Coniston Sports & Social Centre Annual Report and Accounts May 2023 to April 2024
Coniston Sports & Social Centre Shepherds Bridge Lane Coniston, Cumbria
LA21 8AL
015394 41812
conistonsports@gmail.com www.coniston-sports.co.uk Registered Charity: 1121782 HMRC Charity Reference: XT17885
Coniston Sports & Social Centre (Charity Number 11217821 Trustees Annual Report and Financial Statements Year Ended 30 April 2024
Coniston Sports & Social Centre Contents Page Reference and administrative detai15 Management Committee, annual report Independent examiner's report on the financial statements li Statement of Financial Activities incorporating Income & Expenditure Account 12 Balance Sheet 13 Notes to the Financial Statements, incorporating: Statement of Accounting Policies 14 Other Notes to the Flnancial Statements 17
Coniston Sports & Social Centre Page I Reference and Administrative Details The trustees preser¢t their report and the financial statements of the charity for the period ended 30 April 2024. Charity name Coniston Sports & Social Centre Reglstered charlty number 1121782 Presldent Mr J Hartshorn (Appointed J(Jne 20231 Chair Mr W Watson Treasurer Ms C Crisp Secretary Ms R Myers Trustee5 Mr N Matthews Mr W Watson Mr E Crisp Mrj P Holmes Commlttee Miss J Hadwin Mr L Wilkinson Mr M Wardle Mrs S Walker Mrs J Jones Ms F Devlin Centre Manager Mr M Wardle Reglstered offlce: ShepheTds Bridge Lane Coniston Cumbria L4218AL Independent Examiner Mr Darren Little Saint and Co The Old Police Station Church Street Ambleside Cumbria LA22 OBT Bankers Barclays Bank PLC 9 Highgate Kendal Cumbria LA9 4DF
Coniston Sports & Social Centre Page 2 Management Committees, Report for the Year Ended 30 April 2024 The Management Committee present their annual report together with the financial statement5 of the charity for the period. Background In the heart of the Lake District, Coniston Sports and Social Centre ICSSCI is a purpose built centre for all the needs of a busy village. When local man John Usher died, tragically, in 1993 he left the bulk of his estate to five village organisations of which the long-establi5hed Coniston Amateur Football Club Iconiston AFC) was one. The football club very kindly donated their legacy towards the founding of the Coniston Sport5 and Social. A small committee of local volunteers wa5 Set up to co-ordinate the project and involved the securing of additional funds through local fundraising initiatives and a substantial grant from the Sport England Lottery Fund. The project was not without problems however the commitment and dedication of this small group of local people saw the new Coniston Sports and Social Centre open its doors August 14th 2004. Coniston Sports and Soclal Centre is now used by locals and vSsitors to Coniston alike. It has become a premier venue for functions and parties as well as acting as a base for large charity and corporate events. The 8ym has a keen following and the centre has accommodated several different exercise and evenin8 classes over the year5. While football is the predominate sport played at the centre others include tennis, netball, rounders, darts and even sledgin8 and 5nowboardin8. Coniston Sports and Social Centre became a registered charity on the 3rd December 2007- Registered Charity Number.. 1121782 Strurture, Governance and Management Governlng Document The charity is an unincorporated Assoc5atSon wlth a constitutlon adopted 05 September 2006. It was registered with the Charities Commission on 03 December 2007. Management The charity 15 administered by a Management Committee. The committee comprises of men and women who give up f ree tlme and energies to support the Centre. The Committee work in partnership with the Coniston Amateur Football Club to enhance and enrich the opportunities for everyone in the district of Coniston. Honorary Officer5 con515t of three Trustee5 plus President, Chair and Treasurer. Objectlves and Activitles Summary of the objects of the charSty set out In Its 8overnln8 document The Area of Benefit of the Charity is the inhabitants of Coniston and the surrounding area. The objects of the charity are.. To provide facilities for recreation and other leisure time of people, who have need of such facilities, by reason of their youth, age, infirmity or disability, financial hardship or social and economic circumstances. In addition, to provide such facilities for the Public at large in the interests of social welfare with the object of improving conditions of life. Oblectives and actfvltles for the Public Benefit The Trustees have given consideration to the charity commission's general guidance on public benefit when reviewing the objectives and in planning for future activities.
