**Charity registration number NIC 102431**
**Company registration number NI038597 (Northern Ireland)**
## **EDENVILLA LIMITED**
**(A COMPANY LIMITED BY GUARANTEE)**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 APRIL 2023**
## **EDENVILLA LIMITED (A COMPANY LIMITED BY GUARANTEE) CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4 - 5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 16|
## **EDENVILLA LIMITED (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** Mr M A J Thompson Ms R M Harkness Ms K Leitch Mr G Titler Ms B E Wright Mr D J Gregg Mrs K L Caldwell Mrs K G Castles **Secretary** Ms K Leitch **Charity registration number** NIC 102431 **Company number** NI038597 **Registered office** Edenvilla Park Bachelors Walk Portadown Craigavon Co Armagh BT63 5BQ **Independent examiner** GMcG PORTADOWN Chartered Accountants 17 Mandeville Street Portadown Craigavon Co Armagh BT62 3PB **Bankers** Bank of Ireland 13 Market Street Lurgan Craigavon Co Armagh BT66 6AR
## **EDENVILLA LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 APRIL 2023**
The trustees present their annual report and financial statements for the year ended 30 April 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
## **Objectives and activities**
The objectives of the charitable company are set out in the Memorandum and Articles of Association of Edenvilla Limited. The main purpose is to maintain and develop property and facilities for recreation and to promote the benefit of the inhabitants of Portadown and its environs.
The trustees have paid due regard to guidance issued by the Charity Commission for Northern Ireland in deciding what activities the charitable company should undertake.
## **Achievements and performance**
Charitable activities income has increased since last year. The trustees are satisfied with the results for the year, taking into account the competition from pitches in the Craigavon area. Additional expenditure was incurred after flood damage to the changing rooms. The cost of repairs was reimbursed from insurance proceeds.
The charitable company has been advised that the Service Level Agreement with Armagh City, Banbridge and Craigavon Council (ABC Council) has been approved and will remain for the foreseeable future. The Council contribute £10,000 per year towards running costs.
In March 2022 the charitable company employed an independent consultancy company, to undertake the work of sourcing additional finance for capital and programme activity at the site, through investigation of and completing application forms for grant funding from a range of bodies in Northern Ireland and further afield. Working with a dedicated member of the consultancy team, the trustees had drawn up a work plan for the year. This contract was terminated in October 2022, due to disappointing results.
Derek Taylor resigned from position of groundskeeper during year, after 13 years of excellent service. He has been replaced by Alan Smith, who is continuing the trend of outstanding service.
A part-time community engagement worker, Pamela Smith, has been employed during the year, to promote Edenvilla in the district and surrounding. This has been funded by a £4,500 grant from Halifax.
## **Financial review**
The charitable company's financial results are set out in detail on pages 6 to 16.
There is an overall surplus on funds this year of £5,674 (2022 - £4,338). The trustees are continuing to investigate making savings and trying to generate additional income.
The accumulated funds (unrestricted and restricted) now stand at £73,585. In view of the steep rising cost of diesel and electricity, the trustees have decided to increase the charges for floodlights, but keep the pitch hire rates the same.
## **Structure, governance and management**
The charitable company is a company limited by guarantee, governed by its Memorandum and Articles of Association dated 29 May 1998 and as updated on 14 November 2001.
- 1 -
## **EDENVILLA LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)**
## **FOR THE YEAR ENDED 30 APRIL 2023**
The trustees who served during the year and up to the date of signature of the financial statements were: Mr M A J Thompson
Mr S E Barr (Resigned 28 June 2022) Ms R M Harkness Ms K Leitch Mr G Titler Ms B E Wright Mr D J Gregg Mr G J Edgar (Resigned 2 May 2023) Mrs K L Caldwell Mrs K G Castles
The trustees of the charitable company are also directors for the purposes of company law. Under the requirement of the Memorandum and Articles of Association, all the members of the Board of Directors retire at the Annual General Meeting. The number of directors should be between six and thirteen. Directors are normally nominated on the following basis:
- One representative from Education Authority, Southern Region (EA);
- Two nominated members of Portadown Men's Hockey Club; and
- Two nominated members of Portadown Ladies Hockey Club.
