The Yorebridge Sports Development Association Ltd
Financial Statements
Year Ended 31°, March 2024
Charity registration number: 1126795
Company registration number: 05493687

The Yorebridge Sports Development Association Ltd
Financial Statements
Year Ended 31st March 2024
Contents
Page
Charity Reference and Administrative Details
Trustees, Annual Report Ilncluding Directors, Report)
Independent Examiner's Report
Statement of Financial Activities (including Income & Expenditure Account)
Balance Sheet
Notes to the Financial Statements
10-17

The Yorebridge Sports Development Association Ltd
Trustees, Annual Report {Including Directors Report)
Year Ended 31$t March 2024
Charity registration number
1126795
Company registratlon number
05493687
Trustee Directors
Mr H A Kirkbride
Mrs Y Peacock
Mrs K E Civil
Mrs R V Hurn
Mrs S Stokes (resigned 161h July 2024)
Mrs R Dechezeaux
Mr P J Miller
Mr G A Bladon (appointed 81h July 20241
Chairperson
Mrs R V Hurn
Secretary
Mr G A Bladon
Registered ottice
The Wensleydale Centre
Yorebridge
Askrigg
Leyburn
North Yorkshire
DL8 3BJ
Independent examiners
Yorkshire Dales Accountancy
Kiln Place, Dryden House
Market Place
Hawes
Norlli Yorkshire
DL8 3RA

The Yorebridge Sports Development Association Ltd
Trustees, Annual Report (Includlng D1￿CtorS Report)
Year Ended 31st March 2024
The trustees present their report and the financial statements of the charity for the year ended 31st March
2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP)
'Accounting and Reporting by Charities. in preparing the annual report and financial statements ofthe charity.
The financial statements have been prepared in accordance with the accounting policies set out in notes to
Ihe accounts and comply with the charity's goveming document, the Charities Act 2011 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 published
in October 2019
Trustses of the charity
The directors of the charitable company are its trustees for the purposes of charity law. The trustees directors
who have served during the year and since the year end were as follows:
Mr H A Kirkbride
Mrs Y Peacock
Mrs K E Civil
MrsR VHUM
Mrs S Stokes (resigned 16th July 2024)
Mrs R Dechezeaux
Mr P J Miller
Mr G A Bladon (appointed 81h July 2024)
Objectives and actlvlties
The principal objectives and operations of the charity are to provide or assist in the provision of facilities in the
interests of social welfare for recreation or other leisure time, occupation of individuals who have need to such
facilities by reason of their youth, age, infimiity or disability, financial hardship or Social circumstances with the
objective of improving their conditions of life
Public ben8frt statèment
The trustees have had regard to the Charity Commission guidance on public benefrt.
The charity provides gym facilities at The Wensleydale Centre, Askrigg and arranges associated activities. It
is through the provision of these that the charity delivers a public benefit.
Achlevemonts and performance
We have now implemented an online ClubRight gym management system which has completely transformed
the running and operation of the gym. It has proved to be a very efficient way of payment and membership
management. This system will soon be linked to a new front door (May 2024) so access to the gym will be
controlled electronically.
We have again had an increase in gym membership, activity sessions and facility hire this year which has
resulted in increased income.
The MUGA has again been very popular this year for both group and individual hire and we have recently
become affiliated to the Lawn Tennis Association.

