## **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||||
|30/12/24
02/01/25
10/01/25
10/01/25
29/01/25
29/01/25
04/02/25
14/02/25
14/02/25
25/02/25
25/02/25
25/02/25
25/02/25
25/02/25
03/03/25
14/03/25
14/03/25
14/03/25
31/03/25|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**|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**|134.71
37,610.59
42,219.71
360.00
41,859.71
18,957.00
22,902.71
2,121.92
20,780.79
256.50
20,524.29
26,427.08
166.25
26,260.83
22.00
26,238.83
318.22
25,920.61
336.00
25,584.61
672.00
24,912.61
769.50
24,143.11
1,443.17
22,699.94
22,782.36
1,200.00
21,582.36
768.00
20,814.36
1,771.55
19,042.81
19,042.81
2,635.27
115,408.98 YTD Total
122,009.14
**Resources expended**
3,264.20 Rec Ground Unrestricted Fund
2,635.27 Mgt & Admin Unrestricted Fund
5,899.47
115,408.98 Village Hall Maintenance Reserve
121,308.45 Direct Charitable Expenditure
15,060.00 Depreciation
136,368.45 Total expended|7,887.29
15,015.42
22,902.71 ok
11,441.66
15,015.42
26,457.08 ok
7,684.52
15,097.84
22,782.36 ok
3,944.97
15,097.84
19,042.81 ok
37,024.29 Incoming
136,368.45 Outgoing
(99,344.16) Net Outgoing Resources|
|---|---|---|---|---|---|---|---|---|---|
||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**
2
## **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