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← Appleby Sports Centre

2025-07-31-accounts

Company registration number 05813570 (England and Wales)

Charity registration number 1125895 (England and Wales)

APPLEBY SPORTS CENTRE LIMITED

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

APPLEBY SPORTS CENTRE LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

a _ I Trustees Mr F J Potts Mrs E Taylor MrsJ Burgess (Appointed 27 October 2024) Mr A Birtles (Appointed 10 November 2024) Mr D Howard (Appointed 27 March 2025) Secretary Ms K Chester Charity number 1125895 Company number 05813570 Independent examiner David Andrew Liddle BA (Hons), FCA C/o Saint & Co 4 Mason Court Gillan Way Penrith 40 Business Park PENRITH Cumbria CA11 9GR

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APPLEBY SPORTS CENTRE LIMITED

CONTENTS

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Page
Trustees’ Report 1-5
Independent examiner's report 6
Statement offinancial activities 7
Balance sheet 8
Notestothefinancialstatements 9-15

APPLEBY SPORTS CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 JULY 2025

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The trustees present their annual report and financial statements for the year ended 31 July 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum of association, the Companies Act 2006 and "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

Summary of the objects set out in the governing document

The charity's purposes as set out in the objects contained in the company's memorandum of association are to: benefit the public by improving the health, general well-being and social circumstances of the people of the area by healthy recreation through sport.

The aims of the charity are to establish a Sports Centre offering sport, recreational and leisure facilities to the community in the Eden District Council area, and in particular the area in and around Appleby-in-Westmorland.

How our activities deliver public benefit

All our charitable activities focus on being able to offer affordable facilities to all age groups and individuals within the area, including primary and secondary school children, and the elderly and disabled. These are undertaken with a view to furthering our charitable purposes for the public benefit.

Public benefit The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Significant activities and achievements against objectives Yet another year gone and it has been a difficult year. Financially much poorer due to the running costs for the Sports Centre Gas bills and Damage.

We have yet again had problems with the Heating and one boiler has now been disconnected. As in previous years the drains continue to block up probably because the design did not allow for the type of use expected of them. These drains are a particular cause for concern as it is becoming apparent that we will have to spend a considerable sum to permanently cure the problems. We have not yet decided to do this work and we will continue to buy in contractors to keep the sewage water flowing. | have written about this for the last five years, it is just as relevant now as then.

The management team are still working well and have continued to develop new courses and events. Karen and Jordan area major strength especially when dealing with clients.

The reduction of use by Appleby Grammar School are still paying a reduced rate of £16,000.

With the new development plan for Appleby Grammar school we expect significant changes. The car park for Appleby Sports Centre will move to the side of the building.

Hopefully this will not affect the sports hall too much.

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APPLEBY SPORTS CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

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COMMUNITY USAGE

As in the previous year the numbers of local people attending sports and exercise sessions has just about plateaued out, so we are continuing to consider our offer and how we can develop other activities and market them to the local population. The plateauing out is caused by our lack of capacity in rooms etc. available for hire. We have shown that when we develop new activities people come to them. We have a continuing problem in finding suitably qualified people to run and supervise activities. The Sports Centre has continued to be used seven days a week. Once again this is due to the commitment shown by the Karen and Jordan.

We have had a significate response from Cricket in the Eden Valley on weekends and are now full.

We have developed a range of holiday sports sessions. These covered many sports activities and were aimed mostly at the younger ages. They took place in the school holidays and went on throughout the day for two to three days a week. During very little of this took place.

School use of the centre is still from 9 am until 4.30 pm in the term time. We are developing the weekends which have traditionally been slow. The Badminton Club have brought in county badminton and other competitions and Cricket is attending through the winter months.

Jordan has also been working with Bolton Primary School to help them with afterschool clubs and PE Sessions. These Sessions are paid with Funding from Westmorland and Furness.

The Sports Centre has continued to develop its links with the Appleby Tennis Club, Westmorland Wanderers (netball) and Appleby Football Club, Karate, Asha Heart Cricket, Appleby Cricket Club, and Stainton cricket club.

Our relationship with Appleby Grammar School is still good. Our engagement with the PE staff is much better.