The Yorebrldge Sports Development Association Ltd
Trustees, Annual Report (Including Directors Report}
Year Ended 31st March 2024
Financial review (Including reserves policy)
Income from the gym has increased from £32,644 in 2023 to £40,163 in 2024, an increase of £7,519.
The Trustees are continually reviewing the charity's reserves and cash flow requirements. The Trustees
consider it appropriate to hold minimum reserves to cover at least three months overheads, which is equivalent
to around £6,000.
Plans for future periods
We have a number of priorities for the next year.. ensuring financial clarity and stability., maximising the use of
the ClubRight online system., installing a ramp to the front doorto improve access for all,. having a gym refresh
and redecoration,. improving broadband and WIFI.
We also plan to have an increased social media presence to attract new users to the gym and faciltties.
Structuro, governance and management
The charity is governed by its memorandum and articles of association, incorporated on 16 September 2008,
in England & Wales and is a company Limited by Guarantee
The charity and its propety is administered and managed by the Trustees.
Where there is a requirement for an individual to be appointed as a Trustee, suitable people are identified by
the existing Trustees and are then invited to take up the role.
The Trustees are responsible for reviewing and identifying risks that the Charity faces to enable them to protect
the assets of the charty.
Trustees, responsibilities
The Trustees ￿0 are also d￿eCtorS of The Yorebridge Sports Development Association Ltd for the purposes of
company law) are responsible for preparing the Trustees, Annual Report [(including the Strategic Report)] and Ihe
financial statements in accordan￿ wth applicable law and United Kingdom Accounting Standards (Untted ￿ngdorn
Generally Accepted Accounting Practi￿).
Company law requi￿ the trustees to prepare firtancial statements for each financial year. Under company law the
twstees must not approve the financial statements unless they are satisfied that Ihey gtve a true and fair view of the
state of affairs of the charitable cornpany and of the incoming resour￿5 and application of resources, including the
income and expenditure, ofthe chatitable company forthat period. In preparing these financsal statements, the trustees
are required to..
select suitable accounting policies and then apply them consislentty.,
observe the methods and prirKiples in the Chartbes SORP 2019 {FRS 102).
makejudgements and estimales that are reasonable and prudent.,
stste thether applicable UK Accounting Standards have been followed;
prepare the financial statements on the going cOn￿M basis unless it is inappropriate to presume that the
thartiable company will continue in operation.

The Yorebridge Sports Development Association Ltd
Trustees, Annual Report (Including Directors Report)
Year Ended 31st March 2024
The trustees are responsible for keeping adequate accounting records Ihat disclose with reasonable accuracy at any
lime the financial position of the charitable company and enable them to ensure that the financial statements coniply
wilh the Companies Act 2006. They are also responsible for safeguarding the assets of the charilable company and
hence for takiiig reasonable sleps for the prevention and detection of fraud and olher iriegularities.
The Trustees consider that they have complied with the duty in Section 1715) of the 2011 Charities Act to
have due regard to guidance issued on public benefit.
This report has been prepared in accordance with the provisions applicable to companies entitled to the small
companies exempiion. and in accordance with the Statement of Recommended Practice.. Accounting and
Reporting by Charities.
On behalf ol the trustees
Mrs R V Hurn. Trustee Director
Chairperson
Mr G A Blaclon,
Secretary
rustee Director
Date: 61h December 2024

The Yorebridge Sports Development Associatlon Ltd
Independent Examinefs Report to the Trustees of The Yorebridge Sports Development
Association Ltd
Year Ended 315t March 2024
I report to the chartty trustees on my examination of the accounts of the company for the year ended 3181 March
2024 which are set out on pages 4 to 17.
Responsibilities and basis of report
As the charity trustees ofthe company land also its directors for the purposes of company law) you are ￿sponSible
for the preparation of the accounts in accordan￿ wth the requiremerts of the Companies Act 2006 (the 2006 ACY).
Having satisfied mysewthat the accounts of the company are not required to be audited under Part16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of your company's accounts
as carried out under section 145 of the Chartiies Act 2011 ('the 2011 Act,). In carying out ry examination I have
followed the Directions given by the Charty Commission under section 145(5){b) ofthe 2011 Act.
Independent examlnerS statement
I have ￿Mpleted my examination. I confimi that no matters have come to my attenlion in connection wth the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the company as required by section 386 ofthe 2006 Act., or
2. the a￿o￿nts do not ac£ord those records., or
3. the accounts do not comply with the accountsng requirements of section 396 ofthe 2006 Act otherthan any
requirement that the accounts gwe a and fair whtch is not a matter considered as part of an
independent examination; or
4. the accounts have not been prepared in a￿OrdanCe with the methods and principles of the Statement of
Recommended Practi￿ for accounting and reporting by charities.
I have no concerns and have come across no other matters in connectton with the examination to which attention
should be drawn in this report in order trj enable a proper understanding of the accounts to be reached.
Mr M A Fleming FCA
ICAEW
Yod(shires Dales Acwjntancy, Kiln Pla￿, Dryden House, Market Place, Hawes, North Yorkshire, DL8 3RA
Date; 9th De￿mber 2024

