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 D1￿ctionS 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 p￿pared 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 BENEF￿5
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