The Registered Company Number is'._ 04617855 The Charity Registration Number 1$ :. 1097312 Worsbrough Sports and Development Association Report and Accounts 31 December 2022 *ACCZ59ZK* 2W0912023 COMPANIES HOUSE Worsbrouih sports and Dtvelopment AssociatiiNb Re8lStered company number:_ 04617855 Trustees, Annual Report for the ￿ar ended 31 December 2022 The Trustees present their Report and Accounts for the year ended 311)ecember 2022, which alw comprise the Dlrectors. Report required by Companies Acl 2C*)6. Reference and adrninbstr•iiv• d•tall$ The le8al name of the charity is :_ Worsbrough Sports afKI Development Association Strncture. Governance and Manayment Worsbrou8h Sports and Development Association is a charr¢able organisation, registered with Companies House and governed by its articles of incorporation as set out in 2Cf12. The company number is 04617855. The affairs of the charity are managed by the trustees who exercise powers as set out in the artides and who are appointed by the membership irb accordance with those dauses ai annual AGM'S. Membership is open to thosè interested in accordance with part l of sert￿n 2 of the articles of the association. The prlndpal operatln8 address and telephone number of the tharity are:. Worsbrough Welfare Hall Park Road, Worsbrough, Barnsley South Yorkshire, S70 SU Telephone.. 01226 284452 The reglstered office of the charity for Companie5 Art purposes is the same as the operatinB address shown bove. Worsbrough Sports and Development Asso¢lation Registered company number:_ 04617855 Trustees, Annual Report for ihe ye* ended 31 December 2022 Appolntment ol trustees Again in accordance with the artides. (clause 3 of section 21. there must be at least 3 trustees and no more than 12. All tiustees have acce55 to all cornpany information on request. at any one time there will be trustees allocated spÈcific roles such as treasurer and secretary, all as a8ree(I by the other trustees by way of vote. The current trustees are all as per re8b5tered jlready with Cornpanies House and are as follows: John 8ywater Michelle Toofie Alan Littlewood Mark Booth Jason Alderton Jillian Aranyi Charltable Alms and oblectl¥es These contlnue to be as detslled in dause 3 of ihe association. bui summarised as follows.. To provide for the benefit of the local area inhabitants faalities for the education and social welfare, facilities in the interest of social welfare for recreation and lèisure. To secure the establi5hrnent of a Cornmunity Centre and Sports Ground. Achle¥ements and perfomwrKe durlnl the lo￿ 12 The charity ha5 had a successful 12 mwth5 thi5 ha5 given thance for Ix>th Male and Fernale re5tr¢)oms to be refurbished to a high standard which should ser¥e the buildin8 well for the foreseeable future. The normal trade has continued to that seen prior to COV1￿19.. the hall is regularly hired out by Èither weddinyjbirthday parties and tribute nights. The trading am Iminerfs welfare limited) continues to trade profitably via the Sale of alcohol and snacks.- this helps support the aims of the charity by Providing regular donations. Worsbrou8h Sports and tle¥elopment Assodatkln Re8isiered comparty number... 04617855 Trusiees, Anntsal Report lor the year ended 31 Decembol 2022 Plans forthe luture 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 fvrther main hall refvrbishment. startin8 Wlth the toilei and maln entrance are35. Our aim is to obtain furKling toward5 the refurlHshment. Worsbrou8h Sports and Development Association are registering for Gift Aid through the Charities Commission. The Charltles pollcy on reserve fundlrfs As the complex, including a main changin8 room facility. a main hall. attendance spectator stands and other smaller buildings is extensive and v•lued in the region of El,((KI,OCQ to replace (insurance purp05esl, the tru5tee5 have set a lower limit of £15,￿￿ that the reserves should not fall below. No major spending when funds are bdow this amouni, by any trustees. Can take place without full consideration by a trustees meetir¥. The balance at the end of ihi5 financial reportin8 year 15 approximate￿ £20.(￿ and as 5uth the irustees are taking steps to ensure that is maintained. Trusttts responslbllltles for the financlal statemèn The trustees (with an appointed treasurer) are responsible for keeping proper a¢counting records which disc105e 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 resp¢)nsible for safeguarding the assets of the ¢harity and hence for taking reasonable steps for the Prevention and detection of fraud or other irregular actNitie5. Hnanclal posltlon and sources of lundln¢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 se￿lon$ as detailed above. Securing of fundirfs from other local bodies and charit￿ from time to time. Worsbrough Sports and De￿lOpment Association Registered company number:_ 04617855 Trustees. Annual Report for the year ended 31 Cknember 2022 Oetalls ofThe Indwndent Examlner Geoff Sherwood ACMA GNS Accounting SeN¢es Ltd 6 Monkhill Avenue Pontefract WF8 IJB Stslement of Dlrectors. and Tru5tees' Respon4blltles The trustees Iwho are also directors of Worsbrough Sports and Development Assoiation for the purposes of company lawl are responsible for preparin8 the Trustees. Annual Report and the financial statements in accordance Wbth applicoble law Jnd United Kin8dom Accounting Standards (United Kir)gdom