2021-08-31-accounts

REGISTERED COMPANY NUMBER: 04729490 (England and Wales)
REGISTERED CHARITY NUMBER: 1098386

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2021

FOR

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

Fortus North Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS For The Year Ended 31 August 2021

		Page
Report of the Trustees	1	to	3
Independent Examiner's Report		4
Statement of Financial Activities		5
Balance Sheet	6	to	7
Notes to the Financial Statements	8	to	15
Detailed Statement of Financial Activities	16	to	17

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

REPORT OF THE TRUSTEES
For The Year Ended 31 August 2021

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,present their
reportwiththefinancialstatementsofthecharityfortheyearended31August2021.Thetrustees have
adoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Thecompany'sobjectivesanditsprincipalactivitiesaretopromotecommunityparticipationin healthy
recreationforthebenefitoftheinhabitantsoftheScarboroughandDistrictareabytheprovision of
facilities for playing indoor bowls.

TothisendthecharityprovidesindoorbowlingfacilitiesfortheresidentsofScarboroughand surrounding
areas,ofallagesandabilities.Weprovide,freeofcharge,bowlsandbowlingshoestoanyonewishing to
borrow them.

WeregardthebowlscentreasoneofScarborough'spremiertouristattractionsandoffer holidaymakers
the same service of free hire of equipment as the residents of Scarborough.

Wehavequalifiedcoachesavailabletohelpanybodywhowouldliketotrybowlingbuthavenever done
it before.  We offer free coaching and a reduction of membership fees for new players.

Toencouragemembersofthepublictotrythesport,werun'ComeandTryIt'eventswherethepublic is
invited,freeofcharge,tocomeandtrybowling.Qualifiedcoachesandothervolunteersareonhand to
give advice.

Indoorbowlsisasportthatcanalsobeenjoyedbypeoplewithphysicalandlearningdisabilities, and
thosewithvisualorhearingimpairments.Wehavea'BowlsandBuggies'sessioneverySaturday morning,
whererinkfeesaregreatlyreducedandspecialisedwheelchairsareprovidedfreeofcharge.This is
hugely popular, with around forty disabled people participating every week.

COVID RESTRICTIONS AND OUTCOMES

SincetheendofJune2020,theBowlsCentrehadbeenforcedtoimplementvariousrestrictionsin relation
totheCOVIDpandemic,andbySeptember,atthebeginningofthefinancialyear,wewerestill operating
underthe'Ruleof6'-withlimitednumbersofpeoplebeingallowedintotheCentreatanygiven time.
Twomorenationallockdowns,andaseriesof'tiered'restrictionscontinueduntilJuly2021,when all
restrictionswerelifted.Nevertheless,someolderpeoplechosenottorenewtheirmembershipthis year,
through concerns around contracting the virus.

Governmentgrantswerecrucialinkeepingthebusinessafloatduringthecourseoftheyearandwe were
abletoofferafinancialconcessiontoeveryonewhohadcontinuedtopaytheirsubscription fees
throughout the periods in which the Centre had been forced to close.

Page 1

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

REPORT OF THE TRUSTEES

For The Year Ended 31 August 2021

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Ourfundscomefrommembershipfees,rinkfees,fundraisingevents,donations,sponsorshipandgrants. A
reducedfeeispaidbyjuniormembersunder18yearsofageorinfulltimeeducation.Membersof the
public and visiting teams pay rink fees.

Weweresuccessfulinobtainingasmallgranttocoverthecostofrefurbishingthelobbyand reception
areas,whichwerelookingverytiredandoutdated.Thismarksthebeginningofaplannedrefurbishment of
the entire building over the next few years.

Ourlandlord,ScarboroughBoroughCouncil,agreedtocarryoutafullsurveyofthebuildinginJuly, to
establishwhatmaintenanceworksneedcarryingout,andinwhattimeperiod.Thereportadvisedthat a
number of essential repairs should be carried out during the following twelve months.

WerentedoutoursmallcarparktoNCP,whichbringsinanadditional£2,400perannum.Thecarpark had
previouslybeenusedforstaffanddirectors,whoagreedtoparkelsewhereastheadditional income
outweighs the minor inconvenience.

