# **The Wheldrake Recreation Ground Foundation (Charity number: 523310)**
**Trustees annual report & financial statements for the year ended**
**31st March 2023**
Charity accounts preparation & independent examination service
## **The Wheldrake Recreation Ground Foundation**
**(Charity number: 523310)**
|**Contents**||
|---|---|
|**Index**|**Page**|
|**Report of the trustees**|**1**|
|**Independent examiner's report**|**4**|
|**Receipts & payments accounts**|**5**|
|**Statement of assets and liabilities**|**6**|
|**Notes to the accounts**|**7**|
## **Trustees' Annual Report**
**From:** 1st April 2022 **To:** 31st March 2023 **Charity's full name** The Wheldrake Recreation Ground Foundation **Registered Charity number** 523310
The Wheldrake Recreation Ground Foundation
## **Objectives and activities**
## **Summary of the purposes of the charity set out in its governing document**
The Wheldrake Recreation Ground Foundation, operating under the name of the WRA, is the registered charity (Charitable Trust) which is responsible for the management of the Trust property located between Broad Highway and Greengales Lane, comprising around 6 acres of land. Funds for a recreation ground was raised by the residents of Wheldrake, including a contribution from the Parish Council, which enabled the purchase of the property on 31 January 1972. The property was placed in Trust, a Charity formed, and the Parish council named as the Custodian Trustee. The Custodian Trustee (Parish Council) holds the Title to the Land, but is forbidden to be involved in the management of the Trust Property. The responsibility of managing the Trust Property is vested in a committee of managing trustees, appointed in accordance with the governing document, the Conveyance of 1972.
## **Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts**
To provide a recreational facility for the benefit of the residents of Wheldrake. In order to meet its charitable objective the management committee permit the facility to be used by individuals and businesses from the wider community when the facility is not required by residents of Wheldrake.
To increase the funds available to maintain the hall and reduce the cost of using the hall to local residents. To further the aim of the charity, local not for profit groups based in the village are offered a membership which allows them to use the facility as their base of operations
The trustees consider that they have complied with their duties to have due regard to the public benefit guidance published by the Charity Commission.
## **Achievements and performance**
## **Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.**
The financial year 2022/23 has been a challenging year due to the increase in energy costs and inflation around the world affecting prices in general. The trustees had already budgeted for external improvements and completed the rendering in accordance with the planning consent obtained in 2016 when the repairs to the roof was passed. This meant that other proposed improvements to the facilities had to be deferred. Despite these challenges, the charity still achieved its charitable purpose. Additionally, there has been an increase in the recreational activity with the addition of a darts club.
The bar continued to operate on a 7 day per week basis, which included opening during recreational events including darts, table tennis, football and cricket. The bar continued to operate on a volunteer basis, with the profits earmarked for the project to convert the tennis courts into a Multi Use Games Area to provide more recreational opportunities
The proposal to set up a separate trading subsidiary for the bar was put to the trustees and it was agreed to create the subsidiary once the CIO conversion was completed. It was understood and accepted that without the trading subsidiary, that the Charity would be liable for tax on the additional revenue.
The income received in this period from bar sales was £101,830 which has far exceeded the trading allowance. It has therefore been provided for that the profits from the bar takings of £40,309 (£101,830 takings less £61,521 bar purchases) be stated as a tax liability of approximately £8,000 . The trading of the bar is also subject to VAT this year and a provision of £492 has been made for this also
1
## **Financial review**
## **Review of the charity’s financial position at the end of the period**
A surplus has been made this year and has increased reserves.
## **Statement explaining the policy for holding reserves stating why they are held**
Unrestricted reserves are held to continue to maintain the building, field and facilities.
