REGISTERED CHARITY NUMBER: 523491 Report of the Trustees and Financial Ststgments for the Ygar Ended 31 May 2026 Bontham Playing Fiekls Association Bennett Kirkhope Smf(h Chartered Certified Accountants Suites 5 & 6 The Printworks Hey Road Barrow Clilheroe Lancashira BB7 9WB
Bentham Playlng Flelds Assoclatlon Contents of the Flnanclal Statements for th8Yoar Ended 31 May 2025 Page Report of th• Trustees Independent Examlnevs Report Stalement of Financial Actlvltlgs Balance Sheet Notes to th• Financial Ststgmgnts 8 to 15 Detsilod Statement of Flnanclal Activltles 16 to 17
Bentham Playing Fi•ld$ As$ociation Report of the Trustees for the Year Ended 31 May 2025 The trustees present Iheir report with the financial $tslements of the charty for the year ended 31 May 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wrth the Financial Reporting Standard applicablg in tho UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191. OBJECTIVES AND ACTIVITIES Objectives and aims The charity has considered the C¢ynmis$ion's gutdance on public benefit and, in particular. the specrfic guKlanee on charrtie5 for the advancement of amateur sport. Th8 principal objectives are*.. To support and maintain a Recreation ground for the benefrt of the inhabrtants of the parishes of Huh and Low Bentham in the County of North Yorkshire. ACHIEVEMENTS AND PERFORMANCE Dwelopment, activities and a¢hiev$merrt5 in this year We have held a number of fundraising events and Communty aclivrties both inside the town hall and OLttsidg on the playing fields. These events include a Music Day, a Ceilidh Music and Dancing Night, a Valentine's Night, a New Yearfs Paty and an Opera Night, as well as the annual Bonfire, Duck Race and Bingo_ All of the the events wer& a success in bringing together a wide range of people for new arts and cutture. family fun and entertainment, and a much needed s8ns8 of community spiiit. They also enabled the charity lo raise funds towards the upkeep and development of the playing field$, making them available lo all throughout the year for the improvement of physkal and metal health. There are 5POrts teams continuing lo use the fields including Craven Wanderers junior football team and Bentham rounders, whh have both had successful $&asons and want lo continue lo u$? the fields into the future. Asb8Sto$ has been safety removed from the roof in tha clubhou8e during the year at great Cost. but rt was deemed important lo the association for the potential hami that could be caused to the public and our ommf(ment lo heahh and safety. The skate park has been painlgd and the fieS have beèn maintained on a regular basis includin9 grass cutting, hedge cutting, and poWea81ng areas to keep them safe and attractive to visrtors at all limes. FINANCIAL REVIEW Flnancial position There were incoming resources of £55.897 and Olrtgoing resources of £61,967 in the financial y$ar, resulting in an overall deficit of £6,070. The eharily holds reserves of £93,209 whieh is enough to cover tt's outgoing liabilities and depreciation for the next 12 month peric<l and is therefore a going concern. Total cash al bank 15 sufficient to ¢over 12 months basic overheads and the trustees are working hard to 8ecure additional funding to cover tho increasing cost of rates, insurance. heat and light. Invostment policy The charity has th9 power lo make any investment which the trustge$ see fiL Financial rovlew Total receipts in the year amounted lo £55,897, £39,850 of whth was restricted income. After deprsciation of £11.898 there were overall net outgoing resources of £50,069, wmpared with ngt outgoing resources of £23,600 in the previous year. Page 1