Coniston Sports & Social Centre Page 3 Management Committees. Report for the Year Ended 30 April 2024 Achievements, Performance and Financial Revlew Trustee's Re ort The recent year has seen more stability and security for Coniston Sports and Social Centre. The Committee has had time to assimilate and has been resolute and determined in ensuring the charity Stays viable in a challenging and demanding climate. It has stayed cornmitted to meeting the Centre's vision of promoting sports and activity within the community, as well as providing amenities and services to the people of Coniston and the surrounding area. Stafflng Following the consultation that took place in 2022123, a team of staff has been built and implemented around a core consisting of a new Centre Manager appointed in January, Centre Admin & Finance p051tion and one of the Centre's long standing Centre Assistants. The team includes several Centre Assistants on zero-hour contracts, a Centre Cleaner and a Ground5 Maintenance position. Contracts of employment have been written, a8reed and provided to all staff. Actlvltles Part of Coniston Sports and Social Centre's vision is to encourage, facilitate and promote sports and activity within the community. It is the home of Coniston AFC whom we support and maintain a close relationship with. Alongside this we continue to offer services, invest in new sporting activities, and work with external providers to ensure we have a diverse range of offerings for the local community. These can be seen below. GYM~ Community gym offering aerobic, cardiovascular, and resistance trainn8 equipment. The gym introduced a bookin8 system after the COVID 19 pandemic, this has been kept in place and has helped to attract new members and demographics that we have not seen using the gym facility in previou5 years. Embrace Fitness women's only personal trainin8- This has boosted 8ym membership and has encouraged many women in the community to use the gym facilities and lead stronRer and healthier lives. Women's netball training- this has seen bi8 success and continues to 8row. Committee member Sue Walker started these sessions and balls and nets were purchased throu8h Sport England grant f undlng to enable thls. 8asketball training- These sessions have been run and provided by local resident Wlll Hardy. The balls and hoops to support this have been purchased through Sport En8land 8rant funding. Summer holiday activities organised by Coniston Sports and Social Centre through HP activities. This is for children aged 7- 14 years and has already seen a large upthke. This will be continued into 2025 with further dates. Youth Club was reintroduced in early 2024. The committee and trustees have committed a large amount of time alongside local youth worker Chris Clark Youth Club has seen steady uptake and now has 15-16 regular attendees. Funding has been secured for equipment and future trips. Pilate5 takes place weekly in the main room and has a strong attendance. Young at Heart group run by Trustee Nick Matthews meet weekly and are re8ularly well attended. Easy movement and exercise are followed by a sociable lunch provided by the Centre. Ruskin Runners are a local running group who formed from after taking part in one of the several Couch to sk programmes run by trustee Ed Crisp. They use the Centre as a meeting point for their runs and sometime5 use the MUGA for training sessions when the weather is not favourable. Outdoor Activities- including Bi8 Adventure who are based on 51te. Coniston and District Tennis Club are based at the Centre and continue to enjoy league success. Events Coniston Sport5 and Social Centre is home to many events throughout the year. Some are organised and facilitated by the staff, committee and trustees, whilst others by external providers who use the centre as a hub. Coniston bonfire and fireworks continues to be a big draw for locals and non-locals alike. People travel from as far as Kendal and even f urther to attend the event. The Keswick to Barrow/Coniston to Barrow charity event continue to use the Centre as a halfway staging post. Lakeland Trails relocated their Coniston based run series to use the Centre as a bèse, start, and finish. This saw runners taking part in Iok, half marathon and marathon distance courses taking in the 5urroundin£ area. Coniston Sports and Social Centre will be celebrating its 20th anniversary in 2024 and to mark the occasion will be holding a celebration day with events such as charity football match between Strong FC and Coniston AFC, buggy race, tug of war, bouncy castle, inflatable beat the goalie, dog show, live music etc.
