MMSA MANNINGHAM MILLS SPORTS & COMMUNITY ASSOCIATION CHAIRMAN'S REPORT MADE AT MANAGEMENT MEETING - 17 July 2026 Present/Circulation List: Delroy Dacres (Chair) Michael Kaye {Treasurer} Robert Stead Andrew Shepherd James Bicknell {Absentl Kevin Ellis Christine Ellis Richard Helliwell The year ending 2025, has been a difficult financial year for MMSCA. There have been no government funded projects or other funded projects. MMSCA have struggled through a tough year and the Accounts which were presented to the Meeting reflect this. New Board director, Richard Helliwell is a qualified Accountant and has reviewed some of the recent historic accounting records. The Committee has agreed that all funding applications going through MMSCA must be considered for financial viability and the Committee has agreed that Richard Helliwell will oversee the accounting and financial records and support the Treasurer as required. MMSCA management have put forward ideas to maintain and increase income, which will be closely monitored by the financial directors and at every management meeting this will be at the top of the Agenda. All members agreed on the proposals. The Accounts having been presented to the Meeting were approved and the meeting was closed.
Company wtstration number 0S317944 (Enyland and Wales) MANNINGHAM MILLS SPORTS & COMMUNITY ASSOCIATION LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 ¢? xeinadin
MANNINGHAM MILLS SPORTS & COMMUNITY ASSOCIATION LIMITED COMPANY INFORMATION Dlrectors O Daues C Elis K Ellis M Kaye A J Shepherd R N Stead R W Hellwell (Appointed 24 July 20251 Sècrotsry R N Sièad ompany number 05317944 R•glst•r•d oific• Scotchrnan Road Bradford Wesl Yorkshire 809 SAT Aeeountants Xeinadin Yothshirè 8 North East timited Unit 2SG Springfield Comm•r£1 Centre Bagley Lane Farslty Leeds LS28 SLY
MANNINGHAM MILLS SPORTS & COMMUNITY ASSOCIATION LIMITED CONTENTS Page Oireclors, report AGGountanls' report Income and expenditur• a¢count Balan¢e $heet NoiÈs lo the f nanual slaiemenis
MANNINGHAM MILLS SPORTS & COMMUNITY ASSOCIATION LIMITED DIRECTORS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The directors present Iheir annual report and ftn3rhrJai slatefflents lor the year ded 31 December 2025. Prfn¢lpal activities The pnnopal activity of Ihe wnpany conltnugd lo bè that ol sporfs and creatIOn education. and activityes of other mèfflbership organisabons nol elsewhere classthed Directors Th& directors who held office during Ihe year and up lo the date of signature of Ihe finatsdal $talamenis were as follows.. D D8cr?$ C Ellis M Kay* A J Shepherd R N Sle8d R W Helliwel IAppointed 24 Juty 20251 Snull companies exemption This report has been prepared in accordance with the 5peual yovislon$ lating lo Companies $ulect to the srn811 cornpanies regime wilhin P•rt 15 of the Companiès Acl 2r On behaw ol the board M Kaye Dlroctor 14 July 2026
MANNINGHAM MILLS SPORTS & COMMUNITY ASSOCIATION LIMITED ACCOUNTANTS, REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MANNINGHAM MILLS SPORTS & COMMUNITY ASSOCIATION LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025 In order to assist you to luifil youi duties under the Compan5 Act 2£K. we have pared Iof your approwal the financial slalemenls of Manningham Mills Sports & Cornfflunity Assooalion rnited lor the year ended 31 December 2025 which comprise the incorne and expeThdilu account. the balance sheet and the related notes from the company's accounting lecofds and from information and explanati¢)n$ you have given us. As a practising member firm of the