Bentham Playing Fiold$ Association Report of the Trustees forthe Year Ended 31 May 2025 FINANCIAL RP4llEW Reserves policy Reslricled funds carried forward of £5,224 are related lo the Phase 3 development and will fund ftjlure depreciation of the skate park and tennis courts and extension of the skate pafk. £1.640 has been granted by the Ial council for cutting the grass of the playing fields. The funds also include £219 related lo a donatson towards the repair and maintenance of lighting, £250 donated for the replacement of netball and tennis nets, £225 donated for the replacement of broken benches, £1,500 donated for the 2025 music day exp8n8es. and £80 donated to replace brokèn cupboards. The present level of funding is onty just adequate lo support the present actlvities of the charity and needs lo be increased in the future. Re8eNes have reduced over the last few years and the Trustees have committed to building them back up in order to meet future financial obligations. FUTURE PLANS We will be looking into more grants and fundraising lo update th& faciliti8$ and replace the current building that was damaged due lo flooding. The asbestos has been removed from the site and a grant of up lo £10,000 from the Yoikshire Dales Millennium Tnjsl is being held for use towards the costs of the demolition. Further grants are being sought by the charty lo help fund the costs. North Yorkshire Council have granted £38,000 to fund improvement projects to the playing fields, of which £29,41)O has been used towards the removal of the asbestos from the old elubhouse. with £8,600 remaining to be used on a project that is still to be decided upon. STRUCTURE, GOVERNANCE AND MANAGEMENT Constitution and govemlng document The Chanty is controlled by ils governing document. a deed of trust dated 24 March 1964 and con8litute5 an unincorporated eharrty. Recruitment and appointmont of new trustees All of the trustees named above Seed throughout the year. Thg board has the power lo appoint addrtional trustees as it considers fit to do so. Potential Iruslees can be recommended by serving trustees or committee members, or IndivU815 who think themselves suitable can put their names forward for appointment by the board. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 523491 Principal address 16 Butterber9h High Bentham Lancaster North Yortshire LA2 7FG Tiustee5 l Ellershaw LGUY H Knowles C Ellershaw Paga 2
Bentham Playing Fiolds Asso¢iatlon Report of Iho Trustees for the Year Ended 31 May 2025 Independent Examlner Mrs A M Smith Bennett Kirkhope Smrth Chartered Certthed Ac¢ountanls Suites 5 & 6 The Piintworks Hey Road Barrow Clitheroe Lancashire BB7 9WB REFERENCE AND ADMINISTRATIVE DETAILS 8ankev4 CAF B8nk Ltd 25 Kings Hill Avenuè Kings Hill West Malling Kent E194JQ Solicitors The chanty's solicitors are.. Oglèthorpe, Sturt¢)n & Gillibrand Solicitors 16 Castle Park Lancaster Lancashire LA1 1YG 41,,125 Approved by order of the board of trustees on ............................................. and signed on behalf by: L GLry- Trusteo Page 3
Independent Examin•rfs R•port to th• Trusttss of 8entham Playlng Fields Association Indopond•nt gxaminerfs roport to tho trusteos of Benlham Playing Field$ A$so¢ialion I report to the charlty Iruslees on my examination of tho a¢¢ounts of Bentham Playing Fields A$$o¢iation (the Trust) for the year ended 31 May 2025. Responsibillties and basls of report As the charity Iruslees of the Trust you are responsible for the preparati¢ of the accounts in 8c¢ordan¢e with the requir8menl$ of the Charities Act 2011 {'Ihe Act,). l rnport in respect of my examination of the Trust's accounts carried out undor Section 145 of the Ad and in carrying out my examination I have followed all applicable Directions given by the Charty Commission under Section 14515llb} of the Act. Independent oxaminerfs statgmont I have completed my examination. I confimi that no material matters have come to my attention in connection wrth the examination giwng me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by Section 130 of the Act.. or the accounts do not xcord with those records,. or the accounts do not comply with the applKable requirements conceming the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair vW which is not a matter considered as part of an independent examination. I have no concerns and have ¢Ce acfOSS no other matters in wnne¢tion with the examination to which attention shoubj be drawn in this report in order lo enable a prop&r understanding of the accounts to be reached. Mrs A M Smith The Association of Chartered Certified Accountants Bennett Kirkhope Smith Chartered Certified Accountants Surtes 5 & 6 The Printt¥ork$ Hey Road 8arrow Clithoroe Lancashire BB7 9VVB Date.. 21 /,, IL)Lf Paga 4
