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2021-12-31-accounts

The Registered Company Number is:- 04617855

The Charity Registration Number is :- 1097312

Worsbrough Sports and Development Association

Report and Accounts

31 December 2021

Worsbrough Sports and Development Association

Registered company number:- 04617855

Trustees’ Annual Report for the year ended 31 December 2021

The Trustees present their Report and Accounts for the year ended 31 December 2021, which also comprise the Directors' Report required by Companies Act 2006.

Reference and administrative details

The legal name of the charity is :- Worsbrough Sports and Development Association

Structure, Governance and Management

Worsbrough Sports and Development Association is a charitable organisation, registered with Companies House and governed by its articles of incorporation as set out in 2002. The company number is 04617855.

The affairs of the charity are managed by the trustees who exercise powers as set out in the articles and who are appointed by the membership in accordance with those clauses at annual AGM’s.

Membership is open to those interested in accordance with part | of section 2 of the articles of the association.

The principal operating address and telephone number of the charity are:-

Worsbrough Welfare Hall

Park Road, Worsbrough, Barnsley South Yorkshire, $70 5U

Telephone: 01226 284452

The registered office of the charity for Companies Act purposes is the same as the operating address shown above.

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Worsbrough Sports and Development Association

Registered company number:- 04617855

Trustees’ Annual Report for the year ended 31 December 2021

Appointment of trustees

Again in accordance with the articles, (clause 3 of section 2), there must be at least 3 trustees and no more than 12. All trustees have access to all company information on request, at any one time there will be trustees allocated specific roles such as treasurer and secretary, all as agreed by the other trustees by way of vote.

The current trustees are all as per registered already with Companies House and are as follows:

John Bywater Michelle Toone Alan Littlewood Mark Booth Jason Alderton Jillian Aranyi

Charitable Aims and objectives

These continue to be as detailed in clause 3 of the association, but summarised as follows:

To provide for the benefit of the local area inhabitants facilities for the education and social welfare, facilities in the interest of social welfare for recreation and leisure.

To secure the establishment of a Community Centre and Sports Ground.

Achievements and performance during the last 12 months

Following the Covid Pandemic outbreak, approx June/July 2021, the complex continued to be used as previously by way of renting the premises for commercial use and others on non profit making activities.

In particular there has been use of the complex playing areas and pavilion by Worsbrough Bridge Athletic football section, (supported in particular by it not being charged rent for their 2020/21 season) Worsbrough Bridge Athletic Cricket section, Barnsley Brass and Barnsley Bowling Club.

Others such as the U3A organisation, a local Art group, Hearts of Oak and Northern Jive Dance group begain again to use the main hall facility regularly. There were numerous other users of the main hall facility and complex, such as local church groups, wedding and birthday party bookings.

As result of the pandemic, normal rents from the sporting sections were waived as much as possible. In order for the charity to gain income in the future a sister, non profit making company called Miners Welfare Limited was set up to run bar events which would not have been covered by the charity operating. This company commenced its business and began to donate all its profits to WSDA and this assisted recovery after the pandemic.

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Worsbrough Sports and Development Association

Registered company number:- 04617855

Trustees’ Annual Report for the year ended 31 December 2021

Plans for the future

The trustees aim to move towards normal activities after the pandemic with the new bar company providing extra funds

The trustees have had plans drawn up for further main hall refurbishment, starting with the toilet and main entrance areas. Our aim is to obtain funding towards the refurbishment.

Worsbrough Sports and Development Association are registering for Gift Aid through the Charities Commission.

The Charities policy on reserve funding’s

As the complex, including a main changing room facility, a main hall, attendance spectator stands and other smaller buildings is extensive and valued in the region of £1,000,000 to replace (insurance purposes), the trustees have set a lower limit of £15,000 that the reserves should not fall below. No major spending when funds are below this amount, by any trustees, can take place without full consideration by a trustees meeting.