The Yorebridge Sports Development Assoclatlon Ltd
Statement of Flnancial Actlvlties (Includlng Income & expenditure Account)
Year Ended 31st March 2024
2024
Unwlrided
funds
R•strided
funds
2023
Total
Total
Income and endowments from:
Donations & grants
Charitable activities
Other
315
40,163
399
4,000
4,315
40,163
399
2,254
32,644
1,504
Total income and ondowments
40,877
4,000
44,877
36,402
Expenditure on:
Raising funds
Charitable activities
Administrative costs
32,053
18,229
13,579
45,632
18,229
39,954
16,015
Total 8xpendlture
50,282
13.579
63,861
55,969
Net income 1 (expenditure)
(9,405)
(9,579) (18,984)
(19,567)
Transfers between funds
Other recognised galns l {losses}:
Net movement in funds
17
(9,405)
(9,579) (18,984)
(19,567)
Reconciliation of funds:
Total funds brought fO￿ard
17
71,370
50,906
122,276
141,843
Total funds carried forward
17
£61,965
£41,327 £103,292
£122,276
All income and expenditure items derive from continuing activities.
The statement of financial activities includes all gains and1055es recognised during the year.

The Yorebridge Sports Development Association Ltd
Balance Sheet
Year Ended 31st March 2024
2024
2023
Not
Fixed assets
Tangible assets
32.106
43,016
32,106
43,016
Current assets
Stocks
Debtors
Cash at bank and in hand
12
13
500
3,077
71,981
565
2,417
79,797
75,558
82,779
Liabilltles
Credltors: amounts falling due within one year
14
{4,372}
13.5191
Net current assets
71,186
79,260
Total assets less current liabilities
103,292
122,276
Provlslons & Credltors due after one year
Net assets
£103,292
£122,276
Charity Funds
Restricted funds
Unrestricted funds
41,327
61,965
50,906
71,370
17
Total charlty funds l (deficit)
£103,292
2122,276
Sn preparing ihese financial statements..
al For the financial year ended 31 $1 March 2024 the company was entitled to exemption from audit under
section 477 of the Companies Act 2006 relaling small companies-, and
bl The members have not required Ihe company to obtain an audil of its financial statements for the year
in queslion in accordance with section 476 of the Companies Act 2006., and
c) The directors acknowledge their responsibiliiy for complying with the requirements of the Companies
Acl 2006 with respect to the accounling records and Ihe preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small company regime.
The financial statements were approved and authorised for issue by the Board on 61h December 2024.
Signed on behall of the board of truslees:
Mrs R V Hurn, Trustee
Chairperson
MrGA
Secretary
Truste
irector
The notes on pages 1010 17 form part of these financial statements.
Company registration number: 05493687

The Yorebrfdge Sports Development Assoclatlon Ltd
Notes to the Flnancial Ststements
Year Ended 31st March 2024
1 Summary of signiflcant accounting policies
(a) G8neral informatlon and basis of preparation
The Yorebridge Sports Development Association Ltd is a Charitable Company registered in England.
In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per
member of the charity. The address of the registered office is given in the charity information on page
3 of these financial statements. The nature of the charity's operations and principal activities are to
provide or assist in the provision of facilities in the interests of social welfare for recreation or other
leisure time, occupation of individuals who have need to such facilities by reason of their youth, age,
infirmity or disabilty, financial hardship or social circumstances with the objective of improving their
conditions of life
The charity constitutes a public benefft entity as defined by FRS 102. The financial statements have
been prepared in accordance with Accounting and Reporting by Chaflties- Ststement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland issued in Qclober 2019, the Financial Reporting
Standard applicable in the United Kingdom and Republic of Ireland {FRS 102), the Charities Act 2011,
the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concem basis under the histori¢al Cost convention,
modified to include certain items at fair value. The fsnancial statements are presented in sterling which
is the functional currency of the charity and rounded to the nearest £1.
The significant accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all years presented unless Otherwse stated.
{b) Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the chartty and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for partiGular purposes. The cost of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted fund
is set out in the notes to the financial statements.
(c) Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity IS
legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement
date in writing. If there are conditions attached to the donation and this requires a level of perfomian¢e
before entitlement Can be obtained then income is deferred until those conditions are fully met or the
fulfilment of those conditions is within the control of the charity and it is probable that they be fulfilled.
No amount is included in the financial statements for volunteer time in line wrth the SORP.
10

