REGISTERED CHARITY NUMBER: 1102309 Report of the Trustees and Unaudited Financial Statements For The Year Ended 30 June 2024 for Bawtry Actlon For Sport And Recreatlon Roddis Taylor Robinson Chartered Accountants Unit 6, Acorn Biisincss Park Woodseats Close Shetyield South Yorkshirc S8 OTB
Bawtry Action For Sport And Recreation Contents of the Financial Statements For The Year Ended 30 June 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financlal Aetlvities Balance Sheet Notes to the Financlal Statements Detailed Statement of Financlal Activltles 12 to 13
Bawtry Action For Sport And Recreation Report of the Trustees For The Year Ended 30 June 2024 Tl)e trustees present their report with the financial statemeiits of the charity for the year ended 30 June 2024. Th¢ tnistccs havc adoptcd tlic provisions of Accounting and Rcporling by Chai'itics.. St2tcmcnl of Rccomincndcd Practicc applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ot. Ireland (FRS 102) (elteetiv¢ l Jaiiuary 2019). OBJECTIVES AND ACTIVITIES Objectives and aims To proinot¢ the ben¢tit of die inhabitants of Bawtry and the sutTounding area without distinction of sex, sexual oricnlalion, racc or of political, rcligious or oihcr opinions, by.. i) provision and assistance of facilities in the interests of social welfare, sport and recreation. li) associating with local residents, local authorities and other voluntary organisations in a common effort to improve the cnvironmcnl and conditions of life of the said inhabitants. Slgnlflcant actlvltles The charity continued lo maintain and operate the Community Pavilion at the Memorial Sports Ground off Scrooby Laiie, Bawtry. The Pavilion opened in 2017. In the year lo 30 June 2024 its managcmenl continued to be on a volui)lary basis. ACHIEVEMENT AND PERFORMANCE Performance Tlic charity1ilL s Inadc a dcficit of £37,41712023.. dcficil of £22,801). Total funds at thc ycar cnd arnount to £386,329 of which £21,647 arc unr¢strict¢d and £364,682 ar¢ rcslriclcd. Risk and risk manY4gement Thc principal risks of thc charity in thc pcriod wcrc idciiiificd as.. i) maintainingy cnougvh cash flow to maintain thc dcvclopincnl of Ihc pavilion projcct; ii) Hcalih and Safcty issucs at its sitc. FINANCIAL REVIEW Reserves poliey Tlic ts-uslccs scl a rcscrvcs policy during Ilic pcriod whicli sccks lo maiiilaiii uiircslrictcd tunds of £5,000 at Ilic cnd of each accounting period going fonvard. FUTURE PLAIYS The charity has no significant development plans. It coiilinues lo develop its volunlcer capacity in ordcr to maintain its financial sustainability and strcnbFthcn its rcscrvcs. Tliis follow¢d dLficits incurrcd, which r¢siiltLd froni substantial spikes in utility bills UP to November 2024 and changes lo the management of its licenced facilities which were resolved 111 Larly 2025. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Tlie cliarity is coiilrolled by its governing docuinent, a deed of trust and constitutes an unincorporated charity. Charity constitution The tivstees are accountable for the good iunning of the charity. They meet regyiilarly. Operational matters at the Community Pavilion are discussed monthly at an operations group meeting which includes two trustees, with some dclcgatcd authoi'ity, mcmb¢rs of uscr groups and tli¢ pavilion Inaiiagcr. REFERENCE AND ADMINJSTRATJVE DETAILS Registered Charit), number 1102309 Page I
