CHARITY COMMISSION FOR ENGLAND ANO WAIES Independent examinerfs report on the accounts ":, ..,, . Section A Independent Examiner's Report Report to the trustees fHe Lwes SPOLTS AIJD C6 - On accounts for th• year ended l&r mRReH 2015 Charity no (If any) lo(08 68 Set out on pages 'i Il)L- :+ I report to Ihe trustees my examlnallon of the accounts of the above charlty (Ihe Trusf) for the year ended a 110 512D2S As the thaiivs trustees, you are responsible for the preparaOon of the accounts in accordance with the requirements of the Charitles Act 2011 rthe Acr). Responslbilftles and bas15 of report . . I rel in respect of my exarninatÈon of the Trusfs accounts carried out . under seclion 145 d the 2011 Act and in carrying out my eAqmlnation, I have followed all the appllcable Dlrections glvan by the Charfty Commlssion , under section 144SXb) of the Act. :"'" . :" Independent examlnerfs statement I have completed my examlnation. I confimi that no material matters have . come to my attention In connection Imth the examination (eleF4 . . di8cl) whith gives me cause to bel that in, any material the ac(x)untlng records were n(rt ke0 in accordance wlth seclion 130 :, of the Charities Act, or the accounts dld not ac(x)rd Vth the acccxmting records: or the accounts did not compty with ts applicable requirements nceming the fomi and content of acxounts set oul in the Charities (AcctyJts arKI ReFts) Regulations 2008 other than any requlrement thai the accounts give a Ifue and farf view which is not a matter consFdered as part of an indepwxlent eXaminalK. , I have no and Iwe corne a(%088 no other matlers In connect th exarnination to whlth attenticm should be drawn in this report in Ctsr to enable a prow undelanding of the accounts to be reached. . Pkase t1• the woyds in the brackets Ifthey do not appty. o&- Il-lois Slgned: Relevant professlonal quallfication(s) or body fHL AoLlATIo OF A(touhJTlfy)G T£cH fvSiciAfvis . Oct2018 IER
(rf any): Address: fA4koRHo06S Lifftile T2£Es 8ARhJ ALC01 LANse DRARé£ HI01 PeRS Ho¢e u3oocesTeosHI12£ LORio IAL 2ou ..Disclosure Only complete rf the examiner needs to highlight material matters of corycem {see CC32, Independent examination of d)arity acuunts: directions and guidan for examiners). Give here brief details of any iterns that the examin8r wishes to dlsclose. IER Oct 2018
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 2025
The Lenches Sports and Recreation Club Contents Page Trustees, report ': ' Statement of financial activities ". Balance sheet Notes to the financial Statements 8-12
The Lenehes Sports and Reéreatioll Club :. Report of the Trustees ' for the year ended 31 March 2025 The Trustee5 present their report and financial statements for the year ended 31 March 2025 Reference and Administrative information *.. Charity Name: The Lenches Sports and Recreation Club f 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 S M Perkins 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 Page I
The Lenehes Sports and Recreation Club." Report of the Trustees for the year ended 31 March 2025 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, consisting 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 S M Perkins S J Roberts .GPTwi5t 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 familiari5e 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 condurted a review of the major risks to which the charity is exposed, and the assessment 15 updated annually. Internal control risks are minimised by the implementation of . procedures for the authorisation 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. Page 2
The Lenches Sports and Recreation Club ,:. Report of the Trustees for the year ended 31 March 2025 ..continued . Related Parties , In so far as it is complimentary to the CharItS 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 ensurtng 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 continued to foster well developed links with :. the community and relevant sporting bodies to obtain as much usage of the facilities as possible. Work also continued on the finalisation of the construction of an outdoor amphitheatre and. ancillary building. There are many who work to make the Lenches Sports and Recreation Club such a success: the committees of each of the sporting and arts groups; Tennis, Cricket, Football, Boules, Orchard and . Amphitheatre. Volunteers consist of the mowing team, the tree waterers, the weed sprayers, those . keeping the site tidy, the Amphitheatre stewards, the groundsmen and women, the volunteer,:; coaches. Additional support from those who filled the 144 slots to get Ben Selby playing tennis for... 48 hours. Thanks go to all our supporters. There is a huge amount going on within the Club, perhaps best exemplified by what you can see on . a summer Friday evening: All Stars and Dynamos 4 to 11 Cricket Coaching, U13s cricket coaching, ladies team cricket coaching and a ladies Tennis evening. Our Sports Club is buzzing with lots of sports going for all ages. This is why the Charity was set up and the cricket and tennis sections help to make our sports club a great place for their members with large scale community involvement. which is exactly what our mission is. The Amphitheatre project is mostly complete - at least in the theatre and over most of the rest of the site. The interior of the building needs around £30K to complete - we are currently seeking ;': grant funding for this. In this last year the Amphitheatre raised £5,500 for this sports and recreation club and this is the just the start of what we hope will be a good revenue stream. On 22nd June there were 250 people watching Pride and Prejudice and early profit calculations show £3,000 raised from just that one show. With the building completed we hope to be able to host a few weddings each year whtch could also prove to be another significant source of funds. There is also the possibility of a 9-to-5 Monday to Friday use for the space- we are open to suggestions or potential leads. We are planning future fundraising events following the support received for our Burns Night, making it very successful being great fun and extremely profitable. This will be repeated on 24th January 2026. Page 3
