REGISTERED CHARITY NUMBER: 1095020 Re ort of the Trustees and Unaudrted Financial 5tatement5 for the Year Ended 31 March 2025 for Rotherham S rts Acro Club
Rotherham S orts Acro Club Contents of the Financial Statements for the Year Ended 31 March 2025 Page Reference and Administrative Detsils Report of the Trustees Independent Examiner's Report Receipts and Payments Account Statement of Assets and Liabilities Notes to the Financial Statements
Rotherham S orts Acro Club Reference and Administrative Details for the Year Ended 31 March 2025 TRUSTEES Carol Davies- Chairperson Alison Proctor- Head Coach J Proctor- Treasurer (appointed 2811120251 COMMITfEE MEMBERS Carol Davies Alison Proctor John Prortor Charlotte Trotter Iwelfare Officer) Claire Cully Lyndsey Robinson (appointed 2811120251 Sam Brown lappointed 25131251 PRINCIPAL ADDRESS John Street Woodhouse Green Thurcroft Rotherham South Yorkshire S66 9AN REGISTERED CHARITY NUMBER 1095020 INDEPENDENT EXAMINER SMH Group Audit 5 Westbrook Court Sharrowvale Road Sheff ield Sll 8YZ BANKERS HSBC 35 College Street Rotherham S65 IAF Page I
Rotherham S orts Acro Club Re rt of the Trustees for the Year Ended 31 March 2025 The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. Charitable aims and objecti¥es The objects of the charity as set out in the governing document are- To promote community participation in healthy recreation by the provision of facilities for gymnastics. Activities undertaken for the public benefit The focus of our activities is on providing and maintaining facilities to promote artive participation in gymnastics. All funds raised within the club are used to improve the facilities the Club can provide, support our voluntary coaching team through training and to continue to provide new experiences for all our gymnasts, be that taking part in our club displays lopen to all members). local, national and international competwtive events. The club has provided gymnastics sessions for both competitive and recreational acro gymnasts that are open to all, subject to our capacity. A waiting list operate5 forthose to whom we are not able to offer an immediate place. The trustees are very much aware that the club and the charity exists for the provision of public benefit and they have regard to the guidance issued by the Charity Commission in relation to this. Attivities undertaken during the period We have continued to provide recreational and competitive gymnastics throughout this financial period. Our club could not function without the huge commitment of time and energy from our coache5. They give their time freely (not just at weekly sessions, but also through attendance at festivals and competitions across the country) to encourage and promote healthy activity through gymnastics. We are also grateful for the contribution our members make on a voluntary basis to raise funds. manage and maintain the premises, organise and help run events at and for the benefit of all Club members. Financial Review The Club's principal source of income is predominantly subscriptions from the gymnasts. Fundraising is also carried out throughout the year including our twice annual presentations. Presentation5 are held in the club building to family and friends of the gymnasts which celebrate and promote the successes and progress of the gymnasts. Fundraising is also done through hosting competitions which promotes the club in the wider gymnastics community. Expenditure promotes the upkeep and cost associated with the maintenance of the facility. Financial position A5 at 31 March 2025, the reserves held by the charity (represented by unrestricted funds) totalled £207.509 12024-£191,7161. The financial statements are set out on paEes 6 to 8. The Receipts and Payments account shows a surplus for the year totalling £15.79312024 £17.6761. Reserves policy The club maintains a reserve account of approximately 50% of our annual income to ensu that there are sufficient funds available in the event of a significant event occurring in relation to the club or its premises. The unrestricted reserves as at 31 March 2025 were £207.509. The trustees will be reviewing the resetves in the forthcoming year with the intention of using these funds to pay for required repair work and in anticipation of needing to pay coaches in the near future. whilst also avoiding a sharp increase in fees for gymnasts. Page 2
Rotherham S orts Acro Club Re rt of the Trustees for the Year Ended 31 March 2025 FUTURE PLANS The Club is considering the potential conversion to a CIO with the aspiration of completing this transfer in the next financial year. STRucfuRE, GOVERNANCE AND MANAGEMENT Governingdocument The charity Is controlled by its governing document. a deed of trust and constitutes an unincorporated charity- Rotherham Sports Acro Club IRSACI is a registered charity. registered with the Charity Commission on 12 December 2002, Charity Number.. 1095020. The charity is governed by its governing document dated 18 November 2002. A board of appointed trustees along with a committee run the organisation on a day-to-day basis. All club trustees give up their time voluntarily and receive no remuneration for their role. Rotherham Sports Acro Club is a registered member of British Gymnastics, confomiing to all their governance requirements. RSAC is also a member of the yorkshi Acrobatic Gymnastics Committee which oversees acrobatic gymnastic activity. training and competition within the region of Yorkshire. We have policies in place for the safety and welfare of our participants and members. DBS checks are completed for all coaching staff and renewed as required. All coaches have safeguarding training as required by our national governing body. British Gymnastics. There are a number of coaches who have their first aid training within the active coaching team. Our newly appointed trustee, Dr John Charles Christopher Proctor, was acting as treasurer throughout this period. Alison Proctor