Company number: 3412490
Charity number: 1068468
The Lenches Sports and Recreation Club
{A company limited by guarantee)
Report and financial statements
for the year ended 31 March 2024

The Lenehes Sports and Recreation Club
Contents
Trustees, report
Statement of financial artivities
Balance sheet
Notes to the financial statements
7-11

The Lenches Sports and Recreation Club
Report of the Trustees
for the year ended 31 March 2024
The Trustees present their report and financial statements for the year ended 31 March 2024
Reference and Administrative information
Charity Name:
The Lenches Sports and Recreation Club
Registered charity number '
1068468
Company number
3412490
Registered office and
Operational address:
The Pavilion
Ab Lench Road
Church Lench ..
Evesham
Worcestershire
WRII 4UQ
Trustees
A W Enstone
J Hazelwood
D F Johnson
N R Pearce- appointed 24/05/2023
S M Perkins- appointed 24/03/23
S J Roberts
G P Twist
C E Yorke-Brooks
N P Burton
Secretary
G P Twist
Correspondence address
Fieldside
Sheriffs Lench:
Evesham
Worcestershire
WRII 4SN
Bankers
Lloyds TSB Bank PIC
19 High Street
Evesham
Worcestershire
WRII 4DQ

The Lenehes Sports and Recreation Club
Page I
Report of the Trustees
for the year ended 31 March 2024
Structure. Governance and Management
The Lenches Sports and Recreation Club is a company limited by guarantee, incorporated on 31 July
1997 and registered as a charity on 5 March 1998. The company was established under a
Memorandum of Association which established the objects and powers of the charitable company
and is governed under its Articles of Association. In the event of the company being wound up
members are required to contribute an amount not exceeding £10.
Directors and Trustees
The directors of the charitable company are its Trustees for the purpose of charity law and
throughout this report are collectively referred to as the Trustees. As set out in the Articles of
Association, the affairs of the Trust are managed by a Board of Trustees, conslsting of at least three
Trustees. One third of the Trustees must resign on an annual basis but do remain eligible for re-
election. The Trustees who served during the year are as Stated below:
A W Enstone
J Hazelwood
D F Johnson
N R Pearce- appointed 24105/2023
S M Perkins- appointed 24103/23
S J Roberts
G P Twist
C E Yorke-Brooks
N Burton
The trustees are all familiar with the practical work of the organisation. New trustees are given the
opportunity to meet the Chairman and Secretary to familiarise themselves with the running of the
organisation and a copy of the Memorandum and Articles of Association and are provided with the
most recent accounts.
Risk Management
The Trustees have conducted a review of the major risks to which the charity is exposed, and the
assessment is updated annually. Internal control risks are minimised by the implementation of
procedures for the authori5ation of all transactions and projects and procedures are in place to
ensure compliance with health and safety of staff, volunteers, and visitors to the facility.
Organisational Structure
The Club is run on a day to day basis by a management committee which meets monthly and is
responsible for the strategic direction and policy of the charity. The Secretary is responsible for the
day to day provision of services to the community. The Trustees are all members of the
management committee.