Tbe Lenehes Sports and Reereation Club :,: . Report of the Trustees for the year ended 31 March 2025 ..continued Our Auction of promises in 2022 raised £7K and we are planning a repeat event in Spring 2026. We , will be looking for an auction catalogue at least as good as the last one and hope there will be.: strong support for the occasion with Tapas on offer again. A brief report on our Sports and Arts sections reveals that the Boules section is thriving with .*:. doubles matches most days of the week. There are singles and doubles matches planned and the , Boules club goes from strength to strength. Cornerstone Football Club were our winter sporting * . tenant and they enjoyed great conditions, playing several games with varying success. We have an enquiry from a junior football club to use our facility in the future. The Tennis Club continues to be . the best run club with wide participation and varied offerings which now include Pickleball and.: Cardio tennis whilst the courts are busy with mainstream tennis. The Cricket Club has two men's team5, an U13s team, a Ladies team and coaching for 4 to 11 year olds on Friday evenings. The Amphitheatre group has five productions booked in for the Summer months and an outdoor,tJ- cinema event on Sunday 24th August. Their committee is still infectiously enthusiastic and":; ambitious. The aim of the trustees is to ensure that no-one is left out and that everyone who wants to,:;:. participate in any of our activities is aware of what we do and has an open invitation to at least try,. their 5POrt of choice. If all our supporters can spread the word we will achieve the best for our Club. .Donated Services and Facilities No specific items were received during the year. Financial Review The charity generated total unrestricted incoming resources of £33,163 for the year and spent. £37,822 in running the Club. This left a net surplus on unrestricted activities of £11,280 which has,. been added to unrestricted funds. Unrestricted funds carried forward amounts to £120,346 of which £57,174 is tied up in the land, building and equipment of the Club. The Charity is reliant on short term credit 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. as soon as possible. Loans The charity is in receipt of loans from associated individuals and busine5se5 to help with the project. These loans are repayable on demand and the individual loans are at 0%, 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 exposed, and systems have been established to mitigate any impact that they may have on the ¥%,. .Trust in the future. Page 4
. The Lenches Sports and Recreation Club:: Trustees. responsibilities Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the Trust and of its surplus or deficit for that.- . year. In preparing these the Trustees are required to: select suitable accounting policies and apply them consistently. make judgements and estimates that are reasonable and prudent. :*L>.<.., prepare the financial statements on the going concern basis unless it is inappropriate to presume. - that the Trust will continue in business. The Trustees are responsible for keeping proper accounting records which disclose with reasonable:, accuracy at any time the financial position of the Trust and to enable them to ensure that the",::. financial statements comply with the relevant legislation. They are also responsible for safeguarding,- the assets of the Trust and hence for taking reasonable steps for the prevention and detection of,. fraud and other irregularities. "! The company has taken advantage of the small companies. exemption in preparing the above:.,,.. ' report. The trustees declare that they have approved the trustees, report (including directors, reportji.,: . above on
and it was signed on its behalf by G P Twist Secretary Page 5
The Lenehes Sports and Recreation Club Statement of financial activities (including Income & Expenditure Account) for the year ended 31 March 2025 2025 Unrestrirted Restricted., . . ..Funds 2024 , Total INCOMING RESOURCES Incoming resources from generatedfunds.. . Voluntary income.. Donations and grants::- Other income . Fundraising Incoming resourcesfrom charitable activities: __.:..: Lettings income Amphitheatre income 3,866 352 5,402 3,866 90,169 4,674 8,775 8,775 7,969 Total incoming resources 33,163 .'•. 110,579 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 cost5 :" Legal & professional fees Amphitheatre costs Performance and running costs 1.863 1,863 '. 6,238 1,794 6,238 ', 1,794 -, 1,637 275 17,681 1,935 3,332 312 , 16,643 275 1,742 (502) 1,175 350 7,661 4,833 Total resources expended 15,939 37,822 38,251 NET INCOMING/{OUTGOING) RESOURCES RECONCILIATION OF FUNDS Total funds brought forNard (15,939} (4,659) 72,328 109,066 i: 201,109 310,175 237.847 TOTAL FUNDS CARRIED FORWARD 120.346 185.170 305,516 310,175 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 6
