The Registered Company Number is:- 04617855
The Charity Registration Number is:1097312
**Worsbrough Sports and Development Association**
**Report and Accounts**
**31 December 2023**
## **Worsbrough Sports and Development Association**
Registered company number:- 04617855
## **Trustees' Annual Report for the year ended 31 December 2023**
The Trustees present their Report and Accounts for the year ended 31 December 2023, 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 I 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, S70 SU .. Telephone: 01226 284452
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
2
## **Worsbrough Sports and Development Association**
Registered company number:- 04617855
## **Trustees' Annual Report for the year ended 31 December 2023**
## **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:
Michelle Toone Alan Littlewood Jason Alderton Jamie Allinson Wayne Johnson Jillian Eyre Raymond Pinder
## **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**
The charity maintains providing activities to the local community through Coffee & Coffee group and keep fit groups. The trading arm has continued to be profitable which gives the charity the funds to fulfill its objectives.
## **Plans for the future**
WSDA has no immediate plans but to continue to offer its services to the local and wider community through groups that are still active, while keeping a keen lookout for other possible groups in whatever form to help provide more services to the community.
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.
3
**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. Worsbrough Sports and Development Association
Registered company number:- 04617855
## **Financial position and sources of funding's**
Trustees' Annual Report for the year ended 31 December 2023
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.Details of **The**
## **Independent Examiner**
Geoff Sherwood ACMA
GNS Accounting Services Ltd
6 Monkhill Avenue Pontefract
WF81JB
## **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:
- select suitable accounting policies and apply them consistently;
- 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;
- state whether applicable UK accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
- observe the methods and principles in the Charities SORP.
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 17[th] March 2025
Jamie Kenneth Allinson
3
Director and Trustee
## **Worsbrough Sports and Development Association**
## **Independent examiner's report to the Trustees of Worsbrough Sports and Development Association**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2023.
## **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:
- 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 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention
## **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:
- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
• 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
- the accounts have not been prepared in accordance with the Charities SORP (FRS102).
5
## **Worsbrough Sports and Development Association**
## **Independent examiner's report to the Trustees of Worsbrough Sports and Development Association**
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.
Geoffrey Sherwood ACMA - Independent Examiner GNS Accountng Services Ltd 6 Monkhill Avenue Pontefract West Yorkshire WF81JB
18[th] March 2025
6
Worsbrough Sports and Development Association
## **Statement of Financial Activities (including summary income and expenditure account) for the year ended 31 December 2023**
|Not
e
Guida
nee
Note
**INCOME**
Income & Endowments from:
3
Donations & Legacies
S01
Other trading activities
S03
Total income
S07
**EXPENDITURE**
Expenditure on:
Charitable activities
5
S09
Total expenditure
S12
Net (expenditure)/income for
the
yea
r
S17
Net movement in funds
S22
Reconciliation of funds:-
Total funds brought forward
S23
Total funds carried forward
S24|Current year
Unrestricted
Funds
Current
year
Restricte
d
Funds
Current
year
Total Funds
Prior
Vear
Total
Funds
**`2023`**
**`2023`**
**`2023`**
**`202`**
**`2`**
£
£
£
£
26,757
26,757
7,533
39,210
39,210
30,978|
|---|---|
||65,967
65,967
38,511|
||27,346
4,340
31,686
41,728|
||27,346
4,340
31,686
41,728|
||38,621
(4,340)
34,281
(3,217)|
||38,621
{4,340)
34,281
(3,217)
21,934
166,294
192,271
195,47
9|
||60,555
161,954
222,509
192,571|
7
## **Worsbrough Sports and Development Association Balance Sheet as at 31 December 2023**
|**Note**
**Note**
**Fixed assets**
**Tangible assets**
8
B02
**Current assets**
Debtors
10
Cash at bank and in hand
11
B09
**Creditors: amounts falling due**
**within one year**
9
B11
**Net current assets**
B12
The total net assets of the charity
B16|**`2023`**
**`2023`**
**`2023`**
**`2022`**
**Restricted**
**Unrestricte**
**d**
**Funds**
**income**
**funds**
**Total**
**Total**
£
£
£
£
1
164,972
164,973
169,311|
|---|---|
||7,993
7,993
5,500
8,996
8,996
17,227|
||16,989
16,989
22,727
(400)
(400)
(250)|
||16,589
16,589
22,477|
||16,560
164,972
181,532
191,789|
The **total net assets of the charity are funded by the funds of the charity, as follows:-**
|**Restricted funds**
Restricted Revenue Funds
12 B18
**Unrestricted Funds**
Unrestricted Revenue Funds
12 B19
**Total charity funds**
B22|16,560|164,972|164,972
170,338
16,560
21,934|
|---|---|---|---|
||16,560|
164,972·|181,532
192,272|
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.
September 2023 8
Jamie AllinsonT rustee Approved by the board of trustees on 26th
Jam ie Allin
son Worsbrough Sports and Development Association Dire
ctor Approved by the board of trustees on 18th March 2023
7
• **Worsbrough Sports and**
## **Development Association Notes to the**
## **accounts**
## **for the year ended 31 December 2023**
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**
## **1. INCOME**
## **Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when: the charity becomes entitled to the resources; it is more likely than not that the trustees will receive the resources; the monetary value can be measured with sufficient reliability.