Inslilute DI Chartered Ac¢ovntsnls in England and Wales IICAEW). we a 5ubjecl lo ils elhical and olhgr professional requiffements which are detailed al https.IAKTh.IcaeW.comlregulaln. Thiy report Is made solely 10 the board of directors of Manningham Mills Srx)rts 8 Community A5S0ryalOn Limitèd, as a body. in accordance with thè iafms ol our engagemenl lett•f. Our wprk ha5 been unclertaken solely lo preparè lor your approval thè financial slalements ol Manningharn Mills SFx)rts 8 Community As50oalion Limited and 51ate those matters that we have agreed to slate to the board ol directors of Manningham Mi115 Sports & Community A5$0cialion Limited. as a body. in Iht5 rewrt In accordartrce wlh ICAEW Techn1 Releasè 07118 AAF To the fullest •xlent permitted by law, we do not accept or assume responsibility lo anyone other than Manningham Mi115 Sports & CornrnunityAssooalion Lirniled and ils board of diroctors as a body. for our work or lor thi$ report. 1¢ is your duty lo ensure that Manningham Mills Sp¢Yls & Communily Asswaln Limrtèd has kept adequat accounting records and lo prepare staiulory finan¢ial slatements Ihal give a tnje and fair view ol the assets. Iiabililies, financial posilion and deficit of Manningham Mills Sports & Community Association Lirniled You consider thai Manningham Mills Sports 8 Comrnunrty A$sogaiiM Lirniled is èxempt from Ihe 5talulory audit r9quirernenl lor the year. ¥Ne have not been Instrucled lo carry (xtsl an audit or a rewew of the finanual $latemenls of Manningham Mills Sports & Community Assouation Limiled. For this rea50n. w8 ha rtol verified the accuracy or cornpleteness ol the accoiiniing records or Information and explanat$ have gwn to us and we do not, therefore, expreys any opinion on the slalutory financial slatemenls Xeinadin Yorkshlr• & North East Limlt•d Unil 26G Spnn9fild Comrnercial Centre 8aglÈy Lane Farsley Leeds LS28 SLY 14 July 2026
MANNINGHAM MILLS SPORTS & COMMUNITY ASSOCIATION LIMITED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Notes Incom• Cost of 5?les 107.771 1112,5351 168.559 1164,5561 Gross Idèfic5tll$urplus 14.7641 4.Q)3 Administrative expènsgs 13S,1561 129.8061 Operatlng deficit 139.9201 125.8031 Inleresl receivablè and similar incon 1.294 1.486 Deficlt b•fore taxatyon 138.6261 124,33n Tax on deficit Déficil lor the finantial year 138,8261 124.3371 The above fesulls were derived from wnbnuing operations Th8 company has no recognised gains or lo$ses for the year Olh¥r than th8 resul1$ above.
MANNINGHAM MILLS SPORTS & COMMUNITY ASSOCIATION LIMITED BALANCE SHEET AS A T 31 DECEMBER 2025 2025 2024 14ot8s Fixed assets Tangible assels 1.094.39) 1.094.708 Cvrrènt assets Stocks Oeblors Cash at bank and in hand 1.315 2.271 100.639 3236 61341 66 121 104.225 Crgditors.. amounts falllng duo wlthln one y•ar 119201 11.7161 N•t Curnnt •ss•ts 84.201 102,509 Net a¥¥ets 1.158.591 1.197.217 Roserves Income and expenditure account 1,158.S91 1.197.217 Total members. funds 1.158.591 1.197.217 For the financial year ended 31 Decembei 2025 thtr company was •ntilJed to ex&mplion from audit under section 477 01 the Companies Act 20C6 relating to small companie3. The mèmbers have not required the Company lo obtain an audrt of rts finanaal stalemenls for the year in quèstion in accorrjance with section 476 Tha dreCtOrS acknOe th•r r•sponslI111es for cy)mplying wrth Ibe fequirernenls of the CornpaniÈ$ AU 2006 with respect lo aco)unling records and Ihe preparabon ol finanaal slalernenis These financial stalemèn15 havè be prepared in accordarKe wilh the prowsions applicable io eotry)anis subject lo Ihe small companies regime. The finanual siatemènts were approvèd by the board of dIorS and auihonsed lor i33ue on 14 July 2026 and are signed on Its behalf by. M Kaye Director ConTrpay re9stratIon nLSmber 0S317944 IEn9land and Wales)
