Charlty reglstratlon number 308035
Company r¢gl8tratlon number 010618(￿ (EnglAnd gnd Wxles)
COOPER'S HILL RECREATIONAL TRUST LIMITED
ANNUAL REPORT AIYD FINANCIAL STATEMENrs
FOR THE YEAR ENDED 31 DECEMBER 2023

COOPERIS HILL RECREATIONAL TRUST LIMITED
LEGALAND ADMINISTRATIVE INFORMATION
Try$te
IMBird
L Turner
J Tenconi
S Emmett
G Wilson
G Bradbury
ChArlty number
308035
Compgny number
01061860
Prlndpfil addr•J•
Coop&8 Hill Lane
Englefield Green
Surrey
Great Britsin
TW20 OJX
Rqliternl offl¢•
2 Sallsbury Close
Wokin8ham
Berk8hire
Bn8land
RG414AJ
Audltor
D E Hunter Llmlt¢d
2 Salisbury Close
Woklngham
Bcrkshlre
Bn8land
RG414AJ

COOPER'S HILL RECREATIONAL TRUST LIMITED
CONfENTS
Pag•
ThistC¢5 report
Independent auditors report
Statement of financial activities
Balan￿ 8he¢t
Not¢s ttj the financlal statements
8- 13

COOPER'S HILL RECREATIONAL TRUST LIMITED
11
TRUSTEES REPORT (INCLIJDING DIRECTORSI REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their annual report and fJnanGial stat¢ments for the year ended 31 De¢ember 2023.
The financlal statements have been prepared In aLYordance with the ac¢ountlng policies set out in note I to the financial
slatements and comply with the charity's tgoverning document], the Compani¢s Act 2006 and 'ArGounting and Reporting by
Chariti¢s' Statement of Recommended Practice applicable to charities preparing their accounts in awordence with the Financial
Reporting Standard Applicable in the UK ond Republic of Ireland (FRS 102)" (effective l January 2019).
Objertlvu and Aedvltlei
The Thisvs objects are to provide or asslst in providing fa¢llltles for recreation and other lelsure tlme occupatlon In or In
Connection with the urban district of E8h&m and its nelghbourhood. The policies adopted In ￿rtherallCc of thesc objects are to
provid¢ 8POrt8 and recreational facllltles and there has been no change in these durfng th¢ year.
Publ1¢ benefit
The trust¢¢8 h&v¢ pald due rngard to guldance i88ued by the Chorfty Commission in deeidlng what actlvltlu the charity should
undertake.
Achlevements ind performanee
SlgnV7canl acilvliles and achlevements agalnsi obJÉcllves
Manorcroft Junlor Football Club and Coopers Hlll LTCI again both su¢¢¢8sfully paid all th¢lr quarterly subsorlptlon8. Th¢
tennls club h&8 continued to bulld up sub5tantlal res¢rv¢s towards plann￿ future refurbi8hm¢nt of their courts and the
Introductlon of a clay surfaG¢ in 2024. Th¢ football club has addltlonally Continu￿ Investment In pitch malntenance and
Improvemenl winnlng th¢ 2023 SuTr¢y FA Grounds T¢am award for th•ir thrts. At year en￿ th¢ ¢lub8 roport¢d bimilarly hi8h
ov¢rall membffship numbers to 2022.
The Community Intsrest Company (CIC) Jolned the trust In late 2020, offering a gym (personal tralner) fdcllity and sports
physlo trc8tmenL In 2023, membcrship numbers incrcased for the 8¢¢ond succe88iv• year ¢nablin8 th¢ gym to further improve
Its equlpment offering. Th¢ gym also became an wredited provider of HYROX (fitney8 rnclng) training.
Dwln8 this financlal year. the Trust contlnued to b¢nefit from rent grant r¢lle£ and for the thlrd 8ucce581v¢ year, th¢ football
Club r¢¢¢lved a Natlonal Football Foundation £4K grant for the upkeep and development of their pitches. Th¢ football club have
also won an award from Howd¢n$ to fully r¢furbish the sxte kitsh¢n fa¢illti¢8 in 2024. The tsnnl8 club
additionally reGe1v￿ a £5K grnnt from Runnym¢d¢ Borou8h Council towards th¢ above court r¢furbishments. As in 2022, both
th¢ football and tennis sections hav• continued to repay their 2020 Thlgt loans to a8reed timescales.
A8 i resulL th¢ 2023 trust acL¥)unts 8how CHRT maintaining a healthy cath re8erv¢ of £25,000. As b¢for¢, thi8 cash reserve
enabl¢s th¢ tsust to, Inter ali4 step in and support any of th¢ operating 8ection8 on this land In th¢ ¢v¢nt of thelr runnin8 into
ullforesee￿ short term finan¢lal difficultles. In ternis thAt keep the facllities open in fulfilment of the Coopers Hill Recreational
Trust obJ¢Gtlvw. Bulldln8 the8e rnJ¢rves artd A¢qulrins th• variow, ¢xtmi•l findin8 rout•o Ilqt•d abov• wlll ￿10￿ th• tru9t to
8UPPOrt a numb¢r of major 2024 Inltlatlv¢s for the Coopers Hill slte. These Include r¢thrbishment of a number of tennis court
playing surface8, the repair and up8radln8 of the path leading to these courts and th¢ fittln8 of a si8nlfi¢antly up8raded kitsh¢n
facility In the main pavilion.
In 8ummaryi the Trust has maintained a secure financial position. movlng into 2024 and Ixyond.
As ￿r, I would like to thank the dire¢torsltrustee8 and 8¢ction repre8entstiveg for their tim4 hArd work and d￿1¢atiOll. l a180
confirni that no members of the Thtst are remutterated. though immaterial amounts of adrninistration expenses 8re reimburged.
Fln#nelal r¢vl¢w
Reservespollcy
It18 the policy of the charity that unrestricted ￿ndS which have not been dcsignated for a specific use should be maintained at a
level equivalent to between three and six month's expenditure. The truste¢s consider that reserves at this level will ensure tha(
in the event of a siw]ifiGant drop in funding, they will be able to continue the charity's ￿rrent activities while consideration is
giv¢n to ways in whith additional fimds may be'raised. This level of reserves has been maintsined throughout the year.
Mqior rlskf
The trustees have assessed the major risk5 to which the charity is expose4 and ar¢ satisfied that systems are In place to mitlgate
exposure to the major risks.