The Lencbes Sports and Recreation Club
Page 2
Report of the Trustees
for the year ended 31 March 2024
..continued
Related Parties
In so far as it is complimentary to the charitVs objects, it works With other local organisations and
has representation on those bodies wherever possible. This proves invaluable in maintaining strong
links within the community
Objectives and Activities
The object of the charity is to organise, provide or assist in the organisation and provision of
facilities within the Lenches, which will enable and encourage pupils of schools, colleges, and other
educational establishments to play sports of all kinds. This ensuring that due attention is given to
both the physical education and development of such pupils. and to the development and
occupation of their minds.
Achievements and Performance
During the year, the charity managed the facilities and developed links with the community and
relevant sporting bodies to obtain as much usage of the facilities as possible. Work also continued
on the construction of an outdoor amphitheatre and ancillary building.
Donated Services and Facilities
No specific item5 were received during the year.
Financial Review
The charity generated total unrestricted incoming resources of £38,413 for the year and spent
£18,183 in running the Club. This left a net surplus on unrestricted activities of £20,230 which has
been added to unrestricted funds.
Unrestricted funds carried forward amounts to £109,066 of which £58,916 is tied up in the land,
building and equipment of the Club. The Charity is reliant on short term £redit which the Trustees
expect to resolve within a short time frame. The accumulated sinking fund to provide for tennis
court resurfacing was reviewed and the Trustees have not set aside a further £3,000 this year. They
intend to continue to set aside the sum of £3.000 per annum in future years, when possible. .:
Loans
The charity is in receipt of loans from associated individuals and businesses to help with the project.
These loans are repayable on demand and the individual loans are at OOA, the business loans at 1%
and the Bounce Back Loan at 2.5%
Reserves Policy
The Trustees will keep the level of reserves under review to ensure that the Trust will be able to
continue its current activities. The Trustees have reviewed the major risks to which the charity IS
Page 3

The Lenches Sp&rts Recreation Club
Report of the TTUStees
for the year ended 31 March 2024
-continued
exposed, and syrtem5 have been estsbliSh￿ to mitigate any Impact that they may have on th
Trust in the future.
Trurtees. responslbllhles
Cornpany law requlres the Tfustees to prepare fina￿la{ statements for each finanaal year which
grve a true and fair view of the state of the affairs of the Trust and of tt5 surplu5 or deficit fr>r that
year. In preparing these Trustees are required to:
- s¢lect suitable accounting policies and apply th2m ￿SiSten￿y.
- make judgements and estimates that a￿ reasonable and pnJdenL
prepare the financial statements tin the going concern basis unless ft ts Inapprapdate to wesume
that the Trust wtu contkni ue in l)usines
The Trvstees are responslble for keeping proper accounting record5 which disclose with reasonalAe
accuracy at any time the financial position of the Trnst and to enable them to ensure that the
financial statenients comply with the relevant legislatton. They are also responsible for safeguarding
the assets of the Trust and hence kn tsking reasonabte Ste￿ for the preVent￿n and detertlon of
froud and other irregutsritie
The compony has taken thantage of the companie< exemption in pre
reporL
thtr abtye
The trustee5 dedare that they have apprthod tt* tft￿e< report {inclvding threttovrf reportj
#bovy on 14 Janvary 2025 and was 5i8ned on its behèlf by
G PTwlst

The Lenches Sports and Reereation Club
Statement of financial activities (including Income & Expenditure Account)
for the year ended 31 March 2024
2024
2024
Unrestricted Restrirted
Funds
Funds
2024
Total
2023
Notes
INCOMING RESOURCES
Incoming resourcesfrom generatedfunds..
Voluntary inconie..
Donations and grants
Other income
Fundraising
Incoming resourcesfrom charitable artivities:
Lettings income
Amphitheatre income
18,003
,. 4,674
72,166
90,169
4,674
117,973
736
4,135
7,767
7,969
7,767
7,969
8,719
Total incoming resources
38,413
72,166
110,579
131.563
RESOURCES EXPENDED
Costs of generating funds
Fundraising expenses
Charitable activitie
Running costs
Insurance
Sundry expenses
Bank interest and charges
Depreciation
Profit on disposal of fixed assets
Governance costs
Legal & professiona5 fees
Amphitheatre costs
Performance and running costs
6,269
1,935
2,662
312
1,822
4,577
10,846
1,935
3,332
312
16,643
7,716.
670
14,821
350
350
4,833
4,833
Total resources expended
18,183
20,068
38,251
NET INCOMING/(OUTGOINGI
RESOURCES
RECONCILIATION OF FUNDS
Total funds brought fonvard
Fund transfer
20,230
52,098
72,328
88,836
149,011
237,847 105,092 .
42,111
TOTAL FUNDS CARRIED FORWARD
109,066
201,109
310,175 237,847,
All amounts derive from continuing activities. All gains and losses recognised in the year are
included in the Statement of Financial Activities.
The notes on pages 7 to 9 form an integral part of these financial statements
Page 5

