PUBLIC OPEN SPACE
REPORT AND FINANCIAL STATEMENTS
31 MARCII 2024
Registered charity number: 810154
OFFICIAL

Public Open Space
Table of Contents
Report of the Trustees............................,...,...............................,............................
IndependentExaminer's Report....................................................,.....................................
Statement of Financial Activities...........
Balan¢¢ Shcct,.............................,..
Notcs to thc Financial Statemcnts............................,......................,,..............................
.9-10
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Public Open Space
Report of the Trustees for the Year Ended 31 March 2024
Tlie Trustccs present theii" ieport along with the fIni￿cIal sta￿mentS of the charity for the year
ended 31 March 2024. The financial statementq have been prepared in accordance with the
accoiinting policies set out in the nots thereto and comply with the charity's trust dced and
applicable law.
Reference and adminlstratlve information
Namc of charity:
Public Open Space
Registered charity number:
810154
Address for correspondence:
Finance Directoratc
BiiThinghain City Council
The Council Eluuse
Victoria Squ&ue
BirmingliaTn
BI IBB
Trustee:
Biimiingham City Council
Indepcndcnt F.xainincr'.
Mr Jason Seagrave FCCA
I Poplais Coun
Leiiton Larie
NottingE]am
NG7 2RR
Bank..
Barclays Bar￿ PIC
15 Colmore Row
Binningham
B3 2BH
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Public Open Space
Report of the Trustees for the Year Ended 31 Mareh 2024
Icont'd
Structure, Governance and Management
Govel'ning docupnent
Tlie Trust was established by a Trust Deed dated 9 May 1950. It is a registered charity, with
charity number 810154.
The Trustee is Birniingham City Council.
Recruilrnenl and appoinlmenl of irust£es
I'hc trustecs, who served during thc yL'£W, and Since the year end, are s¢t out in the refcrcnce
and administration details on page 2.
Triistee Meetiiig,
Day to day mana£emcnt decisions al'e made by '.I'rust and Charities Committee, which 18 made
up ot. cight Louncil Members. T￿￿ee meinbers aLting as Trustees ￿'e necessary to forin d
quorum. Issues are de¢i(ILd by a simple majoriiy of tl]ose present and voting? pi-ovided al least
two Tru.qtees vote in favour of the resolution. Dcci8ions, siich as Ilisposal8 are made by Full
Council sitting separately as Corporate Trustee.
Objectives and Activities
Thc Trustees have rcfcrrLd to tlie giiidance Colltained in the Charity Cominission's
gLneriil &)iiidance oil i)ubliL beiiefit wlieii reviewiLig the aims <ind ubjeLlivcs of the charitable
company and in planning any future aLtivities. In paiticular; th¢ Trustees have considei-ed how
planned aclivitics will contribut¢ to tlic aiiiis and obj¢cLivcs set.
The objectivcs of the chai'ity ¢ire to support and proinote the use ot. land for open space
pU￿o$C5, in line with ILS governing dociiment.
I'lie nDen Space iq mAnaged by Binningham c.ity Coiincil on bLhAIt' of the Charity, for the
bcncfit of the citizens of Biiniiiigliain. Tlicy are curr¥ntly accessible to the general public.
Public Benefit
Tlie Trustees confirm tliat in the exerciqe of their powers as a charity tnistee, they liave had due
rLgard to the published guidance fi'oni the Charity Commissioii on tlie operation of the public
beneEit rcquii-cment.
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Public Open Space
Report of the Trustees for the Year Ended 31 March 2024
{eottt7d)
Achievements and Performance
Total unrestrscted incoming i'esourees for the year were £96,288 (2023: £96,288). Charitable
expenditure amouiited to £96,288 (2023: £96,288).
Financial Review
Unrestricted inLome for the period amounted to £102.392 (202_3: £96.288) and the principal
funding sources were from Bimiingham City Council of £102,392 (2023: £96,288) and other
Ancnine of £U (2023: £0).
LJnrestricted expenditure toialled £102,392 (2023: £96,288) and coinprised .8upplies and
services nf £1 02,392 (2023: £96,288).
ReseYve,g and Ri.Ik manageme.lit
The cliarity lacks sut-ficient tunds to maintain the public spaces and keep the area in good state.
it seelis reguldr inLonic from Birminghain LILY C,()uncil. Conseciuently, any defiLit made is
covered by the Lity Council.