B&ntham Playing Field5 Association Statement of Finan¢tal Al¥tIes for tho Year Ended 31 May 2025 31.5.25 Total funds 31.5.24 Total funds Unrestricted Restricted funds ftÈnds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 5,687 39,8SO 45.537 6,823 other fvndraising activities Investment income 10,231 129 10,231 129 13,195 171 Total 16.047 39,850 55,897 20.189 EXPENDITURE ON Raising funds 3.038 3,038 7,745 Charltable actlvltles Maintenance of recreation ground 15,530 43,399 58,929 27,808 Total 18,568 43,399 61.967 35,553 NET INCOMEIIEXPENDITURE} {2,521) 13,549) 16,070) 115,364} RECONCILIATION OF FUNDS Total funds brought forward 90,$06 8,7T3 99,279 114.643 TOTAL FUNDS CARRIED FORWARD 87,985 5,224 93,209 99.279 The notes form part of these financial statements Pago 5
Bentham Playing Fields Association Balance Sheat 31 May 2025 31.5.25 Total funds 31.5.24 Total funds Unrestricted Restricted funds funds Notes FIXED ASSETS Tangible assets 82,016 1,016 83.032 93,997 CURRENT ASSETS Dabtofs Cash at bank and in hand 4,287 6,002 18,600 6,708 22,887 12,710 52.076 10.289 25,308 35,597 60,582 CREDITORS Amounts falling due within one year 10 14,3201 121,100) {25,420) 155,3001 NET CURRENT ASSETS 5,969 4,208 10,177 5,282 TOTAL ASSETS LESS CURRENT LIABILITIES 87,985 5.224 93,209 99,279 NET ASSETS 87,985 5,224 93,209 99.279 The notes fom part of these financial Statements Page 6 continued...
Bèntham Playing Fields Associatlon Balanc8 Sh99t- cDntlnued 31 May 2025 FUNDS Unreslricl8d funds Restricted funds 11 87,985 5,224 90,5¢ 8,773 TOTAL FUNDS 93,209 99,279 The financial slalements were approved by the Board of Trustees and aulhciised for issue on 4.J..ii..Iioar.............. and were signed on its tehaWby'. l Ellershaw- Trustee L Guy- Trusteg H Kn¢)wle$- Trust C Ellershaw- Trustee The notes form part of thgse financial slal¢ments Paga 7
Bentham Playlng Fields Association Notes to the Financlal Ststgments for the Year Ended 31 May 2025 ACCOUNTING POLICIES Basls ol prnparing tho finan¢lal $tatomonts The financial stslements of the charity, which is a public benrt enlty under FRS 102, have been prepared in accoidance with Ihe Charities SORP IFRS 102} 'Ac¢ounling and Reporting by Charities.. statement ol Recommended Practice applicable lo charities preparing their accounts in eK¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Irgland IFRS 1021 (effective 1 January 20191.. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Aelivilies once the charity has entitlement to the nds, it is probable that the incomg will be receivèd and the amount can be measured reliably. Expènditure Liabilities are recognised as exndrtUre a8 soon as there is a legal or consliuclive obligation commttting the charty to that expendrture, il is probable that a transfer of econ¢Jmic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expendtture is accounted for on an aru?1$ basis and has been elassrfied undèr headings that aggregate all cost related lo the ealegory. Where costs cannot be directly attributed lo particular headings they have bèen allocated lo activities on a basis consistent wrth the use of iesources. Tanglble fixod assets Depreciation is provided al the following annual lates in order lo wnte off each asset over it$ estimated usaful Irf¢. Leasehold propety 40A on cost and Over the lemi of the lease Skate park and tennis courts Plant and machinery Straight line ovor 15 years 15°h on reducing balance Tangiblé red assets are included al cost. Taxation The charity is exempt from lax on its charitable activities. Fund accountlng Unreslrided funds ean be used in accordance with the eharrtable objectives at the dis¢relion of the trustees. Restricted funds can onty be used for partul8[ feslricte<l purposes wrthin the objects of the charty. Restrictions arise when specrfied by the donor or when funds are raised for particular restricted purposes. Further explanation of the natur& and purpose of each fund is included in the notes lo the financial statgments. Donated goods Gifts in kind of donated goods, facilities or services are rOgnIsed at their fair value rf quantifiable on the date recewed, relecting the estimated mark&l value of income and expfinditure. Page 8 conts"nued...