MANNINGHAM MILLS SPORTS & COMMUNITY ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Company infom?ation The company is a private company limited by share rapilal. inwrporated Jn England and Wales. The addrgss of its regislgred oific8 is. Scotchman Roa Bradlord Wesl Yorkshire Bog SAT 1.1 Basls of preparation Sumrnary ol $ignific•nt accounting policl•s and k•y •e¢oun¢Eng estSmat•$ The principal accounting polic4ès applied in the weparalion ol these financial 51atemenls are Set out bèlow. These policies have bèèn consisieniiy applied to all thè years psnIed. unless othèrwise staled. Stat•ment ol ¢ompSiance These financial slaieménis were prepared in accordaTKe with Finan¢ial Reporting Standard 102 'The Financial Reporting Slandaid appticable in the United Kt'ngdom Republi¢ ol Ireland and the Companies Acl 2006.. Basls of preparatlo These financial 51alemenls have beon prepared tssing the htOr1 cost convon1w •x¢•pt thal as disc105ed in the aGcouniin9 polioes certain rterns are shown ai fair value 1.2 Gts¢ng conc•m The financial siaiemenls ha¥e been prepared on a going eoncern basis. 1.3 Income and gxpenditur• In¢orne and exwnses are Ineluded in the finantyal stslements 85 Ihey become receivablè or due Expensas Include VAT where applicable ¥$ ihe cornpany noI reclaim It. 1.4 Tangibl¥ fixed a$$ets Tangible 3Ssels are slated in the balan¢e sheei ai co. less any subsequent accumulaied de?claI10n and sub5equenl accumulate(J Impairmenl losses The cost tangible asset$ Includes directty 8t1ribabk Hicremenlal co$ts incurred in their acquisition and InstaFation Depr&cialion is charged so as lo write off the ctssi of assets. other than land and properties under construction over Iheii e51imate# u5elul b"¥es. as follows Freehold land 3ThJ buil¢Jin95 Fixtu$ and fiitsngs SO Yeaf5 Straight Line 4 Year5 SlrawJhl Li
MANNINGHAM MILLS SPORTS & COMMUNITY ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng polieie¥ (Continuedl 1.5 Sto¢ks Slock5 are staled al the lower ol cost and e51imated selling pri 5$ Costs lo complgtè and sell. C05115 dei8mined using Ihe firsl4n, firsl4OUt IFIFOI melhtyj The c051 of finished good5 and WO in piogress comprises direct rvateria15 and. where applicatil$. dirè labour c051s and those ove¢heads Ihai have bèen Incurred m bringing the Inventoriès lo their present location and condrtion. Al each reporting dale. stocks are asses%ed lor Impairment 11 stocks are Impaid. the carrying amounl Is reiluced to its selling price les5 cos15 to complete and sell, the ImparMent loss Is reGogn15ed Immedale1V in profit or k)ss 1.6 Cash and cash equivalents Cash and cash eqvivalenls compnse cash on hand an¢J call dep)s¢is. and other short-temi highty liqvid invostmenis that are readily convertible lo a kfjcrtvn amount of cash and are subject lo an insignifitsnl risk of thange in ¥alu•. 1.7 Taxatlon The company is extmpi from corporatn lax. n being a comoany ntst carrying on a busness lor the purpo$e8 of rnaking a profil. 1.8 7rade O•btOfS Trade debtors are arnoun15 due from custorners for m•handl$¢ $okl or $eNces performed in the or4inary ¢Duf5e of bu5ine55. Trade debtors are recognis•d initially at the Iransadion price. They are subsequenNy measured al amortised cxisl Lising lh8 eftec'.Ne inlere51 method. less prowsion lor impairrnenl. A prowsion for the ImpairTnenl of Irade deblors Is established when Ihere ts obiecti¥e evidence Ihal th• company will nol be able lo colect all amounts due aCr41Th3 lo the original ierms ol th8 receivawes. 