REGISTERED CHARTfY NUMBER: 1016797
jbej[) ((-
ILJ'JI li ii, i.,-
REPORT OF THE TRUSTEES AND
UNAUDITED FINALYCIAL STATEMENfs FOR THE YEAR Ef4DED 30 APRIL 2024
FOR
LEOYARD COWBURN MEMOIUAL TRU
SMH Sheards
Charrered Accountants
Vernon Housc
40 New Nonh Road
Huddersfield
West Yorkshire
HDI 5LS

LEONARD COWBURN MEMORIAL TRUST
CONTENTS OF THE FINANCIAL STATEMENrs
for the year ended 30 April 2024
Report of the Trustee5
lrtdepertdent Examiner's Report
Statement ofFln*Ncial Adivities
B¥lan¢¢ Sh¢¢t
Note5 to the Fin#neial Statements
6 to 10
Detailed Staternent of FiDaneiai Activliies

LEOf4ARD COWBURN MEMORIAL TRusr
REPORT OF THE TRUSTEES
for the vear ended 30 April 2024
The intstees present their report with the financial st#ten*nts of the charity for the year ended 30 April 2024. The Irnstees
have adopted the prowsions of Accounting and Rew>rting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts ir) accordance with the Financial Reporring StsTMlard applÉcable In the UK and Republi¢ of
Treland {FRS 1021 (erfectivc l January 2019).
OBJECTIVES AND AcfiviTIES
Objectiyes and aim5
The objects of the trust are stated in detail in the Trust Deed. The principal object of the Trust is the provision of sport for
young people.
STRUCTUR& GOVERNANCE AND MANAGEMENr
Auditor5
The charity is controlled by its governing documenL a deedof tn]st and co[￿lt￿teS an uThincorporated charity.
The Trust Deed stste5 that the annual xcounts do not requTre to be audiied unless ￿qUeS1ed by the TfUSte¢s.
The trustees have not requested an audit of the aecounts for the yearcrmled 30th April 2023.
REFERENCE AND ADMINISTRATII'E DETAILS
Registered Charity number
1016797
Prlnelpal address
Eaion Smith
Norwich Union House
14 High Street
Huddcrsfjcld
West Yorkshire
HDI 2HA
Trustees
J D Taylor
Mrs P I Wade
S Wilson
M Birch
J M Browtk
A SugdeD
M Ba¥gs
Independent Exarniner
SMH Sheards
Chartered A¢coununrs
Vernon HoiLSe
40 New North Road
Huddersfield
West Yorkshire
HDI 5LS
Page I

LEONARD COWBURf4 MEMORIAL TRUST
REPORT OF THE TRUSTEFS
for the year ended 30 April 2024
Approved by order ofthe board of th￿Ces0￿............ ........
. athjsiglled its behalf by:
S Wilson- Tnjstee
Page 2

LEONARD COWBURN MEMORIAL TRUST
STATEMENT OF FINANCIAL AcfIviTIES
for th¢ ytar ended JO April 2024
2024
Unreskncted
2023
Toial
fi￿d$
Notes
INCOME AND ENIJOWMEf4TS FROM
Donations and legacies
10.3(Xl
3(K>
Other tradiEJ¥ activffttles
Investment income
737
618
43,033
Total
11.655
48,333
EXPENDITURE ONI
Charitable aetivities
Spon for young people
5.2
62.700
Other
29,681
9,433
TotaI
34.881
72,133
Net g2insl(lossesl ¢)n iDVCStments
258,784
118.7641
NET INCOMEI{EXPEINDITUREI
235,558
{42,564)
RECONCILEATIof4 OF FUNDS
Totsl fimds brought forward
8￿).517
933.081
TOTAL FUNDS CARRIED FORWARD
1,126.075
890,517
The note5 FO￿ part of these fujanctal ststements
Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
LEONARD COWBURf4 MEMORIAL TRUST
Independent examlner'$ report to the trustees of lthnard Cowburn Memorial Trn5t
I report io the charity trustees on my examinalion of the accowits of Leonard Cowbwn Memorial Trust (the Trn5t) for the
yearended 30 April 2024.
Responsibilities and basis of report
As the charity tnE51ees of the Tru￿ you are resw>nsiblc fi)r the preparation of the accounts in accordance with the
requsrem¢nts of the Charities A¢t 2011 ('the ACV).
I report in restttt of rny exan]ination of the Tn￿¥S accoutts CaTried out uNkr Section 145 of the Act and in carrying out my
examination I have followed all applicable Direction% given by the Charity Commission unthr s￿tiOn 14515Xb} of the Aci.
Independent examiner's statement
I have completed my examination. I Confirni that no Tnaterial matters have come to my attention in connection with the
cxamination giving me cause to believe that in any materia] respxi:
accoutjling records were noi kept ID re¥*d of th¢Tr￿[ 8s requir•J by Section 130 of theAct' or
the accounts do noi accord with those records" or
the accounts do not comply wilh the applicable requÉrements Concerning the fomi and content of xcounts set out in
the Charities (Accounts aThd Repons) liegulations 2(K18 other thw) ony requirement th& the accounts give a trne and
fairview which is noi a mattcr considered as part of an independent examinatio
I have concern5 and have come acn)ss no other matters in con￿￿tiOn wtth the exwnination to which attention should be
drawn in this report in order to enable aprQperU￿Ier￿jllg of the accounts ￿ be reached.
Kevin W5nierbum FCA
SMH Shcard5
Chartercd Accouniants
Vernon House
40 New North Road
Huddersfield
Wcsl Yotkshire
HDI 5LS
Page 3

