2025-03-31-accounts - Foxton Recreation Ground

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Foxton Recreation Ground Trust

Foxton Recreation Ground Trust	Foxton Recreation Ground Trust	Foxton Recreation Ground Trust
Barclays Community Account - Sort Code 20-17-19 Account No. 20812331
Year to 31	March 2025					Incoming	Invest	Rec	Mgt &	Village
Date	Details	Receipt	Payment	Invoice	VAT?	Resource	Income	Ground	Admin	Hall	Balance	Reconciliation
01/04/24	Opening Balance Actual										35,546.28			35,546.28 ok
											35,546.28
12/04/24	P Woods - main hall finger guard		210.24	4292	35.04					210.24	35,336.04
12/04/24	FVH Room Hire 14 Mar		12.25	202460					12.25		35,323.79
12/04/24	FVH - Fac Mgt recharge Jan-Mar		1,867.59	2412						1,867.59	33,456.20
12/04/24	Foxton FC - Rec Ground seeding		350.00	Y				350.00			33,106.20
16/04/24	CLPM Rebate Grant		(350.00)						(350.00)		33,456.20
02/05/24	Camb & Counties bank interest	3,654.79					3,654.79				37,110.99
09/05/24	David Bracey play inspection		180.00	1921	30.00			180.00			36,930.99
09/05/24	SW Gardens landscape maintenance		230.40	3228	38.40			230.40			36,700.59
09/05/24	FVH Room Hire 14 Mar		12.25	2024-123					12.25		36,688.34
09/05/24	Financial administrator expenses		155.06						155.06		36,533.28
30/05/24	CCC Payment 1 of 3	5,902.79				5,902.79					42,436.07
03/06/24	Barclays Interest	110.30					110.30				42,546.37	12,942.53	29,603.84	42,546.37 ok
05/07/24	SW Gardens landscape maintenance		460.80	3376	76.80			460.80			42,085.57
05/07/24	NC Plumbing		300.00	70721	50.00					300.00	41,785.57
05/07/24	Cambridgeshire Acre membership		65.00	8435	10.83				65.00		41,720.57
05/07/24	Blueflame heating system		158.40	25612	26.40					158.40	41,562.17
18/07/24	Hampshire Trust Bank	76,708.13					76,708.13				118,270.30	8,666.46	109,603.84	118,270.30 ok
24/07/24	Foxton VH - VHT share of FRA electricity		(197.50)						(197.50)		118,467.80
07/08/24	FPC VAT Reclaim	1,520.27				1,520.27					119,988.07
12/08/24	LGS Services - Internal Audit		150.00	102032	25.00				150.00		119,838.07
12/08/24	BAWFS - Fire risk assessment		474.00	82838	79.00				474.00		119,364.07
12/08/24	EE Done - reimburse materials		111.79	Y						111.79	119,252.28
12/08/24	NC Plumbing - legionella works		754.04	71311	125.67					754.04	118,498.24
12/08/24	NC Plumbing - water heater repairs		86.40	71239	14.40					86.40	118,411.84
12/08/24	CamAlarms - replace emergency lights		2,905.32	109797	484.22					2,905.32	115,506.52
12/08/24	FVH Room Hire 8 July		12.25	2024-198					12.25		115,494.27
12/08/24	FVH Fac Mgt Apr-Jun		3,150.01	2425						3,150.01	112,344.26
22/08/24	Progreen - weed spraying		726.00	2734	121.00			726.00			111,618.26
22/08/24	VHT - Buildings Insurance premium		1,846.71	2424					1,846.71		109,771.55
30/08/24	Martyn Morris plumbing drinking fountain repair		130.00	1805				130.00			109,641.55
30/08/24	R Hughes - Boiler replacement 1 of 3		6,395.83	5304	1,065.97					6,395.83	103,245.72	58,641.88	44,603.84	103,245.72 ok
02/09/24	R Hughes - Boiler replacement 2 of 3		50,000.00	5304	8,333.33					50,000.00	53,245.72
02/09/24	P J Dean - ridge tile repairs		4,836.00	2260	806.00					4,836.00	48,409.72
02/09/24	Barclays Interest	243.86					243.86				48,653.58
08/10/24	FVH Room Hire 19 Sep		12.25	2024-237					12.25		48,641.33
08/10/24	P Evans - compound gates		131.00	315				131.00			48,510.33
15/10/24	CCC Payment 2 of 3	5,902.79				5,902.79					54,413.12
24/10/24	FVH Fac Mgt Jul-Sep		3,195.82	2431						3,195.82	51,217.30
23/10/24	Clear Insurance Trustee Indemnkity		138.40	3531					138.40		51,078.90	6,231.20	44,847.70	51,078.90 ok
01/11/24	Roger Hyde - Hall Floor repair 1 of 2		1,068.00	1558	178.00					1,068.00	50,010.90
01/11/24	R Hughes - Boiler replacement 3 of 3		2,968.20	5304	494.70					2,968.20	47,042.70
02/12/24	Barclays Interest	167.72					167.72				47,210.42	12,195.00	35,015.42	47,210.42 ok
04/12/24	Cam Alarms - VH Panel batteries		143.75	109795	23.96					143.75	47,066.67
04/12/24	Cam alarms - Pav Panel batteries		143.75	109796	23.96					143.75	46,922.92
04/12/24	Cam Alarms - Replacement all devices		5,151.79	111031	858.63					5,151.79	41,771.13
04/12/24	SP Landscapes - Picus Test		696.00	24240b	116.00			696.00			41,075.13
04/12/24	NC Plumbing fix tap leak		90.43	72592	15.07					90.43	40,984.70
04/12/24	SW Gardens - VH Borders		230.40	3562	38.40					230.40	40,754.30
04/12/24	Roger Hyde - Hall Floor repair 2 of 2		1,332.00	1570	222.00					1,332.00	39,422.30
04/12/24	Shelford Tree Service - crown lifts		360.00	2166	60.00			360.00			39,062.30	4,046.88	35,015.42	39,062.30 ok
16/12/24	Clear Insurance CHA Renewal		260.60	CHA00283					260.60		38,801.70
16/12/24	R Hughes - 2 x valve replacement		1,034.40	5561	172.40					1,034.40	37,767.30
30/12/24	VHT - RGT Meeting 18 Nov		22.00	2024-294					22.00		37,745.30

