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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 06408618 (England and Wales) REGISTERED CHARITY NUMBER: 1125523

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2023

for The Berkeley Community Sports & Leisure Trust

Stanley Joseph Limited Chartered Accountants Suite 1 Liberty House South Liberty Lane Bristol BS3 2ST

The Berkeley Community Sports & Leisure Trust

Contents of the Financial Statements for the Year Ended 31 March 2023

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6 to 7
Statement of Financial Activities 8
Statement of Financial Position 9 to 10
Notes to the Financial Statements 11 to 17
Detailed Statement of Financial Activities 18 to 19

The Berkeley Community Sports & Leisure Trust

Report of the Trustees for the Year Ended 31 March 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. 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 promotion of community participation in healthy recreation for the benefit of the inhabitants of Berkeley and the surrounding area, and the provision or assistance in the provision of facilities in the interests of social welfare for recreation or leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.

Behaviour - A Culture of openness, acknowledging cultural diversity, trustfulness and integrity must be habitual for all trustees, committee members and staff associated with the trust.

Trustees - Operating commitee members and staff must act and behave in a manner expected of a charitable trust. This includes not using e-mail, internet, social media and other Trust/ Company resources to engage in any action that is offensive, threatening, discriminatory, defamatory, slanderous, pornographic, obscene or that constitutes harassment.

The trust endeavours to make a real commitment to create an organisation that allows people to feel safe. Equality, diversity, inclusion and wellbeing are of great importance to the trust. Any form of discrimination or harassment will not be tolerated.

ACHIEVEMENT AND PERFORMANCE

Internal and external factors

The Economic impact and disruptions caused by COVID-19 continues with lower visitor numbers. The longer-term effects are currently unknown: it's likely sports clubs and social organisations, such as BCS&LT, will need to adapt to meet changing member/ client expectations and social habits.

Page 1

The Berkeley Community Sports & Leisure Trust

Report of the Trustees for the Year Ended 31 March 2023

ACHIEVEMENT AND PERFORMANCE

Successes and COVID-19 impact

On-going management activities continue in an effort towards reducing operation and supplier costs. There were no fines for late payment to tax authorities or Companies House. In addition, the trustees have arranged/ensured:

a. Ongoing program to reduce energy consumption by installing ceiling insulation in in the area of the new restaurant.

b. Trustees/volunteers to undertake ground maintenance of existing areas and facilities management ensuring the Trust is not burdened by labour costs

The trust has also provided ongoing sponsorship to Sevenside Youth FC and SGS students.

Changes in social attitudes following lockdown: lower visitor numbers have affected revenues although this has been reduced by Saturday football teams and visitors.

Funds raised have been invested into the trust; donations to other charitable organisations include Jenner Museum Berkeley

Catering facilities: the trustees have set aside funding for new kitchen equipment

A range of live music events, planned to be held throughout the year have continued although lower attendances have been experiences as a result of post COVID social changes.

Infrastructure maintenance, upkeep and improvements continue as required.

The used of trust facilities and income continue; these include: SGS college students; mini, youth and adult football; Berkeley marathon;, Sunday tea dances, indoor bowling; badminton; clay pigeon shooting, skittles, snooker and pool.

Implementation of the partnering arrangement with South Gloucestershire and Stroud College (SGS) Berkeley Green Campus continues to and sees the trust provide use of Hamfields sports facilities to students.

FINANCIAL REVIEW

Financial review

Financial management, including preparation of VAT, financial auditing, accounting, payroll, HMRC and annual statement are undertaken by accountants Stanley Joseph Ltd, Bristol

With the exception of Warren Fulford, who is employed as full-time club manager, none of the persons listed as operating committee received any payments, remuneration, inducements, or expenses from BCS&L Trust or its trading company BCS&L Trading.

The Trust continues to provide employment for one full time worker and several part-time staff.

Page 2

The Berkeley Community Sports & Leisure Trust

Report of the Trustees

for the Year Ended 31 March 2023

FINANCIAL REVIEW

Trading subsidiary

The Trust owns 100% of the shareholding of Berkeley Community Sports & Leisure Trading Limited, a company set up to provide bar facilities in the leisure centre operated by the Trust.

FUTURE PLANS

Ensure the trust continues to thrive by increase social use and the continual challenge of monitoring operational cost and expenses.

Hamfields Leisure is the home to Sharpness Football Club (SAFC); with ambitions to play in higher leagues SAFC have begun a planned program of upgrades and fund raising to improve the playing facilities. The local planning authorities have given SAFC permission for:

a. New pylons and floodlights around the football field perimeter. b. A fifty-seater stand.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure, Governance and Management

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

BERKELEY COMMUNITY SPORTS AND LEISURE TRUST is a limited company and registered charity incorporated on 25 October 2007 and registered as a charity on 14 August 2008. It is governed by its Memorandum and Articles of Association dated 3/11/2008.

