2025-06-30-accounts - Bawtry Action For Recreation And Sport

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Charity registration number: 1102309

BAWTRY ACTION FOR RECREATION AND SPORT TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

AccountAbility Yorkshire Limited 24 Fallow Drive Doncaster DN2 4FG

Bawtry Action for Recreation and Sport Contents

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities	5
Comparative Statement of Financial Activities	6
Statement of Financial Position	7
Notes to the Financial Statements	8—13
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities	14

Bawtry Action for Recreation and Sport Trustees' Report For The Year Ended 30 June 2025

The trustees present their report and the financial statements for the year ended 30 June 2025.

Objectives and Activities

Aims and Objectives

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 and operate the Community Pavilion at the Memorial Sports Ground off Scrooby Lane, Bawtry. The Pavilion opened in 2017. In the year to 30 June 2025 its management continued to be on a voluntary basis.

Achievements and Performance

Main Achievements

Performance

The charity has made a deficit of £20,290 (2024: Deficit of £37,417). Total funds at the year end amount to £366,039 of which £19,373 are unrestricted and £346,666 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 its site.

Financial Review

Reserves Policy

The trustees set a reserve 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. It continues to develop its volunteer capacity in order to maintain its financial sustainability and strengthen its reserves.

Structure, Governance and Management

Governing Document

The charity is controlled by its governing document, a deed of trust and consitutes an unincorporated charity.

Page 1

Bawtry Action for Recreation and Sport Trustees' Report (continued) For The Year Ended 30 June 2025

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

Trustees

C Burton A Young I Cotterhill

Charity Number

1102309

Principal Address

Memorial Sports Ground Great North Road Bawtry DN10 6AB

Independent Examiner

Jamie Hoyle ACA AccountAbility Yorkshire Limited Chartered Accountant 24 Fallow Drive Doncaster DN2 4FG

Page 2

Bawtry Action for Recreation and Sport Trustees' Report (continued) For The Year Ended 30 June 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

A Young

Trustee 27 April 2026

Page 3

Bawtry Action for Recreation and Sport Independent Examiner's Report to the Trustees of Bawtry Action for Recreation and Sport For The Year Ended 30 June 2025

I report to the trustees on my examination of the accounts of Bawtry Action for Recreation and Sport (the Trust) for the year ended 30 June 2025.

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 2011 Act and in carrying out my examination, I have followed the 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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and contents 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.

Jamie Hoyle ACA 27 April 2026 24 Fallow Drive Doncaster DN2 4FG

Page 4

Bawtry Action for Recreation and Sport Statement of Financial Activities For The Year Ended 30 June 2025

Unrestricted funds £ 50,451	Restricted funds £ -	2025 Total funds £ 50,451	2024 Total funds £ 28,638
(52,724)	(18,017)	(70,741)	(66,055)
(2,274)	(18,016)	(20,290)	(37,417)
(2,274) 21,647	(18,016) 364,682	(20,290) 386,329	(37,417) 423,746
19,373	346,666	366,039	386,329

The notes on pages 8 to 13 form part of these financial statements.

Page 5

Bawtry Action for Recreation and Sport Comparative Statement of Financial Activities For The Year Ended 30 June 2025

Unrestricted funds £ 28,638	Restricted funds £ -	2024 Total funds £ 28,638
(48,038)	(18,017)	(66,055)
(19,400)	(18,017)	(37,417)
(19,400) 41,047	(18,017) 382,699	(37,417) 423,746
21,647	364,682	386,329

The notes on pages 8 to 13 form part of these financial statements.

Page 6

Bawtry Action for Recreation and Sport Statement of Financial Position As At 30 June 2025

Unrestricted funds £ 14,982	Restricted funds £ 346,665	2025 Total funds £ 361,647	2024 Total funds £ 384,056
14,982 2,997 3,010 6,762	346,665 - - -	361,647 2,997 3,010 6,762	384,056 2,237 4,639 4,287
12,769 (8,378)	- 1	12,769 (8,377)	11,163 (8,890)
4,391	1	4,392	2,273
19,373	346,666	366,039	386,329
19,373	346,666	366,039	386,329
		346,666 19,373	364,682 21,647
		366,039	386,329

On behalf of the board

A Young Trustee 27 April 2026

The notes on pages 8 to 13 form part of these financial statements.