Generally A¢￿pted Accounting Prarticel. Company law rèquirès the trustees to wepare financial statements for each finanaal year. Under company law the trustees must not approve the financial statements unlw they are satisfied that ihey gNe a true and fair view of the state of affairs of the charitable company and of the incoming resour￿$ and application of resouros. including the incorne and expenditure, of the tharitable ¢ompany for that period. In preparing these financial statements. the trustees are required to- - sele¢t suitable accounting pdicies and apply them con51Stentlv; - make jud8ements and estimates that arè reasonable and prudent. prepare the finanaal statements on the going concem basis unless tt is inappropriate io presume that the charity will continue in business.. state whether applicable UK accounting standards and statements of recommended Pf3¢ti¢e have been followed, subjert to any departure5 disdo5ed and explaified in ihe financial statements- and - obsewve the methods and principles in the Charities SORP. The trustees are responsible for maintaining proper accounting records which disclose with reasonable a¢¢uracy at any time the financial position of the tharitable company and to enable them to ensure that the accounts Comply with the Companies Aa 2CM)6 . They are also responsible for 5afe8uarding the assets of the chèritable company and hence for taking reasonable steps for the prèvention and deiection of fraud and other Irregularities. The financial statements are set out on pa8e5 7 to 16. This report was approved by the board of trustees on 26th September 2023 Michelle Toone Oirector and Trustee Worsbrough Sports and Development Association Independent exarninerfs report to the Trustees of Worsbrough Sports arKI Development Association I report to the charity trustees on my examination of the accounts of the company for the year ended 31 De￿mber 2022. Respective responsibilities of trustees and Èxamintr The trLtstees (who are also the director5 of the company for the purposes of company lawl are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2CKJ61-the 2C(J6 Act"). The charity's trustees consider that an audit is not required for thts year under Part 16 of the 2006 Art and that an independent examination is needed. It 15 my responsibility to.. examine the accounts under section 145 of the Act, to follow the procedures laid down in the general Directions given by the Charity Commission {under section 14515}Ibl of the Charities Act, and to State wheiher particular matters have come to my attention Basis of Independent examinerfs statemert My examlnation was carried out in accordance with general Directions gNen 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 a150 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 fairf view and the report is limited to those matters set out in the statement below. Independent examiner's statement In connertion with my examination, no material matters have come to my attention which gr¥e5 me cause to believe that in. any material respect- accounting records were not kept in accordance with section 386 of the Companies Act 2(K)6: or the accounts do not accord wtth such records; or the account5 do not comply with relevant accounting requirements under sertion 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fairf view which 15 not a matter considered as part of an independent examination- or the accounts have not been prepared in accordance with the Charitie5 SORP IFR51021. Worsbrough Sports and Oevelopment Associati¢)rt Independent examinerfs report to the Trusterf of Wor5brough Sports and Development Assoclatlon I have no concems and have come across no other rnotters in connection with the examination to which attention should be drawn in this report in order to enable a Pfoper understandin8 of the accounts to be reached. Geoffrey Sherwood ACMA- Independent Examiner GNS Accountng Services Ltd 6 Monkhill Avenue Pontefract West Yorkshire WF8 IJB 26th September 2023 Worsbrough Sports and Development Association Statement of Financial Activities lincluding summary income and eyperbditure a¢¢ount) for the year ended 31 December 2022 Guida Current year rtce year Unre5trictwl Restrirted Funds Funds 2022 Cwrrent Current Prlor Year Note Total Funds Total Funds 2022 2022 2021 INCOME Income & Endowments from: Donations & Legacies Other trading activities soi S03 7.533 30.978 7,533 30,978 54.811 6.520 Totsl income S07 38,511 38,511 61.331 EXPENDITURE Expendityre on: Charitable activities 37.388 4,340 41,728 73,435 Total expendlture S12 37.388 41.728 73,435 Net (expendlture)fincome the year $17 1.123 {4,340) 13,217} 112,1041 t4et rnovement In funds S22 1.123 {4.340} 13.2171 112,1041 Reconclllatlon of funds:. Total funds brought forward S23 20.811 174.677 195,488 207,592 Total funds carrled forward S24 21.934 170.337 192.271 195,488 Worsbrou8h Sports and Development Associthn Balance Sheet as at 31 De¢ember 2022 Nole Note 2022 2022 2021 Unreslrkied IKorne l￿d5 Total Total F•xed assets Tanzlble assels 8 802 169,311 169,312 173,651 Current assets Debtors Cash at bank and in hand io 11 809 5.5C(I 17,227 22,727 1.126 20,975 22.101 16,2(i1 21.7 1,027 1,027 Credltors: arnounts falllng due one year 9 Bll 12501 12501 12641 Net current assets B12 21.450 1.027 22,477 21,837 The totsl nel assets of the ¢h¥lty B16 21.451 170,338 191,789 195,488 The totsl nel assels of the ch¥ity are funded by the funds of the tharity. as follo*s."