PUBLIC OPEN SPACE REPORT AIYD FINANCIAL s'fATEMENTS 31 MARCH 2023 Regl.Itered chary number: 810154 OFFICIAL
Public Open Space Table of Contents Report of the TTUStees......................................................... ................................................. . Independent Examinevs Rew)rt........................................................................... .. ... Statement ofF'inancial Activilies............. -......-.................................,....................................... Balance Sheet.... ............................,....-. .. Notes to the Financial Staiements.........................................................................,...,....,......9-10 OFFICIAL
Public Open Spaee Report of th¢ Trustee5 for Ihe Year Ended 31 March 2023 Tlic Trusteés pr¢sent their report Along with the fukclaI statements of the charity for the year ended 31 March 2023. The fllwicial statements have been prepared in accordance with the aeLountiT)g policies sel out in the notes there(0 and comply with the charity's trust deed and applicable law. Reference and administrative Informatio Name of charity.. Publi¢ Open Space Rcgisiered charity number. 810154 Address for CO¢SpondenCe. Financc Ditcclordle Bimiingham City Council The Council House Vicloria Square Flimiingham BI IBB Riryningham City Council Indendent Lxaminer. Mr Jason sgrav¢ fccA I" Poplars Court LLnlon IAne Nottingharn N'Ci7 2KR Flank.. Barclays Bank PIC 15 Colmorc Row Binningham B3 211H OFFICIAL
Public Open Space Report of the Trustees for the Year Ended 31 M2reh 2023 Structure, Governance 2nd Management (yOVErning doeiimenl Th¢ Trust was established by a TNSI tked dated 9 May 1950. It is a registered cli]ty, with charity number 810154. The Trnstcc is Birniingham City Council. Recniilment andappoinlmenl oftrustees The tru4tees, who served durin8 the year, and since tb¢ year en(L are 6¢t out in thc refe¢¢ and adniinistration details on pag¢ 2. TiwstLie Meelingj t)ay to day management decisions are made by Tst and Cl)arilies Commiliee, wliich is inadc up of eight Council Members. Three members acting as I'rusiees arc necessary to fom) quorum. Issues are decided by a simple majority of those present and voting, provided al least two Tru.4te¢s vote in favour of the re8olution. Decisions. such &$ di4posals are made by Full Council sitting separal¢ly as C,OTpofdte Trustee. Objeeilves and Actlvltles Th¢ Tiuslees have referred io the guidance contained in the Charity Commission's 8cncral guidancc on publi¢ benefil whLn revieM'ing tlle aims objectives of the Lh]b]e ¢ompany dnd in planning any tUre activities. In particular. the Trnstees have considered how planned a¢iiviiie% will contribuie io ihc aims and objeciiveq sei. -I'hc objcctivos of the ¢harily arc lo supwirt and promoic the u8e of land for open Spdce purposes. in line with its governing doLument. T'lic open space is managed by Bimiingham City c.ouncil on behdlf ol the Charity, for ihe bcnefil ot. the ¢itizens of Birminghani. They arc currenily accessible to the 8enei.al public. Public Benefit The Truslees confirni thai in the exerLi8e of theirpowers &4 a charity trnstee, tbey have bad due regard to the published guidancc from the Charity Commission on the operation of the public beiielit requlrement. OFFICIAL
Public C)pen Space Report of the Trustees for the Year Ended 31 March 2023 Achievements alld Perfornianc¢ Toial iinrestricted ineoming Tesources for die ycar were £96288 (2022- £91.343). Charitable Lxpcnditurc amounted to £96,288 (2022: £91,343)- Financlal Review Unrestricted income for the [lOd amountcd to £96.288 (2022.. £91,343) and tl)e principal funding sources were from Bimiingham City Council of £96.288 (2022.. £91.343) and other income of £0 (2D22.. £0) Unrestrttted expenditure totalled £96.2S8 {2022'. £91.343) and comprised supplics and servicLs of £96,288 (2022.. £91.343). Re.seriyes Risk Maiiagemeni The charity lacks sutYi¢ienl fun<Ls to matntain the public spaces and kttp the area in good state,. it seeks regular income from Birmingham City CounLiI. Conscquciitly, any deficit rnade is covered by the City Louneil. Risk Munugemenl The I'rustces keep linder revieiv the major straiegic and opcraiional risks whicl) the charity faces and are satisfied that systems have been ¢$tsblished in order to minimisc thc possible ctTecls of such risks the charity. OFFIC[
