Charlty Reglstration No. 1090437 Company R•g18tratlon No. 04104079 (England and W410¥1 GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS ASSOCIATION UMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020 llllm llNI,11 *M51F750* 2910S2021 COMPANIES HOUSE A18 #293 GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS ASSOCIATION LIMITED LEGALAND ADMINISTrATIVE INFORMATION Tru81•6• Mr Joe rs Margarbts Forber Mr Grnham I￿r11am6 MrA Butterworth Mr M Lo8ch Mf N Faidsrti MrDJon Ch•TIty numbfrr 1090437 Company numb 04104079 R•g58tornd offlca Manchester Baskelball CèTrtre Ibraham Road PAanchesler M16 8GW Ind•pgnd•nt v•mlner JL Immdar & Co 125 Ramsden square Barrtrw in Fume88 Cumbria LA14 1XA GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS ASSOCIATION LIMITED CONTENTS Pagfr Trust￿. report Independent examinefs report Statèment of financaa aciivrt*s Balance sheel Notes to the financial slatements 6-17 GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS ASSOCIATION LIMrrED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2020 The trustee8 fvyesent their report and f￿anCIal 5tat8ments for Ihe year ended 31 August 2020. Tho accounts have been prepared in accordan￿ with the acccunling poliries $81 out in note 110 the accounts ar￿ compty with tho charity's Mer￿T8ndum and Artth8 ol AssocialK)n, th8 Companies Act 2006 and 'Atxounling and Reporting by Charilies". Statomènl of Recomrwided Practi￿ appluble to chariiiès preparing their accounts in accordanco wilh the Financial Repwting Stwdard aFplicable in Ihg UK and Republlc of Ireland (FRS 102). (as amend￿ for accounting peTi(xJ$ commgnrAng from l January 2016) ObJoctiv•# and actl¥ltl•8 The thaiivs objects are 10 promote education of chiklren. young persons and the general public and to impmve the quality of life of all Such petsons by pmmding baskelbaH and other sporting and recreation 14clUlte8 fortho communty ol Greater Manehester. To achieve Ihis ￿ ￿P$Dy. offers opportunilies for a broad range of peop￿ to get involved In sporting 8CtMties. Provldes f8cllllles for both able and dlsabted people lo be invotved kn sporling aclivrties. helps young people lo devèlop their SF#)iting abilrti85 Fxomt¢$ sporting evenl¥ to dlow pgopie in Ihe area lo watch sportsmen and Worn￿ ol hlgher abrflty to perform. The trustees fiavo paKI du8 regard to ￿KIance issued by th• Charity Con￿?￿%810n n decldlro what activitie$ the charrty should undeFtsk8. A¢hi•v•m•nts and perforn)an¢• The Charity has continued lo fulfil Its obJ•Xivos of thvelopiry part￿￿￿tIon in sport in the Greater Manchest8r area. Due to the COVID19 pendern￿ thè thrity had to parfialty dose in Mwrh 2020 T*•hith had a d8trknental impact on some of its income streams. The directors and trustees are gratefijl for tho donalknns thoy ¢onllnue k) receive to allow their work to eDnlinue. The dlreclor8 are constantty thkirwJ at ways olrttsining supwrt for the th*ity. Flnanclll rovlew The maln sou￿¢ of in¢)Jme has been from the use of the sports hall £56.570 (2019 - £60,716), coaching Iwme £38.598 (2019- £80.869) and the Heatth and Fitngss Club fees £60.15812019 - £57.6521. Thtr lotsl income for the period was £272,135 {2019- £266.0791 with the other maln sou￿0$ of incomè being grants of £87.693 (2018- £48.8131. donatws £89212018- £6.6181. and &commc*Jabon fegs £9.93512019 - £10.3151. Addllional income in thg period came f¥cYn Centre Events. Sponsorship and marchandise which totstted £18,278 (2019- £21,075) arKI bank inlerost frorn the Busine￿ Trocker account £1112019 - £21}. The grants were higher in the year a8 the dwrity receNed £31.437 frorn the C¢)ronaviru8 Job Retention Scheme. Total expendlture In the period amounled to £290.325 {2019- £315,051) The chwiiy Incurred a defdt for the perfod of £18,190 {2019- d8fKAt of £48.972) The unrsslricted fvnd b8lanc• at the end of th8 period was E213,48112019- £231.671). GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS ASSOCIATION LIMITED TRUSTEES. REPORT (CONTINUED>(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2020 It is the wlicy of Ihe c**arty Ihat unrestrKt8d fur￿8 whith have not been designatad for SP￿ u8e shoukl be malntained ot a level equivabnt lo three monlh'8 expèndthre. The Tntslees ￿nSIder Ihal reserves at Ihls level will ensuie that. in the evgnt of g signFfjcant drop in funding. will b8 at4e to continue tho tharity¥ Cul￿nI 2ctiviliè8 while consideratw)n Is given lo ways In whlch •SJitMal fvndg may bg raised. Thls 18vel of ros&r¥es h8$ beèn maintained throughout the year. Un(Jer the Memorandum and ofAsswatK￿, th8 chwity has the to make any inveslmontwhiGh the directors seg fit. The diractors havg assessed thè major ￿kS to Wh￿ the ¢hanty is exFwd. and arn satlsfied Ihal systems ore in place to mIt￿at8 exposure tt) the major risks. Structurèi gov8man¢o and managom8nt The company ig llniled by guarantee. It thereforn tkns nol ha¥6 share ca&xtal and is govemed by ils Memot8ndLm and Artic103 of As8oci4lion. The trustees. who are a180 Iha directors for the purposo of cL¥npany I￿. vtho seryed dumg the yearond up to the date of signalwe of the fffiancial stst•ments were: Mi Joe Forber Mrn Margarits Forber Mr Graham Wlliam8 MT A Buttepworlh MY M Leech Mr N Fairlamb Mr D Jone$ . None of the trustees has any b8n0fi￿al interest in the c￿￿PanY. All of the trustees aro members of the mpany and guarantsè to Gontribule £1 tn the event of a windiig up. The wnpany is controlled by its board ofdirectors whwth ￿ made up of per•i• who are sympathedc to the adivities of Ihe charity. Due lo tho COM019 pandem¢G tho trustees onty met Ihr8fr iwnes for board ftwgtings during the fThnaal year. The day ID day running ol the baskelball centre and acrnmmodth has been dele9ated kn MT Phil Gor(los following hls resignalion as a Trustee on 1st January 2017. Trustees retiring al th8 annual genergl meeting can then put themse￿￿$ forward ts r￿lectiOn. TNstegs afe then Vot￿ for by those m8mbers in altendan¢e. Sygg8stitins for rwi Iruslees are brought belore Ihe board. Sugwtv)ns ar8 m* bastd i)n h¢M an Individual may enrich tho charity with th￿r pgrwnal skill set11 agreed that person is Ihen approached and asked bf Ih9y are willing to undgrtgke role of Trustee for Gwter Manchester Communty Basketball and SF)Orts Associalion Limited. Documented appoinlment prthxdures 8re then f￿￿?¥￿1. e of the dlTocior8 recelved any remunerall)n for their 8èrvkes to lh8 conwarry during thg yaar. Thè Iruslee8' rwt Was approved by the Bo*d ofTruslees. Mrs Marg•rfl• Fwb•r Trustee Dated: 27 May 2021 GREATER MANCHESTER COMMUNITY BASKEfBALL AND SPORTS ASSOCIATION LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GREATER MANCHESTER COMMUNITY BASKEfBALLAND SPORTS ASSOCIATION LIPAITED I report lo the trustsès on my èxaminthn of thè financial staiements of Grnater Manchè8ter Communlty 8ask8lbal and Sport8 Asscciation Limited (the chantyl foT the year ended 31 August 21Y20. Re$pon*lbllllig8 and bg81s of rgport As Iha trustees of the chartty land also its diredors tr the pury)0505 of ¢(¥npany law) you are reS￿n81b18 bT Ihe preparalion of the flnaM¥al statMwnts In a¢cordan¢e wilh the requ1￿ments of thg Companl8s A¢t 20C6 Ilhe 2006 Act). HavN)g salisfiad myself that the financigl statements of the charity are not required lo be audiled under Part 16 of the 2006 Act and are eligible for independent exam1nal*￿. I report in resFeUt of my examination of the