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Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

COMPANY REGISTRATION NUMBER: 02884984 CHARITY REGISTRATION NUMBER: 1034495

B.W.S.C.A. Limited Company Limited by Guarantee Unaudited Financial Statements 31 March 2025

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

	Page
Trustees' annual report (incorporating the director's report)	1
Independent examiner's report to the trustees	3
Statement of financial activities (including income and
expenditure account)	5
Statement of financial position	6
Notes to the financial statements	7
The following pages do not form part of the financial statements
Detailed statement of financial activities	17
Notes to the detailed statement of financial activities	18

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) Year ended 31 March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Reference and administrative details
Registered charity name	B.W.S.C.A. Limited
Charity registration number	1034495
Company registration number	02884984
Principal and registered office	Brian Whitehead Sports Centre
	Wick Lane
	Downtown
	Salisbury
	Wiltshire
	SP5 3NF
The trustees	S J Bromilow
	A H Glynn
	K H Sutcliffe
	C P Smith
Independent examiner	Shirley Hollis FCCA
	Xeinadin South East Limited
	35 Chequers Court
	Brown Street
	Salisbury
	SP1 2AS

Structure, governance and management

B W S C A Ltd is a charitable company, limited by guarantee, incorporated on 6 January 1994 with registration number 02884984. The company was registered as a charity on 11th of March 1994, for under registration number 1034495.

The company was established under the Memorandum of Association which established the objectives and powers of the charitable company and is governed under its articles of association. The appointment and retirement of its Directors (Trustees) and the admission and classification of membership of the company is bespoke prescribed in the articles, copies of which are available for inspection at the Registered Office.

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Objectives and activities

The principal activity of the charity is the provision of facilities for recreational or other leisure time occupation in Downton, Wiltshire and surrounding areas.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

Throughout the year under review, the leisure centre and outdoor tennis courts owned by the charity was run on its behalf by Gymies Ltd to the benefit of the local community. The Downton football club operated and maintained the Clubhouse and Sherwood Suite function rooms and the Bowling club operated and maintained their facilities. Unfortunately, the Downton Motor Club withdrew from the facility.

Primary activities occurring during the year were;

the receipt of a grant for Leisure Centre refurbishments from Wiltshire County Council
the boiler and heating system was replaced for the Clubhouse and Sherwood Suite
the Clubhouse gully roof was replaced, and
the tennis mini-courts refurbished.

Remaining reserves are still in accordance with the reserves policy. All of these transactions are detailed in the accounts, and the charity did not carry on any other significant activity during the period.

Financial review

During the year the charity received a final grant for the ongoing refurbishment of Downton Leisure Centre from Wiltshire County Council (WCC). WCC have withdrawn their annual grant (£35,000) for the maintenance and management of the Leisure facilities, and it now falls upon the charity and their partners to ensure continued ongoing availability of these health and leisure facilities for the local community. We would like to thank Wiltshire County Council for their financial support, which is very much appreciated and needed, but do remain disappointed that they have decided to no longer continue support the charity and local community in the funding of the facilities.

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

The grant funds are being maintained in an un-restricted fund, the balance of which at 31 March 2025 total £70,554.44. The un-restricted funds for the maintenance of the Downton Tennis Club balance of which at 31 March 2025 total £26,494.54, increasing from £24,264.19 on 31 March 2024.

General net income for the year was £3,534 (2024 - £14,181) and this has been included in general reserves which total £224,208 (2024 - £150,674). The trustees have general investment powers, and consider that these funds are appropriately held and adequate in amount to support the ongoing work of B.W.S.C.A. Ltd.

Reserves

In determining the reserves policy of the charity, the Trustees have considered the level of operating expenses required. It is the Trustees intention to maintain the reserve equivalent to approximately 12 months running expenses. At the end of the year the unrestricted reserves balances stood at £224,208 (2024 - £150,674).

The trustees' annual report and the strategic report were approved on 13 November 2025, and signed on behalf of the board of trustees by:

S J Bromilow Trustee

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of B.W.S.C.A. Limited

Year ended 31 March 2025

I report to the trustees on my examination of the financial statements of B.W.S.C.A. Limited (the charity') for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the 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 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 the 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 charity as required by section 386 of the 2006 Act: or
2 the financial statements do not accord with those records; or
3 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
4 the financial statements 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.

