**REGISTERED CHARITY NUMBER: 1102309**
## **Report of the Trustees and**
## **Unaudited Financial Statements**
**For The Year Ended 30 June 2023**
## **for**
## **Bawtry Action For Sport And Recreation**
Roddis Taylor Robinson Chartered Accountants Unit 6, Acorn Business Park Woodseats Close Sheffield South Yorkshire S8 0TB
**Bawtry Action For Sport And Recreation**
## **Contents of the Financial Statements For The Year Ended 30 June 2023**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Balance Sheet**||5||
|**Notes to the Financial Statements**|6|to|12|
|**Detailed Statement of Financial Activities**|13|to|14|
## **Bawtry Action For Sport And Recreation**
## **Report of the Trustees For The Year Ended 30 June 2023**
The trustees present their report with the financial statements of the charity for the year ended 30 June 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
To promote the benefit of the inhabitants of Bawtry and the surrounding area without distinction of sex, sexual orientation, race or of political, religious or other opinions, by:
i) provision and assistance of facilities in the interests of social welfare, sport and recreation;
ii) associating with local residents, local authorities and other voluntary organisations in a common effort to improve the environment and conditions of life of the said inhabitants.
## **Significant activities**
The charity continued to maintain its responsibility for multiuse sports equipment at Wharf Street play area in Bawtry and Community Pavilion at the Memorial Sports Ground off Scrooby Lane, Bawtry. The Pavilion opened in 2017. In the year to 30 June 2023 its management continued to be on a voluntary basis.
## **ACHIEVEMENT AND PERFORMANCE**
## **Performance**
The charity has made a deficit of £22,801 (2022: deficit of £6,103). Total funds at the year end amount to £423,746 of which £41,047 are unrestricted and £382,699 are restricted.
## **Risk and risk management**
The principal risks of the charity in the period were identified as:
i) maintaining enough cash flow to maintain the development of the pavilion project;
ii) Health and Safety issues at both charity sites.
## **FINANCIAL REVIEW**
## **Reserves policy**
The trustees set a reserves policy during the period which seeks to maintain unrestricted funds of £5,000 at the end of each accounting period going forward.
## **FUTURE PLANS**
The charity has no significant development plans for the near future. It aims to continue to make further the progress regarding its financial sustainability whilst continuing to develop its activities at the Community Pavilion.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Charity constitution**
The trustees are accountable for the good running of the charity. They meet regularly. Operational matters at the Community Pavilion are discussed monthly at an operations group meeting which includes two trustees, with some delegated authority, members of user groups and the pavilion manager.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
1102309
Page 1
**Bawtry Action For Sport And Recreation**
## **Report of the Trustees For The Year Ended 30 June 2023**
## **Principal address**
11 School Walk Bawtry Doncaster South Yorkshire DN10 6HP
## **Trustees**
C P Burton A J Young J Paterson
## **Independent Examiner**
Julie Holderness ACA FCCA Roddis Taylor Robinson Chartered Accountants Unit 6, Acorn Business Park Woodseats Close Sheffield South Yorkshire S8 0TB
Approved by order of the board of trustees on 26 April 2024 and signed on its behalf by:
A J Young - Trustee
Page 2
**Independent Examiner's Report to the Trustees of Bawtry Action For Sport And Recreation**
## **Independent examiner's report to the trustees of Bawtry Action For Sport And Recreation**
I report to the charity trustees on my examination of the accounts of Bawtry Action For Sport And Recreation (the Trust) for the year ended 30 June 2023.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Julie Holderness ACA FCCA
Roddis Taylor Robinson Chartered Accountants Unit 6, Acorn Business Park Woodseats Close Sheffield South Yorkshire S8 0TB
26 April 2024
Page 3
## **Bawtry Action For Sport And Recreation**
## **Statement of Financial Activities For The Year Ended 30 June 2023**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
4,003
**Charitable activities**
4
Memorial Sports Ground and Wharf Street play
area
76,619
Other trading activities
3
980
**Total**
81,602
**EXPENDITURE ON**
**Charitable activities**
5
Memorial Sports Ground and Wharf Street play
area
86,386
**NET INCOME/(EXPENDITURE)**
(4,784)
**RECONCILIATION OF FUNDS**
Total funds brought forward
45,831
**TOTAL FUNDS CARRIED FORWARD**
41,047|Restricted
fund
£
-
-
-
-
18,017
(18,017)
400,716
382,699|2023
Total
funds
£
4,003
76,619
980
81,602
104,403
(22,801)
446,547
423,746|2022
Total
funds
£
16,169
73,759
2,150
92,078
98,181
(6,103)
452,650
446,547|
|---|---|---|---|
The notes form part of these financial statements
Page 4
## **Bawtry Action For Sport And Recreation**
## **Balance Sheet 30 June 2023**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
9
23,765
**CURRENT ASSETS**
Stocks
10
2,470
Debtors
11
3,157
Cash at bank and in hand
21,369
26,996
**CREDITORS**
Amounts falling due within one year
12
(9,714)
**NET CURRENT ASSETS**
17,282
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
41,047
**NET ASSETS**
41,047
**FUNDS**
13
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
382,699
-
-
-
-
-
-
382,699
382,699|2023
Total
funds
£
406,464
2,470
3,157
21,369
26,996
(9,714)
17,282
423,746
423,746
41,047
382,699
423,746|2022
Total
funds
£
421,028
4,941
3,258
29,349
37,548
(12,029)
25,519
446,547
446,547
45,831
400,716
446,547|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 26 April 2024 and were signed on its behalf by:
A J Young - Trustee
The notes form part of these financial statements
Page 5
**Bawtry Action For Sport And Recreation**
## **Notes to the Financial Statements For The Year Ended 30 June 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Bawtry Action For Recreation And Sport is a charity registered in England. The address of the registered office is given in the trustee's report. The nature of the charity's operations and principal activities are to raise funds for improvements of local sports and recreation and to organise the annual Bawtry sports day.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Donation and legacy income represents revenue and capital grants received from sponsors and grant awarding bodies in support of particular activities.