None of the directors have any beneficial interest in the charitable company. In the event of the charitable company being wound up, members are required to contribute an amount not exceeding £1.
## **Organisation**
The trustees administer the charitable company and oversee the day to day running of the complex. The Board meets approximately 5/6 times per year. There is one part time employed caretaker/groundsman and a small number of volunteers who are responsible for administration and bookings.
## **Reserves policy**
The trustees have examined the charitable company's requirements for reserves in relation to general maintenance and replacement of the synthetic playing surface in approximately 4-6 years. They believe that the charitable company should build up reserves where possible during the next 6 years because it cannot rely on additional grants.
The level of reserves is reviewed annually and is built up to the desired level in stages consistent with the charitable company's overall financial position and its need to maintain its charitable activities.
The trustees consider that the ideal level of cash held at bank should be £50,000 at the end of April 2023 building up to £80,000 in 4-6 years. At the balance sheet date, unrestricted reserves amounted to £65,237 of which £34,044 is held at bank.
## **Plans for the future**
The main priority is to continue managing the facility in an efficient manner for the benefit of the local community.
- 2 -
EDENVILLA LIMITED
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 30APRIL 2023
In preparing this report, the trustees have taken advantage of the small companies exemptions provided by section 415A of
the CompaniesAct 2006.
Registered Office..
Edenvilla Park
Bachelors Walk
Portadown
Craigavon
Co Armagh
BT63 5BQ
Company Registration No.. N1038596
Charity Registration No.. NIC 102431
The trustees, report was approved by the Board of Trustees.
J Thompson
Trustee
Dated..
CHAR TERRD ACCOUNTANTS
EDENVILLA LIMITED
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EDENVILLA LIMITED
I report to the trustees on my examination of the financial statements of Edenvilla Limited for the year ended 30
April 2023.
Responsibilities of trustees and examiner
As the trustees of the charitable company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Companies Act 2006 {the 2006 Acti.
It is my responsibility to'.-
examine the financial statements under section 65 of the Charties Act.,
follow the procedures laid down in the general Directions given by the Charity Commission for
Northern Ireland under section 65{91{bl of the Act., and
state whether particular matters have come to my attention.
Basls of Independent examlner's report
I have completed my examinalion. I confirm that no matters have come to my attention in connecticn with the
examination giving me cause to believe that in any material respecl..
accounting records were not kept in respect of the chafltable company as required by section 386 of the
2006 Act., or
the financial statements do not accord with those records.. or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a true and fair view which is not a matter considered as
part of an independent examination., or
the financial statements have not been prepared in accordance wilh the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 1021.
17 Mandeville Street
PORTADOWN
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BT62 3PB
Tel: +44 (0)28 3833 2801
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Tel: +44 lo}28 9fj6o 73,4.5
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EDENVILLA LIMITED
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE TRUSTEES OF EDENVILLA LIMITED
Independent examlneffs statement
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial statements to
be reached.
lian Johnston ACA
GMCG PORTADOWN
Chartered Accountant
17 Mandeville Street
Portadown
Craigavon
CoArmagh
BT62 3PB
## **EDENVILLA LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 30 APRIL 2023**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**3**
-
300
Charitable activities
**4**
33,552
4,500
Other income
**5**
18,754
-
**Total income**
52,306
4,800
**Expenditure on:**
Charitable activities
**6**
49,612
1,820
**Net income for the year/**
**Net movement in funds**
2,694
2,980
Fund balances at 1 May 2022
62,543
5,368
**Fund balances at 30 April 2023**
65,237
8,348|**Total**
**2023**
**£**
300
38,052
18,754
57,106
51,432
5,674
67,911
73,585|Total
2022
£
-
32,104
1,459|
|---|---|---|
|||33,563|
|||29,225|
|||4,338
63,573|
|||67,911|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 6 -
EDENVILLA LIMITED
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 30 APRIL 2023
2023
2022
Notes
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
11
15,029
16,951
12
26,411
34,044
4,497
48,390
60,455
52,887
Credltors: amounts falllng due wlthln
one year
13
11.899}
{1,9271
Net current assets
58,556
50,960
Total assets less current Ilabllltles
73,585
67,911
Income funds
Restricted funds
Unrestricted funds
8,348
65,237
5.368
62,543
73,585
67,911
The charitable company is entitled to the exemption from the audit requirement contained in section 477 of the
Companies Act 2006, for the year ended 30 April 2021.