Coniston Sports & Social Centre Page 4 Management Committees, Report for the Year Ended 30 April 2024 Trustee's Re ort cont. Other We continue to work with the Parish Council and Emergency planning group and have installed an emergency generator on Site funded by Electricity North West via the Parish Council. This will provide contingency for emergency events such as Storm Arwen which saw power cuts across the local areas. The Centre provides space for those affected by such events and most recently was able to provide a warm space overnight, along with food and drink for c45 people in the area that were caught in the heavy snows in early December 2023. The Parents and Toddlers group continue to use the Centre for their weekly meetings. The Monthly Charity Quiz nights have continued and have raised several thousand pounds for local charities, The Centre offers the only bar in the area showing live sports with Sky Sports. Halloween and Christmas parties for local children. These were extremely popular in 2023, and we were forced to increase capacity to cope with demand. The parties continue to be free for all children. Live music with local bands and sin8ers re8ularly takes place at weekends and attracts a good audlence. This helps raise vltal funds for the charitv. The Centre is also available for hire for events such as birthday parties and weddings, with several members of the local community holding their weddin8 parties on 51te In recent times. Present and Future Investment Tap2Park has been a 8reat investment and has boosted the Centre's income from parking. It has made it easier for customers to pay not only parking, but also for overnight camping which can 811 be done u5in8 a QR code displayed on site. Since the last report, the office space has been finished and now provides a designated area for the Centre Manager and Admin roles to carry out work away frorn the bar area. The Grounds Maintenance officer ha5 coordinated and completed many Improvements on site alongside committee member Lee Wilkinson who provides expertise for more complex tasks. Some of which include- Reductlon of laurel bushes behind the MUGA Comprehensive cleaning of the MUGA New centrepiece sign at the front of the site New lights at the front of the site 50 tons of fresh gravel distributed and spread over the parkin8 area on site Refurbished the sta8e area in the main bar area Alongside the netball and basketball nets, football nets and balls were also purchased to go in the MUGA for local community to use FOC. The Centre has also been able to secure funding and invest into a complete kitchen refurbishment. This will enable us to provide better care during emergency events such as Storm Arwen as well a5 improve the offering for customers. We are currently searching for funding sources to enable us to replace all external doors on site with improved fire doors as well as funding for energy efficient LED lighting for the MUGA. Finally, we are looking into funding sources to UP8rade several Items In the community gym such as the aerobic and cardiovascular eauipment, Special thank you to our local sponsors over the years - The Coni5ton '14, annual road race and The Rawdon Smith Trust. The Trustees
Coniston Sports & Social Centre Page S Management Committees, Report for the Year Ended 30 April 2024 Chalrrnan'5 Re ort A hu8e amount of progress has been made in the last year, this 15 mainly due to the tremendous eflort the Committee and Trustees have put in to maintain the success of the centre. A strong committee has ensured that the Centre has been able to move forward in every aspect of our operations on site, growing our business model and ensuring we maintain our charitable objectives. The appointment of Matthew Wardle as our new Centre Manager at the start of February, has given the Centre a huge shot in the arm regarding the day to day running of the centre, with a strong background in hospitality and management, Matthew is also a sportsman at heart and epitomises the aims and objectives of the Centre. The thing l am most proud of is the expansion of our sporting activities, in partlcularly, the more diverse use of the MUGA, with new groups setting up to play basketball, netball and the13rge number of children from the community and beyond using it for football and general play. A lot of the new activities, Including the new youth club have been facilitated by grant funding, which has been the real 5ucce55 story of the last 12 months, but we intend to continue our growth within the Centre, to expand our customer base, be more agile for the needs of the area (we were recently the pollin8 Station) and look to the future needs of our strong and 8rowin8 community. Thi5 can only be achieved by grovrth, sustainability and grant funding from the sport's governing bodies and other community chests, such as, The Rawdon Smith Trust Fund, The Coniston 14 Race Committee, and several other groups who donate regularly to the community, and to whom we are extremely grateful. The improvements to the Centre are runnlng alongside the need to malntaln the fabric of the building, which is now over 20 years old, and Ss starting to need more and more TLC as it ages. We are lookin8 continuously to improve the layout of the buildin8 and going forward, have arnbitious plan5 to expand. I would Ilke to show my thanks to the committee and trustees who over the last 12 mor)ths have proved what a great team we have here at The CSSC and have led the way in the community for sUPPOrting the people of Coniston and beyond, William Watson Chalrman