Page 3

The Berkeley Community Sports & Leisure Trust

Report of the Trustees

for the Year Ended 31 March 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure

Five trustee positions are

Trustees

a. Cllr Philip Case - Chairman

b. Mr John Woodward - Secretary

c. Mr Robert Kuczaj

d. Mr Peter Atkinson

Non-executive trustees:

a. Mrs Glenny Greenaway

Outgoing:

Incoming:

a. As a management representative of Sharpness AFC Mr Stuart Priddy and Mr Nicolas Grove were appointed committee member

Operating Committee:

a. Mr Philip Case.

b. Mr John Woodward.

c. Mr Robert Kuczaj.

d. Mr Peter Atkinson.

e. Mr Sam Paterson.

f. Mr Warren Fulford - Club Manager.

g. Mr Stuart Priddy - Committee Member

h. Mr Ralph Cawston - Committee Member.

i. Mr Andrew Watts - Committee Member.

j. Mr Nicolas Grove - Committee Member.

Public benefit

The Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Commission in exercising their powers and duties.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

06408618 (England and Wales)

Page 4

The Berkeley Community Sports & Leisure Trust

Report of the Trustees for the Year Ended 31 March 2023

Registered Charity number 1125523

Registered office

Hamfields Leisure Hamfield Berkeley Gloucestershire GL13 9TN

Trustees

P Case R W Kuczaj Director P Atkinson S Paterson

J C Woodward (appointed 1.4.22)

Company Secretary

J C Woodward

Independent Examiner Stanley Joseph Limited Chartered Accountants Suite 1 Liberty House South Liberty Lane Bristol BS3 2ST

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

................................................................. P Case - Trustee

Page 5

Independent Examiner's Report to the Trustees of The Berkeley Community Sports & Leisure

Trust

Independent examiner's report to the trustees of The Berkeley Community Sports & Leisure Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Page 6

Independent Examiner's Report to the Trustees of The Berkeley Community Sports & Leisure Trust

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Philip S Helps

Stanley Joseph Limited Chartered Accountants Suite 1 Liberty House South Liberty Lane Bristol BS3 2ST

Date: .............................................

Page 7

The Berkeley Community Sports & Leisure Trust

Statement of Financial Activities for the Year Ended 31 March 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Charitable activities
24,080
Other trading activities
2
6,995
Other income
-
Total
31,075
EXPENDITURE ON
Raising funds
10,331
Charitable activities
Charitable activities
36,152
Total
46,483
NET INCOME/(EXPENDITURE)
(15,408)
RECONCILIATION OF FUNDS
Total funds brought forward
111,247
TOTAL FUNDS CARRIED FORWARD
95,839		 Restricted
fund
£
-
-
-
-
-
-
-
-
-
-		 31.3.23
Total
funds
£
24,080
6,995
-
31,075
10,331
36,152
46,483
(15,408)
111,247
95,839		 31.3.22
Total
funds
£
19,050
3,624
15,820
38,494
17,337
22,063
39,400
(906)
112,153
111,247

The notes form part of these financial statements

Page 8

The Berkeley Community Sports & Leisure Trust

Statement of Financial Position

31 March 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
18,591
Investments
8
1
18,592
CURRENT ASSETS
Debtors
9
58,706
Cash at bank and in hand
22,163
80,869
CREDITORS
Amounts falling due within one year
10
(3,622)
NET CURRENT ASSETS
77,247
TOTAL ASSETS LESS CURRENT
LIABILITIES
95,839
NET ASSETS
95,839
FUNDS
11
Unrestricted funds
TOTAL FUNDS		 Restricted
fund
£
-
-
-
-
-
-
-
-
-
-		 31.3.23
Total
funds
£
18,591
1
18,592
58,706
22,163
80,869
(3,622)
77,247
95,839
95,839
95,839
95,839		 31.3.22
Total
funds
£
19,601
1
19,602
73,369
20,085
93,454
(1,809)
91,645
111,247
111,247
111,247
111,247

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

Page 9

continued...

The Berkeley Community Sports & Leisure Trust

Statement of Financial Position - continued

31 March 2023

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

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

............................................. P Case - Trustee

The notes form part of these financial statements

Page 10

The Berkeley Community Sports & Leisure Trust

Notes to the Financial Statements

for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. 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.

Long leasehold - 2% on cost Plant and machinery - 20% on cost

Taxation

The charity is exempt from corporation 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.

Page 11

continued...