NC Plumbing replace tap Saffron BS Interest R Hughes - winter service Trulight - door replacement 50% deposit FVH Fac Mgt Oct-Dec Trulight - ACO drain deposit CCC Payment 3 of 3 NC Plumbing change room tap replacement RGT Meeting 27 Jan Thompson Electrical - community meter Jackson - Emergency Light Exit Box Jackson - 7 x Fire Ext Trulight - ACO Drain Less deposit R Hughes - Pav service, rads check, exp vessel Barclays Interest Jackson - Annual Fire Alarm Contract Jackson - FEs and E Lights Hughes - Pav radiators Closing balance Income Fund Balances at 31-3-25 CC 85,000.00 Saffron 75,000.00 Scot Wid 74,936.53 HTB 0.00 Shawbrook 80,499.69 Close 82,840.24 Redwood 80,164.83 Barclays 19,042.81 Income Funds 497,484.10	NC Plumbing replace tap Saffron BS Interest R Hughes - winter service Trulight - door replacement 50% deposit FVH Fac Mgt Oct-Dec Trulight - ACO drain deposit CCC Payment 3 of 3 NC Plumbing change room tap replacement RGT Meeting 27 Jan Thompson Electrical - community meter Jackson - Emergency Light Exit Box Jackson - 7 x Fire Ext Trulight - ACO Drain Less deposit R Hughes - Pav service, rads check, exp vessel Barclays Interest Jackson - Annual Fire Alarm Contract Jackson - FEs and E Lights Hughes - Pav radiators Closing balance Income Fund Balances at 31-3-25 CC 85,000.00 Saffron 75,000.00 Scot Wid 74,936.53 HTB 0.00 Shawbrook 80,499.69 Close 82,840.24 Redwood 80,164.83 Barclays 19,042.81 Income Funds 497,484.10	Incoming Re	4,609.12 5,902.79 82.42 104,804.98 sources o Barclays: 17,708.37 1,520.27	134.71 73272 360.00 5689 18,957.00 26705 2,121.92 2507 256.50 250116622 166.25 73990 22.00 2025-027 318.22 38663 336.00 9300412 672.00 9300413 769.50 26791 1,443.17 SI-5791 1,200.00 9300411 768.00 9300462 1,771.55 SI-5872 121,308.45 Close HTB Account HTB fund transfer 76,652.06 to Barclays:	22.45 60.00 3,159.50 171.00 5,902.79 27.71 53.04 56.00 112.00 171.00 240.53 200.00 128.00 295.26 18,221.67 19,228.64 Investment Income Re
CC Saffron Scot Wid HTB Shawbrook Close Redwood Barclays Income Funds		Received int CCC VAT Reclaim HTB interest Interest BB Interest CC Interest SBS Add other account Inv Inc NPTB Total Inc Res
			19,228.64 56.07 604.30 3,654.79 4,609.12
					Scot Wid Shawbrook Close Redwood Total Inv Inc
			8,924.28 interest: 8,871.37
			37,024.29