WeengagedabusinessconsultantinJuly2020,tocarryoutafullbusinessreviewandproduceareport for
thedirectors.Asaresultofthisreport,wemadethedecisiontoemployanexperienced part-time
Managertotakeonsomeaspectsofthebusinessthatthedirectorshadstruggledwith,duetolackof time
and/orexperience.ThisprovedverysuccessfulandtheCentrewasrunningwellbytheyearend, despite
the difficulties caused by the COVID pandemic.

Last,butcertainlynotleast,maywetakethisopportunitytothankthevolunteers,coaches,umpires, and
allourMembersforcontinuingtosupporttheClub.Abigthankyoualsotoourexcellentstaffwho provide
a warm welcome to all who enter the building and certainly make the task of the directors easier.

FINANCIAL REVIEW

Investment policy and objectives

Atpresentthecharitydoesnothavesufficientfundstorequireinvestmentotherthanininterest paying
bank and building society accounts.

Reserves policy

The directors intend to adopt a reserves policy at a time when the business is fully sustainable.

Catering

On1June2016thecompany'stradingsubsidiary,SIBC(Catering)Ltd,tookovertheoperationof the
cateringactivity,underthemanagementofasmallnumberofScarboroughIndoorBowls Centre's
directors.ThiscontinueduntilthecaféclosedatthestartofthefirstCOVIDlockdowninMarch2020. The
caféhasnotreopenedsincethattime,astherehavebeentoofewcustomerstosupportit.However, we
havereplacedsomeofourkitchenequipmentandplantoreopenthecaféfromthebeginning of
September 2021.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Thecompanyisacharityconstitutedasacompanylimitedbyguaranteeandisthereforegovernedby a
MemorandumandArticlesofAssociation.Intheeventofthecompanybeingwoundupthemembers are
required to contribute an amount not exceeding £10 each.

Recruitment and appointment of new trustees

NewdirectorsareelectedbyCompanyMembers,fromamongtheirownnumber.Duringtheyear, new
directorscanbeco-optedontotheboardbuttheirappointmentmustbeapprovedatthe following
AnnualGeneralMeeting.Inadditionathirdoftheexistingboardwillretirebyrotationand offer
themselves for re-election at each Annual General Meeting.

Organisational structure

ScarboroughIndoorBowlsCentreLimitediscurrentlyrunbyfourdirectorswiththeArticlesof Association
permitting a maximum of eight.

Page 2

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

REPORT OF THE TRUSTEES

For The Year Ended 31 August 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Induction and training of new trustees

TheChairandCentreManagerareresponsiblefortheinductionofnewdirectorswhichinvolves awareness
ofadirector'sresponsibilities,theMemorandumandArticlesofAssociation,administrativeprocedures and
thehistoryofthecentre.Newdirectorswillreceiveacopyoftheannualreportandaccountsaswellas a
copy of the Charity Commission's booklet, 'The Essential Trustee: What you need to Know'.

Risk management

Theexistingdirectorshaveheldofficeoverseveralofyearsandareexperiencedinanumber of
professions.Thedirectorsconstantlyreviewtherisksthatthecharityfacesandconsiderthatthemajor risks
wouldbetheinabilitytomeetfinancialobligationsthroughlackoffunding,orthelossofthepremises from
whichwerunourcharity.Inordertomakesureweareabletomeetourfinancialobligations,we review
asnecessarythemembershipfeesandrinkfees,andactivelypromotethebowlscentretotheresidents of
Scarborough and to bowling clubs throughout the country.

ThebowlscentreisrentedfromScarboroughBoroughCouncil.Thestructureofthebuildingitselfand the
insuranceofthebuildingaretheresponsibilityoftheCouncil.Weendeavourtoensuretheycarry out
repairandmaintenancetotheexteriorofthebuilding.Theinteriorandcontentsofthebuildingare our
responsibility.Weareadequatelyinsuredforanylossordamagetothecontentsandhaveset aside
contingency funds for repair and renewal of the rink carpet, contents and equipment.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04729490 (England and Wales)

Registered Charity number

1098386

Registered office

Scarborough Indoor Bowls Centre
Peasholm Road
Scarborough
YO12 7TT

Trustees

Mrs M A Fletcher (resigned 10.9.21)
Mr MW Conkerton
Mr J Dobinson (resigned 14.3.22)
Mr J Hastings
Mrs L P Baker (appointed 27.1.22)
Mr J M Mann (appointed 27.1.22)

Independent Examiner

Fortus North Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

Approved by order of the board of trustees on 26 August 2022 and signed on its behalf by:

Mr MW Conkerton - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

Independent examiner's report to the trustees of Scarborough Indoor Bowls Centre Limited ('the Company')

IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31 August 2021.