COOPER'S HILLRECREATIONAL TRUST LIMTTED
TRUSTEES REPORT (ll¥CLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Strncture9 governanee And manag¢ment
The charity is a company limited by guarantee and not having a share capitsl.
The trustees. who are algo the directorg for the purpose of ¢ompany law. gnd who 8eNed during the year and up to the date of
si￿￿ture of the finBncial statements were:
IMBird
L Turner
J Trn¢¢)nl
S Emmett
G Wi180n
G Bradbury
Re¢rnl¢m¢nt axdappolnlM¢nt oAtrust¢
The board of tn￿￿¢8 rnvi¢w and s¢ek new tru8te¢ m¢mbers 8hould the need ari8¢, eaoh new tnth 18 8iv¢n 8p¢¢ifi¢ 8uidan¢¢
and training by th¢ board to ¢nable th¢m to carry out thèir duties with suffi¢i¢nt profieiency. None of the tN8tses ha8 any
beneficial int¢re8t in th¢ company. All of the tn￿te¢S are member8 of the company and 8uarantee to contrlbuts £1 In the event
of a winding up.
Oiher matt•r&
ststement of trlliteei Mponilbllltl
Th¢ trnstees, who are also the directors of Coop¢e8 Hlll Recreatlonal Th18t Llmited for the purpLO¢ of company law, are
re8pon8ible for preparing the Trugtees Report and the flnanclal statements In accordaneA wlth appllcable low and Unlt¢d
Klngdom Accountlng Standardg Iunlted Klngdom Oenerally Accepted Aocountlng Pra¢tl¢e).
Company LAW rwulres the tru8¢¢¢8 to prepar¢ tlnanclal stat¢m¢nts for each finanoial y•ar whlch glve atrue and fair vi¢w of the
stste of affairs of th¢ charity and of th¢ in¢omin8 r¢Joum and oppli¢ation of reaour¢•4 including the inwm¢ attd •xpendikne,
of th• ohAritable Company for that year.
In preparin8 th¢8¢ tlnanclal 8tat¢ments, the tru8tee5 are required to:
- ￿lect sultable accountln8 pollcies and then apply them ¢onsi8tently•
- observe the methods and prlnclples In the Charltles SORP;
- mak¢ jud8¢m¢nts and e8timats8 that ar¢ r•a80nable and pruden(
- 8t8ts whether applicable UK Aecountlng Stgndard8 have been followed iubject to any materlal departtwe$ dl$clo8ed And
plained ID the fmanc1￿ statements: and
- prepare the financial statements on the going Concern basis unless It is inappropriate to prwume that thc charlty will Gontinue
in operatio
The trust¢e$ are responsible for keeping adequate accountin8 records that disclose with reasonable awfftcy at any time the
financial position of th¢ charity and enabl¢ them to ensure that the financial statements comply with the Companies Act 2006.
Thcy ar¢ also r¢sponsil)le for saf¢8uardin8 the a8sets of the charity and hence for t8king reasonable steps for the prevention and
detection of fraud and other irre8ularities.
Audltor
In a￿Ordanc¢ wlth the Gompany's artlcles, 8 r¢501ution proposin8 that D E Hunt¢r Lirnitsd be reappointed 48 audltor of the
ompany will be put at a General Mc¢tin8.

