| Page | |||
|---|---|---|---|
| Trustee's annual report |
|||
| Independent examiner's report |
to the trustee | ||
| Statement offinancial |
activities | ||
| Statement offinancial |
position | ||
| Notes to the financial | statements | ||
| The following pages |
do not form part ofthe financial statements | ||
| Detailed statement of |
financial | activities | 17 |
| Reference and administrative | Reference and administrative | Reference and administrative | details | ||
|---|---|---|---|---|---|
| Registered | charity | name | Castle Park Trust | ||
| Charity registration | number | 507587 | |||
| Principal offic | Council Offices | ||||
| 4 Civic Way | |||||
| Ellesmere Port |
|||||
| CH65 OBE | |||||
| The trustee | |||||
| Cheshire West and | Chester | ||||
| Council, which comprises | 75 | ||||
| Members, none ofwhom |
are | ||||
| remunerated by the charity. |
|||||
| Independent | examiner | Rachel Palombella | FCA | ||
| AGP Chartered Accountants |
|||||
| Sycamore House | |||||
| Sutton Quays Business Park | |||||
| Sutton Weaver | |||||
| Run corn | |||||
| Cheshire | |||||
| WA7 3EH | |||||
| Solicitors | Cheshire West and | Chester Council Solicitors | |||
| Bank | Lloyds Bank PLC through | Cheshire West and Chester Council |
| 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Endowment | ||||||
| funds | funds | Total funds | Total funds | ||||
| Note | E | E | 6 | ||||
| Income and endowments | |||||||
| Charitable activities |
4 | 132,407 | 132,407 | 106,254 | |||
| Investment income |
5 | 527 | 527 | 370 | |||
| Total income | 132,407 | 527 | 132,934 | 106,624 | |||
| Expenditure | |||||||
| Expenditure on charitable |
activities | 8,7 | 120,833 | 120,833 | 103,539 | ||
| Total expenditure | 120,833 | 120,833 | 103,539 | ||||
| Net income | 11,574 | 527 | 12,101 | 3,085 | |||
| Transfers between |
funds | (2,683) | 2,683 | ||||
| Other recognised | gains and losses | ||||||
| Gains/(losses) on valuation |
ofinvestment | ||||||
| property | 89,200 | 89,200 | 17,400 | ||||
| Net movement in |
funds | 8,891 | 92,410 | 101,301 | 20,485 | ||
| Reconciliation offunds |
|||||||
| Total funds brought | forward | 183,480 | 519,819 | 703,299 | 682,814 | ||
| Total funds carried forward | 192,371 | 612,229 | 804,800 | 703,299 |
| Note | 2022 | 2021 f |
||||
|---|---|---|---|---|---|---|
| Fixed assets | ||||||
| Tangible fixed assets | 12 | 414,900 | 325,700 | |||
| Current assets | ||||||
| Debtors | 13 | 1,763 | 22,548 | |||
| Cash at bank and in | hand | 389,196 | 358,956 | |||
| 390,959 | 381,504 | |||||
| Creditors: amounts | falling | due within one year | 14 | 1,259 | 3,905 | |
| Net current assets | 389,700 | 377,599 | ||||
| Total assets less current liabilities | 804,600 | 703,299 | ||||
| Funds ofthe charity | ||||||
| Endowment funds: |
||||||
| Permanent endowment |
funds | 476,101 | 384,218 | |||
| Expendable endowment |
funds | 136,128 | 135,601 | |||
| Unrestricted funds |
192,371 | 183,480 | ||||
| Total charity funds | 15 | 804,600 | 703,299 |
| Charitable activities |
||||
|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds f |
2022 | Funds | 2021 | |
| Rent income | 98,330 | 98,330 | 72,819 | 72,819 |
| Ice cream licence and cafe income | 4,277 | 4,277 | 6,667 | 6,667 |
| Front ofhouse funding | 22,000 | 22,000 | 22,000 | 22,000 |
| Other contributions | 7,800 | 7,800 | 4,768 | 4,768 |
| 132,407 | 132,407 | 106,254 | 106,254 |
| Endowment | Total | Funds | Endowment | Total | Funds | |||
|---|---|---|---|---|---|---|---|---|
| Funds f |
2022 f |
Funds | 2021 f |
|||||
| Bank | interest | receivable | 527 | 527 | 370 | 370 |
| 6. | Expenditure | on ch | a | ritabl | e | act | ivities | by | fund type | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||||||
| Funds | 2022 f |
Funds 6 |
2021 | |||||||||
| Maintenance | and preservation | of | ||||||||||
| Castle Park | building | and | grounds | 77,824 | 77,824 | 64,342 | 64,342 | |||||
| Support costs | 43,009 | 43,009 | 39,197 | 39,197 | ||||||||
| 120,833 | 120,833 | 103,539 | 103,539 | |||||||||
| 7. | Expenditure | on charitable | activities | by | activity type | |||||||
| Activities | ||||||||||||
| undertaken | Support | Total funds | Total fund | |||||||||
| directly | costs | 2022 | 2021 | |||||||||
| 6 | 6 | 6 | ||||||||||
| Maintenance | and preservation | of | ||||||||||
| Castle Park | building | and grounds | 77,824 | 42,009 | 119,833 | 102,539 | ||||||
| Governance | costs | 1,000 | 1,000 | 1,000 | ||||||||
| 77,824 | 43,009 | 120,833 | 103,539 | |||||||||