Bawtry Action For Sport And Recreation Report of the Trustees For The Year Ended 30 June 2024 Principal address I I School Walk Bawtry Doncaster South Yorkshirc DNIO 6HP Trustees C P Biirton A J Young J Paterson (resigned 21.9.23) I Colterhill {appoint¢d 9.2.24) Independent Examiner Julie Holderness ACA FCCA Roddis Taylor Robinson Cliarlcred AcLounl(Inls Unit 6, Acorn Business Park Woodscats Close SlictTicld Souili Yorkshire S8 OTB Approved by order of Il)e board of trustees on 30 April 2025 and signed on its behalf by: A J Young- Trusicc 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 rcport lo tlic chai'ily Iruslccs on my cxaininalion of thc accounts of Bawtry Action For Sport And Rccrcation (thc Trust) for the year ended .30 June 2024. 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 rcquircn)Lnts of Ihc Charitics Act 2011 ('tlic Act,). I r¢port in r¢sp¢¢l of my ¢xamination of th¢ Tn]sl's accounts carried out uiid¢r Section 145 of th¢ Act aiid in carrying out my cxaimination I havc followcd all applicablc Dircctions givcn by thc Cliarity Cominission undcr Scction 14515)(b) of the Act. Independent examiner's statement I hav¢ completed my exaininalioi). I confimi tlial no n]at¢rial matters have coine lo my attention in connection with the examination g?ivingy me cause to believe that in any niaterial respect.. accounting rccords wcrc not kcpt in rcspcct of thc Trnst as rcquircd by Scction 130 of thc Act. or the accounts do not accord with those records. or thc accoiii)Is do not comply willi Il)c applicablc reqiiireinenls coi)cerning the form aiid coiitenl of accounts set out iii tlic Charitics (Accounts and Rcportsl Rcgulalioiis 2noR olhcr than any rcquiremeiit that tlic accounts gyivc a tru¢ and fair view wliich is not a inatter considered as part of an independent ¢xamination. I have no concerns and have come across no other matters in connection with the examination to which attention should bc drawn in this i'eporl iii ol'der to enable a prop¢r undcrslanding of the accounts to bc rcacl)¢d. Julic Holdcrncss ACA FCCA Roddis Taylor Robinson Cli<qrlcrcd Aceolintanls Unit 6, Acorn Bu5incss Park Woodscats Close Shcfficld Souili Yorkshire S8 OTB 30 April 2025 Page 3
Bawtry Action For Sport And Recreation Statement of Financial Activities For The Year Ended 30 June 2024 2024 Total funds 2023 Total funds Unrestricted fund Restrictd fund Notes INCOME AND ENDomqENTs FROM Donations and legacies 4,003 Charitable actlvities Memoi-ial Sports Ground and Wharf Street play arca 28,638 28,638 76,619 Other trading activities 980 Total 28,638 28,638 81.602 EXPENDITURE ON Charitable activities Mcinoi-ial Sports Ground and Wharf Strccl play area 48,038 18,017 66,055 104,403 NET INCOMEI(EXPENDITURE) (19,400) 118,017) (37,417) (22,8011 RECONCILIATION OF FUNDS Total tunds bi'ougylil fonvard 41,047 382,699 423,746 446,547 TOTAL FUNDS CARRIED FORWARD 21,647 364,682 386,329 423,746 Thc notcs fonn part of thcsc financial statcmcnts Page 4
Bawtry Action For Sport And Recreation Balance Sheet 30 June 2024 2024 Total funds 2023 Total funds Unrestricted fund Restrictd fund Notes FIXED ASSETS Tangible assets 19,374 364,682 384,056 406,465 CURRENT ASSETS Stocks Dcbtors Cash at bank and in hand io 2,237 4,639 4,287 2,237 4,639 4,287 2.470 3,157 21,369 11,163 11,163 26,996 CREDITORS Amounts falling due within on¢ year 12 (8,890) (8,890) (9.7151 NET CURRENT ASSETS 2,273 2,273 17.281 TOTAL ASSETS LESS CURRENT LIABILITIES 21,647 3C)4,682 386,329 423,746 NET ASSETS 21,647 364,682 386,329 423,746 FUYDS Ui)rcstriclcd fiii)ds RLslriclLd lunds 13 21,647 364,()82 41,Q47 382,699 TOTAL FUNDS 386,329 423,746 Tlic tinancial slalcmcnts wcrc approvcd by Ihc Board of Trustccs and auilioriscd for issuc on 30 April 2025 and wcrc sibyncd on its bclialf by.. A J Young- Trustee Thc notcs fonn part of thcsc financial statcmcnts Page 5