Public Open Space Report of the Trustees for the Year F.nded 31 March 2023 Trustee5' Re5ponsibili¢ies In Relatlon to the Financlal Ststement5 Tlie Trusieeb are responsible for preparing the Atmual Report and the l.inancial Statements in accordan¢e with applicable law and the Financial Reporting Siandard applicable in the UK and Republic of treland {FRS 102) (eifeciive l-january 2019)- Charities SORP (FRS 102) and Ilie inancial Reporting Standard applicable in thc UK and Republic of Irelalld (FRS 102). Thc law applicable to charilies in Lngland and Wales requires the Trustees to prepare financ&al stakmenls for cach financial year which give a true and fair view of the affairs of the charity and of the incoming rcsources and application of ffsources of the charity for thal periijd. In preparing tbese fwaDcial statcments. the Tnjstees are required lo.. select suitable accounting policies and then apply them nsistentIy- observe the methods 2nd principles in the Charities SORP 2019- make judgements aiid estimates that are reasonable and prudent. state whethcr applicable UK accouiitiiig standards llavc b¢Ln f(bllowed, 8ubjeci lo aiiy d¢parlures discloscd and explaincd in the financial statem¢DLS- lind prepare thL financial statemcnls on the going concern basis unless it is inappropriate to prcsume ihat the cliarily will continue in opcralion. The TrustLLS are responsiblc for keeping aoUntIng records thai disclose with rcasonable ll¢iuracy at any lime ihe financial wsilinn of ihe charity and enablc ihem to ensurc Ihat tlie financial statements comply with the Charities Act 2011, the Charity (Accoun(s and Reporis) Ilcgulativn.% 2008, financial Repoiiin&T Siaiidard {F'IiS 102) and the prnvisions ot-the trusi dccd. I'hey arc also responsible for safeguardin8 the assets of the charity and heiicc for takin8 reosonuble sieps for the preventson and detection ol" traud ld oilici" irrcgulurilies. Apprvved by the TrUse$ and .signed on their bchalf by: Yrustee: Councillor Phll Davi5 (Lhaii of the TNsts and Chariiies Commiltee) Da*.. 15 Deceinber 2025 OFFICIAL
Public Open Space Independent Examiner's Report to the Trustecs of Public Open Space I report to the charity tmslees on my examination ol the accounts of thc charity for the year ended 31 March 2023. RcsponslbS1ities and b1$ oc report As the charity's trnstees you arc responsible for the prepardlion of the accounts in e0rdlCe wilh the requirements of the Charilies Act 2011 ('thc Aci.). report in respcct of my examinatton of the charity's accounLS carried out under section 145 of the Act and in Canying out my examination I bave followed all the applicable Directions given by the Charity Commission under seclion 145{5)(b) ofthe Act. Independent exAmin¢r's statement I liave completed my examination. I confimi that no material matters have come lo my altenlion iii coniieclion with the examination giviiig me caLise io bclievc that in any material rcspe¢t.. aeeounlin8 records were not kcpl in respcct of the charity &8 rcquired by sectinn 130 uf the Act. or the dccounls do nol accord with those records. or thc accounts do not Comply with ihe applicablL requirements conceniing the lorm and conieni of accounts set out in the Chariiies {Aceount% and Reports) Regiilatians 2008 other tl)an any reqiiiremeni thai the accounts give a 'true and fair view, which is not a m4111cr cun¥id¢red as part oran independent examination. Loiicerns and liave Lome across no oihcr maiters in connection with the examination tteniion should hc drawn in this re[1 in order to enable a proper understandin8 of Is t() be reached. hich cc son Seagr4ve FCCA Seagrave French LLP I Poplars Court Lenton l.ane Nollingham NCJ7 2RR Date.. L5 December 2025 OFFICIAL