| 8. | Analysis of | support | costs | |||||||||
| Support | ||||||||||||
| costs | Total 2022 | Total 2021 | ||||||||||
| 6 | 8 | f | ||||||||||
| Premises | 2,831 | 2,831 | 2,559 | |||||||||
| Governance | costs | 1,000 | 1,000 | 1,000 | ||||||||
| Legal, professional | and admin fees | 39,178 | 39,178 | 35,638 | ||||||||
| 43,009 | 43,009 | 39,197 | ||||||||||
| 9. | Independent | examination | fees | |||||||||
| 2022 | 2021 | |||||||||||
| 6 | 6 | |||||||||||
| Fees payable | to the | independent | examiner for: | |||||||||
| Independent | examination | ofthe financial | statements | 1,000 | 1,000 |
| Year ended 31 March 202 Tangible fixed assets |
2 |
|---|---|
| Land and | |
| buildings | |
| 8 | |
| Cost | |
| At 1 April 2021 | 325,700 |
| Revaluations | 89,200 |
| At 31 March 2022 | 414,900 |
| Depreciation | |
| At 1 April 2021 and 31 March 2022 | |
| Carrying amount |
|
| At 31 March 2022 | 414,900 |
| At 31 March 2021 | 325,700 |
| 13. | Debtors | |||
|---|---|---|---|---|
| 2022 | 2021 | |||
| 8 | ||||
| Other debtors | 1,763 | 22,548 | ||
| 14. | Creditors: amounts | falling due within one year | ||
| 2022 f |
2021 | |||
| Other creditors | 1,259 | 3,905 |
| Gains and | At | ||||||
|---|---|---|---|---|---|---|---|
| At 1 Apr 21 f |
Income E |
Expenditure 6 |
Transfers | losses E |
31 Mar 22 | ||
| General funds | 16,712 | 132,407 | (120,833) | (17,683) | 10,603 | ||
| Designated | Fund | 166,768 | 15,000 | 181,768 | |||
| 183,480 | 132,407 | (120,833) | (2,683) | 192,371 | |||
| Gains and | At | ||||||
| At 1 Apr 20 6 |
Income 6 |
Expenditure E |
Transfers | losses f |
31 Mar 21 | ||
| General funds | 21,448 | 106,254 | (103,539) | (7,451) | 16,712 | ||
| Designated | Fund | 162,000 | 4,768 | 166,768 | |||
| 183,448 | 106,254 | (103,539) | (2,683) | 183,480 |
| Gains and | At | |||||||
|---|---|---|---|---|---|---|---|---|
| At1Apr21 F |
Income 6 |
Expenditure f |
Transfers 6 |
losses 5 |
31 Mar E |
22 | ||
| Permanent | ||||||||
| endowment- | ||||||||
| Permanent | ||||||||
| endowment | fund | 384,218 | 2,683 | 89,200 | 476,101 | |||
| Expendable | ||||||||
| endowment- | ||||||||
| Investment | ||||||||
| income | 135,601 | 527 | 136,128 | |||||
| 519,819 | 527 | 2,683 | 89,200 | 612,229 | ||||
| Gains and | At | |||||||
| At 1 Apr 20 | Income | Expenditure | Transfers 6 |
losses f |
31 Mar 5 |
21 | ||
| Permanent | ||||||||
| endowment- | ||||||||
| Permanent | ||||||||
| endowment | fund | 364,135 | 2,683 | 17,400 | 384,218 | |||
| Expendable | ||||||||
| endowment- | ||||||||
| Investment | ||||||||
| Income | 135,231 | 370 | 135,601 | |||||
| 499,366 | 370 | 2,683 | 17,400 | 519,819 |
| Analysis of net as | sets between funds | |||
|---|---|---|---|---|
| Unrestricted | Endowment | Total Funds | ||
| Funds | Funds 6 |
2022 f |
||
| Tangible fixed assets | 414,900 | 414,900 | ||
| Current assets | 193,630 | 197,329 | 390,959 | |
| Creditors less than | 1 year | (1,259) | (1,259) | |
| Net assets | 192,371 | 612,229 | 804,600 | |
| Unrestricted | Endowment | Total Funds | ||
| Funds | Funds | 2021 | ||
| F | 5 | |||
| Tangible fixed assets | 325,700 | 325,700 | ||
| Current assets | 187,385 | 194,119 | 381,504 | |
| Creditors less than | 1 year | (3,905) | (3,905) | |
| Net assets | 183,480 | 519,819 | 703,299 |
| 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|
| 5 | |||||||
| Income and endowments | |||||||
| Charitable activities |
|||||||
| Rent income | 98,330 | 72,819 | |||||
| Ice cream licence and cafe | income | 4,277 | 6,667 | ||||
| Front ofhouse funding | 22,000 | 22,000 | |||||
| Other contributions | 7,800 | 4,768 | |||||
| 132,407 | 106,254 | ||||||
| Investment income |
|||||||
| Bank interest receivable | 527 | 370 | |||||
| Total income | 132,934 | 106,624 | |||||
| Expenditure | |||||||
| Expenditure on charitable |
activities | ||||||
| Maintenance and preservation |
ofCastle Park building | and grounds | |||||
| Activities undertaken | directly | ||||||
| Rates and water | 35,334 | 15,732 | |||||
| Light, heat and communications | 10,722 | 11,687 | |||||
| Repairs and maintenance | 30,530 | 33,525 | |||||
| Telephone | 238 | 395 | |||||
| 77,824 | 64,342 | ||||||
| Support costs | |||||||
| Building security | 772 | 738 | |||||
| Insurance | 2,059 | 1,821 | |||||
| Legal, professional and |
administration | fees | 38,178 | 35,638 | |||
| 42,009 | 38,197 | ||||||
| Governance costs | |||||||
| Independent examiners |
fee | 1,000 | 1,000 | ||||
| Expenditure on charitable |
activities | 120,833 | 103,539 | ||||
| Net income | 12,101 | 3,085 |