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2023-03-31-accounts
|
|
|
Page |
| Reference and administrative |
|
details ofthe Charity, its Trustees and advisers |
|
Trustees'
report |
|
|
2-7 |
Independent
auditors' |
report |
on the financial statements |
8-11 |
| Statement offinancial |
activities |
|
12 |
| Balance sheet |
|
|
13-14 |
| Notes to the financial |
statements |
|
15-32 |
|
|
|
|
|
Unrestricted |
Restricted |
Restricted |
Endowment |
Total |
Total |
|
|
|
|
|
funds |
funds |
|
funds |
funds |
funds |
|
|
|
|
|
2023 |
2023 |
|
2023 |
2023 |
2022 |
|
Note |
|
|
|
6 |
|
F |
6 |
|
6 |
| Income and |
|
|
|
|
|
|
|
|
|
|
| endowments |
|
from: |
|
|
|
|
|
|
|
|
Donations
and |
|
legacies |
|
|
10,750 |
6,200 |
|
|
16,950 |
30,657 |
Charitable
activities |
|
|
|
|
228,536 |
|
|
|
228,536 |
311,054 |
| Other trading |
activities |
|
|
|
73,458 |
|
|
|
73,458 |
78,174 |
| Investments |
|
|
|
|
54,259 |
|
|
|
54,259 |
49,718 |
| Other income |
|
|
|
|
1,700 |
|
|
|
1,700 |
812 |
| Total income |
|
and |
|
|
|
|
|
|
|
|
| endowments |
|
|
|
|
368,703 |
6,200 |
|
|
374,903 |
470,415 |
| Expenditure |
on: |
|
|
|
|
|
|
|
|
|
| Raising funds |
|
|
|
10,11 |
85,762 |
|
|
31 |
85,793 |
87,363 |
Charitable
activities |
|
|
|
12 |
336,104 |
5,952 |
|
|
342,056 |
347,470 |
| Total expenditure |
|
|
|
|
421,866 |
5,952 |
|
31 |
427,849 |
434,833 |
| Net |
|
|
|
|
|
|
|
|
|
|
| (expenditure)/income |
|
|
|
|
|
|
|
|
|
|
| before net |
|
|
|
|
|
|
|
|
|
|
| (losses)/gains |
|
on |
|
|
|
|
|
|
|
|
| investments |
|
|
|
|
(53,163) |
|
248 |
(31) |
(52,946) |
35,582 |
| Net (losses)/gains |
|
|
on |
|
|
|
|
|
|
|
| investments |
|
|
|
|
(111,388) |
|
|
(279) |
(111,667) |
86,981 |
| Net movement |
|
in |
|
|
|
|
|
|
|
|
| funds |
|
|
|
|
(164,551) |
|
248 |
(310) |
(164,613) |
122,563 |
| Reconciliation |
|
of |
|
|
|
|
|
|
|
|
| funds: |
|
|
|
|
|
|
|
|
|
|
| Total funds brought |
|
|
|
|
|
|
|
|
|
|
| forward |
|
|
|
|
2,250,563 |
|
|
1,025,686 |
3,276,249 |
3,153,686 |
| Net movement |
|
in funds |
|
|
(164,551) |
|
248 |
(310) |
(164,613) |
122,563 |
| Total funds carried |
|
|
|
|
|
|
|
|
|
|
| forward |
|
|
|
|
2,086,012 |
|
248 |
1,025,376 |
3,111,636 |
3,276,249 |
| AS AT 31 MARCH |
202 |
3 |
|
|
|
|
|
|
|
|
|
|
|
|
2023 |
|
2022 |
|
|
|
|
Note |
|
8 |
|
F |
| Fixed assets |
|
|
|
|
|
|
|
|
| Tangible assets |
|
|
|
17 |
|
1,952,708 |
|
1,985,695 |
| Investments |
|
|
|
18 |
|
1,517,401 |
|
1,641,385 |
|
|
|
|
|
|
3,470,109 |
|
3,627,080 |
| Current assets |
|
|
|
|
|
|
|
|
| Stocks |
|
|
|
19 |
300 |
|
300 |
|
| Debtors |
|
|
|
20 |
6,488 |
|
36,852 |
|
| Cash at bank and |