The trustees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records
which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of
the slate of affairs of the charitable company as at the end of the financial year and of its incoming resources and
application of resources, including its income and expenditure, for the financial year in accordance with the
requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating to financial stalemenls, so far as applicable lo the charitable company.
The members have nol required the charitable company to obtain an audit of its financial statements for the year in
question in accordance with seclion 476.
These financial statements have been prepared in accordance with the provisions applicable lo companies subject
to the small companies regime.
The financial statements were approved by the trustees on
11 Ikcw£
MrMAJTho
TrLtstee
pson
Company Reglstratlon No. N1038597
**EDENVILLA LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 30 APRIL 2023**
## **1 Accounting policies**
## **Charity information**
Edenvilla Limited is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Edenvilla Park, Bachelors Walk, Portadown, Craigavon, Co Armagh, BT63 5BQ.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charitable company's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019). The charitable company is a Public Benefit Entity as defined by FRS 102.
The charitable company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charitable company.
## **1.4 Income**
Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charitable company has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 8 -
## **EDENVILLA LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023**
## **1 Accounting policies (Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.
All expenditure is inclusive of irrecoverable VAT.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Pitches Fully depreciated over the lease term ending 2017 Pavilion Fully depreciated over the lease term ending 2017 Plant and equipment 15%/25% reducing balance Fixtures and fittings 25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
- 9 -
**EDENVILLA LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023**
## **1 Accounting policies (Continued)**
## **1.9 Financial instruments**
The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.
## **1.10 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 10 -
## **EDENVILLA LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 30 APRIL 2023**
## **2 Critical accounting estimates and judgements (Continued)**
## **Key sources of estimation uncertainty**
The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities are as follows.
## **Fixed Assets**
The annual depreciation charge on fixed assets depends primarily on the estimated lives of each type of asset and estimates of residual values. The trustees regularly review these asset lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in asset lives can have a significant impact on depreciation and amortisation charges for the period. Detail of the useful lives is included in the accounting policies.
## **3 Donations and legacies**
||**Restricted**|**Total**|
|---|---|---|
||**funds**||
||**2023**|**2022**|
||**£**|**£**|
|Donations and gifts|300|-|
- 11 -
## **EDENVILLA LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 30 APRIL 2023**
## **4 Charitable activities**
|Hire of facilities and sundry income
ABC Council Grant
Other grant
Analysis by fund
Unrestricted funds
Restricted funds
**For the year ended 30 April 2022**
Unrestricted funds|**Total**
**2023**
**£**
23,552
10,000
4,500
38,052
33,552
4,500
38,052|Total
2022
£
22,104
10,000
-|
|---|---|---|
|||32,104|
|||32,104|
## **5 Other income**
|**Unrestricted**
**funds**
**2023**
**£**
Furlough grant
-
Insurance claim
18,754
18,754