COOPER'S HILL RECREATIONAL TRUST LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTIIYUED)
FOR THE YEAR ENDELI 31 DECEMBER 2023
The 1rust0￿ rnport by I1￿ Lltwd ofTruyll￿
Tru¥le*

COOPERIS HILLRECREATIONAL TRUST LIMITED
INDEPEIYDENT AUDITOR'S REPORT
TO THE TRUSTEES OF COOPER'S HILL RECREATIONAL TRUST LIMITED
Opinion
W¢ hav¢ audited th¢ financial statements of Coop¢ls Hill R¢￿eatIOnAl Trust Limit¢d (the Icharity,) for the year ended 31
December 2023 which comprise the statement of financial activities. th¢ balan¢¢ th¢et and notss to the financial statements,
in¢luding Si￿1r1¢ant a¢wuDting poli¢i¢s. Th¢ finallc1￿ reporting framework that has be¢n applied in th¢ir preparation is
applicable law and United Kingdom Acwunting Standards. including Finan¢iaI Reportin8 Standard 102 The Flnan¢lal
Reporllngstandardappllcable In ihe UKandRepubllc ofJreland (Unitryl Kingdom Gener8]ly Accepted Accounthg Practlce).
In our opinion, th¢ financial 8tatsm¢nts:
giv¢ a true and fair VI￿ of the stats of th¢ ¢haritsbl¢ mpfings affairs as at 31 D¢G¢mb¢r 2023 and of It8 incomlng
r¢8ources and application of re50ur¢¢8, for the year then ende4.
hAv¢ been propprly pr¢pAred in a￿ordAnCe with Unlted Kingdom 0￿mIlY Ac•d A¢countin8 Pr&¢t1￿. and
hAv¢ b¢¢n pr•pared in accordan￿ with the rquir¢m¢nl8 of the Compan1￿ Act 2006.
Ba818 for oplnlon
W¢ Conducted our audlt In accordance with Internatlonal Standard8 on Audltlng (UK) {ISAs (UK)) and appll¢abl¢ law. Our
responsibilities under those standards are further described in th¢ A¥dlior'i rafponslblllile$ for the audll of the financlal
slalements section of our report. We are independent of the charity in accordance with the ethical requlrements that are relevant
to our audit of the financial statements In the UK. Includin8 the FRC'S Ethlcal Standard, and we have fulfilled our othcr cthlcal
responslbllltl¢$ In a¢¢ordance wlth these requlrements. We belleve that the audlt evld¢n¢¢ we have obtalned 18 8uffi¢lent and
approprfate to provlde a ba8ts for our opinion.
ConcluJlon• relatAng to golng concern
In audltlng the financlal statements. w¢ have Conclud￿ that th¢ trustees use of the 8oln8 ¢oncern ba81s of a¢¢ountln8 In the
pr¢paratlon of the tlnanclal statements ts approprfats.
BAs¢d on the work we have perforn]ed. we have not identified any materfal uncertalnties relatlng to events or conditions tha(
individually or collectively. may 8i8nifi¢Ant doubt on the charity's ability to ¢ontlnue as a goin8 concern for a wlod of at
least twelve months fmm when the financial 8tst¢ments are authoriscd for iJJu¢.
Our responsibiliti¢s And the r¢8ponsibilitie8 of th¢ tru8tses with respect to goin8 ¢onLXrn are de8¢rib¢d in the relevant ￿tiOnS
of thi8 report.
Other Inforniatlon
The other inforn)ation compristh th¢ inforniation in¢lud¢d In the annual report other than tho fllwici￿ 8tat¢ments and our
auditoV8 report theroon. Th¢ trustees aro rn8pon8lble for the other Inforni8tlon contslned wlthln the annual reporL Our opinion
on the financi81 statements doe8 not cover the other inforniation and we do not expr¢gs any forni of aysurtnce concluslon
thereon. Our responslbllfty Is to read th¢ other Inforn]atlon aniL In doln8 50. ¢onslder whcthcr th¢ other Infornmtlon Is
materlally in¢onsi$t¢nt wlth the financial statements or our knowledge obtsined in th¢ ¢our8e of the audlL or otherwise 8ppears
to be Materi￿lY mls8tated. If we identify such material incon818ten¢ieg or apparent material misstatsments. we are required to
deterniine whether thls gives rise to a Material ml$statement In the financial statements th¢mselves. If, based on the work we
have performe¢ we conclude that there is a material misstatement of this other inforniation, we are wuired to report that fact.
W¢ ha￿ nothing to report in this regard.
Matters on whlch we are requffir￿ to report by ¢xeeptlon
W¢ have nothing to report in rwect of the followxng matters In relation to which the Charities (AC￿ullts and Reports)
R¢gulatlons 2008 require us to report to you if. in our opinion:
the infonnation given in the financial statements is inconsistent in any materlal respect wlth the trustees report: or
sufficient accounting records hav¢ not been k¢pL or
the fMan¢1￿ statements are not in agreement with the accounting r¢cords: or
we have nol received all the infom?ation and ¢xplanations w¢ r¢quire for our audit.