2710112025. 13.'43
IMG_0932.jpg
.' Tk LeK¢he¥ ilett•*kn citsb
.4$ at 31 Maryb Z024 .
2024
¥l￿f#{b￿ du¢,in ms¥e than opp year
11.739
(37.8281.
310.175.
E *w)rtya*d TntsteRS. PI 8 Juty 2Q24 s
https Ilmail.gooth8.comimailluj
oi*nbo￿pr019ctO￿-1

The Lenches Sports and Recreation Club
Notes to the financial statements
for the year ended 31 March 2024
Basis of Preparation
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised
at Cost or transaction value unless otherwise stated in the relevant notes to the accounts. The
accounts have been prepared in accordance with the Statement of Recommended Practice
Accounting and Reporting by Charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16
July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS102) and with the Charities Act 2011.
1.2 Going concern This is not applicable
1.3 Change of accounting policy
The accounts present a true and fair view and no changes have been made to the accounting
policies detailed below
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period
1.5 Material prior year errors
No material prior year errors have been identified in the reporting period.
Accounting policies
2.1 Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis.
Fixed asset accounting policy
Assets are included at cost less accumulated depreciation. All assets are held for use by the
charity.
Depreciation is provided against equipment on a straight-line basis at a rate of 25% per annum.
Depreciation has not been provided against the cost of land owned by the charity, in
accordance with Financial Reporting Standard 15.
Depreciation has been provided on the buildings and facilities on a straight-line basis at a rate
of 50A per annum.
Fund accounting
Unrestricted funds are incoming resources receivable without further specified purposes and
are available as general funds. Restricted funds are those. which can only be used for particular
restricted purposes, as specified by the donor.
2.2 Income
Recognition of income - Income is included in the Statement of Financial Activities when the
charity becomes entitled to the resources, it is more likely than not that the trustees will
receive the resources and when the monetary value can be measured with sufficient reliability.
Offsetting- There has been no offsetting of assets and liabilities or income and expenses unless
required or permitted by the FRS102 SORP
Grant and donation5
Grants and donations are only included in the Statement of Financial
Activities when the general income recognition criteria are met
Legacies- there have been no legacies received
Government grants- Coronavirus support grants have been received
Page 7

The Lenehes Sports and Recreation Club
Tax reclaims on donations and gifts - Gift Aid receivable is included in income when there is a
valid declaration from the donor. Any gift Aid recovered on a donation is considered to be part
of that gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise
Volunteer help- The value of any voluntary help is not included in the accounts but is described
in the trustee's annual report
Income from interest This is included in the accounts when receipt is probable, and the.,
amount receivable can be measured reliably
Donated professional services and donated facilities are recognised as income when
the charity has control over the item, any conditions associated with the donated item
have been met, the receipt of economic benefit from the use by the charity of the item is
probable and that economic benefit can be measured reliably. In accordance with the
Charities SORP (FRS 102), the general volunteer time of the friends is not recognised.
Readers should refer to the trustees, annual report for more information about their
contribution.
On receipt, donated professional service5 and donated facilities are recognised on the "'
basis of the value of the gift to the charity which is the amount the charity would have.
been willing to pay to obtain services or facilities of equivalent economic benefit on the
open market; a corresponding amount is then recognised in expenditure in.the period of
receipt.
2.3 Expenditure and liabilities
Liability recognition Liabilities are recognised when it is more likely than not that there is a
legal or constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty
Governance and support costs- support costs have been allocated between governance costs
and other support. Governance costs comprise all costs involving public accountability of the
charity and the compliance with regulation and good prartice
Grants - grants are not made either with or without performance conditions
Redundancy costs- the charity made no redundancy payments during the period
Deferred income - No material item of deferred income has been included in the accounts ';
Creditors- the charity has creditor5 which are measured at settlement amounts less and trade
discounts
Provisions for liabilities
A liability 15 measured on recognition at its historical cost and then
subsequently measured at the best estimate of the amount required to settle the obligation at
the reporting date
Basic financial instruments
The charity accounts for basic financial instruments on initial
recognition as per paragraph 10.7 FRS102 SORP.
2.4 Assets
Tangible fixed assets for use by the charity- These are capitalised if they can be used for more
than one year and cost at least £500. They are valued at cost and the depreciation rates and
methods used are disclosed in note
Page 8

