BECCLES ROYALES GYMNASTICS CLUB
Report of the Trustees and Unaudited Financial Statements For The Year Ended 30 April 2025
Charity Registration Number: 1064196
BECCLES ROYALES GYMNASTICS CLUB Report of the Trustees and Unaudited Financial Statements Charity Registration Number: 1064196
Contents
| Administrative Information | 1 |
|---|---|
| Report of the Trustees | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 - 10 |
| Detailed Statement of Financial Activities | 11- 12 |
BECCLES ROYALES GYMNASTICS CLUB Report of the Trustees and Unaudited Financial Statements Charity Registration Number: 1064196
ADMINISTRATIVE INFORMATION
| Trustees | S A Clarke - Chairperson |
|---|---|
| L C Luckett | |
| B James | |
| Charity number | 1064196 |
| Address | Ellough Industrial Estate |
| Ellough | |
| Beccles | |
| Suffolk | |
| NR34 7TD | |
| Independent Examiner | Simpon Bragg FCA |
| 70 Lowestoft Road | |
| Worlingham | |
| Beccles | |
| Suffolk | |
| NR34 7RB |
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BECCLES ROYALES GYMNASTICS CLUB Report of the Trustees and Unaudited Financial Statements Charity Registration Number: 1064196
Report of the Trustees
The trustees present the annual report and financial statements for the year ended 30 April 2025.
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).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Approved by order of the board of trustees on …………………………………………. and signed on its behalf by:
……………………………………..
S A Clarke
Chairperson
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BECCLES ROYALES GYMNASTICS CLUB Report of the Trustees and Unaudited Financial Statements Charity Registration Number: 1064196
Independent examiner’s report to the trustees of Beccles Royales Gymnastics Club
I report to the charity trustees on my examination of the accounts of Beccles Royales Gymnastics Club (the Trust) for the year ended 30 April 2025.
Responsibilities and basis of report
As the trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1). Accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
2). The accounts do not accord with those records; or
3). The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 to enable a proper understanding of the accounts to be reached.
Simon Brag FCA
70 Lowestoft Road
Worlingham
Beccles
Suffolk
NR34 7RB
Date: 15 February 2026
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BECCLES ROYALES GYMNASTICS CLUB Report of the Trustees and Unaudited Financial Statements Charity Registration Number: 1064196
Statement of Financial Activities
for the year ended 30April 2025
| Note INCOME AND ENDOWMENTS FROM: Donations and legacies Other trading activities Investment income 2 3 Total Income EXPENDITURE ON: Raising funds Charitable activities Total Expenditure NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2025 £ 133,175 160 10,883 144,218 42,116 106,115 148,231 (4,013) 83,278 79,265 |
2024 £ 118,329 13 18,392 136,734 55,097 68,899 123,996 12,738 70,540 83,278 |
|
|---|---|---|---|
The annexed notes form part of these financial statements.
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BECCLES ROYALES GYMNASTICS CLUB Report of the Trustees and Unaudited Financial Statements Charity Registration Number: 1064196
Balance Sheet
at 30April 2024
| Note FIXED ASSETS Tangible assets 6 CURRENT ASSETS Debtors 7 Cash at bank and in hand CREDITORS:amounts falling due within one year 8 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS Unrestricted funds 9 TOTAL FUNDS |
_ |
2025 2024 £ £ £ £ 40,007 12,907 ______ _ 40,007 12,907 7,417 5,534 42,028 65,857 49,445 71,391 (10,187) (1,020) 39,258 70,371 79,265 83,278 79,265 83,278 79,265 83,278 79,265 83,278 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ……………………………. and were signed on its behalf by:
S A Clarke
Trustee
The annexed notes form part of these financial statements.
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BECCLES ROYALES GYMNASTICS CLUB Report of the Trustees and Unaudited Financial Statements Charity Registration Number: 1064196
Notes
(forming part of the financial statements)
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
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.
Tangible fixed assets
Depreciation is provided at the following annual rates to write off each asset over its estimated useful life: Plant and machinery – 10% straight line basis Fixtures and fittings - 20% straight line basis Computer equipment – 33% straight line basis
Taxation
The charity is exempt from 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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.