The Yorebridge Sports Development Association Ltd
Notes to the Financial Statements
Year Ended 31st March 2024
Income from charitable activities includes income earned from gym and recreational activities.
Income from government and other grants are recognised at fair value when the charity has entitlement
after any perfomiance Gonditions have been met, it is probable that the income will be received and the
amount can be measured reliably. If entidement is not met then these amounts are deferred.
Investment income is eamed through holding assets for investment purposes such as shares and
propety. It includes dividends, interest and rent. Where it is not practicable to identify investment
management costs incurred within a scheme w5th reasonable accuracy the investment income is
reported net of these costs. It is included when the amount can be measured reliably. Interest income
is recognised using the effective interest method and dividend and rent income is recognised as the
charity's right to receive payment is established.
other income includes sundry items which do not fall into the above categories of income.
Id) Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all Gosts related to the category. Expenditure is recognised where there is a legal or
constructive obligation to make payments to third parties, it is probable that the settlement will be
required and the amount of the obligation can be measured reliably. It is calegorised under the following
headings:
Costs of raising funds-
Expenditure on charitsble activities; and
Other expenditure represents those items not falling into the categories above.
(e) Tanglble fixed assets
Tangible fixed assets are stated at cost (or deemed cost} or valuation less accumulated depreciation
and accumulated impairment losses. Cost includes costs directly attributable to making the asset
capable of operating as intended.
Depreciation is provided on all tsngible fixed assets, at rates calculated to write off the cost, less
estimated residual value, of each asset on a systematic basis over its expected useful life as follows..
Over the remaining temi of the lease
25°A reducing balance
25 % reducing balance
Leasehold land and buildings
Plant and machinery
Fixtures and fittings
(fj Stocks
stocks are stated at the lower of cost and net realisable value.
Ig) Debtors and croditors recelvable I payable withln one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded
at transaction price. Any losses arising from impairment are recognised in expenditure.
{h) Provislons
Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a
past event, it is probable that an oufflow of economic benefits will be required in settlement and the
amount can be reliably estimated.
11

The Yorebridge Sports Development Assoclation Ltd
Notes to the Financial Statements
Year Ended 31st March 2024
(i) Loases
Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease tèrm
and the expected useful life ofthe asset. Minimum lease payments are apportioned bemeen thefinance
charge and the reduction of the outstanding lease liability using the effective interest method. The
related obligations, net of fvture finance charges, are included in creditors. Rentals payable and
receivable under operating leases are charged to the SOFA on a straight line basis over the period of
the lease.
li) Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is
considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets
the definition of a charitable company for UK corporation tax purposes.
{k) Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no
material uncertainlies exist. The trustees have considered the level offunds held and the expected level
of income and expenditure for 12 months from authorising these financial ststements. The budgeted
income and expenditure is sufficient with the level of reserves for the charty to be able to continue as a
going concern.
Income from donations & grants
2024
2023
Grants
Donations
Fundraising
4,000
177
138
2,073
162
19
£4,315
£2,254
Income from donations was £177 (2023 - £162) all of which was attributable to unrestricted ftjnds.
Grant income received this year was £4000 from the Yorkshire Dales Millenium Trust, forthe purchase
of gym equipment and the delivery of wellness classes, gym inductions and soft play sessions for
families.
Income from charitable activities
2024
2023
Gym membership
Activity sessions
Facility hire
26,589
5,977
7,597
21,852
4,752
6,040
£40,163
£32,644
Income from charitable activities was attributable to unrestricted funds.
12

The Yorebridge Sports Development Assoclation Ltd
Notss to the Flnancial Ststements
Year Ended 318t March 2024
Other income
2024
2023
Other
Deferred income released
399
304
1,200
£399
£1,504
Other income was all attributable to unrestricted fijnds.
Costs of charitable activities
note
Unrestricted Restricted
2024
2023
Wages & salaries
Coaching & tutor costs
Training Costs
Rent & rates
Light & heat
Repairs
Insurance
Bank charges
Depreciation
Profit on disposal
(10)
13,521
1,065
1,299
936
4,322
5,774
1,204
134
3,798
2,882
16,403
1,065
1,299
936
4,322
5.774
1,204
12,909
865
760
610
2,757
6,414
1,133
59
14,436
10,697
14,495
32,053
13,579
45,632
39,954
Administrative costs
Unrestricted Restricted
2024
2023
Office equipment hire
Printing, postage & stationery
Advertising
Communication & engagement
Phone & broadband
Bookkeeping & administration
Accountancy
Consultancy
Legal & professional
Sundry
Subscriptions
128
206
145
128
206
145
158
126
548
14,898
1,119
548
14,898
1,119
486
13,355
1,008
57
1,128
18,229
57
1,128
18,229
49
833
16,015
7 Net income l (expendlture) for the year
Net income l (expenditure) is stated after charging..
2024
2023
Depreciation of tangible fixed assets
13

