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||||Pages|
|---|---|---|---|
|Trustees'<br>Annual<br>Report||||
|Independent<br>Examiner's|Report|||
|Statement of FinancialActivities||||
|Summary<br>Income and Expenditure||Account||
|Balance Sheet||||
|Statement ofCash flows||||
|Notes to the Accounts|||9-14|
|Detailed Statement ofFinancial Activities|||15-16|





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|BRADFORD SPORTING ASSOCI<br>Statement ofFinancial Activitie<br>forthe year ended 31March|ATION LIMITED<br>s<br>2022|||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|Total funds|Total funds|
|||2022|2022|2022|2021|
||Notes||E|E|E|
|Income and endowments||||||
|from:||||||
|Donations<br>and legacies||1||1||
|Other trading activities||25,854||25,854|5,190|
|Other|||||19,431|
|Total||25,855||25,855|24,621|
|Expenditure<br>on:||||||
|Other||27,273||27,273|22,107|
|Total||27,273||27,273|22,107|
|Net gains on investments||||||
|Net (expenditure)/income||(1,418)||(1,418)|2,514|
|Transfers between<br>funds||||||
|Net (expenditure)/income||(1,418)||(1,418)|2,514|
|before other gains/(losses)||||||
|Other gains and losses||||||
|Net movement<br>in funds||(1,418)||(1,418)|2,514|
|Reconciliation offunds:||||||
|Total funds brought forward||357,834|636,115|993,949|991,434|
|Total funds carried forward||356,416|636,115|992,531|993,948|





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|||||2022|2021|
|---|---|---|---|---|---|
|||||E|E|
|Income||||25,855|24,621|
|Gross income for||the year||25,855|24,621|
|Expenditure||||21,747|9,953|
|Depreciation|and|charges for||||
|impairment|offixed assets|||5,526|12,154|
|Total expenditure||forthe year||27,273|22,107|
|Net (expenditure)/income|||before tax|||
|forthe year||||(1,418)|2,514|
|Net (expenditure)/income|||for the year|(1,418)|2,514|





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|at 31March 202|2|2||||
|---|---|---|---|---|---|
|Company<br>No.|05844450||Notes|2022|2021|
|||||E|E|
|Fixed assets||||||
|Tangible assets|||10|978,886|975,944|
|||||978,886|975,944|
|Current assets||||||
|Debtors|||11|4,000|2,000|
|Cash at bank and in hand||||10,044|16,005|
|||||14,044|18,005|
|Creditors: Amount||falling due within one year|12|(399)|(1)|
|Net current assets||||13,645|18,004|
|Total assets less|current liabilities|||992,531|993,948|
|Net assets excluding pension asset or liability||||992,531|993,948|
|Total net assets||||992,531|993,948|
|The funds ofthe|charity|||||
|Restricted funds|||13|||
|Restricted income funds||||636,115|636,115|
|||||636,115|636,115|
|Unrestricted<br>funds|||13|||
|General funds||||356,416|357,834|
|||||356,416|357,834|
|Reserves|||13|||
|Total funds||||992,531|993,949|





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|||2022|2021|
|---|---|---|---|
|||E|E|
|Cash flows from operating<br>activities||||
|Net (expenditure)/income<br>per Statement|ofFinancialActivities|(1,418)|2,514|
|Adjustments<br>for:||||
|Depreciation<br>of property,<br>plant and equipment||5,526||
|Increase<br>in trade and other receivables||(2,000)||
|Decrease in trade and other payables|||(624)|
|Net cash provided<br>by/(used<br>In) operating|activities|2,108|(17,541)|
|Cash flows from investing<br>activities||||
|Payments for property,<br>plant and equipment||(8,468)||
|Net cash (used in)/from<br>investing<br>activities||(8,468)|19,431|
|Net cash from financing<br>activities||||
|Net (decrease)/increase<br>in cash and cash equivalents||(6,360)|1,890|
|Cash and cash equivalents<br>at the beginning|ofthe year|16,005|3,026|
|Cash and cash equivalents<br>at the end ofthe|year|9,645|4,916|
|Components<br>ofcash and cash equivalents||||
|Cash and bank balances||10,044|16,005|
|||10,044|16,005|