COOPER'S HILL RECREATIONAL TRUST LIMITED
INDEPEIYDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF COOPKR'S HILL RECREATIONAL TRUST LIMITED
R¢sponilblllde8 of tru$tse8
As explained more fully in the Statement of trustee8 rtspon8ibilitie8, the trust￿, who ar¢ also th¢ directors of th¢ ¢hArity for th¢
purpose of company law. Are respon8ible for the preparation of the financial statements qnd for being satisfied that they 8iv¢ 4
true and fair view. and for such interna] control as the trustees deterniine is necessary to enable the preparation of financial
ststements that are free from material misstatemenL whether due to fraud or error. In preparin8 the financial slatements. the
trustees ar¢ r¢sponsible for a%￿s51n8 th¢ charity's ability to continue as a going concxrn. di￿1051￿8. as appIl￿bI¢. mattcrs
r¢lated to 80in8 concern and using the going concem basis of accountin8 unless the trustees either intffl￿ to liquidats the
charitable company or to cease operations. or have no realistic alternative but to do ￿.
AudIto￿l Mpon•lbllltl¢• for the audlt of th* IInAn¢1￿ 4tatsm¢nts
We have been appointed as auditor under section 145 of th¢ Charities Act 20118nd report in ac¢ordanc• with th¢ Act and
r¢levant regulatlon$ nmde or havin8 effect thereund¢r.
Our objectiv¢J ar¢ to obtsin r¢asonablè •88uranco about whether th¢ finen¢ial 8tatement9 as a whoh are fre¢ from materlal
miS8tstemonL wh¢ther due to fraud or ¢rror, and to i98ue an auditoV8 report thAt includes our opinion. Reo8onable 988uran¢e 18 a
high level of assurance but is not a guarantee that an audlt conducted in accordance with ISAS (UK) wlll always detect a
material misststement when it exists. Misstatcments can arAse from fraud or error and considered mal¢rial ic individually or
in the aggregate, they could reasonably be expected to influence the eeonomlc decisions of us¢r8 t8k¢n on the ba8ls of these
financial stthments.
Th¢ ext¢nt to which our pro¢¢dure8 are capable of dot¢¢tin8 irre8ulariti￿, inoludin8 frau418 detailed below.
A further de8wlptlon of our rasponslbilltl¢s Is avallable on th¢ Flnan¢ial Reporting Coun¢ll'8 w¢b8its at: httPS:l/www.frc.or8.ukl
auditorsr¢sponJibiliti¢s, Thi8 de8¢ription fornjfj part of our auditoes r¢port.
Th18 r¢port Is made solely to th¢ wmpany's memb¢r8. as a body• in a￿Ordance with se¢tion 391 ofthe Companieg Act 2014.
Our audlt work has been un(krtaken so that w¢ might state to the company's memberg th09e metters we orn requlred to stats to
th¢m In an auditor's r¢port And for no oth¢r purpose. To th¢ fullest extent p¢miitt¢d by law, we do not accept or a88um¢
responsiblllty to anyone other than the rL)mpany and the company's members a8 a body, for our audlt worK for this repor¢ or
for the oplnions we hav¢ fornied.
Mr Divld John Hunter FCCA (Senlor Ststutory Audltor)
ror and on b¢hglf of D E Hunt•r Llmlted
I I September 2024
Cbarttnd AeeountAnts
ststutory Alldltor
2 Salisbury Cloae
Wokingham
Berkthire
RG414AJ
D E Huntw Limited is eligible for appoinknent as auditor of the Charity by ViTtu¢ of its eligibility for appoIntm￿t AS auditor of
a company under 8ection 1212 of th¢ Companies Act 2006.