Ri.sk Mapjtigettieiil
'I'lie Truslccs keep linder rcvicw the majoi stratcgic and operaliondl risks which thc charity
faL'cs and are satisfied that systeins have been establishcd in order lo minimise the pos.sible
el"tccls ol. SULh riskb on tlic charity.
OFFICIAL

Public Open Space
Report of the Trustees for the Year Ended 31 March 2024
{¢ont'dl
Trustees, ResponsibilAtiL's in Relation to the Financial Statements
The I'nlstees are i'e.8poiisible far preparing the Annual Report and the Financial Statements in
accordance with applicable kaw and the Financial Repoiting Standard applicable in the UK and
Republic of Ireland (bRS 102) (effective l January 2019}- C,harittes SORI, (FRS 102) and the
Financial Rcpoiting Standard applicable in tlie UK and Republic of Ireland (FRS 102).
Tlie law applicable to charitie8 in F.ngland and Wales reqiiires tlie 'frustees to prepare financial
Slatements for each financial year whicEI give a true and fair vicw of thc affairs of Ihc charity
and of the incoining resources and application of resources of the charity for that period.
In preparing Lliese finallcial statements, the Trustees are required to:
select suitablc accounting policie8 and tlien apply tlicm consistently.
ObSe￿e the methods and principles in the Ch(iritie.% SORE) 2019.
niiike judgements and estinialeq that (ire reasonable aiid pl￿dent.
state wlicLlier tspplicable LTK aLLouiiiiiig sL￿dard￿ liave been f<)1 Inwed, subject to any
depar￿re% di8clo8cd and explained in the fLnancial statcments. <Thd
prepare tlie financial statements on the going concern basis unlc88 It is inappi-opriate to
pre8iime that the charity will continue in operation,
Tlie Trustees are reqponsible for keepingr <iccoiinting i'ccord.q that disclose witl) reasi)nable
accuracy at any tiine thc financial position of ihe LliaL'Lty and enable them io cnsure that the
finaiici<il %ldlemenLs L(Imply willi the Chai'ities Ac.t ?.n I I, the c.harity (ALcounts and Repoi'tg)
RL'gulationq 2008, Finic ncial Rcporting Standard {I,'RS 102) and tlie pi'nvisions ot'the trust deed.
They are also respotisible for safegLLarding the assets of the charily and lience for taking
reasonable steps for tlie prevention and detection of fraud Lind other irregulai-itiLs,
Approvcd by tlic Trustees aiid signed on their behalf by:
Trustee: Councillor Phil Davi8 (Chair of the Trusts and Charities Coinmittee)
Date: 15 Dcccmber 2025
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Public Open Space
Independent xaminer's Report to the Trustees of Public Open Space
I report to the charity trLiStees on my examination of the accounts of the charity for the year
ended 31 March 2024.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparatinii of the accOl￿t$ in accordance
with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the charity's accounts cai-ried out under seclion 145 of
thc Act and in Cdrrying out Iny exdiiiination I have followed all ihe applicable Dii'ections given
by the Charity (:ornmission under section 145(5)(b) of the Act.
Independent examiner s statement
T have completed my examination. T confirni that no niaterial matters havc come to iny attention
iii conneclion with the examinatioii giviIiLJ Liie cause to believe tlial in any material rc8pect:
aLcoiinli13&) rLLoi-ds were noi kept in i'espeet of the charity as rLqLiired by section 130 of
the Act. or
tl)e a¢coLints do not accord with those record.%' Dr
tlic accounts do iiot comply witli Llie applicable requireinenls LunLemiiig the lorm and
content of aLcounts set oiit in thc Chai'ities (Accounts and Reports) R¢￿ilationS 2008
other ihan any rcqLLirement that ihe accoLEnts give a 'true and fail. view, which is not a
matter considercd as part of dn indepeiident examination.
I Iiavc no concern.s and have come across no otliei. matters in conneLtion witli the examination
hic
ttentioii should be drawn in this rcport in ordcr to enable a pi'opei. uiider.staiidiJig ol.