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|January 2015) - (Charities SORP (FRS102)),the Financial<br>Reporting<br>Republic of Ireland<br>(FRS102) and the Companies<br>Act 2006.|January 2015) - (Charities SORP (FRS102)),the Financial<br>Reporting<br>Republic of Ireland<br>(FRS102) and the Companies<br>Act 2006.|January 2015) - (Charities SORP (FRS102)),the Financial<br>Reporting<br>Republic of Ireland<br>(FRS102) and the Companies<br>Act 2006.|January 2015) - (Charities SORP (FRS102)),the Financial<br>Reporting<br>Republic of Ireland<br>(FRS102) and the Companies<br>Act 2006.|Standard<br>|a|pp|licable<br>in t|he|UK|a|nd||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Change<br>in basis ofaccounting orto previous accounts|||||||||||||
|There has been no change to the accounting<br>policies (valuation<br>rules and method|||||||ofaccounting)|||since|||
|last year and||no changes have been made to accounts for previous years.|||||||||||
|Fund accounting|||||||||||||
|Unrestricted||funds|These are available for use at the discretion|ofthe trustees|||in furtherance||of||the||
||||general objects ofthe charity.||||||||||
|Designated|funds||These are unrestricted<br>funds earmarked<br>by|the trustees|for particular|||purposes.|||||
|Revaluation||funds|These are unrestricted<br>funds which include|a revaluation||reserve representing||||||the|
||||restatement<br>of investment<br>assets at their market values.||||||||||
|Restricted funds|||These are available for use subject to restrictions<br>imposed||||by the donor or|||through|||
||||terms ofan appeal.||||||||||
|Income|||||||||||||
|Recognition||of|Income is included<br>in the Statement of Financial Activities||||(SoFA) when the|||charity|||
|income|||becomes entitled to, and virtually<br>certain to receive, the|||income and||the|amount of||||
||||the income can be measured<br>with sufficient|reliability.|||||||||
|Income with||related|Where income has related expenditure<br>the|income and||related expenditure|||||is||
|expenditure|||reported<br>gross in the SoFA.||||||||||
|Donations|and||Vol'untary<br>income received by way of grants, donations||and gifts is included||||||in|the|
|legacies|||the SoFA when receivable<br>and<br>only when the Charity has||||unconditional||||||
||||entitlement<br>to the income.||||||||||
|Tax reclaims||on|Income from tax reclaims is included<br>in the|SoFA at the|same time as|||the|||||
|donations|and gifts||gift/donation<br>to which<br>it relates.||||||||||
|Donated<br>services|||These are only included<br>in income (with an|equivalent<br>amount<br>in expenditure)|||||||||
|and facilities|||where the benefit to the Charity<br>is reasonably<br>quantifiable,||||measurable||and||||
||||material.||||||||||
|Volunteer|help||The value ofany volunteer<br>help received<br>is|not included||in|the accounts.||||||
|Investment||income|This is included<br>in the accounts when receivable.||||||||||
|Gains/(losses)<br>on|||This includes any gain or loss resulting<br>from|revaluing<br>investments<br>to||||market|||value||
|revaluation||offixed|at the end ofthe year.||||||||||
|assets|||||||||||||
|Gains/(losses)<br>on|||This includes<br>any gain or loss on the sale of|investments.|||||||||
|investment||assets|||||||||||





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||3<br>Statement|of|Financia|l Activities<br>-prior year||||
|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted||
||||||funds|funds|Total funds|
||||||2021|2021|2021|
||Income and endowments|||from:||||
||Other trading||activities||5,190||5,190|
||Other||||19,431||19,431|
||Total||||24,621||24,621|
||Expenditure<br>on:|||||||
||Other||||22,107||22,107|
||Total||||22,107||22,107|
||Net income||||2,514||2,514|
|Net income before|||other|||||
|gains/(losses)|||||2,514||2,514|
|Other gains and losses:||||||||
|Net movement||in funds|||2,514||2,514|
|Reconciliation offunds:||||||||
|Total funds brought|||forward||355,319|636,115|991,434|
|Total funds carried|||forward||357,833|636,115|993,948|
|4|Income from donations|||and legacies||||
||||||Unrestricted|Total|Total|
|||||||2022|2021|
|5|Income from|other trading activities||||||
||||||Unrestricted|Total|Total|
|||||||2022|2021|
||Hiring Venues||||25,854|25,854|5,190|
||||||25,854|25,854|5,190|
||Other income|||||||
|||||||Total|Total|
|||||||2022|2021|
||||||||19,431|
||||||||19,431|