The Yorebridge Sports Development Association Ltd
Notes to the Financial Statements
Year Ended 31st March 2024
Independent examiners remuneratlon
The accountancy charges amount to an independent examination fee of £535 (2023: £520) and other
services including payroll and accounts preparation of £584 (2023.. £488).
Trustees, and key manag8m&nt P8rsonnel remuneration and expenses
The trustees neither received nor waived any remuneration during the year (2023.. £Nil) for their role as a
trustee, the dLJties of which are carried out on a voluntary basis. The trustees did not have any expenses
reimbursed during the year (2023.. Nil).
One trustee, Mrs K E Civil works as an instructor on an employee basis, and for this receives a salary.
Gross pay during the year amounted to £13,085 (2023.. £11,518).
10 Staff costs and employee benefits
The charity employed three part time members of staff. There were no employees who received total
employee benefits of more than £60,000. The total staff costs and employee benefits were as follows..
2024
2023
Wages and salaries
Social security
Defined contribution pension costs (auto enrolment)
16,138
60
205
12,729
21
159
£16,403
£12,909
11 Tangible fixed assets
LoAMhdd
Land and
Plant and
twildr¥J8
machin¢ry
Total
Cost or valuation..
At 1 st April 2023
Additions
Disposals
At 3151 March 2024
212,527
35,489
3,585
248,016
3,585
212,527
39,074
251,601
Depre¢iation-.
At 151 April 2023
Charge for the year
Impairment
Eliminated on disposals
At 31st March 2024
179,990
11,053
25,010
3.442
205,000
14,495
191,043
28,452
219,495
Net book value:
At 31 March 2024
£21,484
£10,622
£32,106
At 31¥t March 2023
£32,537
£10,479
£43,016
14

The Yorebrfdge Sports Development Association Ltd
Notes to the Flnancial Statements
Year Ended 319t March 2024
12 Stocks
2024
2023
Heating Oil
Gym consumables
Other
400
75
25
£500
500
50
15
£565
13 D8btors
2024
2023
Trade debtors
Prepayments and accrued income
1,348
1,729
1,246
1,171
£3,077
£2,417
14 Creditors: amounts falling due withln one yoar
2024
2023
Bank loans and overdrafts
Trade Creditors
Payments on account
PAYE and social security
Accruals
Deferred income
1,153
1,840
169
2,129
1,379
1,221
£4,372
£3,519
15 Leases
a) Equipment leases
The charity has a photocopier on lease until November 2027:
15

The Yorebrldge Sports Development Association Ltd
Notes to the Financlal Statements
Year Ended 31st March 2024
15 Leases continued
Total future minimum equipment lease payments due are as follows..
2024
2023
Not later than one year
Later than one and not later than five years
544
1,497
£2,041
b) Property lease
The charity operates from property which is subject to a full repairing lease. The charity pays a
peppercom rent of £20 per year.
The existing lease expires on 301h June 2027.
16 Fund reconciliatlon
Unrestricted funds
Balance at
2023
Gains I
(losses)
Balance at
2024
Income
Expenditure
Transfers
Unrestricted
£71,370
£40,877
£50,282
£61,985
18 Funds reconciliation continued
Restricted funds
Balance at
2023
Gains I
(losses)
Balance
at 2024
Income
Expenditure Transfers
MUGA fund
Equipment fund
44,302
6,604
9,532
4,047
34,770
6,557
4,000
£50,906
£13 579
£41327
16

The Yorebridge Sports Development Association Ltd
Notes to the Financlal Statements
Year Ended 318t March 2024
Fund descriptions
a) Unrestricted funds
Unrestrioted funds are available for use at the discretion ofthe trustees in furtherance ofthe general
objectives of the charity and which have not been designated for other purposes.
b) Restricted funds
Reslricted MUGA fund
The restricted MUGA fund relates the initial build and development of the MUGA. The grant is being
released over the term of the lease.
Restricted Equipment fund
The restricted Equipment fund represents grants received for gym equipment which is being
released over the life of the asset or when grant conditions are met, depending on the circumstances
of each grant.
18 Related party transactions
There are no related party transactions during the period {2023- £ nil).
17