Camb & Count Saffron Scot Widows HTB Shawbrook Close Redwood Barclays Total	31/03/2024 85,000.00 75,000.00 73,802.38 76,652.06 80,027.53 79,256.45 76,483.56 35,546.28 581,768.26	31/03/2025 85,000.00 75,000.00 74,936.53 0.00 80,499.69 82,840.24 80,164.83 19,042.81	Check Int 3,654.79 4,609.12 1,134.15 56.07 472.16 3,583.79 3,681.27 604.30	Statement Y Y Y Y Y Y Y Y
		497,484.10 -84,284.16	17,795.65

FOXTON RECREATION GROUND TRUST

Registered Charity Number 802045

YEAR ENDED 31 MARCH 2025

TRUSTEE ADMINISTRATOR TRUST SOLICITORS TRUST BANKERS AUDITOR	Foxton Parish Council Mrs Annabel Wright Submitted 2 December 2025 12 Fowlmere Road Heydon Nr. Royston SG8 8PT Hewitsons Shakespeare House 42 Newmarket Road Cambridge CB5 8EP Barclays Bank plc Leicester LE87 2BB Mr Ben Stoehr Signed off 25 November 2025 LGS Services 30 West Drive Highfields Caldecote Cambridge CB23 7NY

FOXTON RECREATION GROUND TRUST

REPORT OF THE TRUSTEE FOR THE YEAR ENDED 31 MARCH 2025

RGT History

The Recreation Ground Trust is based on a conveyance of land to the Trustees of the Foxton War Memorial Fund by the Vicar of Foxton, the Reverend Lewis Kennedy Kinder, in April 1921 and the land was then subject to a declaration of Trust by the Trustees in June 1921. An additional parcel of land being the site of the original village hall was transferred to the Trustees of the War Memorial Trust in 1926. On 5th August 1944 the land was conveyed to the Parish Council to hold as Trustees of the Recreation Ground Trust. The Trust was registered as a Charity in 1991 (Charity No. 802045).

Objectives

The Object of the Charity is the provision and maintenance of a Recreation Ground for the benefit of the inhabitants of the Parish of Foxton.

Review of Activities and Future Developments

The principal activity in the year was upgrade work to the village hall which included 3 boiler replacements and heating management controls, pavillion radiators and plumbing works, new fire alarm devices and emergency lights, roof repair and hall floor repair at a cost of £115,409. Recreation Ground maintence items cost £3264. Ongoing Village Hall and grounds maintenance and the 50% funding of the salary cost of the Village Hall Facilities Managers continues as in previous years.