Responsibilities and basis of report

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsibleforthepreparationoftheaccountsinaccordancewiththerequirementsofthe Companies
Act 2006 ('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16 of
the2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationof your
charity'saccountsascarriedoutundersection145oftheCharitiesAct2011('the2011Act').Incarrying out
myexaminationIhavefollowedtheDirectionsgivenbytheCharityCommissionundersection145(5)(b) of
the 2011 Act.

Independent examiner's statement

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentionin connection
with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.

Paul Dixon ACA
Fortus North Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

26 August 2022

Page 4

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) For The Year Ended 31 August 2021

Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2,488 - Charitable activities Bowls centre 36,770 - Other trading activities 2 311 - Investment income 3 222 - Other income 56,447 - Total 96,238 - EXPENDITURE ON Raising funds 5 - - Charitable activities 6 Bowls centre 113,919 - Total 113,919 - NET INCOME/(EXPENDITURE) (17,681) - RECONCILIATION OF FUNDS Total funds brought forward (18,653) - TOTAL FUNDS CARRIED FORWARD (36,334) -	2021 Total funds £ 2,488 36,770 311 222 56,447 96,238 - 113,919 113,919 (17,681) (18,653) (36,334)	2020 Total funds £ 11,700 62,649 21,686 285 38,905 135,225 1,182 130,221 131,403 3,822 (22,475) (18,653)

The notes form part of these financial statements

Page 5

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

BALANCE SHEET 31 August 2021

Notes FIXED ASSETS Tangible assets 11 Investments 12 CURRENT ASSETS Stocks 13 Debtors 14 Cash at bank and in hand CREDITORS Amounts falling due within one year 15 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 16 NET ASSETS FUNDS 19 Unrestricted funds TOTAL FUNDS	2021 £ 975 1 976 1,000 3,678 64,458 69,136 (33,115) 36,021 36,997 (73,331) (36,334) (36,334) (36,334)	2020 £ 3,285 1 3,286 1,000 3,374 64,418 68,792 (22,200) 46,592 49,878 (68,531) (18,653) (18,653) (18,653)

ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct 2006
for the year ended 31 August 2021.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe year
ended 31 August 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

• (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

• (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

continued...

Page 6

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

BALANCE SHEET - continued

31 August 2021

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicable to
charitable companies subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
26 August 2022 and were signed on its behalf by:

Mr MW Conkerton - Trustee

The notes form part of these financial statements

Page 7

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 August 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicof Ireland
(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting
StandardapplicableintheUKandRepublicofIreland'andtheCompaniesAct2006.The financial
statementshavebeenpreparedunderthehistoricalcostconvention,withtheexception of
investments which are included at market value.

Preparation of consolidated financial statements

ThefinancialstatementscontaininformationaboutScarboroughIndoorBowlsCentreLimitedas an
individualcompanyanddonotcontainconsolidatedfinancialinformationastheparentof a
group.ThecharityisexemptunderSection399(2A)oftheCompaniesAct2006from the
requirements to prepare consolidated financial statements.

Income

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
thefunds,itisprobablethattheincomewillbereceivedandtheamountcanbe measured
reliably.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they
have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.

Fixtures and fittings- 33% on reducing balance
Computer equipment- 50% on cost

Stocks

Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowance for
obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Generalfundsareunrestrictedfundswhichareavailableforuseatthediscretionofthedirectors in
furtheranceofthegeneralobjectivesofthecharityandwhichhavenotbeendesignatedfor other
purposes.

Designatedfundscompriseunrestrictedfundsthathavebeensetasidebythedirectors for
particularpurposes.Theaimanduseofeachdesignatedfundissetoutinthenotestothe financial
statements.Restrictedfundsarefundswhicharetobeusedinaccordancewithspecific restrictions
imposedbydonorsorwhichhavebeenraisedbythecharityforparticularpurposes.Thecost of
raisingandadministeringsuchfundsarechargedagainstthespecificfund.Theaimanduse of
each restricted fund is set out in the notes to the financial statements.

Investment income and gains are allocated to the appropriate fund.

continued...

