2025-04-30-accounts - Ducklington Sports Club

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DUCKLINGTON SPORTS CLUB

Accounts – 30th April 2025

DUCKLINGTON SPORTS CLUB

Charity number: 1137103

Accounts – 30th April 2025

INDEX

1-2 Report of the Trustees and General Information
2 Independent Examiner’s Report to the Trustees
4 Statement of Financial Activities
5 Balance Sheet
6-11 Notes to the Accounts

DUCKLINGTON SPORTS CLUB

REPORT OF THE TRUSTEES for the year ended 30th April 2025

The Trustees are pleased to present their annual report and financial statements of the charity for the year ended 30th April 2025.

The Financial Statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and complies with the Charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice (second edition) and Financial Reporting Standard FRS 102.

Reference and Administration Details

The charity’s name is Ducklington Sports Club.

Charity Registration Number: 1137103 Principal Address: Glebelands Aston Road Ducklington Oxfordshire OX29 7US

Trustees and Directors

The Trustees and officers who served during the year and since the year end were as follows:

Mr S Newcombe (resigned 23[rd] March 2025)

Mr J Smyth Mr S Townsend Mr E Todd

Objectives and Activities

The Club’s objectives are to promote for the benefit of the inhabitants of Ducklington and the surrounding area, the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or social and economic circumstances or for the public at large, in the interest of social welfare and with the object of improving the condition of life of said inhabitants.

The policies adopted in furtherance of these objects are the promotion of team sports and there has been no change in these during the year.

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

The main ways in which the Club seeks to fulfil its charitable objectives for the public benefit are as follows:

To provide competitive and enjoyable football and cricket activities which is delivered by responsible and qualified coaches. The football teams participate in the Witney and District League, The Oxford Mail League and Oxfordshire Invitation League divisions.

The ground is also open to public use when it has not been pre-booked. The Clubhouse is also available to hire for functions.

DUCKLINGTON SPORTS CLUB

REPORT OF THE TRUSTEES

for the year 30th April 2025 ( Continued)

Achievements and Performance

Ducklington Sports Club has continued to fulfil its objectives and over the course of the year has increased its level of activity.

Financial Review

The total income for the year was £113,191 and total expenditure on charitable activities amounted to £110,499.

Reserves Policy

The trustees have examined the charity’s requirements for reserves taking account of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be 2 months of expenditure. The trustees consider that this should be in the region of £18,000 in general funds. The reserves are needed to meet the working capital requirement of the charity and the trustees are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. Unrestricted funds stand at £18,209, above the required level.

Structure, Governance and Management

Governing Document

Ducklington Sports Club is a charity registered with the Charity Commission and governed by its constitution of 1 September 1982 as amended most recently on 10 July 2010.

Appointment of Trustees

Trustees are appointed from those who wish to have a more active involvement and interest in the club and are made up of football members. They will have demonstrated skills necessary for their intended role.

Approved by the trustees on 21st January 2026 and signed on its behalf by:

E Todd

………………………………

E Todd - Trustee

Ducklington

DUCKLINGTON SPORTS CLUB

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report to the trustees on my examination of the accounts of Ducklington Sports Club for the year ended 30th April 2025.

Responsibilities and Basis of Report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s Statement

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

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

J P Smith FCCA Chartered Certified Accountant

105 Pensclose Witney Oxon OX28 2EG

21st February 2025

DUCKLINGTON SPORTS CLUB

STATEMENT OF FINANCIAL ACTIVITIES

(including an income and expenditure account)

for the year ended 30th April 2025

Note Income from: Donations (and legacies) 3 Charitable activities 4 Other trading activities 5 Investments 6 Other 7 Total incoming resources Expenditure on: Charitable activities 8 Total expenditure Net income/(expenditure) and net movement in funds for the year Transfer between funds Net Movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward	Unrestricted Restricted Total Total Funds Funds Funds Funds 2025 2024 £ £ £ £ 8,276 - 8,276 10,790 91,618 - 91,618 59,563 - - - 283 - - - 97 6,954 6,343 13,297 5,262
	106,848 6,343 113,191 75,995
	103,199 7,300 110,499 80,080
	103,199 7,300 110,499 80,080
	3,649 (957) 2,692 (4,085)
	3,649 (957) 2,692 (4,085) 14,560 957 15,517 19,602
	18,209 - 18,209 15,517

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derives from continuing activities.