Public Open Space Statement of Financial Activities for the Year Ended 31 March 2023 Unrestrlcted Ftsnds Restricted unds Tol*] 2023 2022 Incomtn8 resources Other Income Birmingham City Council 96,288 96.288 91.343 Toi#l Inèomlng re4ources 96,288 96,288 91,343 Resources txp¢ndtd C.h#ritable 8ciiviLi¢s 96.288 96,288 91,343 Total resourcu expended 96,288 96,288 Ne¢ Incomln% resourees before ¢r4nsfers Tr#nifer Gros8 (ransferg b¢tw¢cn funds riet incomlng resullr¢es before olher recoinlsed gxin$ losses ()Iher rteogrtised gainsllosses Nel movetsienl In funds ReconclllAtlon of funds Balane¢ of funds brought forward at l April Ilalunct of funds ¢Arried fonyard at 31 March OFFICIAL
Public Open Space Balance Sheet a$ at 31 March 2023 Unrestricted Restricted Funds Funds Total 2023 Total 2022 l%otes Fixed assels l.and and Buildings Current assets Debiors.. AinounLs falling due within one year Creditors.. AmoutLt$ falling dut within onc year Net eurrent gssets r*et assets Funds Penii&nenl Funds Unrcsti"iLt¥d Fwi T()tal Funds Approved by the Trustees and signed on their bchaifby: Councillor Ph avis {Chair of the Trusts and Charities Committee) Datc.. IS Decembcr 2025 OFFICIAL
Public Open Space 'oles lorming part of the Flnanclal Statements for the year ending 31 March 2023 Princi al Aeeountin Policies Accountin Convcnlion The accounts Ifinancial stat¢ments) have been prepared, in Accordancc with A¢counting and Reporting by Lharities.. Statcmenl ofRccommended Prac(ic4 applicable to Charities preparing their accounts and in accordancc witli the Financial Reporting Standard applicable in the UK and Republi¢ of Lreland (F RS 102) (effcctive l January 2019)- Chari14es SORP (FRS 102) the Financial Reporting Standard appIlble in Ihc UK and Republic of Ireland (FRS 102). The financial siatemenis are prepared on a going concern basis, under the hisrorie eost convention, modified to include certain ilems at fair value. The fmancial statemciits are prepared in stcrling, which is the fimetional ¢utr¢ncy of the charity. The significanl accounting policies applied in the presentation of these financial stst¢ments, are set out bclow. Thesc policies hiive bccn consislenily applied to all ycars presented, unless oil)eiwis¥ %taled. 'I'he ¢harity h&$ taken advantage, of thc oplion provided in the Stslemeiil of Recommended Practice, to use headings in ilie Stat¢menÈ of Financial Aetivit1¢5, Ihat Are applicable to their spccific activity. rather Ihan reporting on an activity basis b) Income All incomin&F resourc¢% are included in the Statemcnt of Financial Activiiies when the charity is entitled to the income and the amount can b¢ quantified with aceura¢y. Ex enditurc Expcnscs are chargcd in the financial sta*menis in th¢ year lo which the liabilily relas. Charitsble expenditure comprises those costs incurttd by the Charity in the d#livery of Ihe AcliifitiC.8 and serYi¢¢s for its bcncficiaries. It in¢ludcs, both costs that can bc alli)catcd directly to sucl) aetivities and those ¢osts of an indirect naiure, rtecessary to support them. d) Fund Accouniin DLtails and th¢ natur¢ of cacli fund arr tL'Iow- Unresirlctod Funds comprise those fjmds which the "frustCC8 are fr¢¢ to use iii accordancc H'ith the lharitablc objects". Restricted Fwnd5 represent those assets that must be held pcrnianently by ihe charity. OFFICIAL
Public Open Space Notes forming part of the Financial Statements for the year ending 31 March 2023 Ic•At'd) Incomin Resources 2023 2022 Other Income Birmingham c.ity CouDciI Funding 96.288 91,343 91 Resources r.x nded 2023 2022 Supplies and Servic r.xternal Review C041s F'inancial services provided by BCC 96.288 91.343 Remuneration and Ex enses Non¢ of the Trusiees receiv¢ remuneration or other benefits from the Charity or rcimbursemertl for any expcnses incurred on behalf of the Charity, (2022.. £Nil). Reserves At l April 2022 Incoming Outgolllg Revgluatiijn At 31 March Resources Resource5 2023 Unr¢striLted reserves Restricted reserves 96,288 (96.288) Funds 96.288 (96,288 io OFFICIAL