Page 7

Bawtry Action for Recreation and Sport Notes to the Financial Statements For The Year Ended 30 June 2025

1. General Information

Bawtry Action for Recreation and Sport is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1102309. The principal address is Memorial Sports Ground, Great North Road, Bawtry, DN10 6AB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

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 measure reliably.

Donation and legacy income respresents 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 is deferred and included within creditors as deferred income.

2.3. Resources Expended

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.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold 3% straight line Plant & Machinery 20% straight line Fixtures & Fittings 20% straight line

Page 8

Bawtry Action for Recreation and Sport Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Analysis of Expenditure

Memorial Sports Ground and Wharf Street play area Memorial Sports Ground and Wharf Street play area	Activities undertaken directly £ 48,132	Support costs (see note 4) £ 22,609	2025 Total £ 70,741
	Activities undertaken directly £ 42,566	Support costs (see note 4) £ 23,489	2024 Total £ 66,055

Page 9

Bawtry Action for Recreation and Sport Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

4. Support Costs Depreciation Governance costs Depreciation Governance costs 5. Independent Examiner's Remuneration Independent examination of the financial statements 6. Average Number of Employees Average number of employees during the year was: NIL (2024: NIL)	2025 £ 200	2025 Memorial Sports Ground and Wharf Street play area £ 22,409 200
		22,609
		2024 Memorial Sports Ground and Wharf Street play area £ 22,409 1,080
		23,489
		2024 £ -

Page 10

Bawtry Action for Recreation and Sport Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

7. Tangible Assets

Land & Property Freehold £ 560,554	Plant & Machinery £ 5,948	Fixtures & Fittings £ 32,255	Total £ 598,757
560,554	5,948	32,255	598,757
190,226 16,051	4,174 1,190	20,301 5,168	214,701 22,409
206,277	5,364	25,469	237,110
354,277	584	6,786	361,647
370,328	1,774	11,954	384,056
		2025 £ 2,997 2025 £ 676 2,334 3,010 2025 £ 8,177 200 - 8,377	2024 £ 2,237
			2024 £ 2,212 2,427
			4,639
			2024 £ 6,102 2,688 100
			8,890

Page 11

Bawtry Action for Recreation and Sport Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

11. Deferred Income

Deferred income movements in the year were as follows:

Balance at the start of the period Amounts released in income from previous periods Balance at the end of the period	2025 £ 100 (100)	2024 £ 200 (100)
	-	100

12. Movement in Funds

As at 1 July 2024 £ 21,647 364,682	Income £ 50,451 -	Expenditure £ (52,725) (18,016)	As at 30 June 2025 £ 19,373 346,666
386,329	50,451	(70,741)	366,039
As at 1 July 2023 £ 41,047 382,699	Income £ 28,638 -	Expenditure £ (48,038) (18,017)	As at 30 June 2024 £ 21,647 364,682
423,746	28,638	(66,055)	386,329

13. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

Page 12

Bawtry Action for Recreation and Sport Notes to the Financial Statements (continued) For The Year Ended 30 June 2025

14. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 13

Bawtry Action for Recreation and Sport Detailed Statement of Financial Activities For The Year Ended 30 June 2025

INCOME AND ENDOWMENTS FROM: Charitable Activities: Memorial Sports Ground and Wharf Street play area Sports ground and pavilion hire Bar and Tea Bar takings Function room hire EXPENDITURE ON: Charitable Activities: Memorial Sports Ground and Wharf Street play area Purchases Rent and rates Cleaning Hire and leasing of plant and machinery Miscellaneous costs Utility costs Ground maintenance Pavilion maintenance Insurance Professional and legal fees Equipment Repairs and renewals Subscriptions Bad debts written off Bank charges Depreciation of sports equipment Depreciation of fixtures and equipment Depreciation of buildings Independent examiner's fees NET EXPENDITURE	2025 Total funds £ 2,527 37,636 10,288	2024 Total funds £ 1,860 22,167 4,611
	50,451	28,638
	50,451 (20,185) (473) (2,877) (1,258) (111) (6,861) (4,802) (2,729) (2,420) (458) - (2,848) (3,110) - - (1,190) (5,168) (16,051) (200)	28,638 (10,937) (1,484) (654) (1,373) (1,200) (10,555) (2,189) (2,504) (2,809) (2,838) (133) (1,199) (4,442) (140) (109) (1,190) (5,168) (16,051) (1,080)
	(70,741)	(66,055)
	(70,741)	(66,055)
	(20,290)	(37,417)

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