HORDEN RECREATION GROUND INCOME AND EXPENDITURE ACCOUNTS 2023124 CHARITY NAME: HORDEN RECREATION GROUND Charity Commission Registered Number 520826 For the Financial Year Ended 31st March 2024 SECTION A Unrestricted Funds INCOME- SUMMARY 202212023 202312024 BALANCE BROUGHT FORWARD £123,055 £59,000 DONATIONS AND LEGACIES £89,356 £59,920 CHARITABLE ACTIVITIES £19,261 £22,809 OTHER £19,567 £28,048 TOTAL INCOME £128,184 £110,777 TOTAL £251,239 £169,777 EXPENDITURE- SUMMARY 202212023 202312024 TOTAL EXPENDITURE £192,239 £125,479 NET TOTAL (Inc-Exp) £59,000 £44,298 TOTAL CASH & INVESTMENTS £59,000 £44,298 A detailed incomelexpenditure report can be found in APPENDIX 1. SECTION B Restricted Income Funds Horden Parish Council, as sole Trustees of the Charity, support Horden Recreation Ground financially via a grant donation, under their powers, specifically the Open Spaces Act 1906 s.9 and s.10. The grant donation is used solely to offset the expenditure incurred by Horden Recreation Ground. SECTION C Endowment Funds Name of Charity Horden Recreation Ground Has the charity any endowment funds NO SECTION D Statement of Assets and Liabilities at Year End For the Financial Year ended 31st March 2024 D1a Cash Funds £44,298 D1 b Other Monetary Assets NIA D3a Investment Assets NIA D3b Assets Retained for the Charity's Own Use £146,891 D2 Liabilities NIA Declaration I declare, in my capacity of charity trustee, that: The trustees have approved the report above., and Have authorised etos n it on their behalf. Signature Full Name David Tait Position (eg. Chairman) Chairman Date 6th June 2024 TRUSTEES, ANNUAL REPORT (Accompanying Income and Expenditure Accounts) SECTION 1 Legal and Administrative Information Charity Name Horden Recreation Ground Charity Commission Number 520826 For the Year Ended 3151 March 2024 Charity's principal address Horden Parish Council Horden Social Welfare Centre Seventh Street Horden Peterlee Co Durham SR8 4LX Governing Document Transfer document dated 5th November 1998. Objects of the charity In the interests of social welfare, to'improve the conditions of life for the inhabitants of the area without distinction of political, religious or other opinions by the provision and maintenance of a recreation ground. The land identified in the schedule to the scheme must be retained by the trustee for use of the object of the charity. Professional Advisers Mortons Solicitors, Sunderland SECTION 2 Trustees and Governance Name of Trustee Dates during which the named trustees acted if not for the whole eriod of this re ort Name of person (or body) entitled to appoint any charity trustee Horden Parish Council Horden Parish Council Please explain briefly how trustees are elected or appointed. Trustee selection method The term Trustee in accordance with the document of transfer dated 5th November 1998 applied to Horden Parish Council as a corporate body. There are no individual Trustees. Names of the charity's Custodian trustees Not Applicable. SECTION 3 Activities and Achievements Horden Recreation Ground continues to provide value for money recreational services to the local public. The park boasts two play areas, cricket field, general training pitch with floodlights, football ground, bowling greens, a multi-sports pitch, decorative bandstand and two sculptures. The ground is host to a number of thriving sports clubs; Horden Cricket Club. Horden Welfare Football Club. Horder. Lomnwlfy Welfare Football Club Ladies Horden Welfare Football Club Junior Academy. Horden Mens and Ladies Bowls Club. The ground floor of Ambulance House is designated the Vintage Tearoom, which is open three days per week, March to October, and run by volunteers. The upper floor is occupied by Horden Heritage Centre, to showcase displays of local memorabilia, which have been donated or loaned to the Centre. Park House, a former residential property is now home to Creative Youth Opportunities (CYO), a CIC social enterprise which uses art to enrich the lives of children & young people. SECTION 4 Policies Charity trustees should give in their report a description of the policies that they have adopted. Reserves Policy Horden Parish Council operating as trustee, use a five year strategic plan in which reserves are allocated. Contingency funds are set aside in the form of a donation for the ground when applicable in order to purchase equipment to effect emergency repairs where required. Grant-making Policy The Trust, through the Parish Council try to access external grantslfunding opportunity whenever practical. Any grants obtained will be utilised for the benefit of improvements to recreation facilities and on revenue costs associated therewith. Investments selection policy There is no such policy. Review of major risks The Charity has an extensive asset base. Major refurbishment is required to the properties which commenced in 2019120. SECTION 5 Signature and Declaration Declaration I declare, in my capacity of charity trustee, that.. The trustees have approved the report above. and Ha authorised me to sign it on their behalf. Signature Full Name David Tait Position (eg. Secretary, Chair) Chairman Dated 6th June 2024 HORDEN RECREATION GROUND INCOME AND EXPENDITURE ACCOUNTS 2023124 CHARITY NAME: HORDEN RECREATION GROUND Charity Commission Registered Number 520826 For the Financial Year Ended 31st March 2024 SECTION A Unrestricted Funds