COOPERIS HILL RECREATIONAL TRUST LIMITED
11
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPEIWITURE ACCOUNr
FOR THE YEAR EIWDED 31 DECEMBER 2023
Unn8trl¢ted Unrestrlcted
runds
runds
2023
2022
No
llltomo from:
Charitsble activitieg
Investments
26.646
151
25.705
Total Income
26,797
25,712
Exp¢ndltur¢ on:
Charitable a¢tlvltles
32,490
31.171
Total expendlture
31490
31,171
Net expendlture and movement In fun
(5,693)
(J,4J9)
R•¢onelllatlon of fund8:
Fund balance8 At l January 2023
126.591
132,050
Fund bal4ne•J at 31 De¢•mbèr 2023
120.898
126.591
Th¢ 8tAtsment of financial aotiviti•g includèi all 8Aill8 and 1088es reco￿19¢d in th¢ y4xr. All Incom¢ and expenditure derlve
from continuin8 a¢tivitl¢s.

COOPER'S HILL RECREATIONAL TRUST LITrIITED
BALANCE SHEET
.4SATJI DECEhlBER 2023
2023
1012
Not
Flied 4uoII
TuD￿JbIt a$
69Jfti
77.9119
Cumnt AN
Debiur¥
Cash oi bJDk And In bpnd
10.124
33.229
13.653
3&459
63,333
51114
Critdlt•T•'. •movnts falllni dug vAihltt
y•Ar
12
(IIA36)
(lJ221
N¢t ¢urrent Auets
51J17
4S.$92
Totsl •utts lu• eurrnit Il*bllldei
120.898
120,591
The fund• of th• eh•rlty
Unrullicted fun
13
120.898
12&591
120,898
126,591
The company i¥ enud•d to the uempilon ttom the iudit requltement contolned An ir¢don 471 oftho ConJp•oioi Act 2006, for
lh¢ Year1nd￿ 31 D¢¢¢mb¢r 2023, Althou￿ an wdil hu been out under￿lI0n 144 ofthe ChJrltknAoi2011.
The dire¢torn a¢knowled8¢ their r¢wThillti￿ for ¢ornptyi￿ with th• r•qulTMnents of th• Cryl•• Aet 2006 vAth T¢1￿¢1
to Aeeounrlng rworth iod th¢ pr•p1rntlonoffin￿clll th¢em¢ntL
The* flnancial st&tcm¢nts hAYQ IK¢n pr¢pwgd In •¢¢Wd0n￿ with th• pyovlilwi &TrI￿bIg w ¢gmpnlM wbj•d to ihe wnAII
compJniM ￿Sime.
Th• finllnoiAI Itlliementi ware by th• truJtee•an......
S Emmthi
Truthe
O Bradbury
Thiitee
Company re8kndon 01061860 and W4lu)