Coniston Sports & Social Centre Page 6 Management Committees, Report for the Year Ended 30 April 2024 Secreta sRe ort We last held an AGM in June 2023 where the committee was formed. we elected our new Pre5ident-John Hartshorn who has over the years been a huge 5UPPOrter of the club in many ways, and regular in the club with his wife, Christine. The rest of the committee was elected / re-elected and con515ts of four Trustees- all whom retained their position, a Treasurer, a Secretary and six further committee member5 lone who was standing for the cricket club and one for the football clubl were appointed. Charlotte Crisp has continued in the position of Treasurer for the Centre and has ensured all the accounting aspect5 of the Centre and the Charity Commissions have been completed on time and is continuing to ensure robust internal controls are being adhered to. We have held seven committee meetings since our last AGM with the sub committees covering the main areas of the Centre's work- they cover Sports Development, HR and Finance, Entertalnments, Grounds and Gym, these sub committees identify and organi5e the work needin8 done and bring them to the main committee for discussion. Several outdoor 8roups continue to meet at the Centre and use the facilities. We continue to offer parking for car5 in our car park via the cash only parking machine and since our last AGM we have installed Tap2Park which 5eem5 to have been a huge success offering a cashless parking way to pay. The Club is still well sUPPOrted by locals and we have 156 members who regularly use the facilities including the Gym. We have 2 new sporting clubs on offer this year after bein8 8ranted funds from Sport England for Basketball and Netball equipment. The other regular groups which we host have seen a growth in numbers this year also, these include the Parent and Toddler group, Young at Heart and Youth Club has made a return with numbers growin8 each month also. We have held several music evenin8s which have brought many people to the Centre and much needed income. Our Monthly Charity Quiz ni8hts are still running. The Centre has been more proactive wlth advert5sing events this year especlally on Facebook and we have 8rown the number of our follower5 to over 1,500 on our page, For the f irst time this year we have been the host to the Lakeland Trails race from Coniston and the Centre was highly praised by the organisers for the site and the running of it. Last June our Centre Manager left at short notlce and we continued to run with the huge 5UPPOrt of the Committee and staffing teams. In January we appointed a new manager- Matt Wardle, who started in his position in February. He has reintroduced doing the buffet foods for adventure groups when requested and has with the help of the committee overseen the refitting of the kitchen. We continue to employ a Centre Admin and Finance, Centre Cleaner, Centre Maintenance as well as 2 part time Centre Assistants and 4 further Centre asslstants that do ad hoc shifts, Going forward the Centre is now lookin8 to replace the MUGA lights and update the changing rooms hopefully via funding. We re soon going to be painting the mai n room and updating the chair covers. New gym equipment is also on the horizon when funds allow. The Centre ha5 made huge progress in the past 18 months and we hope that with the continued support of our members and the local community it will always be able to offer its faciltties to all that wish to use them. However, it cannot run without the support of a committee and we would appreciate any new members that can give some time to the Centre so we can make it reach its Potential. Rebecca Myers Secretary
Coniston Sports & Social Centre Page 7 Management Committees. Report for the Year Ended 30 April 2024 Treasurerfs Re ort Flnance For the financial year 2023124 Coniston Sports & Social Centre reported a surplu5 of £15,554, excluding the Elettricity North West kitchen grant a surplus of £5,254, versus prior year which was a loss of1£15,0761. Increasin8 total charity funds to £39,690. Cash in hand and bank balance5 as at 30th April 2024 were £19,463, we continue to aim to carry a minimum reserve of £10,000. Total income for the year £177,813 excluding ENW kitchen grant £167,513 vs PY £173,391. Income from the bar, food and event hire being the largest source of income at £88,158, camping £37,725, grants & donations £25,505, parking £8,333 gym £8,417 the balance made up of donations and community actlvltles. Grants recelved- Electricity North West IKitchen refurbi5hrnentl Rawdon-Smith Trust (Youth Club) Sport England (Netball) Parish Council IAmenities Fundl 10,300 1,5 780 750 Our children partles were very well attended and free to all, we wlll be fundralsing through the summer in support of this. Total expenditure for the year £156,284 vs prior year £181,199 of which £14,921 lower bar costs due to lower income. Bar margin at 57% Is conslstent with prlor year. Staff payroll costs of £61,195 a decrease vs 2022123 of £14,973 largely driven by no Centre Manager for 6 months. A pay rise of 7% was awarded to all staff in April 2024, we continue to pay in excess of the National Living Wage, In recognStlon and appreciation for the loyalty from our team. Costs relating to entertainment and TV sports subscriptions are in line with prior year, we have recently negotiated a decrease in the Sky TV subscription. Based on prior year usage our utility contracts saw a c£4k increase, this has been mitigated down to c£lk by more efficient management of heating and electricity usage. Total site repair5 and maintenance c05t5 of £18,370 an increase vs 2022123 of £1,245, driven by repairs to the sit on mower and cutting of the laurel hedge which had not been done since 2019. We have a strong culture of value for money, but now also investing in equipment of the required standard. We will continue to upgrade the facilities as funds allow, elements of the building are now reaching the end of their useful life, we will apply for grants wherever possible when the expenditure 15 too large to be absorbed by our own funds. Fixed asset equipment added in the year £3,856.. gym equipment £798, dishwasher £840, freezer £660, basketball equipment £600 (Sport England funds to be received in 20241251, 2 x laptops £958. There was a loss on disposal of the previous dishwasher of £875, which was not fit for purpose. The balance sheet is fully reconciled and submissions and payments to HMRC for PAYE and VAT are up to date. The bank mandate is fully up to date.