Grants are included in the Statement of Financial Activities on a receivable basis. The amount of income received for specific purposes but not expended in the period is shown in the relevant funds on the Balance sheet. Where income is received and relates to a period other than the accounting period, it it deferred and included within creditors as deferred income.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Charitable activities**
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 3% on cost Sports equipment - 20% straight line Fixtures and equipment - 20% straight line
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
continued...
Page 6
**Bawtry Action For Sport And Recreation**
## **Notes to the Financial Statements - continued For The Year Ended 30 June 2023**
## **1. ACCOUNTING POLICIES - continued**
## **Fund accounting**
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Operating leases**
Rentals payable and receivable under operating leases are charged to the SOFA on a straight line basis over the period of the lease.
## **Debtors and creditors receivable / payable within one year**
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
## **2. DONATIONS AND LEGACIES**
|**2.**|**DONATIONS AND LEGACIES**|||
|---|---|---|---|
|||2023|2022|
|||£|£|
||Revenue grants|4,003|8,001|
||Capital grants|-|8,168|
|||4,003|16,169|
|**3.**|**OTHER TRADING ACTIVITIES**|||
||Fundraising events|2023
£
980|2022
£
2,150|
|**4.**|**INCOME FROM CHARITABLE ACTIVITIES**|||
||Sports ground and pavilion hire|2023
Memorial
Sports
Ground
and Wharf
Street
play area
£
4,220|2022
Total
activities
£
2,965|
||Bar and Tea Bar takings|64,733|61,931|
||Function room hire|7,666|8,863|
|||76,619|73,759|
|||||
continued...
Page 7
**Bawtry Action For Sport And Recreation**
## **Notes to the Financial Statements - continued For The Year Ended 30 June 2023**
## **5. CHARITABLE ACTIVITIES COSTS**
|Memorial Sports Ground and Wharf
Street play area
**SUPPORT COSTS**
Memorial Sports Ground and Wharf Street
play area|Support
Direct
costs (see
Costs
note 6)
£
£
81,285
23,118
Other
Governance
overheads
costs
£
£
21,978
1,140|Totals
£
104,403
Totals
£
23,118|
|---|---|---|
## **6. SUPPORT COSTS**
## **7. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 June 2023 nor for the year ended 30 June 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 30 June 2023 nor for the year ended 30 June 2022.
## **8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
8,001
**Charitable activities**
Memorial Sports Ground and Wharf Street
play area
73,759
Other trading activities
2,150
**Total**
83,910
**EXPENDITURE ON**
**Charitable activities**
Memorial Sports Ground and Wharf Street
play area
80,594
**NET INCOME/(EXPENDITURE)**
3,316
**RECONCILIATION OF FUNDS**
Total funds brought forward
42,515
**TOTAL FUNDS CARRIED FORWARD**
45,831|Restricted
fund
£
8,168
-
-
8,168
17,587
(9,419)
410,135
400,716|Total
funds
£
16,169
73,759
2,150
92,078
98,181
(6,103)
452,650
446,547|
|---|---|---|
continued...
