Charity registration number 1090437 (England and Wales)
Company registration number 04104079
GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS
ASSOCIATION LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS
ASSOCIATION LIMITED
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
MrA Butterworth
Mr N Fairlamb
Sergio Lara-Bercial
William Brown
Rheanne Bailey
Mr Syed Abbas
(Appointed 1 November 2023)
Charity number (England and Wales)
1090437
Company number
04104079
Registered office
Manchester Basketball Centre
Wilbraham Road
Manchester
M16 8GW
Independent examiner
JL Winder & Co
Suite 6
Furness Gate
Peter Green Way
Barrow in Furness
Cumbria
LA14 2PE

GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS
ASSOCIATION LIMITED
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
8-17

GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS
ASSOCIATION LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
The trustees present their annual report and financial statements for the year ended 31 August 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP '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)"
Objectives and activities
1) Diversity, Equity and Inclusion
Provide basketball opportunities to everyone, regardless of gender, ability (or disability), race, religion and sexual
orientation.
2) Continual learning, development and improvement
Encourage everyone actively involved in our sport (e.g. players, coaches, officials, volunteers, staff and Trustees
generally) to reach their full potential within their role and develop as people. In particular, for players of all ages,
we emphasise the importance of education.
3) Health and Wellbeing
We will continue to work with partners to develop principles and disciplines for health and wellbeing in sport and
life. The principles and disciplines focus on three core dimensions of health and wellbeing these are the
physical, mental and emotional dimensions.
We endeavour to use sport as a vehicle to instil health & wellbeing principles and disciplines in players, coaches,
supporters and officials to facilitate and enable:
Hard work
Giving your best
Fair play
Courtesy
Grace in winning and
losing
Self-discipline
stablish
maintain
tandards
Continual
improvement
eamwork
Friendship
Resilience
to
and
high
4) Trust to build strong working relationships.
Recognise the special relationship between players, coaches, parents, carers, guardians and the club.
Fundamentally, trust and strong working relationships are built on everyone's understanding of the mutual benefit
between the individual, team and club - which is also the basis for promoting loyalty.
5) Leading by example
We encourage our coaches, managers, trustees, volunteers, and players to lead by example, not fear. For
exam
le, leadin
exam
le includes the abilit to:
Build trust
ork with good energy
ork with your team
Follow the rules
rust your team
Commit to growth
Monitor your actions
Listen to others
The most leading by fear can hope for is compliance, which may often be temporary.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.

GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS
ASSOCIATION LIMITED
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
Achievements and perforniance
The Charity has continued to fulfill its objectives providing basketball opportunities on and off the floor at
Community and Elite level for residents in Greater Manchester and wider. Successes have included winning
National titles, numerous players representing their Countries and players receiving Scholarships to the USA. At
a community level over 500 children (boys and girls) age 4-18 have engaged in basketball, participating in
regular exercise. These young people come from a wide variety of diverse backgrounds and have built new
friendships whilst leaming new skills and having fun. Volunteers have supported the club and gained valuable
experien￿ and qualifications. Sporting events have been held to allow the community to be part of basketball
activities showcasing the sport.
The directors and trustees are grateful for the continued support from donations they receive to allow such
positive work to continue.
To achieve these values moving forward we will: _
Develop new sources of income
Maintain & increase current sources of income
Decrease operating costs (e.g. efficiency)/lncrease asset utilisation
Improve range & clarity of offer
Improve market per￿ptIOn
Improve customer loyalty
Improve offering selection
Improve availability of data and information
Improve quality & safety of ServI￿S provided
Improve cost control & operational efficiency
Improve knowledge and skills
Improve use of technology
Improve partnerships & supply chain
The directors and trustees are aware of growing potentials to bring in further funding but also are aware that
some funding streams may well reduce. Local market competition and services, plus cost in living must be at the
for front to ensure the Charity is able to meet its objectives.
Financial review
The main source of income has been from Match Day and monthly Subs £140,184 (2023 - £125,517), Health
and Fitness Club fees £54,003 (2023 - £60,157), Coaching Fees £31,361 (2023 - £24,974), Use of Sports Hall
was £9,020 (2023 - £10,937)
Propety income has decreased £20,206 (2023 - £36,342) as only £500 was received from MMU for a propety
which the charity was renting on their behalf
The total income for the period was £343,028 (2023 - £694,871) with the other main sources of income being
grants of £73,670 (2023 - £199,637) and donations £286 (2023 - £5,371). Additional income in the period came
from Centre Events and Merchandise Sales, Sponsorship and Toumaments and Courses which totalled £12,039
(2023 - £7,561).
Income was higher overall in 2023 as there was a propety which produced a gain of £223,556
The grants were higher in previous years due to two overseas trips.

GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS
ASSOCIATION LIMITED
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
Total expenditure in the period amounted to £343,191 (2023 - £424,949)
The charity incurred a deficit for the period of £163 (2023 - surplus of £269,922)
The unrestricted fund balance at the end of the period was £478,043 (2023 - £475,206).
There was a balan￿ on restricted funds of £5,250 at the year end (2023 - £8,250). Grants had been received
from the Peter Harrison Foundation towards the purchase of a new mini-bus for the charity and there was some
remaining small grant spend on the US trip which occurred in 2023.
It is the policy of the charity that unrestricted funds which have not been designated for specific use should be
maintained at a level equivalent to three month's expenditure. The Trustees consider that reserves at this level
will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current
activities while consideration is given to ways in which additional funds may be raised. This level of reserves has
been maintained throughout the year.
Under the Memorandum and Articles ofAssociation, the charity has the power to make any investment which the
directors see fit.
The directors have assessed the major risks to which the charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.
Structure, governance and management
The company is limited by guarantee. tt therefore does not have share capital and is govemed by its
Memorandum and Articles of Association.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up
to the date of signature of the financial statements were:
Mr J Forber
(Resigned 14 November 2023)
MrA Butterworth
Mr M Leech
Mr N Fairlamb
Sergio Lara-Bercial
William Brown
Rheanne Bailey
Mr Syed Abbas
(Resigned 5 July 2024)
(Appointed 1 November 2023)
The company is controlled by its board of directors which is made up of people who are sympathetic to the
activities of the charity.
The trustees met three times for board meetings during the financial year.
The day to day running of the basketball centre and accommodations was delegated to Samantha Longley on
10th January 2023.

GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS
ASSOCIATION LIMITED
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
Trustees retiring at the annual general meeting can then put themselves forward for re-election. Trustees are
then voted for by those members in attendance.
Suggestions for new trustees are brought before the board. Suggestions are made based on how an individual
may enrich the charity with their personal skill set. If agreed that person is then approached and asked if they are
willing to undertake the role of Trustee for Greater Manchester Community Basketball and Sports Association
Limited. Documented appointment procedures are then followed.
None of the directors received any remuneration for their services to the company during the year.
The trustees, re
ort was approved by the Board of Trustees.
Mr A Butterworth
Trustee
Dated: 22 May 2025

GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS
ASSOCIATION LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GREATER MANCHESTER COMMUNITY BASKETBALL AND
SPORTS ASSOCIATION LIMITED
I report to the trustees on my examination of the financial statements of Greater Manchester Community
Basketball and Sports Association Limited (the charity) for the year ended 31 August 2024.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for
the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16
of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination
of the charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my
examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the
Charities Act 2011.
Independent examiner's statement
Since the charity's gross income exceeded £250,000, the independent examiner must be a member of a body
listed in section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertake the examination
because l am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies
Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies
Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a
matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their financial statements in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102).
I have no concems and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial statements to
be reached.
Sarah Roberts Bsc FCA
JL Winder & Co
Suite 6
Furness Gate
Peter Green Way
Barrow in Furness
Cumbria
LA14 2PE
Dated: ........ .......

GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS
ASSOCIATION LIMITED
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other income
65,561
266,867
2,205
8,395
73,956
266,867
2,205
68,164
265,488
819
223,556
136,844
205,008
265,488
819
223,556
Total income
334,633
8,395
343,028
558,027
136,844
694,871
Expenditure on:
Charitable activities
Other expenditure
331,796
11,395
343,191
277,579
150
147,220
424,799
150
11
Total expenditure
331,796
11,395
343,191
277,729
147,220
424,949
Net income/(expenditure) and
movement in funds
2,837
(3,000)
(163)
280,298
(10,376)
269,922
Reconciliation of funds:
Fund balances at 1 September
2023
475,206
8,250
483,456
194,908
18,626
213,534
Fund balances at 31 August
2024
478,043
5,250
483,293
475,206
8,250
483,456
All income and expenditure derive from continuing activities and is unrestricted.

GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS
ASSOCIATION LIMITED
BALANCE SHEET
ASAT31 AUGUST 2024
2024
2023
Notes
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
13
149,991
155,373
14
15,252
324,864
62,698
271,272
340,116
333,970
Creditors: amounts falling due within
one year
15
(6,814)
(5,887)
Net current assets
333,302
328,083
Total assets less current liabilities
483,293
483,456
Income funds
Restricted funds
Unrestricted funds - general
17
5,250
478,043
8,250
475,206
483,293
483,456
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 August 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
These financial ststements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
ements were approved by the Trustees on 22 May 2025
The financial sta
MrA Butterworth
Trustee
Company Registration No. 04104079

GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS
ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policies
Charity information
Greater Manchester Community Basketball and Sports Association Limited is a private company limited by
guarantee incorporated in England and Wales. The registered office is Manchester Basketball Centre,
Wilbraham Road, Manchester, M16 8GW.
1.1 Accounting convention
The accounts have been prepared in accordance with the charity's Memorandum and Articles of Association,
the Companies Act 2006 and "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)" (as amended for accounting periods commencing
from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
value]. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate reSoUr￿S to continue in operational existence for the foreseeable fvture. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtheran￿ of their charitable
objectives.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
1.5 Resources expended
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.

GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS
ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policies
(Continued)
Resources expended are included in the statement of financial activities on an accruals basis, inclusive of any
VAT which cannot be recovered.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Land and buildings
Fixtures, fittings & equipment
Motor vehicles
2 % straight line
25 % straight line
20 % straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.

GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS
ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
SoUr￿s. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donations and legacles
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
Grants
286
65,275
286
73,670
5,371
62,793
5,371
199,637
8,395
136,844
65,561
8,395
73,956
68,164
136,844
205.008
10-

GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS
ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Income from donations and legacies
(Continued)
Unrestricted Restricted
fvnds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
Fusion Care
Amazon
Other small donations
Member and community
donations
GiftAid
J&M Forber
Easy Fundraising
PH Greaves
250
250
500
89
500
89
31
31
1,150
868
710
1,150
868
710
2,000
2,000
286
286
5.371
5,371
Grants
ManchesterActive
DISE
NTLG Apprentice
Turing
Basketball England
British Council
15,000
49,775
15,000
49,775
15,000
47,602
191
15,000
47,602
191
92,761
8,395
8,395
500
92,761
500
44,083
44,083
65,275
8,395
73,670
62,793
136,844
199,637
Income from charitable activities
Operational Operational
2024
2023
Coaching fees
Health and fitness club fees
Use of sports hall
Match day and monthly subs
Merchandise and events (nets of costs)
Propety rental
Sponsorship
Tournaments and courses
31,361
54,003
9,020
140,184
3,830
20,206
7,500
763
24.974
60,157
10,937
125,517
1,015
36,342
6,000
546
266,867
265,488
11

GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS
ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
2,205
819
Other income
Unrestricted Unrestricted
funds
funds
2024
2023
Net gain on disposal of tangible fixed assets
223,556
12-

GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS
ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Expenditure on charitable activities
Operational Operational
2024
2023
Staff costs
Depreciation and impairment
Kit, balls and trophies
Repairs, renewals and cleaning
Rates, ground rent and service charge
Court hire
Insurance
Heat and light
Postage, printing, stationery, telephone, internet, computer expenses and
advertising
Coaching fees
Registration and entry fees
Travel and motor expenses
Hire of equipment
Legal fees and settlement payments
Training, DBS checks, player treatment and expenses
Accountancy, payroll and pension fees
Bank and credit charges, interest and sundries
Tournament expenses
146,860
7,668
37,822
5,912
3,113
17,169
5,716
471
123,375
7,417
8,316
4,385
26,329
3,511
10,673
(228)
8,363
32,714
12,281
20,249
1,136
24,524
10,485
6,049
1,988
671
9,128
35,878
7,946
154,964
1,570
(300)
24,090
6,104
1,452
189
343,191
424,799
343,191
424,799
Analysis by fund
Unrestricted funds - general
Restricted funds
331,796
11,395
277,579
147,220
343,191
424,799
Net movement in funds
2024
2023
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
Loss/(profit) on disposal of tangible fixed assets
7,668
7,420
(223,556)
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the
charity during the year.
13-

GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS
ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
10 .Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
General staff
Management staff
Total
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
112,341
3,682
2,371
92,185
2,380
1,568
96,133
133,770
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2024
2023
Aggregate compensation
33,598
24,903
The remuneration of key management personnel was as follows:
11 Other
Total Unrestricted
funds
general
2023
2024
Penalties
150
150
12 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
14-

GREATER MANCHESTER COMMUNITY BASKETBALLAND SPORTS
ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
13 Tangible fixed assets
Land and
bulldlngs
Flxtures, Motor vehlcles
flttings &
equlpment
Total
Cost
At 1 September 2023
Additions
170,980
20,564
2,285
66,239
257,783
2,285
At 31 August 2024
170,980
22,849
66,239
260,068
Depreciation and impairment
At 1 September 2023
Depreciation charged in the year
26,504
3,420
19,564
649
56,341
3,599
102,409
7,668
At 31 August 2024
29,924
20,213
59,940
110,077
Carrying amount
At 31 August 2024
141,056
2,636
6,299
149,991
At 31 August 2023
144,475
1,000
9,898
155,373
The freehold propety owned by the company are domestic properties occupied by students visiting the
company's basketball facilities.
The sports hall is leased from Manchester City Council. The lease is for 30 years with a one off rental
payment of £1.
14 Debtors
2024
2023
Amounts falling due within one year:
Debtors
Prepayments
15,001
251
62,384
314
15,252
62,698
15 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Trade creditors
Accruals and deferred income
1,306
1,140
4,368
1,706
4,181
6,814
5,887
15-

GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS
ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
16 Retirement benefit schemes
2024
2023
Defined contributlon schemes
Charge to profit or loss in respect of defined contribution schemes
2,371
1,568
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
17 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At1
September
2023
Incoming
resources
Resources At 31 August
expended
2024
Peter Harrison Foundation minibus
Turing USA Trip
8,250
(3,000)
(8,395)
5,250
8,395
8,250
8,395
(11,395)
5,250
Previous year:
At1
September
2022
Incoming
resources
Resources At 31 August
expended
2023
British Council Portugal Trip
Peter Harrison Foundation minibus
Turing USA Trip
7,376
11,250
44,083
(51,459)
(3,000)
(92,761)
8,250
92,761
18,626
136,844
(147,220)
8,250
18 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At1
September
2023
Incoming
resources
Resources At 31 August
expended
2024
General funds
475,206
334,633
(331,796)
478,043
16-

GREATER MANCHESTER COMMUNITY BASKETBALL AND SPORTS
ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
18 Unrestricted funds
(Continued)
Previous year:
At1
September
2022
Incoming Resources At 31 August
resources
expended
2023
General funds
194,908
558,027
(277,729)
475,206
19 Analysis of net assets between funds
Unrestricted Restricted
Total Unrestricted Restricted
funds
2023
Total
2024
2024
2024
2023
2023
Fund balances at 31
August 2024 are
represented by:
Tangible assets
Current assets/(liabilities)
144,741
333,302
5,250
149,991
333,302
147,123
328,083
8,250
155,373
328,083
478,043
5,250
483,293
475,206
8,250
483,456
20 Operating lease commitments
Lessee
At the reporting end date the charity had outstanding commitments for future minimum lease payments under
non-cancellable operating leases, which fall due as follows:
2024
2023
Within one year
Between two and five years
768
1,034
665
768
1,699
Lessor
21 Related party transactions
There were no disclosable related paty transactions during the year (2023 - none).
17-