Coniston Sports & Social Centre Page 8 Management Committees, Report for the Year Ended 30 April 2024 Treasurerfs Re ort cont. There is a clear separation of duties in place, with Centre Manager, Centre Finance and Treasurer operating day to day in line with the approved Financial Controls and Procedures. There have been no breaches of internal financial controls and no reportable issues to The Charity Commission. The 2023124 accounts have been prepared by Saint and Co and are ready for submission to the Charity Commi55ion. Governance All actions required by our insurance risk assessor have been completed includin8.' DBS checks and safeguarding course for all stafflvolunteers, fire risk assessment, legionella assessment, improved accldent reporting/trackin& business continulty pla and safeguardlng. Sue Walker appointed Designated Safeguarding Lead Jen Hadwin appointed Whistleblowing Officer The following policies have been reviewed and approved by Committee.. Adult Safeguarding Equality, Diversity and Inclusivity Financial Controls and Procedures Whistleblowing Youth Safeguarding Charlotte Crlsp FCCA Treasurer
Coniston Sports & Social Centre Page 9 Management Committees. Report for the Year Ended 30 April 2024 Centre Mana erf5 Re ort I started in my role a5 Centre Manager on Ilth February 2024. 1 was already familiar with the day-to-day operation at CSSC. I have been involved for some time and have been on the committee since December 2022. The early months of 2024 were fairly slow due to low footfall mainly caused by the poor weather. We spent thls time plannin8 improvements to the slte, implementing staff training and going over procedures and policies and making changes where necessary. The bar continues to open and offer events to entice locals to come and support us. These include music event5, bands, and quizzes. We also offer SKY Sports and are now the only place in the village that offers regular live sports at weekends. Prices are kept as low as possible, and we are still the cheapest place for a drink in the villa8e. Staff are now all DBS checked, and we are compliant with our safe8uardin8 policy. We needed to make some changes after a fire inspection and recommendations made have all now been put In place. All Risk Assessments have been reviewed and updated where necessary. Improvements have been rnade to our Multi Use Games Area. 70 man hours were put into an extensive clean of the playing surface and 5ub5equently new sports have been introduced to the site, mainly Netball and Basketball, and these add to football and tennis that are already heavily invested in. The grants received from Sports England for the Netball and Basketball have brought new life to CSSC with an influx of new and old faces taking up sport. This at the heart of everything we do. We still have a long way to go and the MUGA is 20 years old, future plans involve new floodlights the ones we have are in poor workin8 order. Other plans we are looking i nto improving are the tennis nets, the plan is to put in removable posts for ease when transforming the area for different Sports that need to be played. We continue to offer the slte for communlty events and there is somethlng golng on most days, some of the thin85 on offer are Pilates, Young at Heart, Youth Club, Parents and Toddlers, and monthly quizze5, all are well attended and all are non-profit. After Storm Arwen where the site was used as a drop-in centre and a hub for nearly a week, it was decided that we needed to make improvements to future proof CSSC in the event ol a similar event happening again. We have worked c105ely with Coniston Parish Council and wider parties to make thi5 happen. We have designed and fitted a new kitchen and must thank Electricity North West for the grant that made this possible. The improvements made increases the volume and type5 of food we can offer. We have also got a large generator that will power the site should the village be without power for any length of time. This will enable us to deliver hot food to those that may need it as well as somewhere for people to drop in get some warmth, hot drlnks and food and even washin8 and Shower Camping and carparking continue to brin8 In valuable income and this money is invested back Into the sitelcentre to make improvements. We have just renewed the carpark Stone and are in the proce55 Of replacing windows and doors. Other jobs on the horizon are repainting the internal areas, recoverin8 the chairs, improving the washing up areas for campers, and the decking area to the front of the building. Matthew Wardle Centre Manager
Coniston Sports & Social Centre Page 10 Management Committees. Report for the Year Ended 30 April 2024 Declaration The trustee5 declare that they have approved the trustees, report at their meeting and signed on its behalf by.. /1 Mr W Wat50n Trustee Date
Coniston Sports & Social Centre Page 11 Independent Examiner's Report on the Financial Statements to the Trustees of Coniston Sport5 & Social Centre I report to the trustees on my examination of the accounts of the above charity for the year ended 30 April 2024. Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111"the Act"). The charity'5 trustees consider that an audit is not required for the year under settion 144 of the Charities Act 2011 and that an independent examination is appropriate. I report in respect of my examination of the Trust's accounts carried Olft under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charlty Commission under section 14515llbl of the Act. Independent examlner's statement I have completed my examination. I confirm that no material matters have come to my attention in connectlon with the exarnination lother than that disclosed belowl which 8ives me cause to believe that In, any material respett.. the accountin8 records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) RegulatiOT)s 2008 other than any requirement that the accounts give a 'true and falrf view which is not a matter considered as part of an independent examination. have no concerns and have come across no other matters in connectlon with the examlnatlon to whlch attention should be drawn I order to enable a proper understanding of the accounts to be reached. ren Little Ilndependent Examiner) or and on behalf of Saint & Co Chartered Accountants & Statutory Auditors The Old Police Station Church Street Ambleside Cumbri LA22 OBT i¥ Date
Coniston Sports & Social Centre Page 12 Statement of Financial Artivities for the Year Ended 30 April 2024 Ilncluding Income and Expendlture Account) Unrestrirted Funds Restrlrted General Funds Endowment Funds Total 2024 Total 2023 Note Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Other 13,345 151,641 329 338 12,160 25,505 151,641 329 338 9,405 159,713 4,244 29 Total 165 653 177 813 173 391 Expendlture on: Raising funds Charitable activities Other tradin8 activities 5,975 155,504 5,97S 156,284 7,268 181,199 780 Total 161479 780 162 259 188 467 Net in¢ome I lexpendlture) before Investment galnslllosses) Net gains/llossesl on Investments 4,174 11,380 15,554 115,0761 Net Income I lexpendlturel 4,174 11,380 15,554 115,0761 Transfers between funds 600 16001 Other recoBn15ed galn5 and11055esl Other gainslllossesl Net movement In funds 4,774 10,780 15,554 115,0761 Reconciliation of fund5 Total funds brought forward li 24,136 24,136 39,212 Total funds carrled foThvard li All of the charity's activities derive from continuing operations during the above financial periods.