The balance at the end of this financial reporting year is approximately £20,000 and as such the trustees are taking steps to ensure that is maintained.

Trustees responsibilities for the financial statements.

The trustees (with an appointed treasurer) are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity at any one time and enable the trustees to prepare statements each year. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregular activities.

Financial position and sources of funding’s

The financial position is set out in the detailed accounts which are an integral part of this submission.

The charities funding are from 3 main sources:

Those renting or hiring the main hall for personal or commercial use.

Rental contributions from the various sporting and other sections as detailed above.

Securing of funding’s from other local bodies and charities from time to time.

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Worsbrough Sports and Development Association

Registered company number:- 04617855

Trustees’ Annual Report for the year ended 31 December 2021

Details of The Independent Examiner

Martin Ashworth FCCA Ashworth Bailey Limited Chartered Certified Accountants 20a Racecommon Road Barnsley South Yorkshire $70 1BH

Statement of Directors’ and Trustees' Responsibilities

The trustees (who are also directors of Worsbrough Sports and Development Assoiation for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006 . They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The financial statements are set out on pages 7 to 16.

This report was approved by the board of trustees on 11th October 2022

J Bywater Director and Trustee

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Worsbrough Sports and Development Association

Independent examiner’s report to the Trustees of Worsbrough Sports and Development Association

| report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2020 which are set out on pages 7 to 16.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

The charity’s trustees consider that an audit is not required for this year under Part 16 of the 2006 Act and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

e the accounts do not accord with such records; or

e the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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; or

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Worsbrough Sports and Development Association

Independent examiner’s report to the Trustees of Worsbrough Sports and Development Association

| 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.

Martin Ashworth FCCA - Independent Examiner Ashworth Bailey Limited Chartered Certified Accountants 20a Racecommon Road Barnsley South Yorkshire $70 1BH

24th October 2022

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Worsbrough Sports and Development Association

Statement of Financial Activities (including summary income and expenditure account) for the year ended 31 December 2021

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||||||||| |---|---|---|---|---|---|---|---| |Guida|Current year|cMene|casenigg|Prior Year| |a|year|year| |Unrestricted|Restricted| |Note|Note|Funds|Funds|Total Funds|Total Funds| |2021|2021|2021|2020| |INCOME|3|£|£|£|£| |Income|&|Endowments|from:| |Donations &|Legacies|$01|45,735|9,076|54,811|31,430| |Other trading|activities|S03|6,520|-|6,520|14,287| |Total|income|$07|52,255|9,076|61,331|45,717| |EXPENDITURE| |Expenditure|on:| |Charitable|activities|5|so9|60,638|12,797|73,435|36,191| |Total|expenditure|$12|60,638|12,797|73,435|36,191| |Net|(expenditure)/income for the|year| |$17|(8,383)|(3,721)|(12,104)|9,526| |Net movement|in funds|$22|(8,383)|(3,721)|(12,104)|9,526| |Reconciliation|of funds:-| |Total funds brought forward|$23|29,194|178,398|207,592|198,066| |Total funds|carried forward|$24|20,811|174,677|195,488|207,592|

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Worsbrough Sports and Development Association

Balance Sheet

as at 31 December 2021

Guida

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |nce| |Note|Note|2021|2021|2021|2020| |Restricted| |Unrestricted|income| |Funds|funds|Total|Total| |£|£|£|£| |Fixed|assets| |Tangible|assets|8|B02|1|173,650|173,651|177,990| |Current|assets| |Debtors|10|1,126|-|1,126|3,058| |Cash|at|bank|and|in|hand|11|BOS|19,948|1,027|20,975|26,784| |21,074|1,027|22,101|29,842| |Creditors:|amounts|falling|due|within| |one year|9|Bil|(264)|-|(264)|(240)| |Net current assets|B12|20,810|1,027|21,837|29,602| |The total|net|assets of the|charity|B16|20,811|174,677|195,488|207,592|