Shirley Hollis FCCA Independent Examiner

35 Chequers Court Brown Street Salisbury Wiltshire SP1 2AS

Date: 13 November 2025

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2025

		2025	2025		2024
	Note	Unrestricted	Restricted	Unrestricted	Restricted
		Funds	Funds	Funds	Funds
		£	£	£	£
Income and endowments
Donations and legacies	5	6,000	-	1,013	26,912
Grants receivable	6	70,000	-	39,560	-
Rental income		17,906	-	20,480	-
Investment income	7	2,807	-	1,896	-
Total income		96,713	-	62,949	26,912
Expenditure
Expenditure on charitable activities	8,9	23,179	-	48,768	2,600
Total expenditure		23,179	-	48,768	2,600
Net income and net movement in funds		73,534	-	14,181	24,312
Reconciliation of funds
Total funds brought forward		150,674	24,312	136,493	-
Total funds carried forward		224,208	24,312	150,674	24,312

The statement of financial activities includes all gains and losses recognised in the year

All income and expenditure derive from continuing activities.

The notes on pages 6 to 13 form part of these financial statements.

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

		2025	2024
Fixed assets	Note	£	£
Tangible fixed assets	14	44,350	47,267
Current assets
Debtors	15	9,123	3,547
Cash at bank and in hand		199,790	129,436
		208,913	132,983
Creditors: amounts falling due within one year	16	4,743	5,264
Net current assets	204,170	204,170	127,719
Total assets less current liabilities		248,520	174,986
Net assets		248,520	174,986
Funds of the charity
Restricted funds		24,312	24,312
Unrestricted funds		244,208	150,674
Total charity funds	18	248,520	174,986

For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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

These financial statements were approved by the board of trustees and authorised for issue on 13 November 2025 and are signed on behalf of the board by:

S J Bromilow - Trustee

The notes on pages 6 to 14 form part of these financial statements.

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Brian Whitehead Sports Centre, Wick Lane, Downtown, Salisbury, Wiltshire, SP5 3NF.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for a particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable, and its amount can be measured reliably.
legacy income is recognised when receipt is probable, and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold property 2% straight line Plant and machinery 20% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost.

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

Financial instruments (continued)

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

Every member promises, if the charity is dissolve while he, she or it remains a member or within twelve months afterwards, to pay up to £l .00 towards the costs of dissolution and the liabilities incurred by the Charity while the contributor was a member.

5. Donations and legacies

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	Funds	Funds	Funds	Funds	Funds	Funds
			2025			2024
	£	£	£	£	£	£
Donations	6,000	-	6,000	1,013	26,912	27,925

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

6. Grants receivable

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
				2025			2024
		£	£	£	£	£	£
	Grants	70,000	-	70,000	39,560	-	39,560
	receivable
7.	Investment income
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
				2025			2024
		£	£	£	£	£	£
	Bank interest	2,807	-	2,807	1,896	-	1,896
	receivable
8.	Expenditure on charitable activities by fund type	Expenditure on charitable activities by fund type		Expenditure on charitable activities by fund type
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
				2025			2024
		£	£	£	£	£	£
	Sports Club	21,815	-	21,815	47,177	2,600	49,777
	Support costs	1,364	-	1,364	1,591	-	1,591
		23,179	-	23,179	48,768	2,600	51,368

Expenditure on charitable activities by activity type

	Activities	Support	Total Funds	Total Funds
	undertaken	costs	2025	2024
	directly
	£	£	£	£
Sports Club	21,815	-	21,815	49,777
Governance costs	-	1,364	1,364	1,591
	21,815	1,364	23,179	51,368

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

10. Net income

Net income is stated after charging/(crediting):

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|||| |---|---|---| |2025|2024| |£|£| |Depreciation of tangible fixed assets|2,917|3,183| |11. Independent examination fee| |2025|2024| |Fees payable to the independent examiner for:|£|£| |Independent examination of the financial statements|1,364|1,591|

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11. Independent examination fee

12. Staff costs

There were no staff costs and employee benefits for the reporting period.

13 Trustee remuneration and expenses

No remuneration was paid to any of the Trustees during the year ended 31st March 2025 (2024 £Nil).