LLI)U
ts LO be reached.
on Seagrave FCCA
eagravc French LLP
I Poplars Court
Lentoii I.ane
Nottinghaiii
NG7 2RR
Date: 15 December 2025
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Public Open Space
Statement of Financial Activities for the Year Lnded 31 March 2024
Unrestricted
Restrieted
Funds
Total
2024
Total
2023
LNotes
Incoming resources
Other Income
Birminghain City Council
102,392
102,392
96,288
Total Incomln% resources
102,.192
102,392
96,288
Resources expended
Cli¢1rilable activicies
102.392
102,392
96,288
Total resnurces expended
102,392
102,392
ct incoming resources before
transfers
Transfer
Gros8 iidnsfers betwccn funds
Net incoming resources l)cfore other
recounlsed galns and Insses
Otliei. i'ecogni.%ed gainsllusses
INet movemenl in fun(Is
Reconciliation of funds
BalanLL of fiinds brought forward
at l April
Balance of funds carried foi'ward
at 31 March
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Public Open Space
Balance Sheet as at 31 March 2024
Unresti'icted Restricted
Funds
Funds
Total
2024
Total
2023
Notes
Flxed assets
Land and Buildings
Current asscts
Dcbtoi"%.' Amounts. falLing dLie within
one year
Creditors: Amounts falling due within
un¢ year
Net current a.8.sets
rset assets
Funds
PeiinaiicnL Funds
Unrestricted IY uns
Total D'unds
ApDrnve.d by the Tnigtees and sisned on their behalf by..
Trustee: Coullcillor Phil Davis {CEiair of the Trusts and Charities Committee)
Datc: 1.5 Dec¢nibcr 2025
OFFICIAL

Public Open Space
Notes forming part of the Financial Statements for the year ending 31
March 2024
Princi
al Aecountin
Policies
Accountin
Convention
The accounL8 (findncial statements) have been prepared, in accordance with Accounting and
Reporting by Charities.. Staiement of Recommended Pi-actice, applicable to charities preparing
their accounts and in accordane¢ widi the Financial Reporting Standard applicable in the UK
Id Rcpublic of Ireland (FRS I02) (effective l January 2019)- Charities SORP (FRS 102) and
the Financial R¢porting Standard applicable in the UK and Rcpublic of Ireland (FRS 102).
Tlie financial statements are prepared on a going concem basis, under the liistoric cost
Lonvention, modified to include certain items at fair value. Tlie financial slateincnts are
prcpai'cd in sterling, which is the functional cw'rency ()f the ¢hdl-ity.
T]ie significant accounting policies applied in Lhc presentation of these financial slatements, are
l out bclow. 'I'hese policies have been cnnqislently applied to all years presented, unless
othciwise 8laLed. Thc charity hds tiiken advantagc, of the option provided in the Stateincnt of
Recoininen(led Praclice, to u.4e headings in the Statement of F'inancial Activities, that are
applicable to Lheir spccifie aLtivity, rathcr than rcporting on an aclivity basis
b)
Income
All incoiniiig rcsoui'ce.q al'c included in ilic Statement of FinanLidl Activities when the charity
is entitled 10 tlie incomc and the ainount Can be qiiantified wilh accuracy.
Ex endiLure
Lxp¢n.8c8 arc charged in the financial staL¢inenis in tlie ye(It' to which tlic liability relatcs.
Cliai'ilable expeiidilure L()Inpriscs those costs incurred by the Charily iii the delivery of the
dLtivitie8 aiid services for its benLFILidries. IL includes, b()th costs tliat can be allocatcd directly
to such activitie.% and those Losts of an indirect natui'e, necessary to suppoi-l them.
d)
Fund Accountin
Dct&ils and thc nattLre ol'each fund arc sct below:
Unreslricted Funds comprise those funds which the Truslees are free to use in accordancc
with the charitable objLCts.
Restricted Funds reprL'%ent thosc assets that must be held permanently by the charity.
OFFICIAL

Public Open Space
Notes forming part of the Financial Statements for the year ending 31
March 2024 {
cont'd)
lllcomin
Resources
21124
2023
OLher Income
13irniingham City Council Funding
102,392
96,288
102 392
Rcsour¢¢s Ex
¢nd¢d
2024
2023
Supplies and Scrvices
F.xteI-nal Review C,osts
Financial services provided by B(:C
102,392
96,288
102 392
RLmunei'&ition and Ex
None i)f tlie T￿stee% receivc reMi￿e1-atioI] oi. otlier bci)efits trom the Cliarity or reimbursement
foi. any expcns¢s incuri.ed on behalf of Lhe C'.ht￿ity, (2023: £Nil).
Rescrves
At l April
2023
Incoming
Rcsoui'ces
Outgoing Revaluation
Resoiirce5
At_Il March
2024
Unrestricled reseLves
Rcstt'icted reseives
102,392
(102,392)
Funds
102,392
(102,392)
io
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