in hand |
|
|
|
18,204 |
|
78,737 |
|
|
|
|
|
|
24,992 |
|
115,889 |
|
| Creditors: amounts |
falling due within one |
|
|
|
|
|
|
|
| year |
|
|
|
21 |
(33,041) |
|
(58,423) |
|
| Net current liabilities |
|
Iassets |
|
|
|
(8,049) |
|
57,466 |
| Total assets less |
current liabilities |
|
|
|
|
3,462,060 |
|
3,684,546 |
| Creditors: amounts |
falling due after more |
|
|
|
|
|
|
|
| than one year |
|
|
|
22 |
|
(183,463) |
|
(213,446) |
| Net assets excluding |
|
pension |
liability |
|
|
3,278,597 |
|
3,471,100 |
| Defined benefit pension |
|
scheme |
liability |
27 |
|
(166,961) |
|
(194,851) |
| Total net assets |
|
|
|
|
|
3,111,636 |
|
3,276,249 |
| Charity funds |
|
|
|
|
|
|
|
|
Endowment
funds |
|
|
|
24 |
|
1,025,376 |
|
1,025,686 |
| Restricted funds |
|
|
|
24 |
|
248 |
|
|
Unrestricted
funds |
|
|
|
24 |
|
2,086,012 |
|
2,250,563 |
| Total funds |
|
|
|
|
|
3,111,636 |
|
3,276,249 |
|
|
Unrestricted |
Restricted |
Total |
Total |
|
|
funds |
funds |
funds |
funds |
|
|
2023 |
2023 |
2023 |
2022 |
|
|
6 |
6 |
6 |
6 |
| Donations |
|
10,750 |
6,200 |
16,950 |
6,566 |
| Feed in Tariffs and RHI Grant income |
|
|
|
|
801 |
| Government |
grant income |
|
|
|
23,290 |
|
|
10,750 |
6,200 |
16,950 |
30,657 |
| Total 2022 |
|
29,516 |
1,141 |
30,657 |
|
|
|
Unrestricted |
Total |
Total |
|
|
funds |
funds |
funds |
|
|
2023 |
2023 |
2022 |
|
|
E |
E |
F |
| Leeds City Council |
|
37,981 |
37,981 |
136,375 |
| Membership |
|
418 |
418 |
436 |
| Subscriptions |
and other contributions |
185,461 |
185,461 |
169,025 |
| Sports section |
levies |
4,600 |
4,600 |
4,705 |
| LRTC |
|
76 |
76 |
513 |
|
|
228,536 |
228,536 |
311,054 |
| Total2022 |
|
311,054 |
311,054 |
|
|
|
|
Unrestricted |
Total |
Total |
|
|
|
funds |
funds |
funds |
|
|
|
2023 |
2023 |
2022 |
|
|
|
8 |
6 |
8 |
| Hire of artifical pitch |
|
|
35,055 |
35,055 |
41,649 |
| Premises |
and grounds |
letting |
38,403 |
38,403 |
36,525 |
|
|
|
73,458 |
73,458 |
78,174 |
| Total 202 |
2 |
|
78,174 |
78,174 |
|
| Unrestricted |
Total |
Total |
| funds |
funds |
funds |
| 2023 |
2023 |
2022 |
| E |
8 |
|
| 54,259 |
54,259 |
49,718 |
| 49,718 |
49,718 |
|
| Unrestricted |
Total |
Total |
| funds |
funds |
funds |
| 2023 |
2023 |
2022 |
| E |
E |
6 |
| 1,700 |
1,700 |
812 |
| 812 |
812 |
|
|
|
|
Unrestricted |
Total |
Total |
|
|
|
funds |
funds |
funds |
|
|
|
2023 |
2023 |
2022 |
|
|
|
E |
|
6 |
| Cost |
ofartifical pitch hire |
|
40,791 |
40,791 |
42,009 |
| Cost |
ofgenerating |
letting income |
32,684 |
32,684 |
29,919 |
|
|
|
73,475 |
73,475 |
71,928 |
| Total |
2022 |
|
71,928 |
71,928 |
|
|
Unrestricted |