Bentham Playing Fields Association Notes to the Flnanclal Statements - ntInU•d for the Year Ended 31 May 2025 DONATIONS AND LEGACIES 31.5.25 31.5.24 Bentham Town Council Donations Grants Grfls in Kind 5.000 3,019 34,728 2,790 4,000 2,073 750 45,537 6,823 Grants re¢eived, included in the above. are as follows: 31.5.25 31.5.24 Other grants 34,728 OTHER FUNDRAISING ACTIVITIES 31.5.25 31.5.24 Fundraising events Social lotteries SUbscriptns ire of field, room and floodlights 8,550 141 120 1,420 12,015 151 100 929 10,231 13,195 INVESTMENT INCOME 31.5.25 31.5.24 Deposit account interest 129 171 TRUSTEES. REMUNERATION AND BENEFITS The were no truslgfrs, remuneration for the yegr ended 31 May 2025 nor for the year ende<l 31 May 2024. There were no trustees, benefits for the year ended 31 May 2025. 4 ttuslees wefe provided with the benefit of a £5 reduced ticket price to entgr one of the charity's fundraising evenls in the year ended 31 May 2024. Ttustees. expenses There were no trustee$, expenses paid for the yaar ended 31 May 2025 nor for the year ended 31 May 2024. Page 9 continued...
Bgntham Playlng Flelds Assoclatlon Notes lo the Flnanclal Statements- contlnued for the Year Ended 31 May 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unreslri¢led funds Re$lricled funds Total fvn¢Js INCOME AND ENDOWMENTS FROM Donations and legacio$ 2,598 4,225 6.823 Other fundraising aclivits'es Investment income 13,195 171 13.195 171 Total 1S,W 4,225 20,189 EXPENDITURE ON Raising funds 7.745 7,745 Charltable activiti Maintenance of reuealicsn ground 18,502 9,306 27,808 Totsl 35,553 NET INCOMEIIEXPENDrruRE} 110,283) 15.081) 115,3641 RECONCILIATION OF FUNDS Total funds brought forward 100,789 13,854 114,643 TOTAL FUNDS CARRIED FORWARD 90,5 99,279 MATERIAL ITEMS OF INCOME & EXPENDITURE Grant incom& of £29.400 was received in the financial year to cover the cost of repairs and renewals expenditure of £29,400 for the remval of asbestos in the playing fields clubhouse. Page 10 continued...
Bentham Playing Fields Association Notes to the Flnanclal Statements- ntInUed for the Year Ended 31 May 2025 TANGIBLE FIXED ASss Skate park and tennis court$ Leasehold prcyerty Plant and machinery Totals COST At 1 June 2024 Addittons 305,769 132,569 11.801 933 449.939 933 At 31 May 202S 305.769 132.589 12,534 450.872 DEPRECIATION At 1 June 2024 Charge for year 242,516 2,636 104.515 8,718 8,911 355,942 11,898 At 31 May 2025 245,152 113,233 9,455 367.840 NET BOOK VALUE At 31 May 2025 60,617 19,336 3,079 83,032 Al 31 May 2024 28 054 2,690 93,997 DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 31.5.25 31.5.24 Debtors Prepayments 18.6¢JO 4.287 48,000 4,076 22,887 52.076 10. CREDITORS: AMouKfs FALLING DUE WITHIN ONE YEAR 31.5.25 31.5.24 Accfuals and deferred income Accrued expenses 21,100 4.320 50.500 4,800 25,420 Page11 continued...
