2024-03-31-accounts - Berkeley Community Sports And Leisure Trust

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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 2024

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 2024

	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 2024

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 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Charity's objects are the 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 2024

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 insulation, barrier doors and heavy curtains in the members lounge.

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 Stroud & 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 experienced as a result of post COVID social changes.

Infrastructure maintenance, upkeep and improvements continue as required.

The use 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, and annual statement are undertaken by accountants Stanley Joseph Ltd, Bristol

With the exception of Mr Warren Fulford, who is employed as full-time club manager for Berkeley Community Sports and Leisure Limited (a related business) none of the persons listed as operating committee received any payments, remuneration, inducements, free benefits or expenses from BCS&L Trust or its trading company BCS&L Trading.

The Trust has no employees on the payroll.

Page 2

The Berkeley Community Sports & Leisure Trust

Report of the Trustees

for the Year Ended 31 March 2024

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 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure

Five trustee positions are

Trustees

a. Mr Sam Paterson - Chairman
b. Mr John Woodward - Secretary
c. Mr Robert Kuczaj
d. Mr Peter Atkinson

Non-executive trustees:

a. Mrs Glenny Greenaway

Outgoing:

a. Cllr Philip Case ceased to be a trustee on 14 August 2024

Incoming:

a. There was no incoming trustees in this period.

Operating Committee:

a. Mr John Woodward.

b. Mr Robert Kuczaj.
c. Mr Peter Atkinson.
d. Mr Sam Paterson.
e. Mr Warren Fulford - Club Manager.
f. Mr Stuart Priday - Committee Member
g. Mr Ralph Cawston - Committee Member.
h. Mr Andrew Watts - Committee Member.
i. Mr Nicolas Grove - Committee Member.
j. Mrs Glenys Greenaway - 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 2024

Registered Charity number 1125523

Registered office Hamfields Leisure Hamfield Berkeley Gloucestershire GL13 9TN

Trustees

P Case (resigned 14.8.24) R W Kuczaj Director P Atkinson S Paterson J C Woodward

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 12 March 2025 and signed on its behalf by:

J Woodward - 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 2024.

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:

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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: 12 March 2025

Page 7

The Berkeley Community Sports & Leisure Trust

Statement of Financial Activities for the Year Ended 31 March 2024

Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 3,228 Charitable activities Charitable activities 18,241 Other trading activities 2 10,901 Total 32,370 EXPENDITURE ON Raising funds - Charitable activities Charitable activities 45,415 Total 45,415 NET INCOME/(EXPENDITURE) (13,045) RECONCILIATION OF FUNDS Total funds brought forward 95,839 TOTAL FUNDS CARRIED FORWARD 82,794	Restricted fund £ - - - - - - - - - -	31.3.24 Total funds £ 3,228 18,241 10,901 32,370 - 45,415 45,415 (13,045) 95,839 82,794	31.3.23 Total funds £ - 24,080 6,995 31,075 10,331 36,152 46,483 (15,408) 111,247 95,839

The notes form part of these financial statements

Page 8

The Berkeley Community Sports & Leisure Trust

Statement of Financial Position

31 March 2024

Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 17,981 Investments 7 1 17,982 CURRENT ASSETS Debtors 8 58,558 Cash at bank and in hand 9,172 67,730 CREDITORS Amounts falling due within one year 9 (2,918) NET CURRENT ASSETS 64,812 TOTAL ASSETS LESS CURRENT LIABILITIES 82,794 NET ASSETS 82,794 FUNDS 10 Unrestricted funds TOTAL FUNDS	Restricted fund £ - - - - - - - - - -	31.3.24 Total funds £ 17,981 1 17,982 58,558 9,172 67,730 (2,918) 64,812 82,794 82,794 82,794 82,794	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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

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continued...

The Berkeley Community Sports & Leisure Trust

Statement of Financial Position - continued 31 March 2024

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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 12 March 2025 and were signed on its behalf by:

J Woodward - 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 2024

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.

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continued...

