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2023-03-31-accounts

Charity registration number 502812

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs J Farmer Ms K Jackson Mrs L Newton Charity number 502812 Principal address Common Road Dunnington York YO19 5NG Independent examiner Bretton Davis FCA of Hentons 124 Acomb Road York YO24 4EY

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

CONTENTS

Page
Trustees' report 1 - 3
Statement of trustees' responsibilities 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 16

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2023

The Trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's trust deed dated 4 June 1973, the Charities Act 2011 and "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 Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

To provide, sustain and improve sporting and leisure provisions for the rural community of the Parish and surrounding villages.

The aim is to encourage the individual to flourish in a fully supportive environment that is comfortable and conductive to participation.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

The Dunnington Playing Fields continue to support the Sporting Sections and the Community in general. Our Volunteers in each Sporting Section work very hard to provide very good facilities. Everyone of all ages is encouraged to participate with juniors and seniors being offered coaching. We consider the organisation an important part of the community now that schools do not provide the option of trying different sports. We consider it is important for young people to become active to enhance both their physical and mental wellbeing. We also hold a lunch for the over 50's once a month which is well supported.

Financial review

In 2022-23 the PFA decided to undertake the improvement of the facilities and infra-structure of the premises and surroundings. Improvements were made to the cricket and football changing rooms, the bowls path, the car park and the balcony together with the on-going maintenance of the sports fields. This increase in expenditure was funded from a combination of additional income received in year - a S106 contribution of over £6,000 together with additional receipts from the sporting sections and the sports club. The PFA continued to benefit from the Governments rates free policy.

As at 31 March 2023 the PFA had unrestricted reserves of £74,944 (2022: £90,907) and restricted reserves of £20,000 (2022: £26,445).

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 month’s expenditure. The Trustees considers 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. The importance of maintaining these reserves into 2023/ 2024 is highlighted by the fact that income may be reduced following a reduction in some section numbers and Sports Club income which is related to use and we await to see if there is return to function room booking levels before Covid.

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.

Plans for future periods

Financial stability for all the sections remains the priority. New ways to market the club are an ongoing process.

It is important to develop the 5 year plan as there are numerous areas that are in need of redecoration/review.

Volunteers continue to be difficult to come by both for the Playing Fields and the Sections and this is the major challenge for the organisation.

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Structure, governance and management

The playing fields association is constituted as a charity registered in England and Wales and governed by the Trust Deed dated 4 June 1973.

The Trustees who served during the year and up to the date of signature of the financial statements are as shown below.

Mrs J Farmer Mrs J Parkinson (Resigned 1 July 2023) Mrs P Shearing (Resigned 1 July 2023) Mr P Wordsworth (Resigned 1 July 2023) Mr P Newton (Resigned 1 July 2023) Mr G Wigdahl (Resigned 1 July 2023) Ms K Jackson Mr D Bailey (Resigned 1 July 2023) Mrs J Errington (Resigned 1 July 2023) Mrs L Newton Mr T Shearing (Resigned 1 July 2023)

The Playing Fields Association is composed of: a) Four officers - Chairman, Vice Chairman, Secretary and Treasurer.

These officers are elected at the Annual General Meeting of the Association which is usually held in the month of July at which any person of 21 years of age or over, resident in the Parish shall have the right to vote.

b) Management Committee

The Management Committee shall consist of such a number of Members (including the above Officers) that shall never be less than the number of Representatives of Organisations of the Association and shall be elected at the Annual General Meeting of the Association as in the case of the Officers.

c) Organisations

One representative of each of the following organisations who have the right to appoint their own representative. Parish Council Parochial Church CouncilReading Room Bowls Club Cricket Club Football Club Table Tennis Activity Park Sports Club Squash Club Tennis Club

The Playing Fields Association shall have the right to admit one representative from any new organisation started in the Parish provided that the number on the Management Committee is strictly adhered to.

d) Two co-opted Members

The Playing Fields Association shall have the right to co-opt two members annually.

The Playing Fields Association is entrusted with the control of the supervision of all activities in connection with the Playing Field and the responsibility both in respect of financial and all administrative arrangements in connection with the said Playing Field.

Bi-Monthly Committee meetings are held to discuss, authorise or reject any proposals financial or otherwise in connection with control and administration of the Playing Fields. Each section reports back to the PFA at the bimonthly meetings.

Through collaboration and partnership with other organisations within the Parish of the Playing Fields Association will contribute to local and regional development meeting the needs of all who wish to be involved.

The trustees' report was approved by the Board of Trustees.

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Mrs J Farmer Trustee Dated: 7 August 2023

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2023

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

I report to the Trustees on my examination of the financial statements of Dunnington & Grimston Playing Fields Association (the charity) for the year ended 31 March 2023.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

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

Independent examiner's statement

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 financial statements to be reached.

Bretton Davis FCA of Hentons

124 Acomb Road York YO24 4EY

Dated: 7 August 2023

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income from:
Donations and
legacies
3
2,000
758
Charitable activities
4
55,009
-
Investments
5
154
-
Total income
57,163
758
Expenditure on:
Expenditure on
charitable activities
6
73,126
7,203
Net (expenditure)/income
for the year/
Net movement in funds
(15,963)
(6,445)
Fund balances at 1 April
2022
90,907
26,445
Fund balances at 31
March 2023
74,944
20,000
Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
2,758
2,000
6,900
55,009
46,343
-
154
8
-
57,921
48,351
6,900
80,329
52,889
603
(22,408)
(4,538)
6,297
117,352
95,445
20,148
94,944
90,907
26,445
Total
2022
£
8,900
46,343
8
55,251
53,492
1,759
115,593
117,352

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Fixed assets
Tangible assets
11
Investments
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
15
Unrestricted funds
2023
£
10,000
101,141
111,141
(19,221)
£
3,023
1
3,024
91,920
94,944
20,000
74,944
94,944
2022
£
2,076
112,694
114,770
(1,450)
£
4,031
1
4,032
113,320
117,352
26,445
90,907
117,352

The financial statements were approved by the Trustees on 7 August 2023

Mrs J Farmer Trustee

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

Dunnington & Grimston Playing Fields Association is a public benefit entity and a registered charity in England and Wales and is unincorporated. The principal address is Common Road, Dunnington, York, YO19 5NG.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's trust deed dated 4 June 1973, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

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

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.