Coniston Sports & Social Centre Page 13 Balance Sheet as at 30 April 2024 2024 2024 2023 2023 Note Fixed assets Tangible assets Investments 11,610 10,276 11,610 10,276 Current assets Stock Debtor5 Cash at bank and in hand 3,474 20,032 19,463 42,969 3,042 847 19,093 22,982 Llabllitles Creditors.. Amount fallin8 due within one year Net curient assets 114,8891 19,122 28,080 13,860 Total assets less current Ilabllltles 39,690 24,136 Creditors.. Amount falling due after one year Total net assets less current Ilabllltles 39,690 24,136 Funds of the acaderny trust: Unrestrlcted funds Restricted funds Endowment funds 28,910 10,780 24,136 Total funds li 39,690 24,136 Coniston Sports & Social Centre Management Committee's Certificate Year Ended 30 April 2024 We certify that the books, vouchers and information produced to Saint & Co, from which the attached accounts have been prepared, contain a full and correct record of the charity's transactions to the best of our knowledge and belief. Thefin I statements were approved by the trustees, and authorised for issue and signed on their behalf by.. Mr W Watson Trustee Charlotte Crlsp Treosurer Date
Coniston Sports & Social Centre Page 14 Notes to the Financial Statements for the Year Ended 30 April 2024 Statement of Accountlng Policies A summary of the principal accounting policies adopted Iwhich have been applied consistently, except where notedl, judgements and key sources of estimation uncertainty, IS set out below. General Informatlon Coni5ton Sports and Social Centre is an unincorporated charity in the United Kingdom. The address of the registered office is given in the charity information page of these f inancial statements. The nature of the charity's operations and principal activities are to provide facilities for recreation and other leisure time of people, who have need of such facilities, by reason of their youth, age, infirmity or disability, financial hardship or social and economic circumstances. Basls of Prepafatlon These accounts have been prepared Ljnder the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notelsl to these accounts. The accounts have been prepared In accordance with.. the Statement of Recommended Practice.. Accounting and Reporting by Charities preparin8 thelr accounts In accordance Wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kin8dom and Republic of Ireland IFRS 1021 • and with the Charities Act 2011. The trust meets the definition of a public benefit entity under FRS 102. The financial statements are prepared In ster15ng, which is the functional currency of the entlty. Flnanlcal Statements The accounts comprise two primary statement5 SUPPOrted by notes. These statements are.. Statement of Financial Activities: This statement discloses all capital and income resources and expenditure and contains a reconciliation of all movements of the charity's funds. The figures are analysed between general and restricted funds. Balance Sheet- This summarises the assets that are used by the charity to achieve its objectives. These accounts are prepared on an accruals basis and include income and expenditure as they are earned or incurred, rather than as cash 15 received or paid. Golng Concern The trustees do not believe that there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a 80in8 concern. Income Income 15 included in the Statement of Financial Activities ISOFAI when.. the charity becomes entitled to the re50urces,' it is more likely than not that the trustees will receive the resources,. and the monetary value can be measured with sufficient reliability. All incoming resources are included in the Statement of Financial Activity when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. Gifts in kind donated for distribution are included at valuation and recognised a5 income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers. Grant5 receivable are credited to income upon entitlement.
Coniston Sports & Social Centre Page 15 Notes to the Financial Statements for the Year Ended 30 April 2024 Statement of Accounting Pollcles Icontlnued) Expenses All expenditure is accounted for on an accruals basis and has been classified under headin8S that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminatin8 information in 5UPPOrt of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charlty and compllance wlth constitutional and statutory requirements. Tanglble Ilxed assets and depreciation Tangible fixed assets costing more than £500 are capltalised and included at cost lin the case of donated a55ets the fair value at the date of acquisition) including any incidental expenses of acquisition. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a reducin8 balance basis over their expected useful economic lives as follows.. Governance costs are those incurred in connection with administration of the charity and compliance wlth constitutional and statutory requirements. Fixtures, Fittin85 and Equipment Iolts per annum, reducing balance Sto¢k Stock consists of purchased goods for resale. Stocks are valued at the lower of cost and net realisable value. Items donated for resale or distribution are not included in the financial statements until they are sold or distributed. Debtors Debtors (including trade debtors and loans receivablel are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Llablllty recognltion Liabilities are recognised where It is more likely than not that there is a legal or constructive obllgation commltting the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Provislons for IlabllltSes A liability 15 measured on recognition ot its historical cost and then 5ub5equently rnea5ured at the best estimate of the amount required to settle the obligation at the reporting date Basic ftnanclal instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS 102 SORP.