INCOME- SUMMARY 202212023 202312024 BALANCE BROUGHT FORWARD £123,055 £59,000 DONATIONS AND LEGACIES £89,356 £59,920 CHARITABLE ACTIVITIES £19,261 £22,809 OTHER £19,567 £28,048 TOTAL INCOME £128,184 £110,777 TOTAL £251,239 £169,777 EXPENDITURE- SUMMARY 202212023 202312024 TOTAL EXPENDITURE £192,239 £125,479 NET TOTAL (Inc-Exp) £59,000 £44,298 TOTAL CASH & INVESTMENTS £59,000 £44,298 A detailed incomelexpenditure report can be found in APPENDIX 1. SECTION B Restricted Income Funds Horden Parish Council, as sole Trustees of the Charity, support Horden Recreation Ground financially via a grant donation, under their powers, specifically the Open Spaces Act 1906 s.9 and s.10. The grant donation is used solely to offset the expenditure incurred by Horden Recreation Ground. SECTION C Endowment Funds Name of Charity Horden Recreation Ground Has the charity any endowment funds NO SECTION D Statement of Assets and Liabilities at Year End For the Financial Year ended 31st March 2024 D1a Cash Funds £44,298 D1 b Other Monetary Assets NIA D3a Investment Assets NIA D3b Assets Retained for the Charity's Own Use £146,891 D2 Liabilities NIA Declaration I declare, in my capacity of charity trustee, that: The trustees have approved the report above., and Have authorised etos n it on their behalf. Signature Full Name David Tait Position (eg. Chairman) Chairman Date 6th June 2024 TRUSTEES, ANNUAL REPORT (Accompanying Income and Expenditure Accounts) SECTION 1 Legal and Administrative Information Charity Name Horden Recreation Ground Charity Commission Number 520826 For the Year Ended 3151 March 2024 Charity's principal address Horden Parish Council Horden Social Welfare Centre Seventh Street Horden Peterlee Co Durham SR8 4LX Governing Document Transfer document dated 5th November 1998. Objects of the charity In the interests of social welfare, to'improve the conditions of life for the inhabitants of the area without distinction of political, religious or other opinions by the provision and maintenance of a recreation ground. The land identified in the schedule to the scheme must be retained by the trustee for use of the object of the charity. Professional Advisers Mortons Solicitors, Sunderland SECTION 2 Trustees and Governance Name of Trustee Dates during which the named trustees acted if not for the whole eriod of this re ort Name of person (or body) entitled to appoint any charity trustee Horden Parish Council Horden Parish Council Please explain briefly how trustees are elected or appointed. Trustee selection method The term Trustee in accordance with the document of transfer dated 5th November 1998 applied to Horden Parish Council as a corporate body. There are no individual Trustees. Names of the charity's Custodian trustees Not Applicable. SECTION 3 Activities and Achievements Horden Recreation Ground continues to provide value for money recreational services to the local public. The park boasts two play areas, cricket field, general training pitch with floodlights, football ground, bowling greens, a multi-sports pitch, decorative bandstand and two sculptures. The ground is host to a number of thriving sports clubs; Horden Cricket Club. Horden Welfare Football Club. Horder. Lomnwlfy Welfare Football Club Ladies Horden Welfare Football Club Junior Academy. Horden Mens and Ladies Bowls Club. The ground floor of Ambulance House is designated the Vintage Tearoom, which is open three days per week, March to October, and run by volunteers. The upper floor is occupied by Horden Heritage Centre, to showcase displays of local memorabilia, which have been donated or loaned to the Centre. Park House, a former residential property is now home to Creative Youth Opportunities (CYO), a CIC social enterprise which uses art to enrich the lives of children & young people. SECTION 4 Policies Charity trustees should give in their report a description of the policies that they have adopted. Reserves Policy Horden Parish Council operating as trustee, use a five year strategic plan in which reserves are allocated. Contingency funds are set aside in the form of a donation for the ground when applicable in order to purchase equipment to effect emergency repairs where required. Grant-making Policy The Trust, through the Parish Council try to access external grantslfunding opportunity whenever practical. Any grants obtained will be utilised for the benefit of improvements to recreation facilities and on revenue costs associated therewith. Investments selection policy There is no such policy. Review of major risks The Charity has an extensive asset base. Major refurbishment is required to the properties which commenced in 2019120. SECTION 5 Signature and Declaration Declaration I declare, in my capacity of charity trustee, that.. The trustees have approved the report above. and Ha authorised me to sign it on their behalf. Signature Full Name David Tait Position (eg. Secretary, Chair) Chairman Dated 6th June 2024 ## **INTERNAL AUDIT REPORT** ## **HORDEN PARISH COUNCIL - HORDEN RECREATION GROUND WELFARE TRUST CHARITY ARRANGEMENTS.** ## **FOR INFORMATION MEMBERS OF THE HORDEN PARISH COUNCIL AND HORDEN RECREATION GROUND WELFARE TRUST.** ## **6 JUNE 2024** ## **Introduction** 1 As part of the 2023/24 Internal Audit Plan, an audit was carried out in April 2024 to evaluate the control framework in place on the management of the risks associated with Horden Parish Council and their Horden Recreation Ground Welfare Trust charity arrangements. 