Endowment |
Total |
Total |
|
funds |
funds |
funds |
funds |
|
2023 |
2023 |
2023 |
2022 |
|
F |
6 |
6 |
F |
| Portfolio management |
12,287 |
31 |
12,318 |
15,435 |
| Total 2022 |
15,396 |
39 |
15,435 |
|
|
|
|
Activities |
|
|
|
|
|
|
undertaken |
|
Total |
Total |
|
|
|
directly |
Support costs |
funds |
funds |
|
|
|
2023 |
2023 |
2023 |
2022 |
|
|
|
E |
E |
E |
E |
| Activities |
undertaken |
directly |
311,101 |
30,955 |
342,056 |
347,470 |
| Total 2022 |
|
|
319,664 |
27,806 |
347,470 |
|
|
Activities |
|
|
|
undertaken |
Total |
Total |
|
directly |
funds |
funds |
|
2023 |
2023 |
2022 |
|
E |
F |
E. |
| Staff costs |
18,150 |
18,150 |
16,375 |
| Insurance |
6,567 |
6,567 |
6,316 |
| Office costs |
6,238 |
6,238 |
5,115 |
|
30,955 |
30,955 |
27,806 |
| Total 2022 |
27,806 |
27,806 |
|
Auditors'
remuneration |
|
|
|
|
|
|
|
2023 |
2022 |
|
|
|
E |
E |
| Fees payable to the Charity's |
auditor for the audit ofthe Charity's |
annual |
|
|
| accounts |
|
|
6,525 |
6,500 |
| Staff costs |
|
|
|
|
|
|
|
|
|
|
|
|
|
2023 |
2022 |
|
|
|
|
|
|
5 |
8 |
| Wages and |
|
salaries |
|
|
|
230,574 |
237,642 |
| Social security costs |
|
|
|
|
|
14,681 |
8,768 |
| Contribution |
|
to defined |
contribution |
pension |
schemes |
12,391 |
10,727 |
|
|
|
|
|
|
257,646 |
257,137 |
| The average |
|
number of persons employed |
|
|
by the Charity during the year was as follows: |
|
|
|
|
|
|
|
|
2023 |
2022 |
|
|
|
|
|
|
No. |
No. |
| Leaders |
|
|
|
|
|
|
7 |
| Other direct |
|
charity workers |
|
|
|
|
11 |
| Caretaking |
and cleanin |
|
|
|
|
|
2 |
|
|
|
|
|
|
17 |
20 |
|
|
Freehold |
|
|
|
|
property |
Equipment |
Total |
|
|
|
8 |
6 |
|
Cost or valuation |
|
|
|
|
At 1 April 2022 |
2,220,873 |
52,431 |
2,273,304 |
|
At 31 March 2023 |
2,220,873 |
52,431 |
2,273,304 |
|
Depreciation |
|
|
|
|
At 1 April 2022 |
268,187 |
19,422 |
287,609 |
|
Charge for the year |
32,987 |
|
32,987 |
|
At 31 March 2023 |
301,174 |
19,422 |
320,596 |
|
Net book value |
|
|
|
|
At 31 March 2023 |
1,919,699 |
33,009 |
1,952,708 |
|
At 31 March 2022 |
1,952,686 |
33,009 |
1,985,695 |
| 18. |
Fixed asset investments |
|
|
|
|
|
|
|
Listed |
|
|
|
|
investments |
|
|
|
|
E |
|
Cost or valuation |
|
|
|
|
At 1 April 2022 |
|
|
1,641,385 |
|
Additions |
|
|
287,890 |
|
Decrease
in cash held as part of portfolio |
|
|
(14,065) |
|
Disposals |
|
|
(282,052) |
|
Revaluations |
|
|
(115,757) |
|
At 31 March 2023 |
|
|
1,517,401 |
S TO THE FINANCIAL STATEMENTS
HE YEAR ENDED 31 MARCH 2023
Fixed asset investments
(continued) |
|
|
|
|
|
Cost |
Cost |
Market value |
Market value |
|
2023 |
2022 |
2023 |
2022 |