tharity'$ finanual 8t8tements carrW c4Jl under 8eclion 145 of the Charilles Act 2011 {the 2011 Acl). In (zrrying oul my examinalron I have folltrwed all the app1K￿￿ D￿ett￿l￿8 given by th6 Charily Comrrission nder seclion 145{5){b) ol the 2011 Act. Indopondent examlnef8 slal•m•nt Sin¢8 the chaity's grogs income exceedèd É250.OCKI your ex*niner must be a member of a LKYJY Ilsted in section 145 of the 2011 ACL I confirm that l am qUal￿￿j to underfake the ex8nunation because I momber of ICAEW. which is one of thg listed bodies. I have compleled my examinalw)n. I confimi that no mattars have come to nry attentlon in ￿nnect￿n with the examination gfvlng me cause lo believe that in any material respert accA)unting records were nol kept li resrrtt of the Ch￿rtY as requlred by sectti)n 386 of the 20LE Actr, or the ffinanwl stalements do not accord wilh Ihose records: or the financial ¥tatements do not compty Tmth Ihe a¢counting requiremgnts of section 396 of the 201X Act othèr than any raquiremenl that tho accouftts givè a tru• tair vltw whith Is noi a matter consldered as part of an independent èxamination: or the h'nancial statements havg nol bgen pr8p8rgd in accordance wth the rrnthcd$ and prinuplos of the Statemènt of Recommendad Practice for accounling ond rep)rtiNJ by charllies apPlub￿ to charttio5 preparing Ihelr 8ccounts in accord8nce wilh Ihe Financlal Reporknng Standard applicable in Ihe UK and Republic of Ireland {FRS 102). I have no concerns and have comg gGTOSS other mailers In conn￿t￿)n wilh fho examination to whrh attenth)n should be drawn in Ihis r8wI in order to enabfe a woper ￿nd￿standIng of the fin8nual Statements to be reached. Sarah Roberta Bk FCA JLWlnd•r& Co 125 Ramsd8n Square Barrow In Fumess Cumbria LA14 1XA Dated.. 26 May 2021 GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS ASSOCIATION LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2020 2020 2019 Donation$ and grants Charitabl6 detr￿e8 Inveslments 88,585 183.539 11 55.431 210.627 21 Total In¢omo 272,135 266.079 Charilable aclimtias 290.245 314.901 Olher 80 150 Totsl rn8ourc•8 oxpgnd•d 290,326 31 S.OS1 Net •xp•ndl¢ure lor the y•arl N•t mov•ment In fund8 (18.190) (48.972) Fund balances at 1 Septerthr 2019 231.671 280.643 Fund balan¢•$ at 31 Augu8t 2020 213.481 231,671 The stal•ment offinanGbal actlvtties intjudes all 98ins and k>5￿ reC￿nised in Iho year. All In¢ome arKI ownditure derive from rA)ntinuing activities is unrestrM#ed. The Ststemenl of fiftanaal actrvities also complies wilh the requi￿￿ents lor an income and expenditure accounl under tho Compani8sAct 2006. GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS ASSOCIATION LIMITED BALANCE SHEEr ASAT31AUGUST2020 2020 2019 Flx•d ag8ets Tonglble assets Curr•nt A88ets DebloTS Cash al bank and in hand 10 398.508 416,790 11 15.395 13.784 7,031 29,179 29.086 Credltorn.. arnO￿nts falllng du• within on? year 13 (25.455) 115.3251 Nel current assets 3.724 13.741 Totsl 0580t81•88 current IlablNtI•• 402.232 430,531 Cr•dltor8: amounts f•lllDg du• •ft•r mor• than ong y•8r 14 (188.751> (198,8601 N•t us•t8 213,481 231,671 Incom• lunds Unrnstricled fvnds- general 213.481 231,e71 213,481 231.671 The company18 entitled trj the exemption frwi the audlt rewkemenl contained In sectk)n 477 of the CompaDIgS Act 2006, for the year ended 31 August 2020. The dlrector$ acknowledge Iheir ￿sponsIbIlit*S lor ensuring that Ihe tharity keeps ￿coUnt￿l9 T￿l￿dS whlGh comply with $8clion 386 of the Act and for preparirhg financw statements whth gNe a true and fair view of the stale of affairs of the ￿mpaThy as at the end of Iho finan¢ial year and of its inc(MnirwJ r8sourcè5 and applkatlon of resources. including its income