Bentham Playing Fialds A$slatIOn Notes to tho Flnanclal Statements - ¢ontinu¢d for tho Year Ended 31 May 2025 11. MOVEMENT IN FUNDS Net movement in funds Al 31.5.25 At 1.6.24 Unrg$lrlcted funds General fund 90,506 12,521} 87,985 Rostrict8d funds Pha$e 3.. Recreational facilitias Phase 3.. Development worker Phase 3.. Extension of skate park Grass cutting Skate Park, TenniSetball court CCTV Maintenance Netball & Tennis Nel$ Broken Bench Replacement Recycling Bin Music Day Grant Broken Cupboard 6,362 71 526 1.120 {6,2831 79 60 467 1,640 1591 520 219 250 225 219 250 225 704 1,500 80 704 1,500 80 8,773 3.549 5,224 TOTAL FUNDS 99,279 93,209 Net movgment in funds, included in the above are as follows: Incoming r8sources Resources expended Movement in funds Unrgstricted funds Gengral fund 16.047 118,5681 12,521) Restrictsd fvnds Phase 3.. Recreational facilities Phase 3.. Development worker Phase 3." Extension of skate park Grass cutting Section 106 Money grant Reeyeling Bin Music Day Grant The Bentham Hub Broken Cupboard 16.2831 18,283) 111) 1591 520 1591 14.480} 129,400} {124} 5,000 29,400 828 1,500 3,000 122 704 1,500 13,WOI 42> 80 39,850 43,399 TOTAL FUNOS 55,897 61,967 6.0701 Page 12 continued...
Bentham Playlng Fields Association Note5 to the Flnan¢lal Ststements- contlnued for the Y•ar Ended 31 May 2026 11. MOVEMENT IN FUNDS-¢ontinuod Comparatives for mov8m•nt in funds Ngt movement in funds At 31.5.24 At 1.6.23 Unrnstrided funds Genoral fund 100.789 110,2831 90,506 R•stri¢ted funds Phase 3.. Recreational facilities Phase 3.. Development workgr Phase 3.. Extension of skate park Grass cutting Skate Park, TennislNetball court and CCTV Maintenance Netball & Tennis N$ts Broken Bench Replacement 12,716 {6,3541 1131 1591 1.120 6,362 71 526 1.120 585 219 250 219 250 225 225 13,854 5,0811 8,773 TOTAL FUNDS 114,643 15,364 99,279 Comparative not movement in fund$, included in the above are as follows.. Incoming resources Resourees expended Movement in funds Unrestricted funds General fund 15,964 126.2471 {10,283} Restricted funds Phase 3.. Re¢reational facilities Phase 3.. Development worker Phase 3.. Extension of skate park Grass Cutting Broken Bench Replacement 16,3541 113} 1591 {2,8801 {6,3541 1131 1591 1,120 225 4.000 225 4.225 9,306 5,081 TOTAL FUNDS 20,189 35,5531 15,364} Paga 13 continued...
Bentham Playing Fields Association Notes lo the Flnanclal Statements - continued for the Year End•d 31 May 2025 11. MOVEMENT IN FUNDS - continued A current year 12 rnnths and prior year 12 months Ccthbined position is as follows- Net movement in funds At 31.5.25 At 1.6.23 Unreslrlct•d fund5 General fund 100,789 112,804} 87,985 Rostricted lund$ Phase 3." Recreational facilities Phase 3." Development worket Phase 3". Extension of skate park Grass ¢utting Skate Park, TennislNetball court and CCTV Maintenanc& Netball & Tennis Nels Broken Bench Repl&ement Recycling Bin MLtsic Day Grant Brokon Cupboard 12,716 112,6371 1241 11181 1.640 79 60 585 1,640 219 250 219 250 22S 704 1.500 80 225 704 1,500 80 13.854 8.630 5.224 TOTAL FUNDS 114643 93,209 A current year 12 months and prK)r year 12 rrK)nths combined nel MOVneI in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds unreStrted funds General fund 32,011 144,8151 112,804) Restrlcted fund$ Phase 3.. Recreational fa¢ilf(ies Phase 3.. Development wod(er Phase 3.. Extension of skate park Gr8ss cutting Section 106 Money grant Broken Bench Replacement Recycling Bin Music Day Grant The Bentham Hub Broken Cupboard 112,637 1241 {118} {7.360} 129,400) 112,6371 1241 11181 1,640 9,000 29,400 225 828 1,500 3,000 122 225 704 1,500 (1241 13.0001 421 80 44,075 52,705 TOTAL FUNDS 76,088 97,520 21.4341 Restricted funds - Phase 3.. Recreational facilities. The balance carried fOaid of £79.36 will be written off over the useful e¢onomK lrfe of the lacilrties. Paga 14 continued...
