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2024-09-30-accounts

REGISTERED CHARITY NUMBER: 1108377

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2024

for

The Hull & East Riding Sports Club

360 Accountants Limited 18-19 Albion Street Hull East Yorkshire HU1 3TG

The Hull & East Riding Sports Club

Contents of the Financial Statements for the Year Ended 30 September 2024

Page
Chairman's Report 1
Report of the Trustees 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 18
Detailed Statement of Financial Activities 19 to 20

The Hull & East Riding Sports Club

Chairman's Report for the Year Ended 30 September 2024

Following the prior year planning application refusal for an outdoor multi use games area the trustees continue to look for alternative ways to generate new sporting and social activities to provide benefit to the local community.

The use of the bar and social area continue to generate valuable income that is re-invested back into the club to help continue provide facilities that our membership appreciates.

During the year we were faced with a difficult decision to replace our not so old heating and hot water system at significant expense following systematic failures of the prior installation.The replacement was financed from the clubs' reserves as our tight control on expenditure allows us the emergency expenditures when needed.

Our longer term aim continues to be to generate funds to allow us expansion and enhancement of our existing facilities.

These plans are being developed at a time when expenses on business are ever increasing but we remain focused on our mission and welcome new and existing members along with us on our journey.

Andy Huggett Chairman of Trustees

Page 1

The Hull & East Riding Sports Club

Report of the Trustees for the Year Ended 30 September 2024

The trustees present their report with the financial statements of the charity for the year ended 30 September 2024. 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

The Charity's objects are the provision, or assistance in the provision, of recreational facilities, in particular the provision of a sports centre for the public at large and/or those of youth, age, infirmity or disablement, poverty or economic and social circumstances, that have need of such facilities with the object of improving their condition of life.

Public benefit

The Trustees have given due consideration to the Charity Commission published Guidance on the Operation of the public Benefit Requirement and believe that the provision of the recreational facilities of the club as stated in the objectives of the charity, meet the requirement.

Page 2

The Hull & East Riding Sports Club

Report of the Trustees for the Year Ended 30 September 2024

ACHIEVEMENT AND PERFORMANCE Charitable activities Membership

2024 saw membership levels continuing at a healthy level with 41 runners paying club subscriptions.

Races

Individual involvement in White City's handicap race championship continued at a high level with 220 members competing in 11 locally organised road races. The 3 runners with the highest points total were awarded trophies and momentos were awarded to 10 runners completing a minimum of 5 races.

5 members competed in the City of Hull Inter Club Champagne League with 1 White City member being placed 5th overall on handicap.

Once again White City were invited to enter runners in the City of Hull winter league and the East Hull Harriers summer league.

Members also participated in 3 local challenge walk/runs at Scarborough, South Cave, and Brantingham.

Several members competed in full road marathons including London, Athens, Manchester, Leeds, and Chester.

Social Events

The club organised 2 Christmas social runs: a pudding plod followed by a quiz: a secret Santa and buffet and a Christmas themed pub plod.

18 members did an 8 mile Christmas walk from Beverley including a pub lunch at Walkington.

August saw 7 members tackling the annual cycle rude to Hornsea and back.

Hull and East Riding Squash Club

Return to court since the Covid-19 pandemic has not recovered to pre levels and membership renewals have continued to reflect this.

Local Participation

We have lost sponsorship of our Yorkshire Squash League teams and cannot therefore continue to participate. Local Humber Squash league, we only managed to field two teams with the greatly reduced number of squash players.

Juniors

With the continuing absence of a full time resident coach, it remains impossible to attract new junior members.

Racketball

The continuing performance of Racketball, supports court usage levels, together with the internal league competitions, but our ageing membership continues to give ongoing cause for concern.

Coaching

Page 3

The Hull & East Riding Sports Club

Report of the Trustees for the Year Ended 30 September 2024

Beginner & Intermediate squash coaching sessions have proved successful, with many of the participants continuing into full membership and participation in internal competition and local league involvement.

