Charity is exempt from the requirement to prepare a cash flow statement on the grounds of its size.

.

1.2 Incoming resources

Income is comprised of grants, donations, gift aid thereon (if applicable), subscriptions, ticket sales etc at the Square Dance and Compton Festival, and rent. Because most activity of the tennis subscribers takes place during the summer months, the full amount of their subscriptions for the year from 1[st] May 2025 to 30[th] April 2026 has been accounted for within these accounts.

1.3 Resources expended

Expenditure is accounted for on an accruals basis and includes attributable VAT which cannot be recovered.

1.4 Tangible fixed assets and depreciation

Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life.

On purchases up to and including the year ended 31[st] March 2009, depreciation has been provided as follows:

On purchases made since 1[st] April 2009, depreciation has been provided as follows:

1.5 Accumulated funds

Restricted funds are subject to specific conditions as to how they may be used. The purposes and used of the restricted funds are set out in the notes to the accounts.

1.6 Government Grants

Government grants in respect of capital expenditure are credited to a deferred income account and are released over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income in the period to which they relate.

1.7 Transfers between Funds

Funds are transferred from unrestricted funds to fund deficits on restricted areas where no further funding will be forthcoming.

Compton Parish Recreation Ground – Trustees’ Report and Accounts for the Year Ended 30[th] September 2025

NOTES TO THE ACCOUNTS

For the year ended 30[th] September 2025 (Continued)

2
The Square Dance
Sales Income, tickets and raffle
Donations from members of the local community
- Gift aid thereon (as appropriate)
Total income
Less: Costs (including Hogs Back/Céilí bands, £625 both years)
Yielding Net Profit
Donations to St Wilfrid’s Hospice
Retained by the charity
3
The Compton Festival
Income from entry and camping ticket sales, alcohol, concessions
from stall holders, merchandising etc
Donations from sub-committee members
Donation from local resident, incl gift aid
Total income
Less: Costs including alcohol, alcohol, hire of generators/diesel,
toilets, marquees, security, first aid, insurance, music, entertainment
Yielding Net Profit
4
Activities undertaken directly
Costs relating to maintaining the
recreation ground comprise:
Grass cutting
Moss-kill treatment of tennis court etc
Car Park, aggregate/cost of relaying
Mole catching
Repairs, height restriction barrier/playground equipment
Hedge cutting
Safety inspection
General maintenance/repairs
Total activities undertaken directly
5
Support costs
Insurance (note 6)
Subscription to National Playing Fields Association
Hire of Parish Room
Gift to Hon Secretary on retirement
Total support costs		 30.09.25
£
1,743
320
5
2,068
(813)
1,255
(350)
£905
30.09.25
£
51,388
4,358
375
56,121
(56,121)
£-
30.09.25
£
1,260
408
397
140
71
220
114
153
£2,763
30.09.25
£
492
50
45
-
£587		 30.09.24
£
1,384
50
-
1,434
(798)
636
(318)
£318
30.09.24
£
34,074
3,534
-
37,608
(37,616)
£(8)
30.09.24
£
1,505
408
280
236
140
99
77
£2,745
30.09.24
£
-
50
80
88
£218

Compton Parish Recreation Ground – Trustees’ Report and Accounts for the Year Ended 30[th] September 2025

NOTES TO THE ACCOUNTS

For the year ended 30[th] September 2025 (Continued)

6 Total resources expended

With effect from 1[st] April 2011, the insurance policies formerly taken out by the Recreation Ground in respect of public liability etc had been included within the overall policy of Compton Parish Council. However, during the year, the trustees were advised that, as ‘control’ of the Parish Council and the charity were under bodies independent of each other (the Parish Councillors and the Charity’s trustees), the Recreation Ground could not be included in the overall policy of the Parish Council, but needed to be a separate policy.

7 Trustees

None of the trustees (or any person connected with them) received any remuneration during the year, and none of them was reimbursed travelling expenses.

8 Employees

There were no employees during the year.

9 Taxation

No charge to taxation arises on the results for the year.