- RestrlLted funds Restricted Revenue Funds 12 B18 170.338 170,338 174.677 Unrestrfrted Funds Unrestricted Revenue Funds 12 B19 21.934 21.934 20.811 Total charlty funds 822 21.934 170,338 192,272 195.488 The directors are satisfied that the company is entitled to exemptron from the requirement to obtain an audit under sertion 477 of the Companie5 Art 2Th)6. The members have not required the company to obtain an audit in accordance with section 476 of the Act. The directors acknowledge their responsibilitles for complying with the requirements of the Companks Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance wr¢h the provisions applicable to small companies subject to the small companies regime and in accordance wilh FRS102 SORP. M Toone Trustee Approved by the board of trustees on 26th September 2023 M Toone Director Approved by the board of trustees on 26th September 2023 Worsbrough Sports and O•v*lopm¢nt Assodation Notes to the •¢¢oufits for the year endÈd 31 Oetember 2022 l Ba$5$ of preparatlon Basls of x¢owffing These accounts have been Pfepared under the historieal cost convention with iiems recognised at cost or transaction value unle55 otherwise stated in the relevant notelsl to these accounts. The accounts have been prepared in accordance with the Financial Reportin8 Stsndard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and with the Charities Act 2011. The charity constilutes a public benefrt enttty as defined by FAS 102 Chan8e of a¢¢ountln8 pollty The accounts present a true and fairview and no changes have been made tothe accounting policies adopted in note l. Changes to accountlng estlmates No changes to accounting estimates have occurred in the reporting period13.46 FRS102 SORPI. Materlal prior year errors No material prior year error have been identified in the reporting period13.47 FRS102 SORPI. 2 AccountlnB pollde5 2.1 INCOME Reco8nltlon of Income These are included in the Statement of Frnan¢ial A¢trvities ISOFAI when= the charity becomes entitlèd to the resources- it is more likely than not that the ifustees will recer¥e the resovrces. the monetary value can be measured wrth suffKient reliability. Offsettln8 There has been no offsetting of assets and liabilities, or income and expense5, unless required or permitted bv the FRS 102 SORP ￿ FRS 102. Grants and don*ion5 Grants and donations are onty included in the SOFA when the 8eneral income recognttion Criteria a￿ met15.10 to 5.12 FRS102 SORPI. In the case of perfofmance related 8rènts, income must be recogni5ed to the extent that the charity has provided the specified Boods or serwces as entitlement to the grant only occurs when the performonce rclotcd conditions are met15.16 FRS 102 SORPI. Wgr5brough Sports and Development Assoclatlon Noies to the accounts for the year *nded 3I0eteM￿r 2022 Ley¢ies Le8acie5 are in¢luded in the SOFA when receipt is probable. that is. when therè has been 8rant of probate, the executors have èstablished that there are sufficiènt assets in the estate and any conditions attached to the legacy are either withln the control of the charity or have been met. Contrartual irKome and perforniante related 8ra•)ts This 15 only included in the SOFA an¢e the charity has provided the related goods or services or met the perftymance related COAditions. Donated goods Donated 8oods are measured at fairvalue (the amount forwhich the a$5et could be ex¢han8edl unless impractical to do $0. The cost of any stock of Boods donated for distribution to beneficiaries is deemed to be the fairvalue of those gifts at the time of theif receipt and they are recognIs￿ on receipt. In the reporting period in which the stocks are distribuied. Ihey are rKoEnised as an expense at the carrying amount of ihe stocks at distributlon. Donated goods for resale are measured ot fair value M initial recognition, which is the expected prtxeeds from sale less the experted costs of sale, and reco8nised in'lncome from other tradin¥ arttvities, with the ¢OTrespondin8 Stock recogni5ed in the balance sheet. On its sale the value of st¢xk is charged against'lncome from other trading artivities, and the proceeds from sale are also recognised as'lncome from other trading activities.. Goods donated for on-going use by the charity are reco8nised a5 tsn8ible r￿e￿ assets and included in the SOFA a5 incoming resources when receivable. Gffts in klnd for use bythe charity are included in the SOFA as income from donaiions when receivable. Donated ser¥lces and facllllles t)onated services and facilities are included in the SOFA when received at the value of the8ift to the charity provided the value of the 8ift be rr*o5ured reliabty. Donated 5ervice5 and facilitie5 that are con5vrned immediately are recognbsed as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Support Cwts The charity has incurred expenditure on support costs. Volunteer help The value of any voluntsry help received is not included in the accounts but is des¢ribed in the trustees, annual reDOrt. Income from InteresL royahles and dI￿dendS This is included in the accounts when receipt is probable arKI the amount receivable can be measured reliabty. io Worsbrou8h Sports and De￿loPMent Assodation Notes to the accounts for the year ended 31 De¢ember 2022 Income from membershSp subs