```
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...
```
```
Page 14
```
```
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.
```
```
Page 15
```
```
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
```
```
Page 16
```
```
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
```