2 The last audit in this area was carried out by Durham County Council in February 2023 when a Substantial Level of assurance was provided. This assurance level is defined as:- ## **“There is a sound system of control. Any weaknesses identified expose some of the system objectives to minor risk.”** 3 This year’s audit examines the financial arrangements in place for the Horden Recreation Ground Welfare Trust including receipts and payments, banking arrangements and grant money requested and received from Horden Parish Council covering the period 1 April 2023 to 31 March 2024. ## **Conclusion** 4 The recent audit work has again resulted in a continuation of the **Substantial** level of assurance that the control framework and procedures in place are effective in managing the associated risks. ## **Summary of Findings** 5 The council is a sole managing trustee of a charitable body called the Horden Recreation Ground Welfare Trust - Charity number 520826. The council is shown as the sole trustee on the Charity Commission’s register and no other trusteeships are registered for this charity. _6_ The following information is reflected in the sighted original Trust Deed dated 5 November 1998 1 _“_ The object of the charity is, in the interests of social welfare, to improve the conditions of life for the inhabitants of the area of benefit without distinction of political, religious or other opinions by the provision and maintenance of a recreation ground. The land identified in the schedule to this scheme must be retained by the trustee for use for the object of the charity.” In addition to the above charity objects, charity Trustees must not - _r_ eceive any benefit in money or in kind from the Charity or - Have any financial interest in the supply of goods or services to the charity. - Acquire or hold any interest in property of the charity (except in order to hold it as a trustee of the charity. 7 In my opinion the recreation ground provided is used to meet its objectives for recreational use. The land in question is currently used by football and cricket teams as well as providing sculptures, parkland and play area provision for the benefit of Horden’s inhabitants. 8 Trustees are asked to declare any interest in agenda items at the start of each meeting. 9 On 8 April 2024 the Charities Commissions website indicated that the Charity reporting was overdue by 68 days. No income and expenditure figures are lodged with the Charities Commission for the year ending 31 March 2023. The current year’s figures (2023/24) should be submitted when required. **As a result of the audit this missing year ending 31 March 2023 information was forwarded to the Charity Commission on 11 April.** _A copy of the Charity Commission Annual Return 2023 and future years submissions should be retained on file._ 10 The Charity’s financial arrangements are administered by Horden Parish Council. The Charity is run in accordance with Horden Parish Councils Policies and procedures. Some thought should be given to the establishment of separate Trust related policies and procedures. 11 As well as a separate Alpha accounting system for the Charity, Horden Parish Council administers a separate bank account, cheques book, paying in book, purchase orders (HRG numbers), receipt book and financial records. Therefore all procedures are in place to ensure that receipts and payments relating to the charity are kept separate from those of the parish council. 2 12 Expenditure and income amounts are reported to each meeting for approval by the Trustees. The Trust’s monthly bank balance is also reported to Trustees at every meeting. Regular (monthly) bank reconciliations are undertaken between bank statements and the Alpha computer system. _13_ I have examined a range of trust income and expenditure transactions for the period 1 April 2023 to 31 March 2024 and can certify that they are all trust related, appropriately coded and financially accounted for within the trusts accounts. Some trust payments are made from a separate cheque book/bank account located in the council offices. 14 Related to the above I have also examined a sample of BACS and Direct Debit payments relating to the charity. 15 Income related receipts were traced from the receipt book to the paying in book and then to the bank account. 16 The 2023/24 parish council grant to the Charity was shown as £136,557 in the latest budget report. For 2023/24 a grant of only £50,000 has been paid into the Trust. This is because the council will now only release grant monies once expenditure has been incurred. This avoids any grant payments being made without any expenditure being incurred by the charity. Various underspends exist on the charities budget to actual expenditure figures meaning the full transfer of grant was not necessary for 2023/24. _17_ A separate asset register is in place for the Charity. 18 The council produces separate monthly agendas for Charitable Trust meetings. These monthly meetings are held independently of and immediately following parish council meetings. ## **Background** This report is intended to present to the council the findings and conclusion of the audit. Any findings have been discussed with officers to improve the control framework. The views of officers have been taken into account in this report. 3