Development

The new, web based booking & administration system has been well received by the members and enables much improved communication and administration. It also allows for Pay & Play participation for non-members generation much needed additional revenue.

The diminishing membership causing reduced revenues, together with an ageing heating system and deteriorating courts needing significant investment, continues to give concern for the future of this section of the Sports Club.

Hull Badminton Centre Report - Year 2023 - 24.

Consisting of three resident clubs, Avenue, East Riding and Hull Badminton Clubs.

The Badminton Centre Committee are pleased to report another successful year both in terms of play and finance.

Although the Centre is as busy as ever court time is still available each week on a couple of morning and afternoon sessions. Every night of the week is extremely busy with junior sessions in the early evening and adult Club sessions following on later.

All three resident Clubs report good membership levels but would welcome more female members to play the sport.

The Hull & East Riding Junior Performance Centre is full and continues to offer first class coaching for all the talented juniors who attend. Currently eighteen members have been selected to play for Yorkshire County teams in the four junior age groups for under 13's, 15's, 17's and 19's.

In the adult section several players from the Centre play for Yorkshire senior teams at top-level in the open UK Inter-County league and other members play in the UK veteran Inter-County league in five-year age group bands from over 35 to 70 years.

During the year the Centre staged no fewer that twelve tournaments to cater for both junior and adult players from casual to advanced county level standard. Resident club teams played over a hundred Hull & District local league matches at the venue.

Our courts were hired by outside club teams for matches in the Yorkshire Inter-Club League and the Hull University used our hall for their inter-union matches against other Universities. We also hosted rounds of the National Schools Championships.

Such is the demand for the use of our purpose-built four court hall that we could do to double the size if only we had the space to expand.

As a result of fulfilling the huge demand for court usage we have achieved a sound financial position that enables the Committee to plan and carry out improvements to the facilities for the benefit of all the players.

Badminton Centre Committee

Sculcoates Football 2024

2023/24 season finished with Sculcoates Amateurs AFC first team finishing 2nd in the league, and represented the county league in the national county cup competition.

Page 4

The Hull & East Riding Sports Club

Report of the Trustees for the Year Ended 30 September 2024

The Academy team largely made up of 16-20 year olds started their season off with a win in a memorial game against old rivals Reckitts which was dedicated to Tony Exton, who sadly passed away in September 2022.

The Academy went on to achieve promotion, after finishing 2nd in their division, to the reshuffled county league championship division, leaving them one division behind the first team.

We were lucky to recruit a Myton league u13s team who had successfully won their division, in 2022/23 and went on to top the table for the first time as champions in 2023/24 season as Sculcoates Amateurs U14s, the highest division locally for their age group.

FINANCIAL REVIEW

Reserves policy

The Trustees, and taking advice from its independent examiner, have worked towards and implemented a financial reserves policy.

This Financial reserve is designed to cover 1 month's trading and operating expenses plus cover any financial liabilities as listed in the financial report.

FUTURE PLANS

2024 saw an increase over 2023 in the numbers of members participating in local races and social events which, hopefully, will be maintained in 2025 and encourage more runners to join the club.

The officers and committee of White City will always strive to maintain the ethos of the club as one that welcomes runners of all abilities, providing them with advice and support.

Les Taylor Chairman

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

Recruitment and appointment of new trustees

Our organisational structure is formed to a maximum of 15 Trustees and no less than 10. 7 of these trustees come direct from Tenant clubs and they are obliged to fill these positions.