1.9 Trade Creditor• Trade Creditors are obligations 10 pay lor goods or 5eNces that have been acquired in the ordinary course ol usiness Irorn suppliers Accounts payablt are dassified as current liabilities if the company does nol have an unconditional nghl ai the end of the reporting perR)d 10 ¢Jelei setllefflenl ol the credilof for al least twelve rnonlhs after Ihe reporting date. 11 there is an uncondi1nal right lo defer sethemèni lor ai least Nyelve months aftar Ihe reporting date Imey are Pfesented as nan-tsJNenl liabiltIeS. Trade ¢reditors are recognTsed initrally ot the Iransachon pri and subsequantly measured ai arnortised cost using the eftectivè interest melhthj
MANNINGHAM MILLS SPORTS & COMMUNITY ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Tangible fixed a3s8ts Land and Plant Ind buildlngs machinery ètc Total Cost Al 1 January 2025 and 31 Decèmber 2025 .139.678 1,700 1.141.278 Depreciation and impalnnent Al 1 January 2025 Depreciation charged in th¥ year 45.288 1,382 318 46,870 318 Al 31 D•¢ember 2025 45.288 1.700 46.988 Carying amoLtnt Al 21 DeceThb•i 2025 1,094.390 1,094 390 Al 31 Déc•mb¢r 2024 1.094.390 318 1.094.708 Included wSlhin Ihe nel book value of land and burfdings above is £1.094 390 {2023 - E1.094,3901 In respeGI of freehold land and buildings. Stocks 202S 2024 Stocks 1,315 Oebtor¥ 202S 2024 Amounts falling due within one y•ar= Other d8bior$ 3.236 2.271 Creditors.. amoun1¥ fallin9 dut vAthin onè ytar 202S 2024 her creditors 1.920 1 716 Members. liab114ty The company Is Iimitert by guaranlee not having a Sha capsial and consequently the liability of members Is limited SLJbjeci 10 an undertaking by each member lo c(Yilnbule lo the nei as?els or liabilits25 of the company on bvinding up such amounts a5 may be required nol ex-eedins £1
MANNINGHAM MILLS SPORTS & COMMUNITY ASSOCIATION LIMITED DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 202S 2025 Z024 2024 Income Bar TakiTrgs sas- Hirè ol Faulities Course Feès Council Holiday Schemè Grants and Subsidies 29.931 14.950 2S.997 16 145 36.000 32.480 57,937 18.465 7.264 107,771 168.559 Cost of salès Opening Stock ol raw malènals 1,315 987 PiiKch3s8s and olherthwt costs 8#r Purchases Cost of Sales- Hire of Fac11rt$ ndrush Festival Expenses Course Fees Council Holiday Scheme Grants arld Subsid$ expen5e5 Jump Expenses 8oxing Sesyons. jumo conlinualic City Wide Boxing Prograrn Byron project delIry and rnanagemant ¢harge5 13.511 5.190 6.357 30.161 13.965 10.587 14,574 22.080 9.342 21.$00 27,270 32,993 59.000 rota purchases and other direct costs 112.764 164.884 Closing slo¢k ol raw rnalenals 1.315 Total cost ol sales 1112.5351 1164.5581 Gross Idefleltll$urplus 4.42% 14.7641 2.37% 4.003 Atlministrative expens•s Raits Waste disposal & Ground mafntenance Power. light and heal Computer tunn4ng costs Sub5criplions Consultancy fees Aceoun13ncy Bank charges Credit card charges Insurance Telecommunications Depreciati 3.610 6.622 13.442 2.163 283 3.913 11.068 2.448 195 3485 2548 120 2203 1.394 3.826 1.161 318 3.330 425 135.1561 129 8() Operating deficit 139 9201 125 8Q31
MANNINGHAM MILLS SPORTS & COMMUNITY ASSOCIATION LIMITED DETAILED INCOME AND EXPENDITURE ACCOUNT {CONTINUED) FOR fHE YEAR ENDED 31 DECEMBER 2025 20Z5 202S 2024 2024 Interest rtceivable and 3imi&r Income Bank interèst received 1.294 1.294 1,466 Oeflclt belore tsxatlon 35.84% 138.S261 1444% 124,3371