|
|
|
|
8 |
| UK Property |
52,511 |
52,511 |
38,939 |
57,828 |
| Other listed investments |
1,138,841 |
1,058,520 |
1,457,532 |
1,548,561 |
| UK Cash held as part of porffolio |
20,930 |
34,996 |
20,930 |
34,996 |
|
1,212,282 |
1,146,027 |
1,517,401 |
1,641,385 |
| Stocks |
|
|
|
|
|
2023 |
2022 |
|
|
8 |
|
| Raw materials |
and consumables |
300 |
300 |
| Debtors |
|
|
|
|
|
2023 |
2022 |
|
|
|
E |
| Due within one year |
|
|
|
| Trade debtors |
|
4,458 |
1,996 |
| Other debtors |
|
805 |
405 |
| Prepayments |
and accrued income |
1,225 |
34,451 |
|
|
6,488 |
36,852 |
|
|
|
2023 |
2022 |
|
|
|
E |
|
| Bank loans |
|
|
29,439 |
28,963 |
| Trade creditors |
|
|
502 |
8,596 |
| Other taxation |
and social security |
|
|
3,401 |
| Other creditors |
|
|
352 |
418 |
| Accruals and deferred |
|
income |
2,748 |
17,045 |
|
|
|
33,041 |
58,423 |
|
|
2023 |
2022 |
|
|
5 |
F |
| Bank |
loans |
183,463 |
213,446 |
|
|
|
|
|
|
|
|
|
|
2023 |
2022 |
|
|
|
|
|
|
|
|
|
|
6 |
5 |
| Financial |
assets |
|
|
|
|
|
|
|
|
|
|
| Financial |
assets |
measured |
at |
fair |
value |
through |
income |
and |
expenditure |
18,204 |
78,737 |
|
|
|
|
|
|
Balance at |
|
|
Balance at 1 |
|
|
Gains/ |
31 March |
|
|
April 2022 |
Income |
Expenditure |
(Losses) |
2023 |
|
|
E |
E |
E |
|
|
| Unrestricted |
funds |
|
|
|
|
|
| General Funds |
|
934,247 |
368,703 |
(388,878) |
(111,388) |
802,684 |
| Fixed asset |
reserve |
964,316 |
|
(32,988) |
|
931,328 |
| Designated |
contingency |
|
|
|
|
|
| reserve |
|
352,000 |
|
|
|
352,000 |
|
|
2,250,563 |
368,703 |
(421,866) |
(111,388) |
2,086,012 |
| Endowment |
funds |
|
|
|
|
|
Central
(Albion Place) Capital |
|
|
|
|
|
|
| Trust Fund |
|
1,021,379 |
|
|
|
1,021,379 |
| Lawnswood |
Sports Ground |
|
|
|
|
|
| Capital Trust Fund |
|
1 |
|
|
|
1 |
| FW Spruce |
Charity Fund |
4,306 |
|
(31) |
(279) |
3,996 |
|
|
1,025,686 |
|
(31) |
(279) |
1,025,376 |
| Restricted |
funds |
|
|
|
|
|
| Sport England |
|
|
5,550 |
(5,413) |
|
137 |
| Sports Foundation |
|
|
650 |
(539) |
|
111 |
|
|
|
6,200 |
(5,952) |
|
248 |
| Total offunds |
|
3,276,249 |
374,903 |
(427,849) |
(111,667) |
3,111,636 |
| Statement |
|
offunds |
-prior y |
ear |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at |
|
|
|
|
|
Balance at |
|
|
Gains/ |
31 March |
|
|
|
|
1 |
April 2021f |
Income
E |
Expenditure
F |
(Losses)
6 |
2022
6 |
| Unrestricted |
|
funds |
|
|
|
|
|
|
|
| General Funds |
|
|
|
|
778,875 |
469,274 |
(400,666) |
86,764 |
934.247 |
| Fixed asset |
|
reserve |
|
|
997,303 |
|
(32,987) |
|
964,316 |
| Designated |
|
contingency |
|
|
|
|
|
|
|
| reserve |
|
|
|
|
352,000 |