There are then 8 trustee positions that are available to any member that wishes to be involved as a trustee. To be a trustee an application should be made prior to the general meeting, with a nomination from an existing member, at any time throughout.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1108377

Principal address

Chanterlands Avenue Hull East Yorkshire HU5 4ED

Page 5

The Hull & East Riding Sports Club

Report of the Trustees for the Year Ended 30 September 2024

Trustees

Mr D W Wobey Mr R J Witty Mr G Naylor Mr A C Huggett Mr J G Redshaw Mr S D Burrluck Mrs J E Cockshutt Mr M Birtles Miss P M Kilvington Miss S Hawksley Mr M Watkin

Independent Examiner

360 Accountants Limited 18-19 Albion Street Hull East Yorkshire HU1 3TG

Bankers

HSBC plc 55 Whitefriargate Hull East Yorkshire HU1 2HX

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.......................................................................... Mr A C Huggett - Trustee

Page 6

Independent Examiner's Report to the Trustees of The Hull & East Riding Sports Club

Independent examiner's report to the trustees of The Hull & East Riding Sports Club

I report to the charity trustees on my examination of the accounts of The Hull & East Riding Sports Club (the Trust) for the year ended 30 September 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 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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.

Sophie Holmes FCCA ACA The Institute of Chartered Accountants in England and Wales

360 Accountants Limited 18-19 Albion Street Hull East Yorkshire HU1 3TG Date: .............................................

Page 7

The Hull & East Riding Sports Club

Statement of Financial Activities for the Year Ended 30 September 2024

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
264,025
Investment income
2
4,058
Total
268,083
EXPENDITURE ON
Raising funds
3
286,417
Other
1,315
Total
287,732
NET INCOME/(EXPENDITURE)
(19,649)
RECONCILIATION OF FUNDS
Total funds brought forward
143,006
TOTAL FUNDS CARRIED FORWARD
123,357
Restricted
funds
£
-
-
-
831
-
831
(831)
11,970
11,139
30/9/24
Total
funds
£
264,025
4,058
268,083
287,248
1,315
288,563
(20,480)
154,976
134,496
30/9/23
Total
funds
£
272,970
4,586
277,556
279,221
-
279,221
(1,665)
156,641
154,976

The notes form part of these financial statements

Page 8

The Hull & East Riding Sports Club

Balance Sheet 30 September 2024

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
6
48,316
Investments
7
97
48,413
CURRENT ASSETS
Stocks
8
3,836
Debtors
9
5,299
Cash at bank and in hand
102,828
111,963
CREDITORS
Amounts falling due within one year
10
(36,075)
NET CURRENT ASSETS
75,888
TOTAL ASSETS LESS CURRENT
LIABILITIES
124,301
CREDITORS
Amounts falling due after more than one year
11
(944)
NET ASSETS
123,357
Restricted
funds
£
6,293
-
6,293
-
-
4,846
4,846
-
4,846
11,139
-
11,139
30/9/24
Total
funds
£
54,609
97
54,706
3,836
5,299
107,674
116,809
(36,075)
80,734
135,440
(944)
134,496
30/9/23
Total
funds
£
33,562
97
33,659
4,342
15,240
137,637
157,219
(29,294)
127,925
161,584
(6,608)
154,976

The notes form part of these financial statements

continued...

Page 9

The Hull & East Riding Sports Club

Balance Sheet - continued

30 September 2024

FUNDS
13
Unrestricted funds:
General fund
Disabled access fund
Non-specific development fund
Restricted funds:
Ladies changing room fund
Shower refurbishment fund
Cricket bays funds
TOTAL FUNDS
118,767
462
4,128
123,357
7,143
3,450
546
11,139
134,496
138,416
462
4,128
143,006
7,407
3,906
657
11,970
154,976

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Mr A C Huggett - Trustee

The notes form part of these financial statements

Page 10

The Hull & East Riding Sports Club

Notes to the Financial Statements for the Year Ended 30 September 2024

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, with the exception of investments which are included at market value.

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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 15% on reducing balance Fixtures and fittings - 15% on reducing balance

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.