10 Tangible fixed assets

Cost
At 1stOctober 2024
Purchases during the year
Total cost at 30thSeptember 2025
Depreciation
At 1stOctober 2024
Charge for year
At 30thSeptember 2025
Net book value
At 30th September 2025
At 30thSeptember 2024
11
Debtors
Rent
Prepayment, tennis court repainting/repairs
HMRC, gift aid
Festival concession
Tennis subscriptions and court fees
Total debtors		 Land
£
Ground,
Courts &
Amusement
£
465
32,076
-
-		 Safety/
Court
Surfaces
£
5,523
-
5,523
2,969
638
3,607
£1,916
£2,554
30.09.25
£
-
398
92
-
-
£490		 Total
£
38,064
-
38,064
34,301
750
35,051
£3,013
£3,763
465
32,076
-
31,332
-
112
-
31,444
£465
£632
£465
£744
30.09.24
£
350
408
12
45
-
£815

Compton Parish Recreation Ground – Trustees’ Report and Accounts for the Year Ended 30[th] September 2025

NOTES TO THE ACCOUNTS

For the year ended 30[th] September 2025 (Continued)

12
Creditors: amounts falling due within one year
Exterior Living re mowing
Share of Square Dance profit, St Wilfrid’s Hospice
Festival Committee, late adjustments
Festival contractors etc
Langdale Trust re hire of Parish Room
Total creditors		 30.09.25
£
360
350
87
7,152
-
£7,949		 30.09.24
£
-
318
87
169
25
£599

Note: It is the policy of the charity to pay all creditors well within the suppliers’ stated credit terms.

13 Contingent Liability

Under the agreement between the charity and the Sub-Committee members of the Festival, there is a liability for a proportion of the losses incurred to date and borne by Sub-Committee members to be reimbursed (£4,358 re the 2025 Festival and £2,356 re 2024). However, the liability only crystallises when, and to the extent that future Festivals return a profit. The payment of any crystallised liability will, therefore, be paid from future profits of the Festival and yield a net zero cost to the charity.

14 Restricted Funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants and net income and expenditure held on trust for specific purposes:

Tennis court
Car Park
Compton Festival		 Balance
at
01.10.25
£
Incoming
resources
y/e 30.09.25
£
Resources
expended
y/e 30.09.25
£
Balance
at
30.09.25
£
20,548
2,002
(1,104)
21,446
367
-
-
367
-
56,161
(56,161)
-
£20,915
£58,163
£(57,265)
£21,813

Tennis Court : To provide for future costs of maintenance of/improvements to the tennis court, the net profit of the tennis section, each year, is passed to a restricted fund, to be released in the future for such expenditure.

Car Park : Two donations were received in 2015 from private individuals who organised fund-raising events, and a further donation received in 2016 from the local Cinema Club to contribute towards the future costs of addressing the problem of extreme muddiness experienced in the wet winter months.

Compton Festival : Once the losses incurred by Sub-Committee members to date have been reimbursed from future profits of the Festival, further profits from the Festival will be split into two equal ‘pots’. The first ‘pot’ will be ring fenced in a restricted fund within the Recreation Ground’s accounts to help fund the pre-festival costs in future years (the Festival ‘pot’), thus reducing/removing the need for Festival subcommittee members to use personal funds. The second ‘pot’ (Recreation Ground projects ‘pot’) will be used to fund Recreation Ground projects going forward.

Compton Parish Recreation Ground – Trustees’ Report and Accounts for the Year Ended 30[th] September 2025

NOTES TO THE ACCOUNTS

For the year ended 30[th] September 2025 (Continued)

15
Analysis of net assets between funds
Fund balances at 30thSeptember 2025 represented
by:
Tangible fixed assets
Cash at bank and in hand, including Savings Account
Debtors
Creditors: amounts falling due within one year		 Unrestricted
funds
£
Restricted
funds
£
Total
£
859
2,154
3,013
14,368
26,811
41,179
490
-
490
(797)
(7,152)
(7,949)
£14,920
£21,813
£36,733