LEONARD COWBURN MEMOIUAL TRUST
BALANCE SHEET
30 April 2024
2024
Unrestri¢ieiE
fi]nd
2023
Total
fimds
Notes
FIXED ASSETS
Ini'eslment property
750.000
477,656
CURRENT A&SETS
Debtors
Jnvestments
Cash at bank
6,948
384.789
8,088
507
415.539
16,815
399,825
432,861
CREDITORS
Amounts falling du¢ within one yeai
(23.750)
(20.000)
NET CURRENf ASSETS
376.075
412,861
TOTAL ASSETS LESS CURRENT
LIABILrrJES
1,126.075
890,517
NET ASSETS
1.126.075
890,517
Unrcstrieted fiuJd$
1.126.075
890,517
TOTAL FUNDS
1,126,075
890.517
The financial statement5 were approved by the B(*rd of Tn￿etS and audK)rised for issue on
aDd ivere signed on its behalf by=
S Wilson- Trustee
J M BrowJ- Trustee
The forni part of these fiTwicia] statements
Page 5

LEONARD COWBURN MEMORIAL TRusr
NOTES TO THE FINAIYCIAL STATEMENTS
for the year ended 30 April 21124
ACCOUKllNG POLICIES
Basis of preparing the financial statements
The flnancial stal¢ments of the charity. which 15 8 public benefit entity under FRS 102. have been prepared in
accord￿Ce with the Charities SOP￿ (FRS 102) 'AccouThiiDg and Reporting by Charities.. Statement of
Re¢onllnended Practice applicable to charities preparing theÉr accounts in accordance with the Financial Reponing
Siandard applicable in the UK atMI Republic of Irela￿d (FRS 1021 {effertive l January 20191,. Finatjcial Reporting
Standard 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland, and the Charities A¢1
2011. The financial stateM￿ts have been prepared under bistorical cost convention, a5 modified by the
revaluation of certain assets.
Incorne
Ail income is recognised in the Statement of FinaTLeial Activities once the chariry Ims entitlement to the fi￿d& it is
probablc that the ineome will be rtceived atyj the amount call be mea￿r￿ reliabty.
ExpendTrture
Liabilities ate reCO￿lSed ￿ expenditure as as there is a legal or ￿)structive obligation ¢ommttting the charity
to that eKpenditure, it is probable that a tyansfer ofKonomi¢ benefits will be rquired in setilement atwj the atnount
of the obligation can be measured reliably. Expenditure is account￿ for on an acctua15 basis and has been classified
Imder heddin85 that a88re8ate all C<￿ related to the category. Where costs cannoi be directly attributed to particular
headings they have been all(￿ated io ￿1Ville$ on ab2SiS COtL5iSteni with the use of resources.
Grdnts offered sllbject to Co￿11110￿ which have trKen met at the year etsl date are not￿ as a con]mitment but not
accrued as expendiiuft.
Investment property
The frcehold builditlg was acqui]Yd on Isi September and is typI￿llY l& ona full tenant repairing lease.
The ¢urrent value is estimated ￿ £750.0￿.
Taiarfo
The ¢hariiy is exempt fmm tax OD its charifable *iivities.
Fund accounting
Unrestricied funds in ￿corda￿e with the clwitable objectives at the disctetioTr of the trustees.
Restricted fvnds can oThly be used for patlicular restrieied pLErpo￿￿ within the objects of the charity. Reslriclions
atise when specified by th¢ th)nor orwhen fun(Ls are rdised forprtLtul8r restricted putposes.
Further explanation of the aThJ purtM)se of ea¢h fimd is i￿1￿dcd in the notes to the finaThcial statetnents.
Page 6
continued...