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.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 11

The Hull & East Riding Sports Club

Notes to the Financial Statements - continued

for the Year Ended 30 September 2024

2. INVESTMENT INCOME

Deposit account interest
Government grants
3.
RAISING FUNDS
Raising donations and legacies
Support costs
4.
TRUSTEES' REMUNERATION AND BENEFITS
The following trustees provided administration services during the year at a cost of:
J Redshaw
30/9/24
£
266
3,792
4,058
30/9/24
£
193,829
30/9/23
£
188
4,398
30/9/23
£
188
4,398
4,586
30/9/23
£
177,964
2024
£
4,200
2023
£
1,450

At 30 September 2024, the charity owed £12 (2023 - £12) to Redland Services, an entity controlled by J Redshaw.

Trustees' expenses

There were no other trustee's expenditure paid for the year ended 30 September 2023 nor the year ended 30 September 2022.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

Employed staff 30/9/24
30/9/23
10
9

No employees received emoluments in excess of £60,000.

continued...

Page 12

The Hull & East Riding Sports Club

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

6. TANGIBLE FIXED ASSETS

COST
At 1 October 2023
Additions
At 30 September 2024
DEPRECIATION
At 1 October 2023
Charge for year
At 30 September 2024
NET BOOK VALUE
At 30 September 2024
At 30 September 2023
7.
FIXED ASSET INVESTMENTS
MARKET VALUE
At 1 October 2023 and 30 September 2024
NET BOOK VALUE
At 30 September 2024
At 30 September 2023
There were no investment assets outside the UK.
8.
STOCKS
Stocks
Freehold
property
£
80,361
-
80,361
65,557
2,216
67,773
12,588
Fixtures
and
fittings
£
151,966
26,739
178,705
133,208
3,476
136,684
42,021
Totals
£
232,327
26,739
259,066
198,765
5,692
204,457
54,609
14,804 18,758 33,562
Listed
investments
£
97
97
97
30/9/24
30/9/23
£
£
3,836
4,342

continued...

Page 13

The Hull & East Riding Sports Club

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£ £
Trade debtors - 8,176
Other debtors 5,299 6,289
Prepayments - 775
5,299 15,240
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other loans (see note 12) 30/9/24
£
2,832
30/9/23
£
-
Trade creditors 11,245 16,549
Social security and other taxes 1,637 1,718
VAT 10,259 7,450
Other creditors 302 927
Accrued expenses 9,800 2,650
36,075 29,294
11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Other loans (see note 12) 30/9/24
£
944
30/9/23
£
6,608
12. LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand: 30/9/24
£
30/9/23
£
Other loans 2,832 -
Amounts falling between one and two years:
Other loans - 1-2 years 944 6,608

continued...

Page 14

The Hull & East Riding Sports Club

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

13. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Disabled access fund
Non-specific development fund
Restricted funds
Ladies changing room fund
Shower refurbishment fund
Cricket bays funds
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Ladies changing room fund
Shower refurbishment fund
Cricket bays funds
TOTAL FUNDS
At
1/10/23
£
138,416
462
4,128
143,006
7,407
3,906
657
11,970
154,976
Incoming
resources
£
268,083
-
-
-
-
268,083
Net
movement
At
in funds
30/9/24
£
£
(19,649)
118,767
-
462
-
4,128
(19,649)
123,357
(264)
7,143
(456)
3,450
(111)
546
(831)
11,139
(20,480)
134,496
Resources
Movement
expended
in funds
£
£
(287,732)
(19,649)
(264)
(264)
(456)
(456)
(111)
(111)
(831)
(831)
(288,563)
(20,480)

continued...