ACTIVITIES RUN BY THE SPORTS CENTRE include:

Netball, Badminton, Football, Yoga, Spinning, Cricket nets, Karate, Tennis, Table Tennis, Cricket from Eden Valley.

Financial review

Our bank balance sits at £23,664 (2024 - £41,497).

The decrease in bank balance is attributed to the reduction in trade creditors in the year.

The unrestricted reserves sit at £26,383 compared to £24,902 in the previous year.

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APPLEBY SPORTS CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

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Reserves policy It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity to enable them to guard against shortfall and to cover them for contingencies.

Major risks The trustees have examined the major strategic, business and operational risks which the charity faces and confirms that systems have been established to enable regular reports to be produced so that necessary steps can be taken to lessen these risks.

Structure, governance and management

Legal Status

It is a company limited by guarantee and as such, does not have a share capital. Every member undertakes to contribute such amounts as may be required (not exceeding £1) to the company's assets if it should be wound up whilst he is a member, or within one year after he ceases to be a member, for payment of the company's debts and liabilities contracted before he ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves.

Governing document

Appleby Sports Centre Limited is an independent registered charity governed by its memorandum and articles of association dated 11 May 2006.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Mr F J Potts Mr M Stephenson (Resigned 10 November 2024) Mrs E Taylor MrsJ Burgess (Appointed 27 October 2024) MrA Birtles (Appointed 10 November 2024) Mr JS Weir (Resigned 12 November 2024) Mr D Howard (Appointed 27 March 2025)

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APPLEBY SPORTS CENTRE LIMITED

TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

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Recruitment and appointment of trustees

Any member of the Company may nominate a member of the Management Committee.

The company may by ordinary resolution appoint a person who is willing to act to be a member of the Management committee either to fill a vacancy or as an additional member of the Management Committee.

The Management committee may appoint a person who is willing to act to be a member of the Management Committee, either to fill a vacancy or as an additional member of the Management Committee, provided that the appointment does not cause the number of members of the Management Committee to exceed the maximum number of the members of the Management Committee. A member of the Management Committee so appointed shall hold office only until the next following annual general meeting. S/he shall vacate office at the conclusion thereof.

Subject to the articles of the company, all members of the Management Committee will retire in rotation, 1/3 each year, over a 3 year period. Members newly appointed will retire at the point that the member they are replacing, would have retired. All retiring members may stand again for re-election. From time to time the Management Committee will review the retirement rotation and may adjust it.

Trustee induction and training

New Trustees are shown a copy of the Charity's Articles of Association and advised on the policy, procedure and responsibilities of the Charity under the Charities Act.

Organisational structure

The Trustee body, consisting of three trustees representing various community or user groups, is responsible for the running of the sports centre.

The management group, which consists of the trustees and some invited user group representatives, meets every other month to discuss all matters connected with the running of the sports centre.

An executive Finance & Planning group, consisting of at least three trustees (chairman, vice-chairman and treasurer) and the centre manager, also meet every other month alternate to the month of the meeting of the management group. Matters requiring further investigation or monitoring as a result of the management meeting are gone through. Details are fed back to the next management group meeting.

The sports centre manager reports regularly to both the management group and the executive group.

Remuneration policy

The Trustees consider that the Board and the Senior Management Team comprise the key management personnel of the Charity in charge of directing and controlling, running and operating the Charity on a day to day basis. All Trustees give of their time freely and no Trustee received remuneration or reimbursement of expenses during the year.

The pay of the senior staff is reviewed annually and are subject to affordability, job evaluation and necessary market adjustment.

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APPLEBY SPORTS CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

aa The Trustees' report was approved by the Board of Trustees. Sed| Wd Mr F J Potts MrA Birtles Date? ....ccesl..nctesvooSdortsacioapestsosaeseearaees

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APPLEBY SPORTS CENTRE LIMITED

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF APPLEBY SPORTS CENTRE LIMITED

| report to the trustees on my examination of the financial statements of Appleby Sports Centre Limited (the charity) for the year ended 31 July 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, | report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination

giving me cause to believe that in any material respect:

| 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 financial statements to be reached.