Page 8

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2021

1. ACCOUNTING POLICIES - continued

Debtors and creditors receivable / payable within one year

Debtorsandcreditorswithnostatedinterestrateandreceivableorpayablewithinoneyear are
recorded at transaction price. Any losses arising are recognised in the profit and loss account.

Government grants

Governmentgrantsarerecognisedatthefairvalueoftheassetreceivedorreceivablewhen there
isreasonableassurancethatthecompanywillcomplywithconditionsattachingtothemand the
grants will be received using the accrual model.

Going concern

ThedirectorshaveconsideredtheimpactofCOVID-19inrelationtotheirassessmentof going
concernandintheiropinionhavetakenallreasonablestepstomitigatethesefactors.Asat the
pointofauthorisingtheaccounts,andfortheforeseeablefuture,thedirectorsconsiderthe going
concernassumptiontostillbeappropriate.Thedirectorsacknowledgethatgiventhe currently
rapidlychangingbusinessandsocialenvironment,therearelikelytobesignificantunknown factors
whichmaypresentthemselves.Suchfactorsareconsideredbythedirectorstorepresenta general
inherent level of risk in relation to the going concern assumption albeit not quantifiable at this time.

2. OTHER TRADING ACTIVITIES

3.

Shop income Raffles and functions Sponsorship and advertising Catering Games machine Function room Recharge of utilities INVESTMENT INCOME Interest received	2021 £ - 311 - - - - - 311 2021 £ 222	2020 £ 2,459 4,776 1,362 4,000 374 2,207 6,508
		21,686
		2020 £ 285

continued...

Page 9

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 August 2021

4. INCOME FROM CHARITABLE ACTIVITIES Activity Members season tickets Bowls centre Non members rink fees Bowls centre Outdoor green fees Bowls centre League and cup entry fees Bowls centre Lockers Bowls centre 5. RAISING FUNDS Other trading activities Shop purchases 6. CHARITABLE ACTIVITIES COSTS Bowls centre 7. DIRECT COSTS OF CHARITABLE ACTIVITIES Staff costs Rent Rates and water Insurance Light and heat Telephone Stationery, printing and postage Travelling expenses Licences and subscriptions Repairs and renewals Cleaning expenses Accountancy Bank and credit card charges Provision for subsidiary losses incurred Bookkeeping Depreciation

continued...

Page 10

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 August 2021

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

	2021	2020
	£	£
Depreciation - owned assets	2,310	2,547

9. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31August2021norfor the
year ended 31 August 2020.

Trustees' expenses

Therewerenotrustees'expensespaidfortheyearended31August2021norfortheyear ended
31 August 2020.

10. STAFF COSTS

STAFF COSTS
Wages and salaries The average monthly number of employees during the year was as follows: Charitable activities	2021 £ 47,463 47,463 2021 6	2020 £ 49,043
		49,043
		2020 8

No employees received emoluments in excess of £60,000.

11. TANGIBLE FIXED ASSETS

COST At 1 September 2020 and 31 August 2021 DEPRECIATION At 1 September 2020 Charge for year At 31 August 2021 NET BOOK VALUE At 31 August 2021 At 31 August 2020	Fixtures and Computer fittings equipment £ £ 39,324 7,787 37,869 5,957 480 1,830 38,349 7,787 975 - 1,455 1,830	Totals £ 47,111
		43,826 2,310
		46,136
		975
		3,285

continued...

Page 11

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 August 2021

12. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
	Shares in
	group
	undertakings
	£
MARKET VALUE
At 1 September 2020 and
31 August 2021	1
NET BOOK VALUE
At 31 August 2021	1
At 31 August 2020	1

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include
the following:

SIBC (Catering) Ltd

Registered office: Nature of business: Catering services % Class of share: holding Ordinary 100 Aggregate capital and reserves 13. STOCKS Stocks 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments	31.8.21 £ 1 2021 £ 1,000 2021 £ 3,678	31.8.20 £ 1 2020 £ 1,000 2020 £ 3,374

continued...

Page 12

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 August 2021

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Deferred income Trade creditors Amounts owed to group undertakings Social security and other taxes Other creditors Accruals	2021 £ 8,875 11,463 25 3,010 3,596 6,146 33,115	2020 £ 8,284 749 2,254 116 4,997 5,800
		22,200

Deferred income represents membership fees and locker rents relating to 2021/22.

16. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2021 £ Other creditors 73,331 17. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows: 2021 £ In more than five years 91,000 18. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2021 Unrestricted Restricted Total fund fund funds £ £ £ Fixed assets 975 - 975 Investments 1 - 1 Current assets 69,136 - 69,136 Current liabilities (33,115) - (33,115) Long term liabilities (73,331) - (73,331) (36,334) - (36,334) 19. MOVEMENT IN FUNDS Net movement At 1.9.20 in funds £ £ Unrestricted funds General fund (18,653) (17,681) TOTAL FUNDS (18,653) (17,681)	2020 £ 68,531 2020 £ 105,000	2020 £ 68,531
	2020 Total funds £ 3,285 1 68,792 (22,200) (68,531) (18,653) At 31.8.21 £ (36,334) (36,334)	2020 Total funds £ 3,285 1 68,792 (22,200) (68,531)
		(18,653)
		(36,334)

continued...

Page 13

SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 August 2021

19. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds General fund TOTAL FUNDS	Incoming Resources Movement resources expended in funds £ £ £ 96,238 (113,919) (17,681) 96,238 (113,919) (17,681)

Comparatives for movement in funds

		Net
		movement	At
	At 1.9.19	in funds	31.8.20
	£	£	£
Unrestricted funds
General fund	(22,475)	3,822	(18,653)
TOTAL FUNDS	(22,475)	3,822	(18,653)

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund TOTAL FUNDS	Incoming Resources Movement resources expended in funds £ £ £ 135,225 (131,403) 3,822 135,225 (131,403) 3,822

A current year 12 months and prior year 12 months combined position is as follows:

		Net
		movement	At
	At 1.9.19	in funds	31.8.21
	£	£	£
Unrestricted funds
General fund	(22,475)	(13,859)	(36,334)
TOTAL FUNDS	(22,475)	(13,859)	(36,334)

continued...

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SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 August 2021

19. MOVEMENT IN FUNDS - continued

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:

Unrestricted funds General fund TOTAL FUNDS	Incoming Resources Movement resources expended in funds £ £ £ 231,463 (245,322) (13,859) 231,463 (245,322) (13,859)

Includedwithinthegeneralunrestrictedfundisadesignatedfundthatthetrusteeshavecreated to
allowfortherefurbishmentofthecentreandplayingsurfaceatleasteverytenyears.The balance
of the fund at the year end was £73,331 (2020 - £68,531).

20. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2021.

21. ULTIMATE CONTROLLING PARTY

Thecompanyisunderthecontrolofthememberswhohaveelectedthedirectorstorunthe charity
on their behalf.

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SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

For The Year Ended 31 August 2021

INCOME AND ENDOWMENTS Donations and legacies Donations Other trading activities Shop income Raffles and functions Sponsorship and advertising Catering Games machine Function room Recharge of utilities Investment income Interest received Charitable activities Members season tickets Non members rink fees Outdoor green fees League and cup entry fees Lockers Other income Government grants Total incoming resources EXPENDITURE Other trading activities Shop purchases Charitable activities Wages Rent Rates and water Insurance Light and heat Telephone Stationery, printing and postage Travelling expenses Licences and subscriptions Repairs and renewals Carried forward	2021 £ 2,488 - 311 - - - - - 311 222 31,725 2,144 65 1,568 1,268 36,770 56,447 96,238 - 47,463 14,000 65 2,000 9,060 984 494 - 2,081 27,458 103,605	2020 £ 11,700 2,459 4,776 1,362 4,000 374 2,207 6,508
		21,686 285 48,001 10,792 660 1,372 1,824
		62,649 38,905
		135,225 1,182 49,043 13,750 5,066 1,938 19,131 818 1,442 1,314 2,482 10,007 104,991

This page does not form part of the statutory financial statements

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SCARBOROUGH INDOOR BOWLS CENTRE LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

For The Year Ended 31 August 2021

Charitable activities Brought forward Cleaning expenses Accountancy Bank and credit card charges Provision for subsidiary losses incurred Bookkeeping Depreciation of tangible fixed assets Total resources expended Net (expenditure)/income	2021 £ 103,605 4,317 2,839 847 - - 2,311 113,919 113,919 (17,681)	2020 £ 104,991 2,342 3,948 1,066 14,458 869 2,547
		130,221
		131,403
		3,822

This page does not form part of the statutory financial statements

Page 17