COOPER'S HILL RECREATIONAL TRUST LIMITED
11
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Aecountlug pollcl
Charlty Informatlon
CoopeV6 Hill Recreation￿ Thist Limited is a privth company limited by 8uarmtee I￿orporated in En8land and Wale8.
The re8iStered office is 2 Salisbury Close, Wokin8ham, B¢rk8hire. RG414AJ, Englgnd.
1.1 A¢countlng ¢onventlon
The finanGlaJ statcments have b¢en prepared in ￿COrdance wlth the charity, Artl¢les of A880ciation of 1972, th¢
Companies Act 2006 and 'Accountin8 and R¢porting by Charities: Statement of RKommended Pra¢ti¢¢ applicable to
charities preparing thelr accounts in accordance with the Flnanclal Reporting Standard appllcable in the UK and Republlc
of Ireland (FRS 102) (effective l January 2019)". The ¢harlty Is a Public B¢n¢flt Bntity as defined by FRS 102.
Th¢ charlty taken advantag¢ of the provi8ion8 in the SORP for ¢harities applyin8 FRS 102 Updats Bulletin I not to
prepare a Statement of Cash Flows.
Thr financial 8tat¢m¢nts are pr¢par¢d in st¢rlln& which 18 th• fun¢tionAI ¢urrncy of th¢ ¢harity. Mon•tary Amounts i
thes¢ fmancial stAt¢ments are round¢d to the neAr￿t £.
The flnan¢la] slatements have been pr¢par¢d under the histor1¢￿ cogt conv¢ntion. Tho prin¢lpai accounting poli¢l¢A
adopted ar¢ 8¢t out below.
1.2 Golng eon¢•rn
At th¢ time of approvin8 th¢ financial 8tatemtnts, the tru8t¢e$ hAve a reagofiable expectition that thè charity ha8 adequate
r¢source8 to eontinue in operationAI existsnce for the fore8eeable ￿ture. Thu8 the tru$teeg conthue to adopt the 8oln8
concern ba818 of accounting In preparlng th¢ tlnmclal 8latements.
13 ChArltAbl¢ fund4
Unregtrithd fvnds are availabl¢ for u8e at the di8cretion of the trustee8 In fvrthernn¢e of their charltable objectives.
IA Income
Income is recO￿lsed when the charity is legally entitled to it After ony ￿rf0nnance ¢ondltion8 hav¢ been me( the
amounts can be meosured reliably• 8nd It is probable that income wlll be recelved.
Cath donation8 are rnoo8ni8ed on receipt. Other donations are reco8nised once the Charity hay been notified of the
donation. unless perfonnantt condhlons require deferral of the amount. Income tsx re￿verable in relation to donations
recelved under Qlft Ald 01 dceds of covenant 1$ r¢co8nlscd at thc ￿rne of thc donatlon.
Le8a¢i08 are reco￿13¢d on receipt or otherwise if the charity has been notified of an impending distributio￿ the amount
18 knowfy 8nd receipt 1$ expected. If the amount Is not known. th¢ legacy is treatsd 48 a conting¢nt asseL
IJ Expondltsr•
Unrestrxcted funds are available for use at the discretion of the trustees in furtherance of th¢lr charitable objectives.
1.6 Tanglble Ilxed 259tts
Tangible fixed assets are initia]ly measured at ¢ogt and Subgequently rne￿Ured at cost or valuat10￿ net of depreciation
nd any impairment losseg.
Depreciation is rc¢o8nised 80 as to write off the ￿$t or Valuation of assets less their regidual values over their use￿1 Ilves
on the followin8 ba8e8:
Land and buxldings
Fixtures, ffttin8s & equipment
2.5 to 5% strnight line
25% straight line
The gain or loss arising on the dlsposal of an asset is deternilned as the dlfftrence between the sale pr￿ZedS and the
carrying value of the 8sseL and is reco8nised in the statement of financial activitles.