David Andrew Liddle FCA

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APPLEBY SPORTS CENTRE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JULY 2025

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Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 3 300 -
Charitable activities 4 36,758 31,620
Investments 5 225 377
Total income 37,283 31,997
Expenditure on:
Charitable activities 6 35,802 45,497
Totalexpenditure 35,802 45,497
Netincome/(expenditure) and movement infunds 1,481 (13,500)
Reconciliation offunds:
Fund balances at 1August 2024 24,902 38,402
Fundbalancesat31July2025 26,383 24,902

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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APPLEBY SPORTS CENTRE LIMITED

BALANCE SHEET

AS AT 31 JULY 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 12 273 438
Current assets
Debtors 13 4,777 3,642
Cash at bank and in hand 23,664 41,497
28,441 45,139
Creditors: amounts fallingdue within one year 14 (2,331) (20,675)
Net current assets 26,110 24,464
Total assets less current liabilities 26,383 24,902
The funds ofthe charity
Unrestricted funds 16 26,383 24,902
26,383 24,902

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 July 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. ; ; The financiala statements were approved by the trustees ON .......IefeevY,[faeces] d¢ Mr FJ Potts MrA Birtles

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APPLEBY SPORTS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

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Charity information Appleby Sports Centre Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is .

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used.

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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APPLEBY SPORTS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment

20% Straight Line

Fixtures and fittings 20% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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APPLEBY SPORTS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

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1Accounting policies

Derecognition offinancial liabilities Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates and judgements

. In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 300 -
4 Income from charitable activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable activities
Charitable rental income 36,758 31,620
5 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interestreceivable 225 377

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APPLEBY SPORTS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

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6 Expenditure on charitable activities

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==> picture [469 x 461] intentionally omitted <==

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Charitable|Charitable| |Activities|Activities| |2025|2024| |£|£| |Direct|costs| |Staff costs|20,546|22,668| |Depreciation|and|impairment|165|165| |Operation|of|a|sports|centre|15,091|21,494| |35,802|44,327| |Share|of support and governance|costs|(see|note|7)| |Governance|-|1,170| |35,802|45,497| |Analysis|by fund| |Unrestricted|funds|35,802|45,497| |Support|costs|allocated|to|activities| |2025|2024| |£|£| |Governance|costs|960|1,170| |Analysed|between:| |Charitable|Activities|960|1,170| |Net movement|in|funds|2025|2024| |£|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Fees|payable|for the|independent|examination|of the|charity's|financial|statements|960|1,170| |Depreciation|of owned|tangible|fixed|assets|165|165|

----- End of picture text -----

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

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APPLEBY SPORTS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

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10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Sports Centre Staff
Administration Staff		 2
1		 2
1
Total 3 3
Employment costs 2025 2024
£ £
Wagesandsalaries 20,546 22,668

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £8,235 (2024 - £7,692).

11 ~=Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 ‘Tangible fixed assets

‘Tangible fixed assets
Plantand Fixtures and Total
equipment fittings
£ £ £
Cost
At 1August2024 4,151 78,765 82,916
At31 July2025 4,151 78,765 82,916
Depreciation and impairment
At 1August2024 3,713 78,765 82,478
Depreciation charged in theyear 165 - 165
At 31 July 2025 3,878 78,765 82,643
Carrying amount
At 31 July 2025 273 - 273
At31July2024 438 - 438

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APPLEBY SPORTS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

13. Debtors
2025 2024
Amounts falling due within oneyear: £ £
Trade debtors 4,777 3,642
14 Creditors: amounts fallingdue within one year
2025 2024
£ £
Other taxation and social security 26 1,178
Trade creditors 672 17,759
Other creditors 673 778
Accruals and deferred income 960 960
2,331 20,675

15 Retirement benefit schemes

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £181 (2024: £218).

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 August Incoming Resources At 31 July 2025
2024 resources expended
£ £ £ £
General funds 24,902 37,283 (35,802) 26,383
Previous year: At 1 August Incoming Resources At 31 July 2024
2023 resources expended
£ £ £ £
Generalfunds 38,402 31,997 (45,497) 24,902

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APPLEBY SPORTS CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

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  1. _—s@Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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