Coniston Sports & Social Centre Page 16 Notes to the Financial Statements for the Year Ended 30 April 2024 (continued) Statement of Accountlng Policies (Continued) Fund Accounting The charitws accounts are divided into legally distinct categories which are defined as follows.. Unrestrirted or General funds General funds are unrestricted fund5 which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds Designated funds comprise unrestricted ftjnds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is Set out in the notes to the financial statements. Restrlcted funds RestrScted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for partlcular purposes. The cost of raising and administering such f unds are charged a8ainst the specific fund. The aim and use of each restricted fund 15 set out in the notes to the f inancial 5tatementS. Investment income and gains are allocated to the appropriate fund.
Coniston Sports & Social Centre Page 17 Notes to the Financial Statements for the Year Ended 30 April 2024 (continued) Analysls of income Unrestrlcted Funds Restrirted General Funds Endowment Funds Total 2024 Total 2023 Donatlons and legacies: Grants and donations Government Grant5 Membership subscriptions 13,345 12,160 25,505 9,405 13,345 12,160 25,505 9,405 Previous yeor totol 9,405 9,405 Charitable artNities: Bar & Food Takings Gym Memberships Other activitie5 income Lettings YouTrg at Heart Car Park Camping 88,158 8,417 88,158 8,417 124,543 6,503 125 133 1,059 3,524 23,826 159,713 7,658 1,350 8,333 37,725 151,641 7,658 1,350 8,333 37,725 151,641 Previous yeor totol 159,713 159,713 Other tradln8 artlvltles: Fundraising.. fireworks Event Income Other 320 320 169 4,075 4,244 329 329 Previous yeor total 4,244 Income frorn Investments: Interest income Other 338 338 29 338 338 29 Previous yeor total 29 29
Coniston Sports & Social Centre Page 18 Notes to the Financial Statements for the Year Ended 30 April 2024 (continued) Expendlture Unrestrlcted Fund5 Restricted Endowment General Funds Funds Total 20Z4 Total 2023 Expenditure on raising funds: Fireworks Event expellditure Advertising 2,008 3,967 2,008 3,967 1,000 6,268 5,975 5,975 7,268 Previous yeor totol 7,268 7,268 Expenditure on charltable actlvlties: Bar purchases and consumables Wages and salaries Entertainment, TV and Ilcences Young at Heart expenditure Gym expenditure Carpark expenditure Other activities expenditure Other repairs and renewa15 Waste collection Light, heat and power, water Insurance Rates Telephone Printin8, Postage and stationery Volunteers travel expenses Bank char8es and interest Accountancv Depreciation Profit/loss on disposal of equipment Sundries 39,578 61,195 8,345 383 604 39,578 61,195 8,345 383 604 54,499 76,168 7,856 88 258 107 17,590 4,462 10,512 3,319 107 18,370 4,462 10,512 3,319 763 17,125 4,428 8,705 2,949 780 437 906 437 906 1,046 938 2,772 1,3(Kl 1,397 875 1,722 155,504 2,772 1,300 1,397 875 1,722 156,284 2,556 1,750 1,142 928 181,199 780 Previous yeor totol 181,199 181,199
Coniston Sports & Social Centre Page 19 Notes to the Financial Statements for the Year Ended 30 April 2024 (contlnued) Fees for examinatlon of the accounts Total 2024 Total 2023 Independent examiner's fees Assurance services other than audit or independent examination T3x advisory fees Other fees Ifor example.. financial advice, consultancy, accountancy services) paid to the independent examiner 1,000 1,750 300 1,3(KJ 1,750 Staff costs Total 2024 Total 2023 The total staff costs and employee benef its for the reportin8 period are analysed as follows: Wages and salaries Employer5, national insurance Employer pension contributions 60,859 75,285 336 61,195 883 76,168 No employee received employee benefits of more than £60,000 during the year12023'. Nil). The average number of staff for the year was: 2024 2023 Full time Part time Trustee remuneratlon and expenses Ms C Crisp, the charity treasurer and partner of a trustee recelved an honorarim of £1,500 durln8 the year12023'. £Nill. No further remuneration directly or indirectly out of the funds of the charity was paid or payable for the year to any trustee or to any person or persons known to be connected with any of them. Where applicable, trustees receive reimbursement of reasonable out of pocket expenses approved by the Committee and incurred in the performance of their duties. The amount spent in the year was £nil12023.. £Nill.
