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2023-11-30-accounts

Catterick Village Sports Association Report of the Trustees and Financial Statements For the Year Ending 30 November 2023

Registered Charity Number : 1072386

Contents

Page
Report of the Trustees 1
Notes to the Financial Statements 2-3
Statement of Financial Activities 4
Balance Sheet 5
Detailed Statement of Financial Activities 6

Catterick Village Sports Association Report of the Trustees For the Year Ending 30 November 2023

The trustees present their report with the financial statements of the charity for the year ending 30 November 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (FRS 102) ‘Accounting and Reporting by Charities’ issued in March 2015.

Reference and Administrative details

Registered Charity Number: 1072386

Principal address: 67C High Street Catterick Village Richmond North Yorkshire DL10 7LL

Trustees: Mr Keith Swainston Mr Jason Thompson Mr Darren Anthony Rhodes Mrs Helen Robson Mrs Diane Kirkham

Structure, Governance and Management

Governing document:

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of new trustees:

New trustees are appointed on an ad hoc basis. They are provided with sufficient information to enable them to fully understand the charity.

Risk management:

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Objectives and Activities

The charity continued to operate the sports hall and fields in Catterick Village.

Achievement and Performance

The results for the year are shown in the attached financial statements.

Financial Review

Reserves Policy

The charity regularly reviews the level of reserves to ensure that they are sufficient to ensure the continued operation of the association.

K L Swainston

A J Vincent

Treasurer Chairman

Catterick Village Sports Association Notes to the Financial Statements For the Year Ending 30 November 2023

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Report Standards for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources and Resources expended

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where cost 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 in order to write off each asset over its estimated useful life:

Plant and machinery - 10%

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.

2. OTHER TRADING ACTIVITIES
Fundraising Events
Subscriptions
3. INCOME FROM INVESTMENTS
Rents Received
Other
2023
£
4789.11
19731.40
24520.51
4578.00
0.00
4578.00
2022
£
1747.92
5045.50
0.00
5045.50

Catterick Village Sports Association Notes to the Financial Statements for the Year Ending 30 November 2023

4. TANGIBLE FIXED ASSETS
Original Cost
Additions
Total Cost
DEPRECIATION
As at 1 December 2022
Charge for year
As at 30 November 2023
NET BOOK VALUE
As at 30 November 2023
CREDITORS
Bank Loans and Overdraft
Trade Creditors
Other creditors (accountants)
5. MOVEMENTS IN FUNDS
Incoming Resources
Resources expended
Movement in funds
£
211379.00
211379.00
211379.00
Freehold
Property
£
18498.00
18498.00
12988.00
551.00
13539.00
4959.00
2023
0.00
0.00
2023
29098.51
37839.63
-8741.12
Plant and
Machinery
Totals
£
229877.00
Totals
£
229877.00
229877.00
12988.00
551.00
13539.00
216338.00
2022
0.00
0.00
2022
36426.68
47044.03
-10617.35

Catterick Village Sports Association Statement of Financial Activities For the Year Ending 30 November 2023

2023 2022
Notes Unrestricted funds Unrestricted funds
£ £
INCOMING RESOURCES
Incoming Resources from generated funds
Donations and Legacies 4789.11 29633.06
Other Trading Activities 2 19731.40 1747.82
Income from Investments 3 4578.00 5045.80
Total Income and Endowments 29098.51 36426.68
RESOURCES EXPENDED
Expenditure on Raising Funds
Fundraising expenses 0.00 99.45
Expenditure on Charitable Activities
Charitable expenditure 37288.63 46332.58
Other Expenditure 551.00 612.00
Total resources expended 37839.63 47044.03
NET INCOMING / (OUTGOING) RESOURCES -8741.12 -10617.35
RECONCILIATION OF FUNDS
Total funds brought forward 242394.46 253011.81
TOTAL FUNDS CARRIED FORWARD 233653.34 242394.46

Catterick Village Sports Association

Balance Sheet
At 30 November 2023
2023 2022
Notes Unrestricted funds Unrestricted funds
£ £
FIXED ASSETS
Tangible assets 4 216338.00 216889.00
CURRENT ASSETS
Debtors 0.00 0.00
Prepayments
Cash at bank and in hand 19035.31 26532.24
19035.31 26532.24
CURRENT LIABILITIES
CREDITORS
Amounts falling due within one year 0.00 0.00
NET CURRENT ASSETS / (LIABILITIES) 19035.31 26532.24
TOTAL ASSETS LESS CURRENT LIABILITES
NET ASSETS 235373.31 243421.24
FUNDS
Unrestricted funds b/f 242394.46 253011.81
Add profit / Loss 5 -8741.12 -10617.35
233653.34 242394.46
TOTAL FUNDS 233653.34 242394.46

Catterick Village Sports Association Detailed Statement of Financial Activities for the Year Ending 30 November 2023

Notes
INCOMING RESOURCES
Donations and Legacies
Donations
Village in bloom
Grants
Amazon Smile
Other Trading Activities
Sleigh Ride
CVJFC Subscriptions
CVJFC Sundries
CVCC Subscriptions
2
Income from Investments
Rents received
Other Investment Income
3
Total incoming resources
5
RESOURCES EXPENDED
Expenditure on Raising Funds
Expenses for Fundraising
Expenditure on Charitable Activities
Insurance
Utilities
Sundries
Repairs and renewals
Maintenance
Cleaning
Village in bloom
Rent
Fuel
CVJFC Expenditure
Line Paint
Goal Posts
Printing, Postage & Advertising
Signage
Hedge Cutting
Grass Cutting
Picnic Benches
Groundworks and tarmac
Sleigh Ride Donation
CCTV Upgrade
Gifts
Support costs
Bank charges
Depreciation
TV Licence
Total resources expended
5
Net income / (expenditure)
5
2023
£
0.00
3320.00
1440.00
29.11
4789.11
0.00
19231.40
0.00
500.00
19731.40
4578.00
0.00
4578.00
29098.51
0.00
2145.25
2158.04
218.52
0.00
1545.85
2400.00
1275.00
10.00
0.00
17180.00
456.00
3400.00
0.00
0.00
336.00
1760.00
0.00
0.00
0.00
3900.00
106.99
36891.65
78.98
551.00
318.00
947.98
37839.63
-8741.12
2022
£
30.00
3405.00
2840.00
10.86
6285.86
825.82
23642.90
42.60
500.00
25011.32
5129.50
0.00
5129.50
36426.68
99.45
2015.94
2790.17
267.00
421.52
1923.10
1605.00
1657.90
94.00
28.94
20397.83
1008.00
0.00
106.00
624.00
368.00
1280.00
1513.44
9328.80
825.00
0.00
0.00
46354.09
77.94
612.00
0.00
689.94
47044.03
-10617.35