2. OTHER TRADING ACTIVITIES
2025 2024 £ £ Fundraising events 160 13
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BECCLES ROYALES GYMNASTICS CLUB Report of the Trustees and Unaudited Financial Statements Charity Registration Number: 1064196
Notes (continued)
| 3. INVESTMENT INCOME Rents received |
2025 £ 10,883 10,883 |
2024 £ 18,392 18,392 |
|---|---|---|
4. TRUSTEES’ REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.
Trustees’ expenses
There were no trustees’ expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| Fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 133,175 |
| Other trading activities | 160 |
| Other fixed asset investment | 10,883 |
| 144,218 | |
| EXPENDITURE ON | |
| Raising funds | 42,116 |
| Charitable activities | |
| Delivering services to members | 106,115 |
| 148,231 | |
| NET INCOME/(EXPENDITURE) | (4,013) |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 83,728 |
| TOTAL FUNDS CARRIED FORWARD | 79 ,265 |
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BECCLES ROYALES GYMNASTICS CLUB Report of the Trustees and Unaudited Financial Statements Charity Registration Number: 1064196
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BECCLES ROYALES GYMNASTICS CLUB Report of the Trustees and Unaudited Financial Statements Charity Registration Number: 1064196
Notes (continued)
6. TANGIBLE FIXED ASSETS
| Plant and machinery Fixtures and fittings Computer equipment £ £ £ COST At 1 May 2024 16,538 8,030 124 Additions Disposals 36,350 - - - - - At 30April 2025 52,888 8,030 124 DEPRECIATION At 1 May 2024 8,179 3,482 124 Charge for year Disposals 6,453 2,797 - - At 30 April 2025 14,632 6,279 - Net book value At 30April 2025 38,256 1,751 - At 30April 2024 8,359 4,548 - |
Total £ 24,692 36,350 - 61,042 11,785 9,250 - 21,035 40,007 12,907 |
|---|---|
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Prepayments | 7,417 | 5,534 |
| 7,417 | 5,534 |
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2025 £ Other creditors 4,302 Accruals 5 ,885 10,187 |
2024 £ 1,020 - 1,020 |
|---|---|
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BECCLES ROYALES GYMNASTICS CLUB Report of the Trustees and Unaudited Financial Statements Charity Registration Number: 1064196
Notes (continued)
9. MOVEMENTS IN FUNDS
| 9. MOVEMENTS IN FUNDS |
||||
|---|---|---|---|---|
| At 1 | May | Net |
At 30 | |
| 2024 | movement | 2025 | ||
| £ | ||||
| Unrestricted funds | ||||
| General fund | 83,278 | (4 | 79 | |
| TOTAL FUNDS | 83,278 | (4 | 79 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources |
Movement | ||
| resources | expended | in funds | ||
| £ | £ | |||
| Unrestricted funds | ||||
| General fund | 144,218, | (148 | (4 | |
| TOTAL FUNDS | 144,218 | (148 | (4 | |
| Comparatives for movement in funds | ||||
| At 1 | May | Net |
At 30 | |
| 2023 | movement | 2024 | ||
| £ | ||||
| Unrestricted funds | ||||
| General fund | 136,734 | (123 | 12 | |
| TOTAL FUNDS | 136,734 | (123 | 12 |
Net movement in funds, included in the above are as follows:
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 April 2025.
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BECCLES ROYALES GYMNASTICS CLUB Report of the Trustees and Unaudited Financial Statements Charity Registration Number: 1064196
| Detailed Statement of Income For the year ended 30 April 2025 2025 £ INCOME AND ENDOWMENTS Donations and legacies Gifts Training fees Gym memberships Regional affiliations Clothing Competition entries Tuck shop / Parties - 119,263 2,399 3,400 1,814 1,450 4,599- Sundry income 250 133,175 Other trading activities Fundraising events 160 Investment income Rents received 10,883 Total incoming resources 144,218 |
2024 £ 100 98,324 5,489 3,303 2,152 2,604 6,254 103 118,329 13 18,392 136,734 |
|---|---|
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BECCLES ROYALES GYMNASTICS CLUB Report of the Trustees and Unaudited Financial Statements Charity Registration Number: 1064196
Detailed Statement of Expenditure For the year ended 30April 2025
| 2025 £ £ Raising donations and legacies Wages Insurance Light and heat Telephone Sundries 72,053 - - 200 529 72,782 Other trading activities Licensing 365 365 Charitable activities Postage and stationery Gym club registration Gym club membership gymnasts Gym club membership officials Gym club membership coaches Coaching fees Clothing Competitions Course fees Mileage and travel Tuck shop purchases Refunds Cleaning 111 244 2,086 226 249 - 1,364 3,022 267 - 2,381 888 112 10,950 Support costs Management Rent 41,582 Rates and water 3,057 Light and heat 2,935 Depreciation 9,251 56,825 Finance Insurance 4,058 Bank charges - Sundries 1,808 5,866 Information technology Repairs and renewals 1,095 1,095 Governance costs Accountancy and legal fees 348 348 Total resources expended 148,231 |
2024 £ £ 53,732 428 - 180 427 57,.767 330 320 141 461 4,939 - 572 454 1,598 1,553 425 - 2,801 661 419 14,024 36,800 2,203 2,779 3,224 45,006 1,107 1,139 1,996 4,152 4,397 4,397 1,320 1,320 123,996 |
|---|---|
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