The Lenches Sports and Recreation Club
Notes to the financial statements
for the year ended 31 March 2024
Debtors - Debtors (including trade debtors and loans receivable) are measured on initial recognition
at settlement amount after any trade discounts or amount advanced by the charity.
Subsequently they are measured at the cash or other consideration expected to be received.
Income
3.1 Donations and Grants
2024
2023
Donations
Grants
31,276
47,426
90,169
117,973
3.2 Net incoming resources
2023
This is Stated after charging:
Depreciation - buildings & sports surfaces
Depreciation - equipment
14,821
26,315
The charity does not have employees. The Trustees were not paid during the year.
3.3 Taxation The charitable company is exempt from corporation tax on its charitable activities
Tangible fixed assets
Land
Buildings and
facilities
Equipment
Cost
At l April 2023
Addition5
Disposals
53,500
515,224
51,430
27,039
2,250
595,763
53,680
At 31 March 2024
53,500
566,654
29,289
649,443
Depreciation
At l April 2023
Charge for the year
On disposals
277,860
15,906
26,676
737
304,536
16,643
At 31 March 2024
293,766.
321,179
N.B.V. At 31 March 2024
53,500
272,888
1.876
328.264
N.B.V. At 31 March 2023
53,500
237.414
291,277
All assets are. held for use by the charity
Page 9

The Lenches Sports and Recreation Club
Notes to the financial statements
for the year ended 31 March 2024
Debtors
2024
2023
Provision for Gift Aid tax recoverable
Lettings debtors
Advance payments
Other debtor
VAT recoverable
4,334
65
1,805
776
192
753
9,756
5,344
11,552
Creditors: amounts falling due within one year:.
2024
2023
Accruals
Trade creditors
Bounce Back Loannennis Club
'300
1,742
3,109
250
38,979
3,749
5,151
42,978
7. Movements in Funds
Opening Transfer Incoming
balance
resources
Outgoing Closing
resources
balance
Restricted Funds:
Sports Pavilion fund
Amphitheatre fund
Orchard fund
Tree planting fund
142,520
6.000
67,359
(15,491) 194,388
6,000
4807
77
149 011
68
201109
orts Pavilion Fund
The charity had a restricted fund, funded by Sport England and Wychavon District Council
grants, for the purpose of building a sports pavilion and associated sporting facilities in the
Lenches. These facilities were depreciated over their expected useful life of 20 years with the
annual depreciation charge written off against the restricted fund which is now fully utilised.
Am
hitheatre Fund
The charity has a restricted fund, funded by South Lenches Parish Council, and various other
grant funding bodies for the purpose of building an open-air amphitheatre and adjacent
building. These facilities are being depreciated over their expected useful life of 20 years with
the annual depreciation charge written off against the restricted fund.
Orchard Fund
The charity has a second ongoing restricted fund in respect of a donation of land valued at
£6,000 from Mr David Yates for use as a community facility.
Page 10

