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REGISTERED COMPANY NUMBER: 07558484 (England and Wales)
REGISTERED CHARITY NUMBER: 1141644














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 25 SEPTEMBER 2022

FOR

DIDSBURY PLAYING FIELDS ASSOCIATION

DIDSBURY PLAYING FIELDS ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 SEPTEMBER 2022










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 13

DIDSBURY PLAYING FIELDS ASSOCIATION (REGISTERED NUMBER: 07558484)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 25 SEPTEMBER 2022



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 25 September 2022. The trustees have adopted the provisions of 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
Objectives and aims
The principal activities and objects of the charitable company as set out in the memorandum and articles of association are:

The provision of a recreation ground for the benefit of the local residents without distinction of political, religious or other opinions, with the object of improving the conditions of life for the said inhabitants; The provision and maintenance of facilities for the recreation and other leisure - time occupation of the local residents to help educate them so as to develop their physical, mental and spiritual capacities that they may grow to full maturity as individuals and members of society and that their conditions of life may be improved.

The DPFA was set up to facilitate the development of the community sports facilities at Simon's Field, Ford Lane, Didsbury, to which end it has taken over the lease of those fields and brought together grants and fund raising to build new changing facilities, create a cricket pitch and renovate the original clubhouse.

Significant activities
The principal areas of activity have been as follows:
We continue to seek new strategic alliances with local sports clubs to optimise the use of a super sports hub and promote the use of the facilities by other local groups to use the sports and event facilities to make the facility as inclusive as possible. Our trading subsidiary, Didsbury Sports Ground Ltd, provides the means to implement our strategy and generate funds to maintain and improve the facilities we provide.

FINANCIAL REVIEW
Financial position
During the year, the charitable company received income totalling £3,500 (2021: £28,389). Expenditure amounted to £56,829 (2021: £70,802) most of which is in relation to the depreciation of the buildings.

The charitable company reported a deficit of £53,308 (2021: £40,923).

Reserves policy
The Trustees aim to maintain available reserves sufficient to act as a buffer to maintain activity should a drop in income or rise in expenditure occur that could impact upon the core purposes of the charity.

At the year end, the total reserves were £654,831 (2021: £708,139) of which £483,845 (2021: 519,012) were unrestricted and £170,986 (2021: £189,127) were restricted.


DIDSBURY PLAYING FIELDS ASSOCIATION (REGISTERED NUMBER: 07558484)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 25 SEPTEMBER 2022


STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The governing documents of Didsbury Playing Fields Association are its Memorandum and Articles of Association.The company was incorporated on 9 March 2011 as a company limited by guarantee and as a charity on 3 May 2011. The charity is managed by a Board of Trustees that meets at regular intervals and is elected on an annual basis.

Didsbury Playing Fields Association has a subsidiary company named Didsbury Sports Ground Limited, company (no 01587077) registered in England and Wales in which it owns 100% of the issued share capital.

Decision making
The charity is managed by a Board of Trustees that meets at regular intervals and is elected on an annual basis.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07558484 (England and Wales)

Registered Charity number
1141644

Registered office
Didsbury Sports Ground
Ford Lane
Didsbury
Manchester
M20 2RU

Trustees
J Aylward (resigned 21.3.22)
A N Crabtree (resigned 14.6.23)
O J L Thomas
G Millington
C T Szmit

Independent Examiner
Sedulo Accountants Limited
Chartered Certified Accountants
62-66 Deansgate
Manchester
M3 2EN

Approved by order of the board of trustees on 23 October 2023 and signed on its behalf by:





G Millington - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
DIDSBURY PLAYING FIELDS ASSOCIATION


Independent examiner's report to the trustees of Didsbury Playing Fields Association ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 25 September 2022.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts 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
4. the accounts have not been prepared in accordance with 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 102)).

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 accounts to be reached.








Daniel Wilson

Sedulo Accountants Limited
Chartered Certified Accountants
62-66 Deansgate
Manchester
M3 2EN

24 October 2023

DIDSBURY PLAYING FIELDS ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 25 SEPTEMBER 2022

2022 2021
Unrestricted Restricted Total Total
fund fund funds funds
as restated
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,499 - 3,499 28,389

Charitable activities
Grounds maintenance - - - 1,490

Investment income 2 22 - 22 -
Total 3,521 - 3,521 29,879

EXPENDITURE ON
Charitable activities
Grounds maintenance 44,986 13,044 58,030 70,802

NET INCOME/(EXPENDITURE) (41,465 ) (13,044 ) (54,509 ) (40,923 )


RECONCILIATION OF FUNDS
Total funds brought forward 519,012 189,127 708,139 749,062

TOTAL FUNDS CARRIED FORWARD 477,547 176,083 653,630 708,139

DIDSBURY PLAYING FIELDS ASSOCIATION (REGISTERED NUMBER: 07558484)

BALANCE SHEET
25 SEPTEMBER 2022

2022 2021
Unrestricted Restricted Total Total
fund fund funds funds
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 7 486,018 176,083 662,101 710,312
Investments 8 2 - 2 2
486,020 176,083 662,103 710,314

CURRENT ASSETS
Debtors 9 13,537 - 13,537 6,937
Cash at bank 2,900 - 2,900 17,096
16,437 - 16,437 24,033

CREDITORS
Amounts falling due within one year 10 (24,910 ) - (24,910 ) (26,208 )

NET CURRENT ASSETS (8,473 ) - (8,473 ) (2,175 )

TOTAL ASSETS LESS CURRENT LIABILITIES 477,547 176,083 653,630 708,139

NET ASSETS 477,547 176,083 653,630 708,139
FUNDS 12
Unrestricted funds 477,547 519,012
Restricted funds 176,083 189,127
TOTAL FUNDS 653,630 708,139

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 25 September 2022.