Interest received is included when receivable by the charity.

Grants for immediate expenditure are accounted for when they become receivable. Grants received for specific purposes are treated as restricted funds. Grants which are received for future accounting periods are deferred and recognised in those periods.

1.5 Expenditure

Resources expended are recognised in the statement of financial activities on an accruals basis.

Expenditure that is incurred in respect of specific activities are included in those cost categories. Expenditure which is incurred in respect to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities.

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Equipment

25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

1.11 Creditors and provisions

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

3 Donations and legacies

Unrestricted
Restricted
Total
Unrestricted
Restricted
funds
funds
funds
funds
2023
2023
2023
2022
2022
£
£
£
£
£
Donations and gifts
2,000
-
2,000
2,000
-
Grants receivable
-
758
758
-
6,900
2,000
758
2,758
2,000
6,900
Grants receivable for core activities
Pitch seeding and herbicide spraying
-
-
-
-
1,000
Children's playground
-
(5,900)
(5,900)
-
5,900
Changing rooms
-
6,158
6,158
-
-
Re-seeding
-
500
500
-
-
-
758
758
-
6,900
Total
2022
£
2,000
6,900
8,900
1,000
5,900
-
-
6,900

There are no unfulfilled conditions or other contingencies attached to these grants. The charity did not benefit directly from any other forms of government assistance. The grant to upgrade the children's playground was returned to the parish council during the year.

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

4 Charitable activities

Unrestricted
Unrestricted
funds funds
2023 2022
£ £
Other income 55,009 46,343
5 Investments
**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Interest receivable 154 8
6 Expenditure on charitable activities
Activities
Activities
undertaken
undertaken
directly directly
2023 2022
£ £
Dunnington sports club 51,032 40,776
Boxing day walk fundraiser 1,100 900
Premises and maintenance costs 27,071 10,766
79,203 52,442
Share of governance costs (see note 7) 1,126 1,050
80,329 53,492
Analysis by fund
Unrestricted funds 73,126 52,889
Restricted funds 7,203 603
80,329 53,492

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

7 Support costs

Support
costs
Governance
costs
£
£
Accountancy
-
1,126
-
1,126
Analysed between
Charitable activities
-
1,126
2023
£
1,126
1,126
1,126
2022
£
1,050
1,050
1,050

Governance costs includes payments to the independent examiner of £1,126 (2022: £1,050) for the independent examination of the financial statements.

8 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. No Trustees expenses have been incurred.

9 Employees

The average monthly number of employees during the year was:

2023 2022
Number Number
Total - -

There were no employees whose annual remuneration was more than £60,000.

10 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

11
Tangible fixed assets
Cost
At 1 April 2022
At 31 March 2023
Depreciation and impairment
At 1 April 2022
Depreciation charged in the year
At 31 March 2023
Carrying amount
At 31 March 2023
At 31 March 2022
12
Fixed asset investments
Cost or valuation
At 1 April 2022 & 31 March 2023
Carrying amount
At 31 March 2023
At 31 March 2022
13
Debtors
Amounts falling due within one year:
Other debtors
14
Creditors: amounts falling due within one year
Accruals and deferred income
Equipment
£
16,344
16,344
12,313
1,008
13,321
3,023
4,031
Unlisted
investments
£
1
1
1
2023
2022
£
£
10,000
2,076
2023
2022
£
£
19,221
1,450

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

15 Restricted funds

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

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 April 2021 resources expended 1 April 2022 resources expended 31 March 2023
£ £ £ £ £ £ £
Parish
Council
grounds
maintenance
fund 20,000 - - 20,000 - - 20,000
Derwent
Ward grant 148 1,000 (603) 545 - (545) -
City of York
grant -
Playground - 5,900 - 5,900 (5,900) - -
City of York
grant - Re-
seeding - - - - 500 (500) -
City of York
grant -
Changing
rooms - - - - 6,158 (6,158) -
20,148 6,900 (603) 26,445 758 (7,203) 20,000

Parish Council grounds maintenance - Transferred from Dunnington Sports Club, to be held by the Playing Fields Association and used on a 50/50 basis with Dunnington Parish Council for repairs to the fabric of the building with agreement of both parties. The cumulative balance within the Dunnington and Grimston Playing Field Association accounts is £20,000 and within the Parish Council's accounts is £20,000.

Derwent Ward - grant for hebicidal treatments.

City of York - Playground - grant for upgrading the children's playground. This was returned to the parish council during the year.

City of York - Re-seeding - grant for re-seeding and treatment of the playing fields.

City of York - Changing rooms - grant for the refurbishment of the changing rooms.

DUNNINGTON & GRIMSTON PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

16
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2023
2023
£
£
Fund balances at 31
March 2023 are
represented by:
Tangible assets
3,023
-
Investments
1
-
Current assets/(liabilities)
71,920
20,000
74,944
20,000
Total Unrestricted
funds
Restricted
funds
2023
2022
2022
£
£
£
3,023
4,031
-
1
1
-
91,920
86,875
26,445
94,944
90,907
26,445
Total
2022
£
4,031
1
113,320
117,352

17 Related party transactions

There were no disclosable related party transactions during the year (2022 - none).