Page 15

The Hull & East Riding Sports Club

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At
1/10/22
£
Unrestricted funds
General fund
138,974
Disabled access fund
462
Non-specific development fund
4,128
143,564
Restricted funds
Ladies changing room fund
7,847
Shower refurbishment fund
4,442
Cricket bays funds
788
13,077
TOTAL FUNDS
156,641
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
277,556
Restricted funds
Ladies changing room fund
-
Shower refurbishment fund
-
Cricket bays funds
-
-
TOTAL FUNDS
277,556
Net
movement
At
in funds
30/9/23
£
£
(558)
138,416
-
462
-
4,128
(558)
143,006
(440)
7,407
(536)
3,906
(131)
657
(1,107)
11,970
(1,665)
154,976
Resources
Movement
expended
in funds
£
£
(278,114)
(558)
(440)
(440)
(536)
(536)
(131)
(131)
(1,107)
(1,107)
(279,221)
(1,665)

continued...

Page 16

The Hull & East Riding Sports Club

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Disabled access fund
Non-specific development fund
Restricted funds
Ladies changing room fund
Shower refurbishment fund
Cricket bays funds
TOTAL FUNDS
At
1/10/22
£
138,974
462
4,128
143,564
7,847
4,442
788
13,077
156,641
Net
movement
in funds
£
(20,207)
-
-
(20,207)
(704)
(992)
(242)
(1,938)
(22,145)
At
30/9/24
£
118,767
462
4,128
123,357
7,143
3,450
546
11,139
134,496

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
Ladies changing room fund
Shower refurbishment fund
Cricket bays funds
TOTAL FUNDS
Incoming
resources
£
545,639
-
-
-
-
545,639
Resources
Movement
expended
in funds
£
£
(565,846)
(20,207)
(704)
(704)
(992)
(992)
(242)
(242)
(1,938)
(1,938)
(567,784)
(22,145)

continued...

Page 17

The Hull & East Riding Sports Club

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

14. RELATED PARTY DISCLOSURES

During the year, Mr J Redshaw provided accountancy services totalling £1,800 (2023 - £1,450).

As at 30 September 2024, the charity is owed £4,309 (2023: £4,309) from Hull & East Riding Amateur Athletic Company,Limited(THE), a related company.

The trustees use the facilities of the charity at non preferential rates.

15. FUNDS

The restricted funds of £7,143 are represented by £2,297 in assets and a cash balance of £4,846 being held for further expenditure on the ladies changing rooms.

Page 18

The Hull & East Riding Sports Club

Detailed Statement of Financial Activities for the Year Ended 30 September 2024

INCOME AND ENDOWMENTS
Donations and legacies
Bar takings
Tenat club rents
Gaming machines
Subscriptions
Catering income
Donations
Flat income
Light and heat recharge
Investment income
Deposit account interest
Government grants
Total incoming resources
EXPENDITURE
Other trading activities
Purchases
Sky subscriptions
Bad debts
Support costs
Management
Wages
Social security
Pensions
Rent, rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Cleaning
Carried forward

30/9/24
30/9/23
£
£
132,223
147,756
44,598
39,704
391
1,124
8,703
6,860
67,882
69,660
150
50
7,524
4,439
2,554
3,377
264,025
272,970
266
188
3,792
4,398
4,058
4,586
268,083
277,556
82,742
97,216
4,168
4,041
6,509
-
93,419
101,257
99,932
94,593
3,792
4,250
703
1,955
8,887
7,506
13,993
11,685
22,012
15,412
559
36
1,307
1,286
1,343
448
3,556
5,479
2,557
2,401
158,641
145,051

This page does not form part of the statutory financial statements

Page 19

The Hull & East Riding Sports Club

Detailed Statement of Financial Activities

Management
Brought forward
Repairs and renewals
Finance
Bank charges
Depreciation of tangible fixed assets
Information technology
Computer expenses
Governance costs
Accountancy and legal fees
Total resources expended
Net expenditure
for the Year Ended 30 September 2024
30/9/24
30/9/23
£
£
158,641
145,051
23,807
20,072
182,448
165,123
2,961
2,698
5,693
7,722
8,654
10,420
297
396
3,745
2,025
288,563
279,221
(20,480)
(1,665)

This page does not form part of the statutory financial statements

Page 20