**Amount of reserves held £79,883**
**Reasons for holding zero reserves n/a**
**Funds materially in deficit** None
## **Explanation of any uncertainties about the charity continuing as a going concern**
No concerns
## **Structure, governance and management**
**Description of the charity's trusts**
**Type of governing document** Trust Deed
## **How the charity is constituted**
**Trustee selection methods including** The Trustees are appointed annually at the AGM, and the Governing Document makes **details of any constitutional** provision for the election of 13 Trustees from the community, and 14 named Trustees **provisions e.g. election to post or** from organisations listed in the second schedule of the the Trust Deed. Together they **name of any person or body entitled** form the management committee who oversee the hall and the recreation field. **to appoint one or more trustees**
## **Reference and administration details**
**Charity's full name** The Wheldrake Recreation Ground Foundation
**Other names the charity is known by** Wheldrake Recreation Association **Charity’s principal address** Wheldrake Village Hall Broad Highway Wheldrake,York **Postcode** YO19 6BU
## **Names of the trustees who manage the charity**
|**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or body) entitled to appoint trustee (if**
**any)**|
|---|---|---|---|
|Andrew Firth
Helen Hunter
Resigned October 22
Resigned October 22
Andrea Pearson
Appointed October 22
Sharon Brookes
October 22 to Feb 23
Treasurer until Feb 23
Graham Viney
Treasurer From Feb 23
Appointed October 22
Erica Brownlow
Sean Baldry
Appointed October 22
Anthony Carter
Paul Butler
Suzie Mercer
Secretary
Appointed October 22
Chair
Les Fearn
Sarah Levitt
Barry Midgley
Appointed October 22
Paul Rhodes||||
2
|**Names and addresses of advisers**|**Names and addresses of advisers**|**Names and addresses of advisers**|
|---|---|---|
|**Type of adviser**|**Name**|**Address**|
|Outsource Accountancy Services & Independent Examinations
**Independent**
**Examiner**
Karen Wood
ACMA,CGMA
Hiscox Building, Peasholme Green
YO1 7PR
**Bankers**
HSBC Selby Branch|||
## **Name of chief executive or names of senior staff members**
## **Declaration**
**The trustees declare that they have approved the Trustees Annual Report and Accounts**
**Signed on behalf of the charity's trustees**
## **Signature**
**Full Name Anthony Carter Position Chairman Date 28/01/2024**
3
**Independent examiner’s report to the trustees of The Wheldrake Recreation Ground Foundation**
I report on the accounts of: for the year ended: **31st March 2023**
## **The Wheldrake Recreation Ground Foundation**
which are set out on pages 5 to 7.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Charity'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 giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
- 2 the accounts do not accord with those records
Bar sales have exceeded the trading allowance for charitable organisations and I have been informed that the VAT and corporation tax will be paid next year.
**Karen Wood (ACMA)** Outsource independent examination service
29/01/2024
**Date:**
The Hiscox Building Peaseholme Green York YO1 7PR
4
## **The Wheldrake Recreation Ground Foundation**
(Charity number: 523310)
|**Receipts &payments accounts for theyear ended:**
**31st March 2023**|**Receipts &payments accounts for theyear ended:**
**31st March 2023**|**Receipts &payments accounts for theyear ended:**
**31st March 2023**|**Receipts &payments accounts for theyear ended:**
**31st March 2023**|**Receipts &payments accounts for theyear ended:**
**31st March 2023**|
|---|---|---|---|---|
|Advertising & publicity
Maintenance , repairs & renewals
Bar purchases
**Balance brought forward**
**Balance carried forward**
**Net of receipts/(payments)**
**Total payments**
Sundry costs
Loan repayments to external funder
**Total payments**
Bank charges
**Transfers between funds**
**Receipts**
Hall bookings
Affiliation fees
Affiliation rents
Legal fees
Hall deposit returned
Sundry income
Grants received
Recycling receipts