Bawtry Action For Sport And Recreation Notes to the Financial Statements For The Year Ended 30 June 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The tinancial statements of the chai-ity, which is a public benefit entity under FRS 102, have been prepar¢d in accordance with the Charities SORP (FRS 102) 'Accounting7 and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Rcporting standard applicablc in thc UK and Republic of Ircland (FR8 102) {cffLctivc l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Irelaiid, and th¢ Charities Act 2011. The tiiiancial stat¢m¢nts have been prepared under the Iiistorical cost convcntion. Bawtry Action For Recr¢ation And Sport is a Charity registered in England. Th¢ address of the regist¢r¢d office is gyiven in the trustee's report. The nature of the cliarity's operations and principal activities are to raise funds for improvements of local sports and reci'eation and lo organise the aiinual Bawtry sports day. The financial statements are presented in sterling which is the functional currency of the charity and rounded to thc ncarcst £1. Income All iiicoiiic is recog?iiiscd in tlic Statciiicnt of Finaiicial Aclivitics oncc tlic charity lias entillcmcnt to the funds, it is probabl¢ Iliat thc income will be i'cccivcd ai)d thc amounl cali be measurcd rcliably. Donation and leg?acy income reprcscnls revenue and capital yants received from sponsoi's and grant awarding bodies in support of particular activities. Grants ar¢ includ¢d in thc Sialcmcnt of Financial A¢tiviti¢s on a r¢c¢ivabl¢ basis. Thc amount of incoin¢ rcccivcd for spccific purposcs bill not cxpcndcd in the period is shown in thc rclcvant funds on Ihc Balaiicc shcct. Wlicrc iiicoinc is reccivcd and rclalcs to a pcriod othcr than thc accounting, pcriod, it il dcferrcd and included williiii crcditors as dcfcrrcd inconic. Expendlture Liabilitics arc rccogFiiiscd as cxpciiditlirc as soon as thcrc is a Icg7al or consiructivc oblig7ation cominillingj thc cliarily lo tlial cxpcndillirc, il is probablc that a Iraiisfcr of cconoinic bciicfits will bc rcquircd in scltlcincnt and thc aloUnt of Ihc obligyalion can bc mcasiircd rcliably. Expcndi¢urc is accountcd for on ai) accruals basis ciiid has bccn classificd undcr hcadings that aggi'cgatc all cost rclatcd lo ihc catcgory. Where costs cannot bc dircctly attribiitcd lo particular hcadings Ihcy liavc bccn allocalcd to activilics on a basis consistcnt witli thc usc of resources. Charltable actfivltles Expcndilurc on cliarilablc activitics is in¢un-cd on dirc¢tly undcrtaking thc aclivitics which furth¢r th¢ Charity's objectives, as well as any associated support costs. Tanglble fixed assets Depreciation is provided at the following annual rates iii order to write off each asset over its estimated useful lifc. Land and buildings Sports equipinent Fixtures and equipment 20 % straight line 20 % straight line Stocks Stocks arc valucd al th¢ lowcr of Cost and nct rcalisablc valuc, aftcr making duc allowancc for obsolclc and slow movingv ilems. Taxatlon The charity is exempt from tax on its charitable activities. Fund accounting Uiii-¢stt'ict¢d fuiids can bc uscd in accordan¢c with thc chai'itablc objcctivcs at thc discrction of thc trustccs. Page 6 continued...