|7|Other expenditure|Other expenditure|||||||
|---|---|---|---|---|---|---|---|---|
|||||||Unrestricted|Total|Total|
||||||||2022|2021|
||Premises costs|||||2,305|2,305|243|
||Amortisation,|depreciation,|||||||
||impairment,|profit/loss|on|||5,526|5,526|12,154|
||disposal offixed assets||||||||
||General administrative||costs|||16,532|16,532|9,410|
||Legal and professionalcosts|||||2,910|2,910|300|
|||||||27,273|27,273|22,107|
|8|Net (expenditure)/income|||before transfers|||||
|||||||2022||2021|
||This is stated|after charging:||||E||E|
||Depreciation|ofowned|fixed assets|||5,526||12,154|
|9|Staff costs||||||||
||No employee|received|emoluments||in excess ofE60,000.||||
|10|Tangible fixed assets||||||||
||Cost or revaluation||||||||
||At 1April 2021||||||975,944|975,944|
||Additions||||||8,468|8,468|
||At 31March|2022|||||984,412|984,412|
||Depreciation|and|||||||
||impairment||||||||
||Depreciation|charge forthe|||||5,526|5,526|
||year||||||||
||At 31March|2022|||||5,526|5,526|
||Net book values||||||||
||At 31March|2022|||||978,886|978,886|
||At 31March|2021|||||975,944|975,944|
|11|Debtors||||||||
|||||||2022||2021|
|||||||E||E|
||Trade debtors|||||4,000||2,000|
|||||||4,000||2,000|
|12|Creditors:||||||||
||amounts<br>falling due within|||one year|||||
|||||||2022||2021|
|||||||E||E|
||Accruals|||||399||1|
|||||||399|||





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|3 Movement|in funds|||||
|---|---|---|---|---|---|
||||Incoming|||
||||resources|||
||||(including|Resources|At 31|
|||At 1April|other<br>gains/losses|expended|March<br>2022|
|||2021|)|||
||||E|||
|Restricted funds:||||||
|Restricted income funds:||||||
|Grant<br>- Building for 5a side||||||
|football and|cricket pitch|636,115|||636,115|
|Total||636,115|||636,115|
|Unrestricted|funds:|||||
|General funds||357,834|25,855|(27,273)|356,416|
|Total funds||~su49|~au|~27 27|~gun|



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|1|4 Analysis ofnet assets between funds||||
|---|---|---|---|---|
|||Unrestricted|Restricted||
|||funds|funds|Total|
|||E|E|E|
||Fixed assets|342,771|636,115|978,886|
||Net current assets|13,645||13,645|
|15|Reconciliation ofnet debt||||
|||||At 31|
|||At 1April||March|
|||2021|Cash flows|2022|
||||E|E|
||Cash and cash equivalents|16,005|(5,961)|10,044|
|||16,005|(5,961)|10,044|
||Net debt||||
|16|Related party disclosures||||
||Controlling party||||





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|for the year ended 3|1M|arch 2022|||||
|---|---|---|---|---|---|---|
||||Unrestricte||||
||||d funds||Total funds|Total funds|
||||2022|2022|2022|2021|
||||E|E|E|E|
|Income and endowments||from:|||||
|Donations and legacies|||||||
|Other trading activities|||||||
|Hiring Venues|||25,854||25,854|5,190|
||||25,854||25,854|5,190|
|Other|||||||
|||||||19,431|
|||||||19,431|
|Total income and endowments|||25,855||25,855|24,621|
|Expenditure<br>on:|||||||
|Premises costs|||||||
|Rates|||2,305||2,305|243|
||||2,305||2,305|243|
|General administrative||costs,|||||
|including<br>depreciation||and|||||
|amortisation|||||||
|Depreciation of|||2,898||2,898|7,225|
|Depreciation of|||2,628||2,628|4,929|
|Bank charges|||98||98|71|
|Equipment<br>expensed|||601||601|1,309|
|Equipment<br>repairs|and||14,814||14,814|6,741|
|maintenance|||||||
|General insurances|||1,006||1,006|1,289|
|Sundry expenses|||13||13||
||||22,058||22,058|21,564|
|Legal and professional||costs|||||
|Accountancy<br>and|bookkeeping||400||400||
|Consultancy<br>fees|||320||320||
|Management<br>charges|||2,190||2,190||
||||2,910||2,910||
|Total ofexpenditure|of|other costs|27,273||27,273|22,107|
|Total expenditure|||27,273||27,273|22,107|
|Net gains on investments|||||||
|Net (expenditure)/income|||(1,418)||(1,418)|2,514|
|Net (expenditure)/income<br>other gains/(losses)||before|(1,418)||(1,418)|2,514|





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|Net movement<br>in|funds|(1,418)||(1,418)|2,514|
|---|---|---|---|---|---|
|Reconciliation offunds:||||||
|Total funds brought|forward|357,834|636,115|993,949|991,434|
|Total funds carried|forward|356,416|636,115|992,531|993,948|