Financial Review

During the year incoming resources consisted of investment income of £17,796 (23-24: £11,896), a charge of £17,708 (23-24: £16,865) to Cambridgeshire County Council in respect of their contribution towards the maintenance of the Village Hall, and a VAT reclaim of £1520 (23-24: £2,449) resulting in total incoming resources of £37,024 (22-23: £31,209). £17,652 was transferred from the HTB account to Barclays (plus interest accrued)

Total Resources Expended were £136,368 (23-24: £46,436), amounting to Direct Charitable Expenditure of £121,308 (23-24: £31,376) and Depreciation of £15,060 (23-24: £15,060). Of the Direct Charitable Expenditure £115,409 related to maintenance of the Village Hall and £5,899 related to other recreational facilities.

Net outgoing resources for the year were £99,344 (23-24: £15,226). Adding this to Income Funds brought forward of £581,768 and with the transfer of £15,060 from Capital Funds there remain reserves of £497,484 to carry forward at 31 March 2025 consisting of a Maintenance Reserve of £34,591 and Unrestricted Funds of £462,893

The Village Hall and Land is a Capital Fund at the revaluation figure of £856,000 reduced by depreciation of £165,660 giving a net book value of £675,280.

Reserves Policy

The Charity's Capital Funds consist of the Fixed Assets of the Charity, the Village Hall and Land. Income Funds include a Maintenance Reserve, with £34,591 remaining, provided to meet the Charity's future cost obligations at the Village Hall and Recreation Ground, and Unrestricted Funds available for use for any purpose consistent with the Objects of the Charity. The Maintenance Reserve is reviewed annually to ensure it is adequate for the expected medium term maintenance programme.

Strategy & Operating Review

The Charity intends to continue the policy of regular preventative maintenance of the Village Hall premises to ensure they remain fit for purpose. Given the age of the building, the replacement exit doors, VELUX windows and external painting are expected to fall due in the next year and these will be progressed in association with Foxton Village Hall Trust and Foxton Primary School. In addition the Charity holds substantial unallocated reserves and expects to invest progressively in projects to extend and upgrade the range of recreational facilities it provides for the residents of Foxton.

Caroline Ilott, Chair 27 October 2025

FOXTON RECREATION GROUND TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note Incoming Resources Incoming resources from operating activities in furtherance of the charity's objectives 2 Investment income 2 Total Incoming Resources Available for Charitable Application Resources Expended 3 Direct Charitable Expenditure Depreciation Total Resources Expended Net Incoming/(Outgoing)Resources Income Funds at 1 April 2024 Maintenance Reserve Unrestricted Fund Transfer from Capital Funds Income Funds at 31 March 2025 4	24-25 £ 19,229 17,795.65 37,024 121,308 15,060 136,368 (99,344) 150,000 431,768 15,060 497,484	23-24 £ 19,314 11,896 31,209 31,376 15,060 46,436 (15,226) 150,000 431,934 15,060 581,768 all funds including in HTB and Barclays 581,768 Check 581,768 BS Current Assets 0 Unexplained variance
	497,484 check 497,484 BS Current Assets 0 Unexplained variance

FOXTON RECREATION GROUND TRUST

BALANCE SHEET AT 31 MARCH 2025

Note Fixed Assets Tangible Assets 5 Current Assets Cambridge & Counties Saffron Scottish Widows Hampshire Trust Shawbrook Close Bros Redwood Barclays Debtors Total Current Liabilities Total Assets Income Funds 4 Unrestricted Funds Maintenance Reserve Total Income Funds Capital Funds Transfer to Income Fund Total Capital Funds Total Charity Funds	2025 £ 675,280 85,000 75,000 74,937 0 80,500 82,840 80,165 19,043 0 497,484 0 1,172,764 2025 462,893 34,591 497,484 856,000 (180,720) 675,280 1,172,764	2024 £ 690,340 85,000 75,000 73,802 76,652 80,028 79,256 76,484 35,546 0 581,768 0 1,272,108 2024 431,768 150,000 581,768 856,000 (165,660) 690,340 1,272,108	2023 £ 705,400	2023 £ 705,400
			85,000 75,000 73,011 76,575 79,558 76,748 75,000 41,042 0
			581,934
			0
			1,287,334
			2023 438,514 143,420	2023
			581,934
			856,000 (150,600)
			705,400