COOPER'S HILL RECREATIONAL TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollclej
(Contlnued)
1.7 Impalnnent of fix¢d a8l¢t•
At each reporting end dat4 the charity reviews th¢ wrying qmounts of its tangiblc assets to detern)in¢ whether th¢re 18
any indication that those assets have $uffer¢d an impainnent loss. If Any such indication exists. the recoverablc amount of
the asset is estlmated in order to d¢t¢nninc the extent of the Impalrni￿t loss (if any).
1.8 Cash and cash equlval¢nts
C8sh and cash equivalents include CAsh In hand, deposlts held at CAII wlth bank8, other shortstemi Ilquid Investments with
origlnal maturltles of three months or less, and bank overdrafts. Bank overdrafis are Shown withln iDrrowings In current
Ilabllltl¢s.
1.9 Flnan¢lAI Instruments
The charlty has elected to apply the provision8 of Sectlon 11 'Bft8ic Financlai Ingtriiments. and Section 12 '0ther
Financlal Instruments18sues' of FRS 102 to all of Its financ1￿ instruments.
Financial instruments are re¢ogni8ed in the chArityg balAn¢e Sheet when the ch8rfty becomes paty to the contr
provisions of the instrument.
Flnanclal assets and liabilities arc off6¢L wlth the net amounts pr¢s¢nt¢d In the flnan¢lal 3tAt¢m¢nts, when there Is a
l¢gaily enforceable right to Set off thB rcGognised amounts and there is an int¢ntion to s¢ttl¢ on anet basis or to r¢ali8e th•
18g¢t And s¢ttl¢ th¢ liability simult￿#oU8Iy.
Baslcflnandal (&fsets
Baslc flnanGlal assets, whl¢h Include debtt)r5 and ctt8h and bank balan¢e4 aTe 1n1t1￿lY m¢asur¢d at tran8&Ctlon pr1¢¢
Including transa¢tion c08ts and are $ubsequently carried at amortfsed Lxlst using th¢ ¢ffertlve Interest method unl¢8$ the
arrangement constltutes a financlng transact10￿ where the transactlon Is mea8ur¢d at the present value of the fvture
rvxipts dI8￿unted At a market rat¢ of Interest. Finan¢lal ￿sets cl&8sified as r¢¢¢ivable within on¢ y¢ar are not amorti8¢d.
Baslejlnandal llablllkles
Ba81¢ financial IiAbilitie4 includitt8 creditorg ffid bank IoAns are initially reco8nlsed at transactlon prlc¢ unless the
arrangement consdtutes a flnan¢lng tr8nsactlon. where the debt Instrument Is mrasur¢d at thc prcJ¢nt valu¢ of th¢ futur¢
payments dlscounted at a market rate of intsrc3L Financial liabiliti¢s Gla8sified as payabl¢ within on¢ y*xr ar¢ not
amorti5e
Debt instrumthts arn SUb8¢q￿ntIY carried at arnortlsed cost, U$in8 the effectlve intveAt rate method.
1hde CTeditor8 are obli8ation8 to pay for goods or servlces that have been aquiral in the ordinary course of operation$
from suppliers. Amounts payable are classified as current liabllltles If payment Is due within one year or less. If not. they
are presented as non-current liabilities. Trade creditors are reco8nised initially at transaction price and subsequently
measured at amortlged cost uslng the effectlve intsrest meth(Na.
Derecognlllon olfinandal Uabjllll
Financial liabilities are derwnised when the charity'$ contractual obligations expire or are dlschaW or cancelled.
CrltleAI aceounthiz ¢8tlmatt• and Judg¢muts
In the appli¢ation of the charity's aecounting policies, the trustees are required to make judgements, estimates and
assumptions about the carylng amount of assets and liabilities that are not reAdily tpparent from other sources. The
estimates and associated assumptions ar¢ based on historical experience and other factors that are wnsidered to be
relevant. Actual results may differ from these estimates.
The estimat¢s and und¢rlying a8Jumption8 arn r¢viwed on an on8oln8 bagis. Revlgions to accountin8 estimates gre
r¢cogn3s¢d in the period in which the estimat¢ is revised where the wision afftcts only that peri￿ or in th¢ perfod of
the revision and ￿tllre periods where the revision afftcts both current and future pffiods.