and expenditure. for the financial year in &cordance with the requiremènts of sedlons 394 and 395 and which otheThw% cc¥npiy with the ￿UlTements ns havo been me[ the amounts can be measured rel*bly. and it Is wobable thal Incrm will be reGeived. Cash donalions are recognised on rKept. Olhor donations aré recognised once the charity has been notified of the donation, unless perfomance condrtions require deferral of the amount. Inoyne tax rècoverable in r6latton to donations recelved under Grft Aid or dèeds of covenant rs recognised al Ihe ￿me of the donalw. 1.$ R￿OUrC9S •xponded Resources expended Included in the ststemenl of finandal on an accruab basi5, Inclu8N? of any VAT which cannot be recovered. GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2020 A¢countlng pollcles IContlnu•d) 1.6 T•nglbl• fflx￿ aGs•ts Tangible fixed assets are initially mèasured at cost and subs8qu¢ntly Measur￿ * cost or valual'on. not of depreciallon arKI any impalm*nt losses. Oepreciation is recognised so as lo ￿118 off the ¢ost or valuatA)n of assets less their ￿IdUal values over I￿1r useful lives on the folbwing bases.. Land and buiklings Flxtutes. rrttmgs & equiprnenl Motor vehlcles 2% straight ling 25% straighl li 20% straight line Th? gain or loss arising on the dhposal of an asset 18 detem)Ined 89 tha drfleTence behveen the sale proceeds and the carrying v81ue of the asseL and is recwised in nel Incomel{expendliure> for the year. 1.7 Impalrni•nt of fax￿ aB8Ot8 At oach r6porting end date, lh8 charity reviffws the carryKIg m)unts ol its tangibb as%ts lo detemwie whelher Ihere is any Indicalion Ihat those assets have suffered an kn)palTment loss. If any such indication exi5t8, the r8coverabfe amount of the asset 18 es1in8ted in order to detemiine the extent of the inFoiment loss {rf any). 1.8 CaBh and cash •qulvalents Cash and cash aquivalents incknle cash In hand. d8posits held at wrfh banks. othèr short-temi liquid investments QTlginal maturtties of Ihree month8 or bess. and bank overdrafts. Bank overdrafts A shown wrthin borr¢ywing$ in current liabililies. 1.9 Fln•n¢lal Inslrumgnts The ch8riiy has élèdad to appty the provisions of Sedlon 11 'Basic F•nancig1 Instruments, and Section 12 'Other Flnancid Instruments Issuos. of FRS I￿2 to all of its financ￿ I￿trUMents. Financial in$lrumenls are recognised in the ¢*ariV$ balan¢e $heat when the charty becomes party to the contractual provislons of the instrUn￿L Flnandal assets and Irabih'ties are offseL with the net aff￿nIS presented in the financlal siatements. when there Is a legalty enforcoable rkJhl lo set off the rwised amounts and ther8 is an Inienlion to sellle on a nèt basts or to realse the asset and settlè the simuAaneou*. 8•sl¢ finanel•lasMts Basic financial assets. wh￿h includfr debtors and cash and bank baFances. are initially measured al transaction price including tran$aclion Costs and are subsequenty carried at amortised cost using Ihe effective interest melhod unl￿8 8rr8ngement conslitutss a financing transactlon. whets th6 transaction is mèasured al Ihe present value of the fuiur8 receipts discounted at a mark9t rnte of Inlarest. Finandal assets dasslfied as receivable wthin one year we not amorti￿. GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEPAENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2020 A¢courttlng pollcl {Contlnued) Basle fftpanclalll8blll¢les Ba81¢ finanoal liatrMlitie$, Inc￿thng uedilors and bank h)ans arn initialty recognls•d at transacth)n price untess the arrangement con81ilules a finarring transaction. wher8 the debt instrument 18 mèasured al the present value of the fulure payments disc4wnted at a markol rale of interest. Finan¢lal liabilities ¢ias$rfied as payat48 wilhin one year are not aM￿tised. Debt wistruments aro subsequentty Ca￿led al amortised eo3t. using thè effeth¥e interest ratè ff*lhod. Trada eraditors are obligation$ to pwy for go(hJs or 8eryKes Ihat h9¥0 been wulred In the orthn8ry c4urse of operat￿8 from supplier8. Amounts payable arn ctstsified as current lithilies rf paymenl Is due within ong ygar or less. If not they are wesenled as non-cuffent liabilths. Trade credilots are recognised initially Al transac￿￿ pricg and subsequenlly measuMI al amorti￿d cost using Ihe èffective intèrest method. DwKognltfon of flnanelal Ilablllll•s Financial liabillties are d8re¢ts3nised when the thril￿8 ¢￿traCtUal obligalions expire or aTe distharged or C8nceHed. 1.10 Employ¢• b•n•ffts The cost of any unu8ed holiday entiNe￿nI 15 fe¢tyJnlsed in the period in whith the 8mploy80'$ servicgs are re¢eNed. Temilnation benefits 8r8 recognlsed wnmodkgwy as an expense when Ihe c*arity i8 dsmonstrably ¢ommllled to terminate the empkwneTrt of •n emthee or b kY¢Nide knination benefrts. 1.11 R•￿reM•nt b•n•flts Paymenls lo delln•J contr*ju￿n relirement tenefft I(*￿TreS ¥e chwged as an e¥pensè as they fall duo. CrfUc•l accountlng OStlmate8 and Jydg•m•nl• In the 8pplicalton ol thè charws accounting pol￿￿8. Ihe lyustees are required to make judgements, es11￿leS and as$umpbons aLout lh8 carrylng amount of assets and liabilibes that ar8 nol roadily apparent from Olher sources. The estimates 8nd asx¢ial8d 8ssumpknn$ are bosed on historical exporknce and other factors that ar6 wnsidered lo be relgvant. Adual results may drNerfTthn these e5￿mateS. 8Stimgtes and und8rtying assumptKsns are on an ¢ngoin9 basis. Ravislons to accounting astimales are reccgnlsed in the period In whth the eslimale is r¢vbsed where the revision affects onty Ihal period, or in the periud ol Ihe rewslon lulure pfjf*)ds where the r8vr*ion affects both Gurrnnt ond fvture periods. GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (copifiNUED) FOR THE YEAR ENDED 31 AUGusf2020 Donatlon8 and grants Unrnstrl¢tsd Unrestitted fundB funds g•n•ral general 2020 2019 Donal10￿ and grfts Grants 892 87.693 6,618 48,813 88.585 55.431 Donallon8 and glfts Sketton Charity My Donate The Laru• Trust Charlties Tru81 Global Glvln9 Local Giving Proud Trusl Ibrnh8m Prlmwy Easy Fundrnising P Gofdos Other 1.500 1.999 375 1.162 358 829 83 99 1ryJ 610 255 892 6.618 Grants r•¢eIVab￿ for coro acdvli08 ManGhester CC SGS College Lottery Fund GrourKI WO￿ UK MCR Active Physlotherapy Guardian Soclety MMU Covid JRS 10,000 27,423 9,390 2,000 36.256 2,500 15.000 1,000 soo 1,000 31,437 87.693 48,813 GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2020 In¢omg fwom charltsblo actlvltl•s Tolal Tol41 2019 20 2020 Coaching 17.670 13.296 38.598 60.869 Health and fitne5S dub fees U$6 01 sports hall Merchand Ise Property rnnlal Spon3or8hip Toumgmenl¥ 60.168 60.158 57.852 2.169 54.401 56,570 60,716 . 3.032 3,032 819 9.935 9.935 500 14.748 10,316 3.000 17,256 14.746 97.775 9.935 $4.901 13298 183.539 210.627 For th• ymr •nded 31 Auou8t 2019 Ow•Yon Totsl 201 Coaehlng fee5 Health and filn85s dub fees Use of sports hall Merehandlsa Property rental Sponaorship Less.. deferred Income 35.597 17.258 7.480 60,869 57,652 2.593 819 57,652 60.716 819 10,315 3.000 17,256 68.123 10.315 1.OlX) 17.196 114.857 10.315 59.717 18.258 7,480 210,627 Analysis by fund Unrestricted funds- gentral 114.857 10.315 59,717 18258 7,480 210,627 -10- GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2020 Investments UnrnBtricted Unveslrlcted fund8 fund5 g•Dgral general 2020 2019 InterEst receivable 11 21 11 GREATER MANCHESTER COMMUNITY BASKEfBALLAND SPORTS ASSOCIATION LIMtfED NOTES TO THE FINANCIAL STATEMENTS (CONTINveDI FOR THE YEAR ENDED JI AUGUST20ZQ Total 2D19 staff ryjsts 1P)2 112.438 18,282 10.073 22N93 7.231 118.662 18,305 7.337 2Q931 9.678 17239 2,278 In6 Kpl. WL5*dtrry*A&s 4.758 I￿75 17.735 1156 In8uran¢o Heal lYJht 4.162 4.162 1.751 1.178 10.8 43,298 6.IC .674 2.782 11.430 43.132 31.117 Reg￿tra￿)n ￿ entyfees 6.t 145 9217 312 13.443 Hirè 10.772 rraning. DBS thec*s. p￿yer￿eatr￿I￿ÉIP￿s Acc4Juf*taw. p3yK41 ar￿ pen*crtfees 1825 3.528 11297 12.383 170J 7.412 10.112 135.319 4S155 13J59 1114 290.245 314.9)1 s5￿ ¥&X> 45.155 13. 