No expenses were reimbursed to or paid on behalf of any Trustees during the year ended 31st March 2025 (2024 £Nil)

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

14. Tangible fixed assets
	Leasehold	Plant and	Total
	property	machinery
	£	£	£
Cost
At 1 April 2024	92,420	23,058	115,478
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	92,420	23,058	115,478
Depreciation
At 1 April 2024	50,493	17,718	68,211
Charge for the year	1,849	1,068	2,917
At 31 March 2025	52,342	18,786	71,128
Carrying amount
At 31 March 2025	40,078	4,272	44,350
At 31 March 2024	41,927	5,340	47,267
15. Debtors
		2025	2024
		£	£
Trade debtors		5,961	104
Prepayments and accrued income		2,087	2,068
Other debtors		1,075	1,375
		9,123	3,457

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

16. Creditors: amounts falling due within one year

16. Creditors: amounts falling due within one year
	2025	2024
	£	£
Trade creditors	499	678
Accruals and deferred income	3,764	4,038
Social security and other taxes	480	548
	4,743	5,264
17. Deferred income
	2025	2024
	£	£
Amount deferred in year	2,154	2,081

17. Deferred income

Analysis of charitable funds

Restricted funds

Restricted funds
	At 1 April	At 1 April	Income Expenditure	Income Expenditure	At 31
		2024			March 2025
		£	£	£	£
Tennis funds		24,312	-	-	24,312
	At 1 April	At 1 April	Income Expenditure	Income Expenditure	At 31
		2023			March 2024
		£	£	£	£
Tennis funds		-	26,912	(2,600)	24,312

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

Unrestricted funds

Unrestricted funds
	At 1 April	Income Expenditure	Income Expenditure	At 31
	2024			March 2025
	£	£	£	£
General funds	150,674	96,713	(23,179)	224,208
	At 1 April	Income Expenditure	Income Expenditure	At 31
	2023			March 2024
	£	£	£	£
General funds	136,493	62,949	(48,768)	150,674

19. Analysis of net assets between funds

19. Analysis of net assets between funds
	Unrestricted	Restricted	Total
	Funds	Funds	Funds
			2025
	£	£	£
Tangible fixed assets	44,350	-	44,350
Current assets	184,601	24,312	208,913
Creditors less than 1 year	(4,743)	-	(4,743)
	224,208	24,312	248,520
	Unrestricted	Restricted	Total
	Funds	Funds	Funds
			2024
	£	£	£
Tangible fixed assets	47,267	-	47,267
Current assets	108,671	24,312	132,983
Creditors less than 1 year	(5,264)	-	(5,264)
	150,674	24,312	174,986

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Management Information Year ended 31 March 2025

The following pages do not form part of the financial statements.

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 March 2025

	2025	2024
	£	£
Income
Donations and legacies	6,000	27,925
Grants receivable	70,000	39,560
Rents receivable	17,906	20,480
Bank interest receivable	2,807	1,896
Total income	96,713	89,861
Expenditure
Rates and water	462	371
Repairs and maintenance	9,064	9,918
Insurance	8,327	8,165
Legal and professional fees	250	-
Management fee costs	-	25,000
Accountancy	1,364	1,591
Other office costs	445	2,790
Depreciation	2,917	3,183
Car park hire	350	350
Total expenditure	23,179	51,368
Net income	73,534	38,493

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 March 2025

	2025	2024
	£	£
Expenditure on charitable activities
Sports club activities undertaken directly
Rates and water	462	371
Repairs and maintenance	9,064	9,918
Insurance	8,327	8,165
Legal and professional fees	250	-
Management fee costs	-	25,000
Other office costs	445	2,790
Depreciation	2,917	3,183
Car park hire	350	350
	21,815	49,777
Governance costs
Accountancy fees	1,364	1,591
Expenditure on charitable activities	23,179	51,368

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

COMPANY REGISTRATION NUMBER: 02884984 CHARITY REGISTRATION NUMBER: 1034495

B.W.S.C.A. Limited Company Limited by Guarantee Unaudited Financial Statements 31 March 2025

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

	Page
Trustees' annual report (incorporating the director's report)	1
Independent examiner's report to the trustees	3
Statement of financial activities (including income and
expenditure account)	5
Statement of financial position	6
Notes to the financial statements	7

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) Year ended 31 March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Reference and administrative details
Registered charity name	B.W.S.C.A. Limited
Charity registration number	1034495
Company registration number	02884984
Principal and registered office	Brian Whitehead Sports Centre
	Wick Lane
	Downtown
	Salisbury
	Wiltshire
	SP5 3NF
The trustees	S J Bromilow
	A H Glynn
	K H Sutcliffe
	C P Smith
Independent examiner	Shirley Hollis FCCA
	Xeinadin South East Limited
	35 Chequers Court
	Brown Street
	Salisbury
	SP1 2AS

Structure, governance and management

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Objectives and activities

The principal activity of the charity is the provision of facilities for recreational or other leisure time occupation in Downton, Wiltshire and surrounding areas.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

Primary activities occurring during the year were;

the receipt of a grant for Leisure Centre refurbishments from Wiltshire County Council
the boiler and heating system was replaced for the Clubhouse and Sherwood Suite
the Clubhouse gully roof was replaced, and
the tennis mini-courts refurbished.