**For the year ended 30 April 2022**
Unrestricted funds|Total
2022
£
1,459
-|
|---|---|
||1,459|
||1,459|
- 12 -
## **EDENVILLA LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 30 APRIL 2023**
## **6 Charitable activities**
|**Unrestricted**
**funds**
**Restricted**
**funds**
**£**
**£**
Staff costs
9,246
695
Depreciation
1,847
1,125
Light and heat
5,688
-
Insurance
1,505
-
Repairs and renewals
25,746
-
Cleaning
740
-
Diesel
71
-
Telephone
524
-
Printing, stationery and postage
17
-
General expenses
659
-
46,043
1,820
Share of support costs (see note 7)
1,609
-
Share of governance costs (see note 7)
1,960
-
49,612
1,820
**Analysis by fund**
Unrestricted funds
49,612
-
Restricted funds
-
1,820
49,612
1,820
**For the year ended 30 April 2022**
Unrestricted funds
27,875
-
Restricted funds
-
1,350
27,875
1,350|**Total**
**2023**
**£**
9,941
2,972
5,688
1,505
25,746
740
71
524
17
659
47,863
1,609
1,960
51,432
49,612
1,820
51,432|Total
2022
£
11,712
3,420
4,068
1,442
5,472
495
126
481
213
-|
|---|---|---|
|||27,429
281
1,515|
|||29,225|
|||27,875
1,350|
|||29,225|
- 13 -
## **EDENVILLA LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 30 APRIL 2023**
## **7 Support costs**
|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
General expenses
13
-
Bank charges
199
-
Professional fees
1,397
-
Accountancy
-
1,960
1,609
1,960
Analysed between
Charitable activities
1,609
1,960|**2023**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
**£**
13
13
-
199
171
-
1,397
97
-
1,960
-
1,515
3,569
281
1,515
3,569
281
1,515|**2022**
**£**
13
171
97
1,515|
|---|---|---|
|||1,796|
|||1,796|
## **8 Trustees**
Two trustees received a gift voucher of £250 each during the year, in recognition of their hard work and ongoing commitment to Edenvilla. No other remuneration or benefit for trustees arose in the year (2021 - none).
## **9 Employees**
The average monthly number of employees during the year was:
||**2023**|2022|
|---|---|---|
||**Number**|Number|
|Total|2|1|
|**Employment costs**|**2023**|2022|
||**£**|£|
|Wages and salaries|7,759|9,128|
|Social security costs|2,182|2,584|
||9,941|11,712|
## **10 Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
- 14 -
## **EDENVILLA LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 30 APRIL 2023**
|**11**
**Tangible fixed assets**
**Pitches**
**£**
**Cost**
At 1 May 2022
358,415
Additions
-
At 30 April 2023
358,415
**Depreciation and impairment**
At 1 May 2022
358,415
Depreciation charged in the year
-
At 30 April 2023
358,415
**Carrying amount**
At 30 April 2023
-
At 30 April 2022
-
**12**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Other debtors
Prepayments and accrued income
**13**
**Creditors: amounts falling due within one year**
Accruals and deferred income
**14**
**Related party transactions**|**Pavilion**
**Plant and**
**equipment**
**Fixtures and**
**fittings**
**£**
**£**
**£**
103,846
42,505
6,612
-
-
1,050
103,846
42,505
7,662
103,846
25,668
6,498
-
2,787
185
103,846
28,455
6,683
-
14,050
979
-
16,837
114
**2023**
**£**
6,668
18,000
1,743
26,411
**2023**
**£**
1,899|**Total**
**£**
511,378
1,050|
|---|---|---|
|||512,428|
|||494,427
2,972|
|||497,399|
|||15,029|
|||16,951|
|||2022
£
3,077
-
1,420|
|||4,497|
|||2022
£
1,927|
||||
There were no disclosable related party transactions during the year (2022 - none).
- 15 -
## **EDENVILLA LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023**
|**15**
**Analysis of net assets between funds**
**Restricted**
**Unrestricted**
**2023**
**2023**
**£**
**£**
Fund balances at 30 April 2023 are represented by:
Tangible assets
4,542
10,487
Current assets/(liabilities)
3,806
54,750
8,348
65,237|**Total**
Restricted
Unrestricted
**2023**
2022
2022
**£**
£
£
15,029
5,368
11,583
58,556
-
50,960
73,585
5,368
62,543|Total
2022
£
16,951
50,960|
|---|---|---|
|||67,911|
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