## **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).
```
10
```
## **Worsbrough Sports and Development Association Notes to the accounts**
## **for the year ended 31 December 2023**
## **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 reoort.
## **Income from interest, royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
## **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. 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.
12
## **Worsbrough Sports and Development Association Notes to the accounts**
## **for the year ended 31 December 2022**
## **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.
## **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**
||**Restricted**|||
|---|---|---|---|
|**Unrestricted**|**income**|**Total**|**Total**|
|**funds**|**funds**|**2023**|**2022**|
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.
## 3 **Income**
|**Analysis of income**
**Donations and legacies**
General donations
General grants provided by government
or other charities
**Other trading activities**
Bar surplus
Rents received
Hall bookings
Annual fees
Miscellaneous income
**Total income**|26,757
26,757
4,716
2,817|
|---|---|
||26,757
26,757
7,533|
||39,210
39,210
28,728
2,250|
||39,210
39,210
30,978|
||65,967
65,967
38,511|
4 **Analysis of receipts of government grants**
BMBC COVID-19 Business Support grants Coronavirus Job Retention Scheme grants BMBC Grant
**2023 2022**
## **Worsbrough Sports and Development Association Notes to the accounts for the year ended 31 December 2022**
|||**Restricted**|||
|---|---|---|---|---|
||**Unrestricted**|**income**|**Total**|**Total**|
|**Expenditure**|**funds**|**funds**|**2023**|**2022**|
|**Analysis of expenditure**|||||
|Wages and salaries||||-|
|Event acts and costs|||214|214|
|Licence fees payable|159||2,488|2,488|
|Rates and water charges|856||1,558|1,558|
|Light, heat and power|6,280||9,037|9,037|
|Cleaning and waste management|483||1,239|1,239|
|Premises repairs, renewals and|||||
|Maintenance|14,089|||18,468|
||||18,468||
|Grounds maintenance|||||
|Property insurance|1,849||3,333|3,333|
|Telephone, fax and internet|562||189|335|
|Hire of equipment||||156|
|Equipment, repairs, expenses and|||||
|maintenance||||288|
|PAT tests|||||
|Wages preparation fees|||46|101|
|Legal fees|515||35|660|
|Travelling|||233||
|Donations|||||
|Subscriptions|81||81||
|Depreciation||4,340|4,340|4,339|
|Audit & Accountancy fees|2,472||466|264|
**Total expenditure on charitable**
5
## **Worsbrough Sports and Development Association**
## **Notes to the accounts**
## **for the year ended 31 December 2023**
|**activities**
Total expenditure|27,346
4,340|41,728
73,435|
|---|---|---|
||
27,346
4,340|
41,728
73,435|
13
## **Worsbrough Sports and Development Association**
## **Notes to the accounts**
**for the year ended 31 December 2023**
|6.**Details of certain types of expenditure**
**Fees for examination of the accounts**
Independent examiner's fees
7. **Paid employees**
**Staff costs**
Salaries and wages
**Average head count**in**the year**
Charitable activities
8.**Tangible fixed assets**
**Cost**
At 1st January 2022
Additions
Disposals
At 31st December 2023
**Depreciation**
At 1st January 2022
Charge for the year
On disposals
At 31st December 2023
**Net book value**
31st December 2022
31st December 2023|**Freehold Land**
&**buildings**
216,957|**2023**
400|**2022**
250|
|---|---|---|---|
|||||
|||1|1|
|||**Fixtures**&
**equipment**
18,740|**Total**
235,697|
||216,957|18,740|235,697
62,046
4,339|
||47,646
4,339|18,739||
||51,985|18,739|66,385
169,312
164,973|
||169,311|1||
||164,972|1||
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 Fixtures and equipment
2% straight line 20% straight line
## 9. **Creditors and accruals**
Accruals and deferred income
14
**2022** 400 250
**2023**
## **Worsbrough Sports and Development Association Notes to the accounts**
## **for the year ended 31 December 2023**
## 10. **Debtors**
|0.**Debtors**|**2023**|**2022**|
|---|---|---|
|Other debtors|||
|Prepayments and accrued income|7,334|5,500|
||659|3,058|
|11**Cash at bank and**in**hand**|||
|Cash at bank and on hand|8,996|17,227|
## 12. **Charity Funds**
Details in material funds held and movements during the CURRENT reporting period
|Land and Buildings Fund
Total funds as per Balance Sheet
**Fund names**
Unrestricted Revenue Fund
Restricted Revenue Fund|166,294
(4,340)
161,954
**Balance**
**Bfwd**
**Income**
**Expenditur**
**e**
**Balance**
**Cfwd**
21,934
31,20
3
(27,346)
25,791
618
618|
|---|---|
||
192,272
31,203
(31,686)
191,789|
## **Type**
Unrestricted Revenue Fund Unrestricted funds
## **Purpose and restrictions**
These funds are held for the meeting the objectives of 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 of funds 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.
These funds are held for meeting specific expenditure of the charity, and have restrictions on their use.
## **Details** in **material funds held and movements during the PREVIOUS reporting period**
|**Fund names**
Unrestricted Revenue Fund
Land and Buildings Fund
Total funds as per Balance Sheet|**Balance**
**Balance**
**Bfwd**
**Income**
**Expenditure**
**Cfwd**
(7,996)
65,967
(27,346)
30,625
169,720
(4,340)
165,380|
|---|---|
||
161,724
65,967
(31,686)
196,005|
Fund balances carried forward do not include assets and liabilities denominated in a foreign currency.
15
.,
## **Worsbrough Sports and Development Association Notes to the accounts for the year ended 31 December 2023**
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 £482.
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16
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