Financial review

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Reserves

The trustees' annual report and the strategic report were approved on 13 November 2025, and signed on behalf of the board of trustees by:

S J Bromilow Trustee

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of B.W.S.C.A. Limited Year ended 31 March 2025

I report to the trustees on my examination of the financial statements of B.W.S.C.A. Limited (the charity') for the year ended 31 March 2025.

Responsibilities and basis of report

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 charity as required by section 386 of the 2006 Act: or
2 the financial statements do not accord with those records; or
3 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
4 the financial statements 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).

Shirley Hollis FCCA Independent Examiner 35 Chequers Court Brown Street Salisbury Wiltshire SP1 2AS

Date: 13 November 2025

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2025

			2025		2024
	Note	Unrestricted	Restricted	Unrestricted	Restricted
		Funds	Funds	Funds	Funds
		£	£	£	£
Income and endowments
Donations and legacies	5	6,000	-	1,013	26,912
Grants receivable	6	70,000	-	39,560	-
Rental income		17,906	-	20,480	-
Investment income	7	2,807	-	1,896	-
Total income		96,713	-	62,949	26,912
Expenditure
Expenditure on charitable activities	8,9	23,179	-	48,768	2,600
Total expenditure		23,179	-	48,768	2,600
Net income and net movement in funds		73,534	-	14,181	24,312
Reconciliation of funds
Total funds brought forward		150,674	24,312	136,493	-
Total funds carried forward		224,208	24,312	150,674	24,312

The statement of financial activities includes all gains and losses recognised in the year

All income and expenditure derive from continuing activities.

The notes on pages 6 to 13 form part of these financial statements.

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

		2025	2024
Fixed assets	Note	£	£
Tangible fixed assets	14	44,350	47,267
Current assets
Debtors	15	9,123	3,547
Cash at bank and in hand		199,790	129,436
		208,913	132,983
Creditors: amounts falling due within one year	16	4,743	5,264
Net current assets	204,170	204,170	127,719
Total assets less current liabilities		248,520	174,986
Net assets		248,520	174,986
Funds of the charity
Restricted funds		24,312	24,312
Unrestricted funds		244,208	150,674
Total charity funds	18	248,520	174,986

For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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

These financial statements were approved by the board of trustees and authorised for issue on 13 November 2025 and are signed on behalf of the board by:

S J Bromilow - Trustee

The notes on pages 6 to 14 form part of these financial statements.

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

2. Statement of compliance

3. Accounting policies

Basis of preparation

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for a particular future project or commitment.

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

Incoming resources

income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable, and its amount can be measured reliably.
legacy income is recognised when receipt is probable, and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

Tangible assets

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

Tangible assets (continued)

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold property 2% straight line Plant and machinery 20% reducing balance

Impairment of fixed assets

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

Financial instruments (continued)

4. Limited by guarantee

5. Donations and legacies

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	Funds	Funds	Funds	Funds	Funds	Funds
			2025			2024
	£	£	£	£	£	£
Donations	6,000	-	6,000	1,013	26,912	27,925

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

6.	Grants receivable
	Unrestricted		Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
				2025			2024
		£	£	£	£	£	£
	Grants	70,000	-	70,000	39,560	-	39,560
	receivable
7.	Investment income
	Unrestricted		Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
				2025			2024
		£	£	£	£	£	£
	Bank interest	2,807	-	2,807	1,896	-	1,896
	receivable
8.	Expenditure on charitable activities by fund type			Expenditure on charitable activities by fund type
	Unrestricted		Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
				2025			2024
		£	£	£	£	£	£
	Sports Club	21,815	-	21,815	47,177	2,600	49,777
	Support costs	1,364	-	1,364	1,591	-	1,591
		23,179	-	23,179	48,768	2,600	51,368

Expenditure on charitable activities by activity type

	Activities	Support	Total Funds	Total Funds
	undertaken	costs	2025	2024
	directly
	£	£	£	£
Sports Club	21,815	-	21,815	49,777
Governance costs	-	1,364	1,364	1,591
	21,815	1,364	23,179	51,368

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

10. Net income

Net income is stated after charging/(crediting):

Net income is stated after charging/(crediting):
	2025	2024
	£	£
Depreciation of tangible fixed assets	2,917	3,183
11. Independent examination fee
	2025	2024
Fees payable to the independent examiner for:	£	£
Independent examination of the financial statements	1,364	1,591

11. Independent examination fee

12. Staff costs

There were no staff costs and employee benefits for the reporting period.