The Berkeley Community Sports & Leisure Trust

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

2. OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
31.3.23 31.3.22
£ £
Room hire 6,995 3,624

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.23 31.3.22
£ £
Auditors' remuneration for non audit work 1,813 1,956
Depreciation - owned assets 1,010 1,623

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

5. STAFF COSTS

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

31.3.23 31.3.22
Administrative - 1

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

Page 12

continued...

The Berkeley Community Sports & Leisure Trust

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Charitable activities
19,050
Other trading activities
3,624
Other income
15,820
Total
38,494
EXPENDITURE ON
Raising funds
17,337
Charitable activities
Charitable activities
22,063
Total
39,400
NET INCOME/(EXPENDITURE)
(906)
RECONCILIATION OF FUNDS
Total funds brought forward
112,153
TOTAL FUNDS CARRIED FORWARD
111,247		 Restricted
fund
£
-
-
-
-
-
-
-
-
-
-		 Total
funds
£
19,050
3,624
15,820
38,494
17,337
22,063
39,400
(906)
112,153
111,247

Page 13

continued...

The Berkeley Community Sports & Leisure Trust

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

7. TANGIBLE FIXED ASSETS
Long Plant and
leasehold machinery
Totals
£ £ £
COST
At 1 April 2022 and 31 March 2023 22,840 14,678 37,518
DEPRECIATION
At 1 April 2022 5,453 12,464 17,917
Charge for year 457 553 1,010
At 31 March 2023 5,910 13,017 18,927
NET BOOK VALUE
At 31 March 2023 16,930 1,661 18,591
At 31 March 2022 17,387 2,214 19,601
8. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
MARKET VALUE
At 1 April 2022 and 31 March 2023 1
NET BOOK VALUE
At 31 March 2023 1
At 31 March 2022 1

There were no investment assets outside the UK.

Page 14

continued...

The Berkeley Community Sports & Leisure Trust

Notes to the Financial Statements-continued
for the Year Ended 31 March 2023
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Amounts owed by group undertakings
VAT
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
VAT
Accrued expenses
11.
MOVEMENT IN FUNDS
At 1.4.22
£
Unrestricted funds
General fund
111,247
TOTAL FUNDS
111,247
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
31,075
TOTAL FUNDS
31,075		 31.3.23
31.3.22
£
£
-
300
58,091
73,069
615
-
58,706
73,369
31.3.23
31.3.22
£
£
-
(287)
-
130
3,622
1,966
3,622
1,809
Net
movement
At
in funds
31.3.23
£
£
(15,408)
95,839
(15,408)
95,839
Resources
Movement
expended
in funds
£
£
(46,483)
(15,408)
(46,483)
(15,408)

Page 15

continued...

The Berkeley Community Sports & Leisure Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.21 in funds 31.3.22
£ £ £
Unrestricted funds
General fund 112,153 (906) 111,247
TOTAL FUNDS 112,153 (906) 111,247
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 38,494 (39,400) (906)
TOTAL FUNDS 38,494 (39,400) (906)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement At
At 1.4.21 in funds 31.3.23
£ £ £
Unrestricted funds
General fund 112,153 (16,314) 95,839
TOTAL FUNDS 112,153 (16,314) 95,839

Page 16

continued...

The Berkeley Community Sports & Leisure Trust

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 69,569 (85,883) (16,314)
TOTAL FUNDS 69,569 (85,883) (16,314)

12. RELATED PARTY DISCLOSURES

During the year the Trust received £14,978 (2022 - £nil) from Berkeley Community Sports & Leisure Trading Ltd a wholly owned subsidiary.

Page 17

The Berkeley Community Sports & Leisure Trust

Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23 31.3.22
£ £
INCOME AND ENDOWMENTS
Other trading activities
Room hire 6,995 3,624
Charitable activities
Facilities hire - 367
Pool & snooker tables 1,065 696
Club and sport income 16,729 6,211
Membership 6,286 11,776
24,080 19,050
Other income
Grant Income - 15,820
Total incoming resources 31,075 38,494
EXPENDITURE
Charitable activities
Wages and staff costs - 4,020
Premises and ground costs 3,535 -
Community events & activities 8,065 5,070
Utilities 11,562 7,464
Advertising 11 395
Waste services 6,626 3,491
Depreciation of tangible fixed assets 1,010 1,623
30,809 22,063
Support costs
Management
Rates and water - 818
Office costs 6,093 716
Repairs and maintenance 2,562 7,968
8,655 9,502

This page does not form part of the statutory financial statements

Page 18

The Berkeley Community Sports & Leisure Trust

Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23 31.3.22
£ £
Management
Other
Insurance 5,048 5,596
Other costs 128 33
Finance costs 30 250
5,206 5,879
Governance costs
Auditors' remuneration for non audit work 1,813 1,956
Total resources expended 46,483 39,400
Net expenditure (15,408) (906)

This page does not form part of the statutory financial statements

Page 19