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The total net assets of the charity are funded by the funds of the charity, as follows:-

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|||||||||| |---|---|---|---|---|---|---|---|---| |Restricted|funds| |Restricted|Revenue|Funds|12|B18|-|174,677|174,677|178,398| |Unrestricted|Funds| |Unrestricted|Revenue|Funds|12|B19|20,811|.|20,811|29,194| |Total charity funds|B22|20,811|174,677|195,488|207,592|

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The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of[the] Act. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

J Bywater J Bywater Trustee Director Approved by the board of trustees on 11th Approved by the board of directors on 11th October October 2022 2022

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Worsbrough Sports and Development Association

Notes to the accounts

for the year ended 31 December 2021

1 Basis of preparation

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102

Change of accounting policy The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note 1.

Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).

2 Accounting policies

2.1 INCOME

Recognition of income These are included in the Statement of Financial Activities (SoFA) when:

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).

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Worsbrough Sports and Development Association Notes to the accounts

for the year ended 31 December 2021

Legacies

Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of[the][charity][or][have][been][met.]

Contractual income and performance related grants

This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.

Donated goods

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities’ with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against ‘Income from other trading activities' and the proceeds from sale are also recognised as "Income from other trading activities’. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

Support Costs The charity has incurred expenditure on support costs.

Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

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Notes to the accounts

for the year ended 31 December 2021

Worsbrough Sports and Development Association

Income from membership subscriptions

Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

2.2 EXPENDITURE AND LIABILITIES

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Grants with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.

Grants payable without performance conditions

Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.

Redundancy cost

The charity made no redundancy payments during the reporting period.

Deferred income

No material item of deferred income has been included in the accounts.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

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Worsbrough Sports and Development Association

Notes to the accounts

for the year ended 31 December 2021

Basic financial instruments

The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.

2.3 ASSETS

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year, and cost at least £500.

They are valued at cost.

The depreciation rates and methods used are disclosed in note 8.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Restricted
Unrestricted income Total Total
3 Income funds funds 2021 2020
Analysis of income
Donations and legacies
General donations 25,852 - 25,852 1,900
General grants provided bygovernment
or other charities 19,883 9,076 28,959 29,530
45,735 9,076 54,811 31,430
Othertrading activities
Barsurplus - - - 4,152
Rents received 3,530 - 3,530 5,340
Hall bookings 3,382 - 3,382 1,180
Annual fees (1,500) - (1,500) 3,615
Miscellaneous income 1,108 - 1,108 -
6,520 - 5,412 14,287
Totalincome 52,255 9,076 60,223 45,717
4 Analysis ofreceipts ofgovernment grants
2021 2020
BMBCCOVID-19 BusinessSupport grants 19,097 26,334
CoronavirusJob Retention Scheme grants 786 3,196
19,883 29,530

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Worsbrough Sports and Development Association

Notes to the accounts

for the year ended 31 December 2021

Restricted
Unrestricted income Total Total
5 Expenditure funds funds 2021 2020
Analysis ofexpenditure
Wages and salaries 1,548 - 1,548 8,759
Event acts and costs 1,282 432 1,714 1,000
Licencefees payable 339 - 339 559
Rates and watercharges 225 - 225 3,968
Light, heatand power 6,366 - 6,366 6,075
Cleaningandwaste management 873 - 873 1,232
Premises repairs, renewals and
maintenance 45,385 8,026 53,411 3,121
Grounds maintenance - - - 400
Property insurance 2,816 - 2,816 2,661
Telephone, faxand internet 335 - 335 557
Hire ofequipment 156 - 156 312
Equipment, repairs, expenses and
maintenance 288 - 288 236
PATtests - - - 129
Wages preparation fees 101 - 101 648
Legal fees 660 - 660 1,099
Bankcharges - - - 3
Donations
Fines
-
.
-
-
-
-
100
150
Depreciation
Independent Examiner'sfees
-
264
4,339
-
4,339
264
4,942
240
Total expenditure on charitable
activities 60,638 12,797 73,435 36,191
Totalexpenditure 60,638 12,797 73,435 36,191