Bentham Playlng Flelds Assoclation Notgs to the Flnanclal Ststements- Contlnuod forthe Year Ended 31 May 2025 11. MOVEMENT IN FUNI)S - Gontinuod Restricted funds- Phase 3.. Developmgnl woter. The balance ¢arried fOard of £59.80 relates to equipment purchased and will be written off over ifs useful gconcnic life. Restricted funds- Phase 3.. Extension of Skate park. The balance cairied forward of £467 ielales to fijnds raised by the skate park users for the extension of the skate park area. Of the balance £173 will be wrrtten ¢)ff over the useful economic life of the facilities, and the remaining £294 will be spent in the fLrture on further improvements and maintenance. Restricted funds - Grass cutting. The balance carried forward of £1,fAO related to a precept grant from 8enlham Town Council towards the cost of grass cutting for the playing field. Reslricled Fund$- Repair & Maintenance of Lighting The balance ¢arri&d fOard of £219 is for thè repair and maintenance of lighting. Restricted Funds - Netball & Tennis Nels The baLgnce carried fon¥ard of £250 is for the replacement of netball and tennis court nets. Restricted Funds- Bench Replacement The balance carried forward of £225 is for the replacement of a broken bench. Restricted Funds- Recycling Bin The balance Carried forward of £704 is for the purchase of a new recycling bin and will be written off over it's usefvl economic Itfe. Restricted Funds - Music Day Grant The balance carried forward of £1,500 18 lo be used towards the costs of next yearfs MLSSIC Day. Reslrieled Funds- Broken Cupboard The balanee carried fOnard of £80 is for th8 roplacement of a brc4(en Cupboard in the clubhouse. 12. RELATED PARTY DISCLOSURES There wer& no related party transactions for the year ended 31 May 2025. 13. DEFERRED INCOME Deferred incomg is rKognised for pledged grant income which has not been receNed by the entity at the reporting dale. Grant income will become receivable once the agreed activty or expenditure has been undertaken. and expended immediately upon receipt. Dat•rrgd in¢omo reconclllatlon 31.5.25 31.5.24 Balance Brought forward Amount Released to the Statement of Financial Activities Amount deferred in the year Balance carried forward $0,500 131,9001 2.500 40,000 12,0001 12,500 Page 1S
Bentham Playlng Flelds Assoclatlon Detailgd Statemgnt of Flnanclal Actlvltles for the Year Ended 31 May 2025 31.5.25 31.5.24 INCOME AND ENDOWMENTS Donations and legacies Bentham Town Gouncil Donations Grants Grfts in Kind 5,QOO 3,019 34,728 2,790 4,000 2.073 750 45.537 6.823 Other fundralsing actlvltles Fundraising events Social lotteries Sub$criplions Hire of field, room and floodlights 8,550 141 120 1,420 12,01S 151 100 929 10,231 13,195 Investment Income Deposit account interest 129 171 Total incoming resOUe$ 55.897 20,189 EXPENDITURE Raising donations and le9acl8s Fund raising costs 2,727 7.370 Other fvndraising activltlfj$ Hire of hall 311 375 Charitabl8 actNltle$ Rates Water Insurance Repairs and rgnewals Contracting Subscriptions Sundry Light and heat Leasehold property depreciation Skate pafk and tennis court depreciation Plant and machinery depre¢iation 908 868 1,685 4,992 5,496 32,696 5,430 5,430 68 1.355 2.636 8,718 1,447 2,636 8,840 477 57.957 26,911 Support costs Finance Bank charges 81 This page does not fomi part of the slalulory financial statements Page 16
Bentham Playlng Flolds Association Detalled Statement of Flnanclal Actlvities forth8 Year End 31 May 2025 31.5.25 31.5.24 Flnanc• Governance Costs Accountancy and legal fees 892 816 Total resources expended 61.967 35,553 Net &xyndlture 6,0701 15,3641 This page does not fomi part of the slalulory financial statements Page 17