The Lenches Sports and Réereation Club '; Balance sheet as at 31 March 2025 2025 2024 Notes Tangible fixed assets .' 332,948 :., 328,264 - Current assets Debtors Cash at bank and in hand 1,832 9,252 5,344 19,546 11,084 24,890 ? Creditors: amounts falling due. within one year {1,050) (5,151) Net current assets/(liabilities) . Creditors: amounts falling due in more than one year:: 10,034 (37,466) 19,739 (37,828) Total net assets 305,516 310,175 . Unrestricted funds General fund Deslgnated Funds Restricted funds ' 111,346 100,066 185 170 201109 '. Total funds The company was entitled to exemption from audit under section 477 of the Companies Act 2006:. relating to small companies. , The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibility for complying with the requirements of the- Companies Act with respect to accounting periods and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies, subject to the small compan5 regime and in accordance with FRS102 SORP. The financial statements were approved by the Trustees on authenticated for submission to Companies House by:
signed on their behalf and C Yorke-Brooks - Chairman - The notes on pages 8 to 12 form an integral part of these financial statements. Page 7
The Lenches Sports and Recreation Club. Tax reclaims on donations and ifts - Gift Aid receivable is included in income when there 15 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 Donated oods these are measured at fair value (the amount for which the asset could be exchanges) unless it is impractical to do so. The Charity does not receive any donated goods for resale. Goods donated for on-going use by the Charity are recognised as tangible fixed assets and included in the SOFA as incoming resources when receivable. Gifts in kind for use by the Charity are included in the SOFA as income from donations when receivable. Donated services and facilities - these are included in the SOFA when received at the value of the gift to the Charity provided that value can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA Su ort costs - the Charity has incurred expenditure on support costs Volunteer hel the value of any voluntary help received is not included in the accounts but is described in the trustees, annual report Income from interest ro alties and dividends- interest is included in the accounts when receipt is probable, and the amount receivable can be measured reliably. No income is received from royalties or dividends. Income from membershi subscri tions- no subscriptions are received 2.3 Expenditure and liabilities Liabilit reco nition 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 su ort 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 practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas or per capita staff costs by the time spent and other costs by their usage Grants - grants are not made either with or without performance conditions Redundanc 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 creditors which are measured at settlement amounts less and trade discounts Provisions for liabilities A liability is 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. Subsequent measurement is as per paragraphs 11.17 to 11.19. FRS102 SORP 2.4 Assets Tan ible fixed assets for use b the chari 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 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. Page 9
'. The Lenches Sports and Recreation Club,., Notes to the financial statements for the year ended 31 March 2025 .. . ,-. Income . 3.1 Donations and Grants 2025 2024 . Donations . Grants 3,866 31,276 3,866 90,169 3.2 Net incoming resources ;... 2025 2024 This is stated after charging: Independent examinerfs fees Accountancy fees Depreciation - buildings & sports surfaces Depreciation - equipment 300 17,024 657 350 14,821 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 it5 charitable activities Tangible fixed assets Land Buildings and facilities Equipment Total Cost At l April 2024 Additions Disposals 566,654 22,365 29,289 649,443 22,365 (5,750). (5,750) At 31 March 2025 53,500 589,019 23.539 666,058 Depreciation At l April 2024 Charge for the year On disposals. 293,766 17,024 321,179 17,681 (5,750) (5,750) At 31 March 2025 310,790 22,320 333,110 .V. At 31 March 2024 53,500 272,888 328,264 N.B.V. At 31 March 2025." 53,500 278,229 1,219 332,948 .. All assets are held for use by the charity Page 10.::"
The Lenches Sports and Recreation Club . Notes to the financial statements -,.}.: for the year ended 31 March 2025-. ' Debtors 2025 2024 Lettings debtors Other debtors 65 412 1,832 5,344 Creditors: amounts falling due within one year 2025 2024 Accrua15 Trade creditors.... :.. VAT payable Bounce Back Loan :. 300 160- 494-, 3,109 1,050 5,151 . 7. Movements In Funds:, Opening Transfer Incoming balance resources Outgoing resources Closing balance Restricted Funds: sports Pavilion fund Amphitheatre fund Orchard fund Tree planting fund 194,388 6,000 721 (15,939) 178,449 6,000 721 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 respert of a donation of land valued at £6,000 from Mr David Yates for use as a community facility. Page 11
The Lenches Sports and Recreation Club." Notes to the financial statements i"-' for the year ended 31 March 2025, :": 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 was increased by a further grant o! £4,807 in 2023 and the balance 15 Still held pending further exp.enditure: 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 Restrirted Funds Total Fixed assets Current assets Short term liabilities Other long term liabilities 57.174 2,083 (1,286) 37 275,774 332,948 11,083 (1,286) 275 774 305 415 Related party transactions 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 seniices at a cost of £300. No balance was owed as at 31 March 2025 Page 12