is a nationally accredited acro gymnastics judge and has judged at competitions across the country, as well as at our club, throughout the course of the year. This commitment supports gymrbasts from our club to compete at competitions nationally as well as reEionally. Appointrnent of trustees Custodian trustees hold title to the property which is held in trust. The custodian trustees a elected for life, or until written resignation at the Annual General Meeting or Special General Meeting and shall number not less than 3 and not more than 6. The management committee shall consist of not less than 7 members and not more than 16. All members of the Management Committee shall retire from office after a one year term (two years for trustees), but they may be re-elected or re-appointed. STATEMENT OFTRUSTEE5' RESPONSIBILITIES The trustee5 are responsible for preparing the Rewrt of the Trustee5 and the financial statement5 in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice). Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure. of the charity for that period. In preparing those financial statements, the trustees are required to select suitable accountinE policies and then apply them consistently- observe the methods and principles in the Charities SORP.. make judgements and estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. Page 3
Rotherham S orts Acro Club Re rt of the Trustees for the Year Ended 31 March 2025 STATEMENT OF TRUSTEE5' RE5PONSIBILITIES- continued The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and The Charity IAccounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the board of trustees on 28 January 2026 and signed on its behalf by: C Davies- Chairperson Page 4
Inde ndent Examiner's Re rt to the Trustees of Rotherham S orts Acro Club Independent examiner's report to the trustees of Rotherham Sports Acro Club I report to the charity trustees on my examination of the accounts of Rotherham Sports Acro Club (the Trust) for the yearended 31 March 2025. Responsibilities and basis of report As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the charity's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applitable D1ctionS Eiven by the Charity Commission under Section 1451Sllbl of the Act. Independent examiner's statement I have completed my examination. I confirm that no material 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 re$tt of the Charity as required by Section 130 of the Act,. or the accounts do not accord with those records.. or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns 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 accounts to be reached. James Salim FCCA SMH Group Audit 5 Westbrook Court Sharrowvale Road Sheffield Sll 8YZ 2910112026 Date.. Page 5
Rotherham S orts Acro Club Recei sandpa ments Account for the Year Ended 31 March 2025 2025 Unrestrirted fund 2024 Total funds Notes INCOMING RESOURCES Grants/Donations Subscriptions/Fees Kit Fundraising events Competition Feeslmemberships Presentation Income Bank interest Other Income 1,000 39.273 7,119 1,441 26.016 365 810 1,335 1,000 29,658 706 1,120 25,981 863 703 256 Total incoming resources 77,359 60,287 RESOURCES EXPENDED Competitions including entry fees Fundraising Kit Coaches/Club costs Bank Charges Presentation and fundraising expenses Premises Expenses including rates Insurance Light and heat Small items of equipment Cleaning Costs Telephone and internet Memberships/Subscriptions Fire safety Postage and stationery Accountancy Other expenses 6,861 7,679 I,oii 1.872 1,086 78 530 6,641 6,337 8,816 215 3,579 732 530 539 1.717 8.441 4,647 85 2.963 10.875 6,663 11,723 498 3.430 604 264 1.351 1.171 900 1,090 1,249 Totsl resources expended 61,566 42,611 NET INCOME 15,793 17,676 RECONCILIATION OF FUNDS Total funds brought forward 191,716 174,040 TOTAL FUNDS CARRIED FORWARD 207,509 191,716 The notes form part of these financial statements Page 6
Rotherham S orts Acro Club Statement of Assets and Liabilities 31 March 2025 2025 Unrestrirted fund 2024 Total funds CURRENT ASSETS Cash at bank 207,509 191,716 NET CURRENT ASSETS 207.509 191,716 TOTAL ASSETS LESS CURRENT LIABILThIES 207.509 191,716 NET ASSETS 207.509 191.716 FUNDS Unrestricted funds 207,509 191,716 TOTAL FUNDS 207.509 191,716 The financial statements were approved by the Board of Trustees and authorised for issue on 28 January 2026 and were signed on its behalf by: G. C Davies- Chairperson The notes form part of these financial statements Page 7
Rotherham S orts Acro Club Notes to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements have been ppared on a receipts and payments basis. Receipts and payments accounts are statements that summarise the movement of cash into and out of the charity during the financial vear. In this context, "tash" includes cash equivalents, for example bank accounts where cash can be readily withdrawn to pay for debts as they become due. Property The building the charity occupies is held in Trust on behalf of the charity. The Trust Deed is dated 20 May 1983 and was drawn up prior to the charity being registered. Taxation and value added tax The charity is exempt from tax on its charwtable activities. The charity is unable to re-claim VAT which it pays on expenditure. Where applicable, expenditure is hence inclusive of VAT. GRANTSIDONATIONS During the year, the charity received two unrestricted grants which totalled £I,oI2024 - £1,000) from Lloyds Foundation Trust. TRUSTEES. REMUNERATION AND BENEF5 There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were only re-imbursed expenses paid to trustees for the year ended 31 March 2025 and for the year ended 31 March 2024. RELATED PARTY DISCLOSURES John Proctor and Alison Proctor Itrustees'l a husband and wife. The spouse of Carol Davies is a director of Bailey Johns IPHLI Ltd. The charity paid Bailey Johns IPHLI Ltd £2,346 during the year12024 £4291 for repairs. There were no further related party transactions. Page 8