The Berkeley Community Sports & Leisure Trust

Notes to the Financial Statements - continued

for the Year Ended 31 March 2024

2. OTHER TRADING ACTIVITIES

Management fees Room hire	31.3.24 £ 4,000 6,901 10,901	31.3.23 £ - 6,995
		6,995

3. NET INCOME/(EXPENDITURE)

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

	31.3.24	31.3.23
	£	£
Auditors' remuneration for non audit work	2,130	1,813
Depreciation - owned assets	1,110	1,010

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted fund £ INCOME AND ENDOWMENTS FROM Charitable activities Charitable activities 24,080 Other trading activities 6,995 Total 31,075 EXPENDITURE ON Raising funds 10,331	Restricted fund £ - - - -	Total funds £ 24,080 6,995 31,075 10,331

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continued...

The Berkeley Community Sports & Leisure Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
fund
£
£
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
-
6.
TANGIBLE FIXED ASSETS
Long
Plant and
leasehold
machinery
£
£
COST
At 1 April 2023
22,840
14,678
Additions
-
500
At 31 March 2024
22,840
15,178
DEPRECIATION
At 1 April 2023
5,910
13,017
Charge for year
457
653
At 31 March 2024
6,367
13,670
NET BOOK VALUE
At 31 March 2024
16,473
1,508
At 31 March 2023
16,930
1,661

Total
funds
£
36,152
46,483
(15,408)
111,247
95,839
Totals
£
37,518
500
38,018
18,927
1,110
20,037
17,981
18,591

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continued...

The Berkeley Community Sports & Leisure Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

7.	FIXED ASSET INVESTMENTS
			Shares in
			group
			undertakings
			£
	MARKET VALUE
	At 1 April 2023 and 31 March 2024		1
	NET BOOK VALUE
	At 31 March 2024		1
	At 31 March 2023		1
	There were no investment assets outside the UK.
8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		31.3.24	31.3.23
		£	£
	Amounts owed by group undertakings	58,558	58,091
	VAT	-	615
		58,558	58,706
9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		31.3.24	31.3.23
		£	£
	VAT	222	-
	Accrued expenses	2,696	3,622
		2,918	3,622

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continued...

The Berkeley Community Sports & Leisure Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

10. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS	At 1.4.23 £ 95,839 95,839 Incoming resources £ 32,370 32,370 At 1.4.22 £ 111,247 111,247	Net movement At in funds 31.3.24 £ £ (13,045) 82,794 (13,045) 82,794 Resources Movement expended in funds £ £ (45,415) (13,045) (45,415) (13,045) Net movement At in funds 31.3.23 £ £ (15,408) 95,839 (15,408) 95,839

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continued...

The Berkeley Community Sports & Leisure Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	31,075	(46,483)	(15,408)
TOTAL FUNDS	31,075	(46,483)	(15,408)

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

Net movement At 1.4.22 in funds £ £ Unrestricted funds General fund 111,247 (28,453) TOTAL FUNDS 111,247 (28,453)	At 31.3.24 £ 82,794 82,794

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	63,445	(91,898)	(28,453)
TOTAL FUNDS	63,445	(91,898)	(28,453)

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continued...

The Berkeley Community Sports & Leisure Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

11. RELATED PARTY DISCLOSURES

During the year the Trust received £639 (2023 - £14,978) 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 2024
	31.3.24	31.3.23
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations	3,228	-
Other trading activities
Management fees	4,000	-
Room hire	6,901	6,995
	10,901	6,995
Charitable activities
Facilities hire	883	-
Pool & snooker tables	1,177	1,065
Club and sport income	6,389	16,729
Membership	9,792	6,286
	18,241	24,080
Total incoming resources	32,370	31,075
EXPENDITURE
Charitable activities
Premises and ground costs	2,956	3,535
Community events & activities	5,125	8,065
Utilities	11,002	11,562
Advertising	294	11
Waste services	12,419	6,626
Depreciation of tangible fixed assets	1,110	1,010
	32,906	30,809
Support costs
Management
Office costs	2,550	6,093
Carried forward	2,550	6,093

This page does not form part of the statutory financial statements

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The Berkeley Community Sports & Leisure Trust

Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
	31.3.24	31.3.23
	£	£
Management
Brought forward	2,550	6,093
Repairs and maintenance	1,267	2,562
	3,817	8,655
Other
Insurance	6,562	5,048
Other costs	-	128
Finance costs	-	30
	6,562	5,206
Governance costs
Auditors' remuneration for non audit work	2,130	1,813
Total resources expended	45,415	46,483
Net expenditure	(13,045)	(15,408)

This page does not form part of the statutory financial statements

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