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:
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 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**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Charitable activities:
Memorial Sports Ground and Wharf
Street play area
**EXPENDITURE ON:**
Charitable activities:
**3**
Memorial Sports Ground and Wharf
Street play area
**NET EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**12**|**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**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Charitable activities:
Memorial Sports Ground and Wharf Street play
area
**EXPENDITURE ON:**
Charitable activities:
**3**
Memorial Sports Ground and Wharf Street play
area
**NET EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**12**|**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**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**7**
**CURRENT ASSETS**
Stocks
**8**
Debtors
**9**
Cash at bank and in hand
**Creditors: Amounts Falling Due**
**Within One Year**
**10**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted Funds
Unrestricted Funds
**TOTAL FUNDS**
**12**|**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**
**£**
**Cost**
As at 1 July 2024
560,554
As at 30 June 2025
560,554
**Depreciation**
As at 1 July 2024
190,226
Provided during the period
16,051
As at 30 June 2025
206,277
**Net Book Value**
As at 30 June 2025
354,277
As at 1 July 2024
370,328
8.
**Stocks**
Stock
9.
**Debtors**
**Due within one year**
Trade debtors
Prepayments and accrued income
10.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Accruals
Deferred Income|**Land &**
**Property**
**Freehold**
**£**
560,554|**Plant &**
**Machinery**
**£**
5,948|**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**
|**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Restricted funds
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Restricted funds
**Total 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)|
Page 14