Bawtry Action For Sport And Recreation Notes to the Financial Statements - continued For The Year Ended 30 June 2024 ACCOUNTING POLICIES- continued Fund accounting Restricted tunds cali only be used for particular restricted purposes within the objects of the charity. R¢stri¢tions ai-ise when specified by the donor or when funds are raised for particular restricted purposes. Furthcr cxplanation of thc naturc and pury)osc of cach fund is includcd in thc notcs to thc financial staicmcnts. Hlre purchase and leaslng commltlnents 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 RLntals payable and rcccivablc undcr opcrating Icascs arc chargcd to thc SOFA on a straight linc basis ovcr thc period of the lease. Debtors and creditors reeelvable / payable within one year Dcbtors and ci'cditors with i)0 statcd ii)Icrcst ralc aiid rcccivable or payable within one year are recorded at transaction pricc. Any losscs arising from impairmcnt arc rccogvnised in cxpcnditurc. DONATIONS AND LEGACIES 2024 2023 Rcv¢nu¢ &irants 4.003 OTHER TRADING ACTIVITIES 2024 2023 Fundraisingi cvcnts 980 INCOME FROM CHARITABLE ACTIVITIES 2024 Mcillorial Spoits (iround and Wliarf Sircct play area 2023 Total activities Sports gvround and pavilion hire Bar and Tca Bar takings Function room hir¢ 1,860 22,167 4.611 4,220 64,733 7,666 28,638 76,619 Page 7 continued...
Bawtry Action For Sport And Recreation Notes to the Financial Statements - continued For The Year Ended 30 June 2024 CHARITABLE ACTIVITIES COSTS Support costs (see note 6) Direct Costs Totals Memorial Sports Ground and Wharf Street play area 42,566 23,489 66,055 SUPPORT COSTS Other overheads Governance costs Totals Memorial Sports Ground and Wharf Street play arca 22,409 1,080 23,489 TRUSTEES, REMUNERATION AND BENEFITS Tlicrc wcrc no triistccs, rcmuncration or other bcnefits for thc ycar ended 30 Junc 2024 nor for the year ended 30 June 2023. Trustees, expenses Thcrc werc no truslces, expenscs paid for thc ycar ended 30 Junc 2024 nor for ihc ycar cndcd 30 Junc 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrcstrictcd fuiid Rcslriclcd tui)d Total tunds INCOME AND ENDOWMENTS FROM Donations and Icgyacics 4,()03 4,003 Charltable aetlvitles Mcinoi'icll Sports (Jrouiid and Wharf Street play arca 76,619 76,619 Other trading activities 980 980 Total 81,602 81,602 EXPENDITURE ON Charltablc actlvfitles Meniorial Sports Grouiid and Wliarf Street play area 86,386 18,017 104,403 NET INCOMEI(EXPENDITURE) (4,784) (18,017) (22,8011 RECONCILIA TION OF FUNDS Total funds brought fomrd 45,831 400,716 446,547 TOTAL FUNDS CARRIED FORWARD 41,047 382,699 423,746 Page 8 continued...
Bawtry Action For Sport And Recreation Notes to the Financial Statements - continued For The Year Ended 30 June 2024 TANGIBLE FIXED ASSETS Fixtures and equipment Land and buildings Sports equipment Totals COST At l July 2023 and 30 Junc 2024 560.554 5.948 32,255 598,757 DEPRECIATION At l July 2023 Charge for year 174,175 16,051 2,984 1.190 15,133 5.168 192,292 22,409 At 30 June 2024 190,226 4,174 20,301 214,701 NET BOOK VALUE At 30 June 2024 370,328 1.774 11,954 384,056 At 30 June 2023 386,379 2,964 17.122 406,465 10. STOCKS 2024 202.3 Stocks 2,237 2,470 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Tradc dcblors Prcpaynicnts 2,212 2,427 711 2,446 4,6.39 3,157 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2()24 2023 Tradc crcditoi-s Dcfci'rcd inconie Accrued expenses 6,102 100 2,688 200 3,257 8,890 9,715 13. MOVEMENT IN FUNDS Net movement in fiinds At 30.6.24 At 1.7.23 Unrestricted funds General fund 41,047 (19,400) 21,647 Restrleted funds Restricted 382,699 (18,017) 364,682 TOTAL FUNDS 423,746 (37,417) 386,329 Page 9 continued...