The Lenches Sports and Recreation Club
Notes to the financial statements
for the year ended 31 March 2024
Tree
lantin
fund
In 2012, the Club received a donation of £1,022 to fund the planting of new fruit trees at the
Club. The Trustees have previously spent some of these funds on trees and are waiting for the
right opportunity to organise the remainder on a planting scheme. This has been increased this
year by a further grant of £4807 against which expenditure has been made during the year.
Sinkin
Fund
The Trustees have not this year transferred the usual annual amount of £3,000 per annum into
a designated fund to cover the future costs of recovering the tennis courts to replace the funds
which were fully utilised in the year. This fund remains at £9,000.
Analysis of net assets between funds
General Designated '.
Fund
Funds
Restricted
Funds
Fixed assets
Current assets
Short term liabilities
Other long term liabilities
58,916
15,890
(5,151)
37 828)
140 489
269,348 '.
328,264 '.
24,890.
(5,151)
37
310 175 -.
9,000
269 348
Related party transartions
During the year, the following Trustees provided services to the Club, subject to normal
commercial terms:
S J Roberts & Co {Tax Services} Limited (a company in which Mrs S J Roberts is a director)
provided accountancy sen4ice5 at a cost of £300. No balance was owed as at 31 March 2024
Page 11

CHARITY corA,1llSSlON
FGr, til'GthNO ￿N0 I:¥A.LE
Independent examiner's report on the
accounts
Report to the trustees
On accounts for the year
efided
31_4T IriqoLH 2oiknF
Charity no
(if any)
Icty8 ikG8
Set out on pages
l Tr) 13
I report to tIL*p truste*s on my e¥.aNinatiop. of tF4tre accounts of the above
GtyariLy l°tn# Trust") ior trie ypar e.qded 3 i / tits /
.harity's triJotee>, you are respop.sible for the preparation of the
accour,io in accordance with the requirerr.ents of the Charities Act 201.1
(°t*e AG,").
Respcnsibilities and
i)asis af report
I report in re>Ptct of m'i examination of the Trust's account5 carried out
Uiyder section 145 Gf "he 201 1 Act and In ￿ryIng out my examination, I
ha¥'e ¥o!iowed ail L%e 2ppIFGablv Directions giveri bil the Chan'ty ComrnissiDn
under section 145{5)(bj of the Act.
Independent
examiner's statepner¥t dRg8rtak&th￿V. ..
aF*eab￿eaylP{jeSsttr [ l ifnot appliG8bJe.
I have cO￿lP1￿ted my examination. l Gonfjrm that no material matters have
CGme to atfei4iofi in o)gnectton with the examination fetkeTr
isc68$￿'} wtriich givee4 me cause to believe that in, any material
the accour]tiilg ,-
raLO,:ds were not kept in accordance with section 130
01 e Chariiies Act: or
L*e accounts did not accord with the accounting records", or
tne aCCOUilts did no:. Comps jl With the applicable requirements
ccncernip.g lh* Tor.￿ anc" coniLEnt OT acwounts set out in the Cha"rities
(Accounts ap.a' Re-orts) Regulations 2008 Oiher than any requir.ement
th&cIt the apcou.n.=
give a 'true and fair, vtew which is nDt a matter
Consiaered PorÈ of an inrt>pendent examination.
I have no concemo have come across no other matters in connpction
with th- exar}inat￿n to 'which ettention should be drawn in this report in
ord#r to tsnabie a Hioper understsnding of the accounts to be reached.
Please delele the words iri the brac.kets rf they do not apply.
Signed:
Name:
l L8uQA CARJO
Relevant professional |
qualification(s) or l)ody
IER
., Oct 2018

{rf any):
Address:
T4yLoeHoe>6s knffttTeo
C>i£2lY TQ£E LORQOT LANe, DQAKes
6Gouc¢}rro￿. P￿rI￿Oe , (JLQcE£Te2AHI£o vjllio IAL
Section B
tJisrfo.sure.-.
n,Q&rio VG r..'s" itigtti rria4erial rrfatriers OT concern
(see CC32, Inde￿￿ent exaniD.ation o! charity acGounts: directions and
guidance for examlners).
Give here brief details of
any Items that the
examlner wishes to
disclose.
IER
Oct 2018