COOPERTS HILL RECREATIONAL TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Charltable aetMtle8
Manorcroft
football
MAnorcr*)ft Communlty
expem
Interttt
Company
Totsl
2023
2023
Ill￿Me from ¢hHrftsbl¢
actlvitl¢s
9,000
9,000
5,646
3,000
26,646
25,705
For th¢ year •nd•d 31 De¢￿ber 2022
Manoreroft
footb￿1
MAnor¢roft Communlty
expen
IDteYtst
Comp
2022
Income from charitable activiti¢s
9,000
9,000
4.905
2.800
25,705
Analy81s by fund
Unr¢strlcted Ilmds - 8enernl
9,000
9.000
4,905
2,800
25.705
Income from Invejtments
UDrt•trlttsd UnreBtrlet•d
fundi
fundi
2023
2022
tnt¢rest receivable
151
10-

COOPER'S HILL RECREATIONAL TRUST LIMITED
NOTES TO THE FINANCIAL STATEMEIYTS (CONTll¥uED)
FOR YEAR ENDED 31 DECEMBER 2023
Charltsble aetfvltles
General
expenses
Other
expen8eJ
Total
2023
Totsl
2022
Depreciatlon
Electricityhvater
Rent and rats8
IDsuronoe
Pavilion malntenan¢e
Telephone
Administration
Grounds m4int¢nan
Audit fees
Bad b¢bt wrlte off
8.619
8.619
6.043
2,500
3.996
7.718
1,654
8.619
6,043
1500
3.996
7.718
1,654
2,500
4.756
6.623
362
S16
810
(690)
1,150
810
1,150
810
23.871
8,619
32,490
31,171
23,871
8.619
32,490
31,171
N•t mov•m•nt In fundi
2023
2022
Th¢ net movemont in fund819 statsd all¢r ¢hAr8lnW{creditin8)',
Depreciation of own¢d tsn8ible fixed 488ets
8,618
8.618
Depreclall¢w oflanglbles.. 7blal SOFA cAarye dWersJrom RS nékes by..
(i)
(i)
TruJt¢¢J
None of th¢ trustees (or any pmon8 connected with them) received any remunqration or benefits from th¢ Charity durin8
the yeAr.
Employ
There were no employe￿ durln8 the year.
The average monthly number of employees during the year wa8:
2023
Number
2022
Number
Taxatlon
Th¢ charity is ¢xempt from taxation on its aGtiviti¢s becau8¢ all its inoom¢ is applid for ¢haritabl¢ purposes.
11

COOPER'S HILL RECREATIONAL TRUST LIMITED
NOTES TO THK FINANCIAL STATEMENTS (CONTIIYUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
10 Tan8lbl¢ fixed as8ets
IAnd andFl¥tsre4 flttlj
b4lldlnp & equlpment
Cost
At l January 2023
211268
41416
2J3,684
At 31 December 2023
211268
41416
253.684
Depr¢datlon and Impalrm•nt
At l January 2023
Depreclatlon charged In the year
136,140
7.183
39.545
1,435
175.685
8,618
At 31 December 2023
143,323
40,980
184J03
Carrylng amount
At 31 December 2023
67,945
1,436
69,381
At 31 December 2022
75.128
1871
77,999
11 D•btor•
2023
2022
Amounts fAlllng due wlthln one yeAr:
Trade d¢btor8
Amounts owed by a88o¢IAted sections
Oth¢r debtors
Prepayments and acGn￿l In￿me
(i)
5.400
750
3,975
9,900
3.755
10.124
13.653
12 Cr•dltor8: amounts falllng dv* wlthln one y¢•r
2023
2022
Trade eredltor8
Other creditors
Accrua18 and deferr¢d income
9216
1.000
1,620
712
810
11.836
1,522
13 Unre8trlet¢d fund8
At l January
2023
Ineoming
Re8ourcesAt 31 Deeember
expended
2023
Ocn¢]al tlmdJ
126,591
26,797
(31490)
120,898
12-

COOPER'S HILL RECREATIONAL TRUST L￿[TED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
13 UnreJtrl¢t¢d fun
(CODtInu￿)
Prevlou y•Ar:
At l January
2022
In¢ornlDg
r•80uree8
Re80ur¢uAt 31 Dec¢mbtr
•xpond•d
2022
Oeneral funds
132,050
25,712
(31,171)
126,591
13-