			1,287,334

FOXTON RECREATION GROUND TRUST YEAR ENDED 31 MARCH 2025

NOTES TO THE ACCOUNTS

1 Accounting Policies

a) Basis of Preparation of Accounts:

These accounts have been prepared under the historical cost convention as modified by the revaluation of freehold land and buildings and in accordance with the Statement of Recommended Practice (SORP) Accounting and Reporting by Charities published in March 2005 and applicable accounting standards.

b) Income:

Income has been included in the year for which it is receivable.

c) Depreciation:

Depreciation has been charged at 2% on the valuation of Buildings of £753,000 (£15,060).

d) Expenditure:

The maintenance reserve of £150,000 has now mostly been spent with £34,591 remaining. Regular expenditure is charged to the Unrestricted Fund.

2 Incoming Resources

Incoming resources included investment income (bank interest) of £17,796 (2324: £11,896) and a VAT relaim of £1520 (2324: £2,449). In addition £17,708 (2324: £16,865) was received from Cambridgeshire County Council in respect of their ongoing contribution to the maintenance of the Village Hall. £17,652 was transferred from the HTB account to Barclays (plus interest accrued)

3 Resources Expended

Direct charitable expenditure consisted of payments totalling £121,308 (2324: £31,376) towards the provision and maintenance of the Recreation Ground facilities and Village Hall plus Depreciation of £15,060.

4 Income Funds

A maintenance reserve fund of £34,591 is ringfenced for future needs with the balance of funds

being Unrestricted Funds available for any purpose consistent with the Objects of the Charity.

5 Fixed Assets

The Charity holds freehold land and buildings in trust as described in conveyances dated 1921, 1928 and 2006 which is for recreational use for the benefit of the Parish of Foxton. The Fixed Assets consisting of the Village Hall, Pavilion, Access Road and Car Park were valued by Januarys, Consultant Surveyors, at 31 March 2012. In their opinion the current market value at that time was £856,000 (with buildings valued at £753,000) as compared with the cost of £863,572. This valuation has been incorporated in the balance sheet.

Freehold Land & Buildings Balance at Market Value Accumulated Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net Book Value at 31 March 2025	2024/25 2023/24 2022/23 £ £ £ 856,000 856,000 856,000
	165,660 150,600 135,540 15,060 15,060 15,060
	180,720 165,660 150,600
	675,280 690,340 705,400

6 Investments

Income funds are invested with several banks and building societies to ensure that the Charity enjoys full protection from the FSCS.

7 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Maintenance Funds Reserve 2025 2025 £ £ Tangible fixed assets 675,280 - Net current assets 462,893 34,591 1,138,173 34,591	Unrestricted Maintenance Funds Reserve 2024 2024 £ £ 690,340 - 431,768 150,000
	1,122,108 150,000

Mrs Gail Stoehr 30 West Drive Highfields Caldecote Cambridge CB23 7NY

- Services

Tel: 01954 210241 Fax: 0870 7052759 E-mail: office@lgs-services.co.uk

Independent Examination of The Foxton Recreation Ground Trust (Charity # 802045) for the Financial Year ending 31 March 2025

Responsibility & Basis of Examination

It is the responsibility of the charity trustees to maintain and prepare the accounts.

The Charity does not have sufficient income or assets to require an audit under section 144 of the Charities Act 2011 (the Charities Act). The Charity has requested an independent examination under section 145 of the Charities Act, as the income and expenditure for the year is over the £25,000 threshold for this requirement.

This examination has been carried out in accordance with the directions and guidance provided by the Charity Commission. I have examined the accounting records and the underlying records provided by the Charity, a check audit trail has been carried out on a random sample of records. The examination checks undertaken do not provide all the evidence that would be required for an audit, and therefore no opinion can be given as to whether the accounts present a ‘true and fair’ view and this report is limited to the statement below.

Statement

During the examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements
To keep accounting records in accordance with section 130 of the Charities Act; and
To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been mot; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mr Ben Stoehr

25/11/2025