The members have not required the company to obtain an audit of its financial statements for the year ended 25 September 2022 in accordance with Section 476 of the Companies Act 2006.



DIDSBURY PLAYING FIELDS ASSOCIATION (REGISTERED NUMBER: 07558484)

BALANCE SHEET - continued
25 SEPTEMBER 2022

The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 23 October 2023 and were signed on its behalf by:





G Millington - Trustee

DIDSBURY PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 SEPTEMBER 2022


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern
At the time of approving the financial statements and having reviewed the charity’s financial performance and general reserves position, whilst mindful of the current economic climate and the potential impact upon our sources of income and planned expenditure, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Therefore, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Preparation of consolidated financial statements
The financial statements contain information about Didsbury Playing Fields Association as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Long leasehold - Over the life of the lease
Plant and machinery - Straight line over 10 years


DIDSBURY PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 25 SEPTEMBER 2022


1. ACCOUNTING POLICIES - continued

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME
2022 2021
as restated
£    £   
Deposit account interest 22 -

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2022 2021
as restated
£    £   
Depreciation - owned assets 48,211 48,211

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 25 September 2022 nor for the year ended 25 September 2021.


Trustees' expenses

There were no trustees' expenses paid for the year ended 25 September 2022 nor for the year ended 25 September 2021.



DIDSBURY PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 25 SEPTEMBER 2022


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
as restated
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 28,389 - 28,389

Charitable activities
Grounds maintenance 1,490 - 1,490
Total 29,879 - 29,879

EXPENDITURE ON
Charitable activities
Grounds maintenance 57,758 13,044 70,802

NET INCOME/(EXPENDITURE) (27,879 ) (13,044 ) (40,923 )


RECONCILIATION OF FUNDS
Total funds brought forward 546,891 202,171 749,062

TOTAL FUNDS CARRIED FORWARD 519,012 189,127 708,139

6. PRIOR YEAR ADJUSTMENT

The financial statements for the year ended 25 September 2021 have been restated to correct amounts that were originally classified as intercompany loan to expenditure totalling £21,205.


DIDSBURY PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 25 SEPTEMBER 2022


7. TANGIBLE FIXED ASSETS
Long Plant and
leasehold machinery Totals
£    £    £   
COST
At 26 September 2021 and
25 September 2022

1,084,050

10,780

1,094,830

DEPRECIATION
At 26 September 2021 376,972 7,546 384,518
Charge for year 47,133 1,078 48,211
At 25 September 2022 424,105 8,624 432,729
NET BOOK VALUE
At 25 September 2022 659,945 2,156 662,101
At 25 September 2021 707,078 3,234 710,312

There are 3 legal charges registered, which are secured on the leasehold properties of the association.

8. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
MARKET VALUE
At 26 September 2021 and
25 September 2022

2

NET BOOK VALUE
At 25 September 2022 2
At 25 September 2021 2

There were no investment assets outside the UK.


DIDSBURY PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 25 SEPTEMBER 2022


9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
as restated
£    £   
Amounts owed by group undertakings 13,537 6,937

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
as restated
£    £   
Other loans (see note 11) 22,510 25,008
Accruals and deferred income 2,400 1,200
24,910 26,208

11. LOANS

An analysis of the maturity of loans is given below:

2022 2021
as restated
£    £   
Amounts falling due within one year on demand:
Other loans 22,510 25,008

12. MOVEMENT IN FUNDS
Net
At movement At
26.9.21 in funds 25.9.22
£    £    £   
Unrestricted funds
Unrestricted 519,012 (41,465 ) 477,547

Restricted funds
Football Foundation Building Works 189,127 (13,044 ) 176,083

TOTAL FUNDS 708,139 (54,509 ) 653,630

DIDSBURY PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 25 SEPTEMBER 2022


12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Unrestricted 3,521 (44,986 ) (41,465 )

Restricted funds
Football Foundation Building Works - (13,044 ) (13,044 )

TOTAL FUNDS 3,521 (58,030 ) (54,509 )


Comparatives for movement in funds

Net
At movement At
26.9.20 in funds 25.9.21
£    £    £   
Unrestricted funds
Unrestricted 546,891 (27,879 ) 519,012

Restricted funds
Football Foundation Building Works 202,171 (13,044 ) 189,127

TOTAL FUNDS 749,062 (40,923 ) 708,139

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Unrestricted 29,879 (57,758 ) (27,879 )

Restricted funds
Football Foundation Building Works - (13,044 ) (13,044 )

TOTAL FUNDS 29,879 (70,802 ) (40,923 )

DIDSBURY PLAYING FIELDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 25 SEPTEMBER 2022


13. RELATED PARTY DISCLOSURES

During the year the company made payments to Didsbury F.C Limited totalling £Nil (2021: £710). A balance of £710 (2021: £710) was owed to Didsbury Playing Fields Association at the year end.