LEONARD COWBURf4 MEMORIAL TRUST
NOTES TO THE FINANCIAL STATEMENfs- continued
for the vear tnded JO April 2024
OTHER TRADING AcrtvrriES
2024
2023
Misc¢llaneous sales
737
INVESTMENT INCOME
2024
2023
Rents received
Deposii account intert%t
Oth¢r inl¢res¢
46,667
262
1,104
526
92
618
48.033
TRUSTEES, REMUNE]L4TION AND BENEFnS
There M'ere no tr￿tee5, remunetaiion or other benefits for the yelr ended 30 April 2024 nor for the year ended
30 April 2023.
Trustees, expeDse5
There were no I[￿￿tees, paid for the yearended 30 April 2024 for the year ended 30 April 2023.
INVESTMENT PROPERTY
FAIR VALUE
At l May 2023
Additkons
Revaluation
477.656
23,150
249,194
At 30 April 2024
750.000
NET BOOK VALUE
At 30 April 2024
750,0(K>
At 30 AptÈl 2023
477,656
Fair value at 30 April 2024 is represented by-.
Valuation iEh 2024
750,(K>O
Page 7
Continued...

LEONARD COWBURN MEMORIAL TRUST
NOTES TO THE FINANCIAL STATEMEpifs-continued
for the year ended 30 April 2024
DEBTORS: AMouNfs FALLING DUE WITHIN ONE YEAR
2024
2023
VAT
Prepayments
5.714
1,234
507
6,948
507
CURRENf ASSET tNVESTMEf413
2024
2023
Listed investments
Other
271,966
112,823
337J76
78.163
384,789
415,539
CREDITORS: AMOUYtS FALLING DUE wrrHIN ONEYEAR
2024
2023
Other credito
23,750
20.000
MOVEMENT IN FUNDS
Net
movemeni
in fi￿d5
At
30.4.24
At 1.523
Ut)restrlrted fllnds
General fund
890,517
235,558
1,126,075
TOTAL FUP4DS
890,517
235,558
1,126,075
Net movement in fi￿d4 in¢luded ID a￿ve are as follows..
Incoming
Gains and
Movemeni
in fiu]ds
Unrestricted funds
General fiind
11.655
(34.881)
258,784
235,558
TOTAL FUNDS
I 1.655
(34.881)
258,784
235,558
Page 8
coniinued...

LE.ONARD COWBURIY MEMORIAL TRUST
NOTES TO THE FINANCIAL STATEMEIN'TS- continued
for iht vear ended 30 April 2024
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
moK'ement
in fi]nds
At
30.4.23
At 1.5.22
Unrestricted f￿ndS
Generdl fi]nd
933.081
(42,564)
890.517
TOTAL FUNDS
933.081
142.5641
890.517
Compardlive net movement in fi￿d& included in the aiK>ve ate as follows:
Incorning
Gains and
losses
Movement
in funds
Unrestrltted funds
48J33
{72,1331
{18,7641
{42,5641
TOTAL FUNDS
48,333
(72.133)
{18,764)
{42,564)
A Ciwrent year 12 months and prior year 12 months combined p)sition is as follows:
Net
movement
funds
At
30.4.24
At 1.5.22
Unrestrieted funds
General fvnd
933.081
192.994
1,126,075
TOTAL FUNDS
933,081
192,994
1,126,075
Page 9
eonlinued...

LEONARD COWBURN MEMOIUAL TRusr
NOTES TO THE FINANCIAL STATEMEYL Is-tontinued
for the year eoded 30 Apru 2024
MOVEMENT IN FUNDS- continued
A cuffcnt year l2 mont￿$ aThJ prior yw 12 mtsllths combilled net Dm)ve￿t in fi￿d$. includod in the above are as
follow5..
Incoming
Re$ouTtt5
Gains and
Movtmcnt
in funds
Unrestricted
Gertetal fund
59.988
(107,014)
240,020
192,994
TOTAL FUNDS
59,988
(107,0141
240.020
192.994
RELATED PARTY DISCLOSURES
There were Th) ￿laledpartY ttansxtions forthe yearended 30 April 2024.
Page 10

' I.EONARD COWBURN MEMORtAL TRUST
DETAILED STATEMENT OF FINANCIAL AcfivJTIES
for Ihe Year ended 30 April 2024
2024
2023
INCOME AND ENI)OWMEIN￿5
Donations and legaeies
Donations
10.300
300
Other trading acti￿ticS
MIs¢ella￿0uS 5ale5
737
Investment income
Renis received
Deposit account interest
Other inte￿1
46.667
262
526
92
618
48,033
Totgl incoming resourees
11,655
48.333
EXPENDITURE
Charitable activities
Gran15 to institutions
5.200
62,7
Suppori costs
Finance
Bank charges
107
94
GoverThance costs
Insutan¢e
Utilittcs
Sundries
Ac¢ountan¢y and legal fees
Legal fees
Repairs and re￿￿val$
11,208
8,001
25
650
9.130
560
575
418
8,346
29.574
9,339
Total rcsourccs eXp￿nded
34.881
72,133
r4ct expeDd5ture
(23,226)
(23,8001
This page does Th)t form part ofthe stantiory flthancial slatem¢nts
Pagell