Page 8
**Bawtry Action For Sport And Recreation**
## **Notes to the Financial Statements - continued For The Year Ended 30 June 2023**
## **9. TANGIBLE FIXED ASSETS**
|Land and
Sports
buildings
equipment
£
£
**COST**
At 1 July 2022
560,554
5,948
Additions
-
-
At 30 June 2023
560,554
5,948
**DEPRECIATION**
At 1 July 2022
158,124
1,794
Charge for year
16,051
1,190
At 30 June 2023
174,175
2,984
**NET BOOK VALUE**
At 30 June 2023
386,379
2,964
At 30 June 2022
402,430
4,154
**10.**
**STOCKS**
Stocks
**11.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Prepayments
**12.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Other creditors
Deferred income
Accrued expenses|Fixtures
and
equipment
£
24,840
7,414
32,254
10,396
4,737
15,133
17,121
14,444
2023
£
2,470
2023
£
711
2,446
3,157
2023
£
6,257
-
200
3,257
9,714|Totals
£
591,342
7,414
598,756
170,314
21,978
192,292
406,464
421,028
2022
£
4,941
2022
£
1,129
2,129
3,258
2022
£
5,003
292
4,535
2,199
12,029|
|---|---|---|
continued...
Page 9
**Bawtry Action For Sport And Recreation**
## **Notes to the Financial Statements - continued For The Year Ended 30 June 2023**
## **13. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Restricted
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
Restricted
**TOTAL FUNDS**|At 1.7.22
£
45,831
400,716
446,547
Incoming
resources
£
81,602
-
81,602
At 1.7.21
£
42,515
410,135
452,650|Net
movement
At
in funds
30.6.23
£
£
(4,784)
41,047
(18,017)
382,699
(22,801)
423,746
Resources
Movement
expended
in funds
£
£
(86,386)
(4,784)
(18,017)
(18,017)
(104,403)
(22,801)
Net
movement
At
in funds
30.6.22
£
£
3,316
45,831
(9,419)
400,716
(6,103)
446,547|
|---|---|---|
continued...
Page 10
## **Bawtry Action For Sport And Recreation**
## **Notes to the Financial Statements - continued For The Year Ended 30 June 2023**
## **13. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|Movement|
|---|---|---|---|---|
||resources|expended|in funds||
||£|£||£|
|**Unrestricted funds**|||||
|General fund|83,910|(80,594)||3,316|
|**Restricted funds**|||||
|Restricted|8,168|(17,587)||(9,419)|
|**TOTAL FUNDS**|92,078|(98,181)||(6,103)|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted
**TOTAL FUNDS**|At 1.7.21
£
42,515
410,135
452,650|Net
movement
in funds
£
(1,468)
(27,436)
(28,904)|At
30.6.23
£
41,047
382,699
423,746|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted
**TOTAL FUNDS**|Incoming
resources
£
165,512
8,168
173,680|Resources
Movement
expended
in funds
£
£
(166,980)
(1,468)
(35,604)
(27,436)
(202,584)
(28,904)|
|---|---|---|
The restricted fund relates to grants received for capital expenditure. The fund balance at the year end represents the net book value of the underlying assets.
continued...
Page 11
**Bawtry Action For Sport And Recreation**
## **Notes to the Financial Statements - continued For The Year Ended 30 June 2023**
## **14. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 June 2023 nor the year ended 30 June 2022.
Page 12
## **Bawtry Action For Sport And Recreation**
|**Detailed Statement of Financial Activities**
**For The Year Ended 30 June 2023**
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Revenue grants
Capital grants
**Other trading activities**
Fundraising events
**Charitable activities**
Sports ground and pavilion hire
Bar and Tea Bar takings
Function room hire
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Hire of plant and machinery
Rent and rates
Insurance
Utility costs
Bar purchases adjusted for stock movements
Event costs
Equipment
Ground maintenance
Pavilion maintenance
Repairs and renewals
Advertising and marketing
Miscellaneous costs
Cleaning
Subscriptions
Professional fees
Donations paid
Bank charges
**Support costs**
**Other overheads**
Depreciation of buildings
Depreciation of sports equipment
Depreciation of fixtures and equipment|2023
£
4,003
-
4,003
980
4,220
64,733
7,666
76,619
81,602
1,373
820
2,268
14,849
32,241
943
196
3,646
13,239
907
-
797
1,239
6,317
1,512
250
688
81,285
16,051
1,190
4,737
21,978|2022
£
8,001
8,168
16,169
2,150
2,965
61,931
8,863
73,759
92,078
1,398
438
1,687
11,353
32,522
1,106
400
4,086
10,789
626
264
827
1,761
5,533
1,954
266
670
75,680
16,051
1,144
4,106
21,301|
|---|---|---|
This page does not form part of the statutory financial statements
Page 13
**Bawtry Action For Sport And Recreation**
## **Detailed Statement of Financial Activities For The Year Ended 30 June 2023**
|**Other overheads**
**Governance costs**
Independent Examiners remuneration
Total resources expended
**Net expenditure**|2023
£
1,140
104,403
(22,801)|2022
£
1,200
98,181
(6,103)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 14