Bawtry Action For Sport And Recreation Notes to the Financial Statements - continued For The Year Ended 30 June 2024 13. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows- Incoming resources Rcsourccs expended Movcmcnt in ndS Unrestrlcted funds G¢iieral fund 28.638 (48,038) (19,400) Restricted funds RLStrictcd (18,017) (18,017) TOTAL FUNDS 28,6.38 (66,055) (37,417) Comparatlves for movement In funds Nel rnovclmcnt in fuiids At 30.6.23 At 1 .7.22 Unrestrlcted funds GLiicr¢l I fiiiid 45,831 (4,784) 41,047 Restrlcted funds Rcstrictcd 400,716 (18,017) 382,699 TOTAL FUNDS 446,547 (22,801) 423,746 Comparativc nct movement in funds, includcd in the above arc as follows.. Incoming rcsourccs Rcsources expended Movciment in tuiids Unrestricted funds General fund 81,602 (86,386) (4,784) Restricted funds Restricted (18,017) 118,017) TOTAL FUNDS 81,602 (104,403) (22,801) Page 10 continued...
Bawtry Action For Sport And Recreation Notes to the Financial Statements - continued For The Year Ended 30 June 2024 13. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows- Nct movement in 1)dS At 30.6.24 At 1.7.22 Unrestricted funds Gcncral fund 45,831 (24,184) 21,647 Restrlcted funds Restricted 400,716 (36,034) 364,682 TOTAL FUNDS 446,547 (C)0,218) 386,329 A ciiiyenl year 12 moi)Ihs and prior year 12 moi)Ihs coinbiiied iiel moveinent in fuiids, incliided in tlie above are as follows: Incoming, resoui-ccs Rcsourccs cxpcndcd Movcrncnt in funds Unrestrlcted funds Gciicral liiiid 110,240 (134,424) (24,184) Restrlcted funds Rcstrictcd (36,034) 136,034) TOTAL FUNDS 11 (),240 (170,458) (60,218) The restricted fund relates lo grants received for capital expenditure. The fund balance at the year end represents thc nct book valuc of the undcrlying asscts. 14. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 June 2024 nor the year ended 30 June 2023 Pagell
Bawtry Action For Sport And Recreation Detailed Statement of Financial Activities For The Year Ended 30 June 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacies Revenue grants 4,003 Other trading activities Fiindraising cvcnts 980 Charitable activities Sports ground and pavilion hire Bar and Tea Bar takings Fiinction rooin liirc 1,860 22,167 4,611 4,220 7,666 28,638 76,619 Total incoming resources 28,638 81,602 EXPENDITURE Charltable actlvltles Hirc of plant and machinery Rci)i and ratcs Iiisur¢111CC Utility costs Bar purchascs adjustcd for stock movcmcnts Evcnt Costs Equipinciit Gi-ound Inainlcnancc Pavilion maintcnancc RLpairs aiid rcncwals Misccllancous costs Clcaiiing Subscriptions Pi'ofcssional and Icgial fccs Bad dcbis Donalioiis paid Bank charges 1,-373 1,484 2,809 10,555 10,937 1,-37.3 820 2,268 14,849 32,241 94.3 19() 3,646 13,239 907 797 1.239 6,317 1,512 133 2,189 2,504 1,199 1,200 654 4,442 2,838 140 250 688 109 42,566 81,285 Support Costs Other overheads Depreciation of buildings Depreciation of sports equiprneiit Depreciation of fixtures and equipment 16,051 1,190 5,168 16,051 1,190 4,737 22,409 21,978 Governance costs Independent Examiners remuneration ,080 ,140 This page does not fonn part of the statutory financial statements Page 12
Bawtry Action For Sport And Recreation Detailed Statement of Financial Activities For The Year Ended 30 June 2024 2024 2023 Total rcsourccs cxpcndcd 66,055 104,403 Net expenditure (37,417) (22,801) This page does not fonn part of the statutory financial statements Page 13