Bank interest
Donations
Field rent & key deposits
Bar sales
**Total receipts**
Independent examination
Rates, waste & water
Field maintenance
Cleaning & pest control
Licenses & membership
**Payments**
Insurance costs
Electricity & gas
Office & telephone|**Unrestricted**
**funds**
**£**
7,505
3,000
7,553
977
823
1,114
-
101,830
164
80
**123,046**
1,361
5,630
347
1,149
4,603
15
4,548
416
25,296
61,521
300
2,754
-
190
226
**108,356**
**7,620**
**115,976**
**7,070**
**-**
**72,813**
**79,883**|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
-
-
-
**-**
-
-
-
-
1,500
-
-
-
-
-
-
-
-
-
-
**1,500**
**-**
**1,500**
**( 1,500)**
**-**
**1,500**
**-**|**2023**
**Total**
**funds**
**£**
7,505
3,000
7,553
977
823
1,114
-
101,830
164
80
**123,046**
1,361
5,630
347
1,149
6,103
15
4,548
416
25,296
61,521
300
2,754
-
190
226
**109,856**
**7,620**
**117,476**
**5,570**
**-**
**74,313**
**79,883**|**2022**
**Total**
**funds**
**£**
5,154
3,750
9,522
15,501
390
405
93
19,488
4
-|
|||||**54,307**|
|||||1,283
2,509
326
887
5,318
-
4,023
668
5,914
8,583
280
-
1,129
244
-|
|||||**31,164**|
|||||**1,597**|
|||||**32,761**|
|||||**21,546**
**-**
**52,767**|
|||||**74,313**|
5
## **The Wheldrake Recreation Ground Foundation**
(Charity number: 523310)
|**Statement of assets and liabilities at:**||**31st March 2023**|**31st March 2023**|**31st March 2023**|
|---|---|---|---|---|
|Current bank account
Savings bank account
Bar account
Bar cash float
Cash in hand
**Trust Property**
Recreation ground
**Assets**
**Cash at bank and in hand**
**Investment assets**|**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
4,847
-
39,372
-
33,169
-
150
-
2,345
-
**79,883**
**-**
Expendable endowment
**Fund to which asset belongs**||**2023**
**Total**
**funds**
**£**
4,847
39,372
33,169
150
2,345
**79,883**|**2022**
**Total**
**funds**
**£**
18,830
42,508
12,306
150
519|
|||||**74,313**|
||||||
The trustees consider, in the light of professional advice, that the recreation ground (the 'Trust Property' as defined by the charity's governing document) is an expendable endowment. It is intended to be held as a long term capital asset of the charity to serve as a recreation ground, but in the exeptional circumstances, subject to three seperate criteria, it could be sold, though all proceeds would need to be applied for the purpose of the charity.
|**Liabilities**
Independent examination fee
VAT Liability
Corporation tax liability
Government bounce back loan|**Unrestricted**
**Funds**
**£**
-
350
492
8,000
**8,842**|**Restricted**
**Funds**
**£**
-
-
-
-
**-**|**2023**
**Total**
**Funds**
**£**
-
350
492
8,000
**8,842**|**2022**
**Total**
**Funds**
**£**
7,577
300|
|---|---|---|---|---|
|||||**7,877**|
6
## **The Wheldrake Recreation Ground Foundation**
(Charity number: 523310)
**Notes to the accounts for the year ended:**
**31st March 2023**
## **1. Basis of accounts**
The Trustees have taken advantage of section 144 (2) of the Charities Act 2011 and prepared the accounts on a receipts and payments basis.
## **2. Restricted income funds**
## **Fund name**
Wheldrake Parish council Ward Grant
## **Purpose**
Grant towards field maintenance Grant for car park improvements
|Wheldrake Parish council
Ward Grant|Balance
b/fwd
£
-
1,500
1,500|Incoming
resources
£
-
-
-|Resources
expended
£
0
1,500
1,500|Balance
c/fwd
£
-
-|
|---|---|---|---|---|
|||||-|
## **3. Bar trading and taxation**
Bar sales this year have exceeded the allowed trading limits for charitable organisations for both VAT and corporation tax purposes. The charity has registered for VAT on 1st March 2023 with VAT registration number 437 3826 76 and completed a VAT return. This was not paid in this current year so the liability has been stated on the SOAL. The corporation tax liability has also been recognised on the SOAL and is being dealt with by Adams & Co. Accountants.
**Approval of accounts for the year ended: 31st March 2023** The report and accounts were approved at a meeting of the Trustees held on: **Date Signed for and on behalf of the trustees Date Print name Position (e.g. Chair etc)**
7