Coniston Sports & Social Centre Page 20 Notes to the Financial Statements for the Year Ended 30 April 2024 (continued) Tanglble Fixed Assets Freehold Land & Bulldlngs Furntture Flttlngs & Equipment Motor Vehicles Office Equlpment Total Cost As at 01 May 2023 Additions Disposals As at 30 April 2024 18,400 2,898 11,2501 20,048 18,400 3,856 11,250 21,006 958 958 Depreclation As at 01 May 2023 Charge in year Disposals As at 30 April 2024 8,124 1,205 1125 9,204 8,124 1,397 1125 9,396 192 192 Net book values As at 30 AprS12024 10,844 766 11,610 As at 01 May 2023 10,276 10,276 Building Coniston Sports & Social Centre had in previous years expended £530,467 on the Sports & Social Centre buildin8 whlch was funded entirely by grants and donation5. The Land on which the building is sited is owned by Coniston AFC and the charity pays a peppercorn lease of £1 per annum. The lease Is due to run to February 2027.
Coniston Sports & Social Centre Pa8e 21 Notes to the Flnancial Statements for the Year Ended 30 April 2024 (continued) Debtors 20Z4 2023 Trade debtors Prepayments Accrued income VAT repayable Other debtors 4,359 13,512 2,161 82 765 20,032 847 Creditors: Amounts Falllng due Within One Year 2024 2023 Trade creditors Taxatlon and social security creditors Other creditors VAT payable Accruals and deferred income Deferred Income 7,502 666 365 458 2,165 3,733 14,889 2,439 11,5931 389 4,027 1,000 2,860 9,122 lo. Deferred Income Deferred income is included in the financial statements as follows: 2024 2023 Deferred income Is included wlthin.. Current liabilties 3,733 2,860 Movements in the year.. Deferred income at 01 May 2023 Released from previos periods Resources deferred in the year Deferred income at 30 April 2024 2,860 12,8601 3,733 3,733 2,860 2,860
Coniston Sports & Social Centre Page 22 Notes to the Financial Statements for the Year Ended 30 April 2024 (continued) 11. Funds Balance at 01-May 2023 Incomin8 resources Resources Gains, Losses expended and Tran5fer5 Balance at 30.Apr 2024 Restrlcted General Fund5 Restricted general funds Other funds Total RestTlCted Funds 12,160 17801 16001 10,780 12,160 780 6001 10,780 Unrestricted Funds Gener81 funds Designated f und - fixtures and equipment Total Unrestrirted Funds 13,860 10,276 24,136 163,647 2,006 165,653 1160,2071 11,2721 161,479 17,300 11,610 28,910 6CKI Total Funds 24,136 177,813 1162,259 39,690 The specific purposes for which the funds are to be applied are as follows.. General Funds Funds are to there to be available to provide a productive return over time in support of the charity's aim5. Designated Fund Fund representing the fixtures, fittings and equipment capitalised and reflects the value shown in the tangible fixed assets. Comparatlve Informatlon In respect of the preceeding period is as follows.. Balance at Incomln8 01-May resources 2022 Resources Galns, Losses expended afid Transfers Balance at 30-Apr 2023 Restricted General Funds Restrirted general funds Other funds Total Restrlcted Funds Unrestricted Funds General funds Designated f und - flxtures and equipment Total Unrestrlrted Funds 32,399 6,813 39,212 168,786 4,605 173.391 1187,3251 11,142 188.467 13,860 10,276 24,136 Total Funds 39,212 173,391 188.467 Coniston Sports & Social Centre Page 23
Notes to the Financial Statements for the Year Ended 30 April 2024 {contlnued) 12. Analysis of Net Assets Between Funds Fund balances at 30 April 2024 are represented by.. Restricted General Funds Restricted Flxed Asset Funds Unrestricted Funds Total Funds Tangible fixed assets Investments Current assets Current liabilities Non-current liabilities Total Net Assets 11,610 11,610 32,189 114,8891 10,780 42,969 114,8891 28,910 10,780 39,690 Comparatlve information In respert of the preceeding period is as follow5: Restrlcted General Funds Restrirted Flxed Asset Funds Unrestrlcted Funds Total Funds Tangible fixed assets Investment5 Current assets Current liabilities Non-current liabilities Total Net Assets 10,276 10,276 22,982 19,1221 22,982 19,1221 24,136 24.136 12. Related party transartlons There were no related party transactlons in the year