13 Trustee remuneration and expenses

No remuneration was paid to any of the Trustees during the year ended 31st March 2025 (2024 £Nil).

No expenses were reimbursed to or paid on behalf of any Trustees during the year ended 31st March 2025 (2024 £Nil)

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

14. Tangible fixed assets

14. Tangible fixed assets
	Leasehold	Plant and	Total
	property	machinery
	£	£	£
Cost
At 1 April 2024	92,420	23,058	115,478
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	92,420	23,058	115,478
Depreciation
At 1 April 2024	50,493	17,718	68,211
Charge for the year	1,849	1,068	2,917
At 31 March 2025	52,342	18,786	71,128
Carrying amount
At 31 March 2025	40,078	4,272	44,350
At 31 March 2024	41,927	5,340	47,267
15. Debtors
		2025	2024
		£	£
Trade debtors		5,961	104
Prepayments and accrued income		2,087	2,068
Other debtors		1,075	1,375
		9,123	3,457

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

Creditors: amounts falling due within one year

16. Creditors: amounts falling due within one year	16. Creditors: amounts falling due within one year
		2025	2024
		£	£
	Trade creditors	499	678
	Accruals and deferred income	3,764	4,038
	Social security and other taxes	480	548
		4,743	5,264
17. Deferred income	17. Deferred income
		2025	2024
		£	£
	Amount deferred in year	2,154	2,081

Analysis of charitable funds Restricted funds

Restricted funds
	At 1 April	At 1 April	Income	Expenditure	At 31
		2024			March 2025
		£	£	£	£
Tennis funds		24,312	-	-	24,312
	At 1 April	At 1 April	Income	Expenditure	At 31
		2023			March 2024
		£	£	£	£
Tennis funds		-	26,912	(2,600)	24,312

Docusign Envelope ID: 47D6570B-77EA-405D-A51F-35DE3A272E53

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

Unrestricted funds

Unrestricted funds
	At 1 April	Income	Expenditure	At 31
	2024			March 2025
	£	£	£	£
General funds	150,674	96,713	(23,179)	224,208
	At 1 April	Income	Expenditure	At 31
	2023			March 2024
	£	£	£	£
General funds	136,493	62,949	(48,768)	150,674

19. Analysis of net assets between funds

19. Analysis of net assets between funds
	Unrestricted	Restricted	Total
	Funds	Funds	Funds
			2025
	£	£	£
Tangible fixed assets	44,350	-	44,350
Current assets	184,601	24,312	208,913
Creditors less than 1 year	(4,743)	-	(4,743)
	224,208	24,312	248,520
	Unrestricted	Restricted	Total
	Funds	Funds	Funds
			2024
	£	£	£
Tangible fixed assets	47,267	-	47,267
Current assets	108,671	24,312	132,983
Creditors less than 1 year	(5,264)	-	(5,264)
	150,674	24,312	174,986

2025-03-31-accounts

B.W.S.C.A. Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

B.W.S.C.A. Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) Year ended 31 March 2025

Structure, governance and management

B.W.S.C.A. Limited

Company Limited by Guarantee

Objectives and activities

Strategic report

Achievements and performance

Financial review

B.W.S.C.A. Limited

Company Limited by Guarantee

Reserves

B.W.S.C.A. Limited

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of B.W.S.C.A. Limited

Responsibilities and basis of report

Independent examiner's statement

B.W.S.C.A. Limited

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2025

B.W.S.C.A. Limited

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

2. Statement of compliance

Basis of preparation

Going concern

Judgements and key sources of estimation uncertainty

Fund accounting

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Incoming resources

Resources expended

Tangible assets

B.W.S.C.A. Limited

Company Limited by Guarantee

Tangible assets (continued)

Depreciation

Impairment of fixed assets

Financial instruments

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Financial instruments (continued)

4. Limited by guarantee

5. Donations and legacies

B.W.S.C.A. Limited Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

6. Grants receivable

B.W.S.C.A. Limited Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

10. Net income

11. Independent examination fee

12. Staff costs

13 Trustee remuneration and expenses

B.W.S.C.A. Limited Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

B.W.S.C.A. Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

16. Creditors: amounts falling due within one year

17. Deferred income

B.W.S.C.A. Limited