2,114 .245 314.￿1 -12- GREATER MANCHESTER COMMUNrrY BASKEfBALL AND SPORTS ASSOCIATION UMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31AUGusf2020 F•rW*ytsrqnthd 31 AuwMt2ts19 Lwu• Stsff 1O7AK 54AW Z& 11.684 10.332 216.m t9,702 7.337 29.931 ifjt, bau5 trothws l.B75 518 11.959 Courtl*r¢ In5LIW l*atana luht 9.415 924 ond gd¥¢thrg fee5 RegKslralKM 3￿¢ntyf 3.619 2.169 3.720 210 lire cre¢uits)￿rt Trninin9, DBS che&& Flwireatsnentirdowth iQ7r2 10.772 2,880 360 17CI 57.X)1 18.412 10. 314.W1 176.11 253 $7.&)1 18.412 10.420 314,901 fJ- GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2020 Tru8tè•# None of the Irusloes (or any persons connected with t1￿￿) I￿1ved any remun8rabcffl or ban￿115 from thg charity during the year. Employ•os Number of employees The average m[￿thIY number of empknw durtrfj ts y8arwJ$: 2020 Number 2019 Numbor General staff Algnog?ment stsff Empknymeni eosts 2020 2019 92.1(N) 4.551 1.964 91.733 4.688 1.396 Social stturity costs Otr*r pension ¢osts 98,615 97.817 There were no •mployees whose annual rernuner8tion £60,000 or rn￿. Oth•r Unrn8trl¢t•d Unrestrithd funds funds g•ntral general 2020 2019 Penallles 150 150 14- GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 AUGUST2020 10 T•nglbl• flx•d a88•18 Ai I September 2019 426,003 19.828 48.245 494,076 At 31 August 2020 426,003 19.828 48,245 494.076 D•pr•¢latlon and Impalrnwnt At I September 2019 Deprtclalfjon charged in th8 ye8r 31.881 8.520 19.692 113 25,713 9,649 77.286 18,282 Al 31 August 2020 40.401 19.805 35.362 95,568 C•rrylng 4mount At 31 August 2020 385.602 23 12.883 398,508 At 31 Augu8t 2019 394.122 136 22.532 418.790 freehotd propety ¢)wned by Ihe C(￿ w8 (kJm8sti¢ prop8rtio$ ￿¢Up1¢d by stLKlonts visiting Ihe companls baskthll facilities. The SF*ths hall Is knod from Manchester City cou￿￿. The 189se Is for 30 years with a off ￿￿tal p•ymenl ot £1. 11 D•btor8 2020 2019 Amoun18 faulng due wlthin on• y•ar. Debtors Prepayments 14.910 6,024 1.007 15.395 7,031 15- GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2020 12 LoxTrs and 0￿rdr•ftS 2020 2019 Otherloans 198,945 206.082 Payable within one year Payable after ong year 10.194 188.751 7,222 198,860 Amounts incJuded above whbth faw aftor fve yews: Payabl6 by instslments 129,429 139,978 The lon94gm loans are sxurnd by r￿ed Ch￿e8 ovw the 2 freehold properties. at V411braham Road and Athol Road. Greater Manchester. 13 Crndknrn: *mount8 lalllng du• wlthln on• y•ar 2020 2019 Borrowirys Qlher laxafion and social seothity Trade uedito A¢cruais and deferr0d Income 10,194 435 1,203 4.140 2.760 8.870 25.455 15.325 14 Cr•dltor8: •rnount8 f•lllng duv after morn than on• year 2020 2019 188,751 198,860 16- GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EhlDED 31 AUGUST2020 15 Analys18 of not a880ts botwA•n funds Unr•strl¢tsd Unresld¢ted 2020 2019 Fund balan￿ at 31 Augusl 2020 we rwasentsd ty: Tanglble assels Currènt assetsl{Ilab116tles) Long t6m15abFliUe8 398.$08 416,790 3.724 13,741 (188.7511 (198.860) 213.481 231,671 16 Op•ratlng h•80 commltm•nts Ai the reportlrwJ end dale the charity had out81anding c4)mmitmenl8 for luture mlnlmum lea8e payments undar non