|
|
|
352.000 |
|
|
|
|
|
2,128,178 |
469,274 |
(433,653) |
86,764 |
2,250,563 |
| Endowment |
|
funds |
|
|
|
|
|
|
|
| Central (Albion Place) Capital |
|
|
|
|
|
|
|
|
|
| Trust Fund |
|
|
|
|
1,021,379 |
|
|
|
1,021,379 |
| Lawnswood |
|
Sports |
Ground |
|
|
|
|
|
|
| Capital Trust Fund |
|
|
|
|
1 |
|
|
|
1 |
| FW Spruce |
|
Charity |
Fund |
|
4,128 |
|
(39) |
217 |
4,306 |
|
|
|
|
|
1,025,508 |
|
(39) |
217 |
1,025,686 |
| Total offunds |
|
|
|
|
3,153,686 |
469,274 |
(433,692) |
86,981 |
3,276,249 |
| Summary |
offunds |
|
|
|
|
|
|
|
|
| Summary |
offunds |
|
- current |
year |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at |
|
|
|
|
Balance at 1 |
|
|
|
Gains/ |
31 March |
|
|
|
|
|
April 2022 |
Income |
Expenditure |
(I osses) |
2023 |
|
|
|
|
|
|
6 |
|
F |
6 |
| General funds |
|
|
|
|
2,250,563 |
368,703 |
(421,866) |
(111,388) |
2,086,012 |
| Endowment |
|
funds |
|
|
1,025,686 |
|
(31) |
(279) |
1,025,376 |
| Restricted |
funds |
|
|
|
|
6,200 |
(5,952) |
|
248 |
|
|
|
|
|
3,276,249 |
374,903 |
(427,849) |
(111,667) |
3,111,636 |
Summary
|
offunds - prio |
r year |
|
|
|
|
|
|
|
|
|
|
Balance at |
|
|
Balance at |
|
|
Gains/ |
31 March |
|
|
1 April 2021
6 |
Income |
Expenditure
6 |
(I osses)f |
2022
E |
| General funds |
|
2,128,178 |
469,274 |
(433,653) |
86,764 |
2,250,563 |
| Endowment |
funds |
1,025,508 |
|
(39) |
217 |
1,025,686 |
|
|
3,153,686 |
469,274 |
(433,692) |
86,981 |
3,276,249 |
| Analysis |
of net assets between funds - |
current year |
|
|
|
|
|
Unrestricted |
Restricted |
Endowment |
Total |
|
|
funds |
funds |
funds |
funds |
|
|
2023 |
2023 |
2023 |
2023 |
|
|
6 |
f |
|
6 |
| Tangible |
fixed assets |
931,328 |
|
1,021,380 |
1,952,708 |
| Fixed asset investments |
|
1,513,405 |
|
3,996 |
1,517,401 |
| Current assets |
|
24,744 |
248 |
|
24,992 |
| Creditors |
due within one year |
(33,041) |
|
|
(33,041) |
| Creditors |
due in more than one year |
(183,463) |
|
|
(183,463) |
| Provisions |
for liabilities and charges |
(166,961) |
|
|
(166,961) |
| Total |
|
2,086,012 |
248 |
1,025,376 |
3,111,636 |
|
|
|
Unrestricted |
Endowment |
Total |
|
|
|
funds |
funds |
funds |
|
|
|
2022 |
2022 |
2022 |
|
|
|
E |
E |
|
| Tangible fixed |
|
assets |
964,315 |
1,021,380 |
1,985,695 |
| Fixed asset investments |
|
|
1,637,079 |
4,306 |
1,641,385 |
| Current assets |
|
|
115,889 |
|
115,889 |
| Creditors |
due |
within one year |
(58,423) |
|
(58,423) |
| Creditors |
due |
in more than one year |
(213,446) |
|
(213,446) |
| Provisions |
for |
liabilities and charges |
(194,851) |
|
(194,851) |
| Tl |
|
|
2,250,563 |
1,025,686 |
3,276,249 |