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Worsbrough Sports and Development Association

Notes to the accounts

for the year ended 31 December 2021

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||||||| |---|---|---|---|---|---| |6|Details|of|certain|types|of expenditure| |Fees for|examination|of the|accounts| |2021|2020| |Independent examiner's|fees|264|240| |7|Paid|employees| |Staff|costs| |Salaries|and wages|1,548|8,758| |Average|head|count|in|the year| |Charitable|activities|1|1| |Freehold|Land|Fixtures &| |8|Tangible fixed assets|&|buildings|equipment|Total| |Cost| |At|1st January|2021|216,957|18,740|235,697| |Additions|-|-|-| |Disposals|-|-|-| |At|31st December|2021|216,957|18,740|235,697| |Depreciation| |At|ist January|2021|38,968|18,739|57,707| |Charge|for the year|4,339|-|4,339| |On|disposals|-|.|-| |At 31st December|2021|43,307|18,739|62,046| |Net|book|value| |31st December 2020|173,650|1|173,651| |31st December 2020|177,989|al|177,990|

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Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives. Freehold premises 2% straight line Fixtures and equipment 20% straight line

9 Creditors and accruals

Accruals and deferred income

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2021 2020
264 240
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Worsbrough Sports and Development Association

Notes to the accounts

for the year ended 31 December 2021

10 Debtors

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|||||||| |---|---|---|---|---|---|---| |10|Debtors|2021|2020| |Other|debtors|1,126|58| |Prepayments|and|accrued|income|-|3,000| |1,126|3,058| |11|Cash|at|bank|and|in|hand| |Cash|at bank|and|on|hand|20,975|26,784|

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12 Charity Funds

Details in material funds held and movements during the CURRENT reporting period

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Balance|Balance| |Fund names|Bfwd|Income|Expenditure|Cfwd| |Unrestricted|Revenue|Fund|29,194|52,255|(60,638)|20,811| |Restricted|Revenue|Fund|-|9,076|(8,458)|618| |Land|and|Buildings|Fund|178,398|-|(4,339)|174,059| |Total|funds|as|per|Balance|Sheet|207,592|61,331|(73,435)|195,488|

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Unrestricted Revenue Fund

Type Purpose and restrictions Unrestricted These funds are held for the meeting the objectives of funds the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

Restricted Revenue Fund Restricted These funds are held for meeting specific expenditure funds of the charity, and have restrictions on their use.

Land and Buildings Fund Restricted The restricted fund is represented by the freehold income fund building and its fixtures, net of depreciation, and results from specific grants from the Coalfields Regeneration Trust, Stainborough Rotary Club and Awards for All.

Details in material funds held and movements during the PREVIOUS reporting period

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Balance|Balance| |Fund names|Bfwd|Income|Expenditure|Cfwd| |Unrestricted|Revenue|Fund|15,329|45,717|(31,852)|29,194| |Land|and|Buildings|Fund|182,737|-|(4,339)|178,398| |Total|funds|as|per|Balance|Sheet|198,066|45,717|(36,191)|207,592|

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Fund balances carried forward do not include assets and liabilities denominated in a foreign currency.

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Worsbrough Sports and Development Association

Notes to the accounts for the year ended 31 December 2021

13 Transactions with trustees and related parties

Trustees remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

Transactions with related parties

An associated company, Miners Welfare Ltd, operates rent free out of premises owned by Worsbrough Sports and Development Association. Certain Trustees of the charity are also Directors of that company. Profits generated by Miners Welfare Ltd are donated to Worsbrough Sports and Development Association and are shown in these accounts as general donations. The amount owed to Worsbrough Sports and Development Association for certain rechargeable costs at the year end was £1,126.

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