The notes on pages 6 to 11 form part of these financial statements

DUCKLINGTON SPORTS CLUB

BALANCE SHEET as at 30th April 2025

Note Fixed assets Tangible assets 14 Total fixed assets Current assets Stock 15 Debtors 16 Cash at bank and in hand Total current assets Liabilities Creditors falling due within one year 17 Net current assets Total assets less current liabilities Total net assets 18 The funds of the Charity Restricted income funds 19 Unrestricted income funds 19 Revaluation reserve Total unrestricted funds Total charity funds	2025 £ 3,150 3,150 1,876 - 13,683 15,559 500 15,059 18,209 £18,209 - 18,209 - 18,209 £18,209	2024 £ -
		-
		1,880 - 21,253
		23,133 7,616
		15,517
		15,517
		£15,517
		957
		14,560 -
		14,560
		£15,517

These accounts were approved by the board of trustees and authorised for issue on: 21st January 2026 and are signed on their behalf by:

E Todd J Smyth ………………………. ……………………….. E Todd – Trustee J Smyth - Trustee

S Townsend

……………………… S Townsend - Trustee

The notes on pages 6 to 11 form part of these financial statements

DUCKLINGTON SPORTS CLUB

NOTES TO THE ACCOUNTS for the year ended 30th April 2025

1. Accounting Policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of Preparation

The Financial Statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

b) Going Concern

The Trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

c) Income Recognition Policies

Items of income are recognised and included in the accounts when all of the following criteria are met:

The charity has entitlement to the funds;
any performance conditions attached to the items of income have been met or are fully within the control of the charity;
there is sufficient certainty that receipt of the income is considered probable; and
the amount can be measured reliably.

Income received in advance of a specific performance or provision of other specified service is deferred until the criteria for income recognition are met.

d) Interest Receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.

e) Fund Accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for the particular areas of the Charity’s work or for specific projects being undertaken by the Charity.

f) Expenditure and Irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

DUCKLINGTON SPORTS CLUB

NOTES TO THE ACCOUNTS for the year ended 30th April 2025 (continued)

g) Tangible Fixed Assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on the straight-line basis as follows:

Plant & machinery - 20% straight line

h) Stock

Stock is included at the lower of cost or net realisable value.

i) Debtors

Trade and other debtors are recognised at the settlement amounts due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

j) Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors and Provisions

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2. Legal Status of the Charity

Ducklington Sports Club is a registered charity and was formed under a constitution dated 1st September 1982 as amended most recently on 10th July 2010.

3. Income from donations

Gifts and donations Grants	2025 £ 5,276 3,000 £8,276	2024 £ 5,790 5,000
		£10,790

Of the £8,276 received in 2025 (2024: £10,790) £3,000 was restricted funds (2024: £5,000) and £5,276 was unrestricted funds (2024: £5,790).

4. Income from charitable activities

Membership fees Clubhouse bar and tea sales	2025 £ 23,417 68,201 £91,618	2024 £ 19,215 40,348
		£59,563

All of the above income was unrestricted funds.

DUCKLINGTON SPORTS CLUB

NOTES TO THE ACCOUNTS for the year ended 30th April 2025 (continued)

5. Income earned from other trading activity

Fundraising events	2025 £ - -	2024 £ 283
		£283

All of the above income was unrestricted funds (2024 all unrestricted funds).

6. Investment income

All of the Charity investment income arises from money held in a Lloyds account.

7. Income earned from other sources

Sponsorship Other All of the above income was unrestricted funds. 8. Analysis of expenditure on charitable activities Team Sport Costs Team kits and equipment Match expenses Training venue hire Trophies Repairs and maintenance Depreciation `` Other Clubhouse Costs Bar purchases Sky Improvements to property Events Other establishment	2025 £ 7,960 5,337 £13,297 2025 Total £ 6,305 7,946 7,647 3,612 8,443 350 963 51,165 3,702 - 300 1,709	2024 £ 3,150 2,112 £5,262 2024 Total £ 5,231 4,723 7,290 2,771 10,246 - 1,067 31,238 3,496 4,300 575 1,784

DUCKLINGTON SPORTS CLUB

NOTES TO THE ACCOUNTS for the year ended 30[th] April 2025 (continued)

8. Analysis of expenditure on charitable activities Continued

	2025	2024
	Total	Total
	£	£
Other Costs
Other office costs	2,926	2,633
Rates and water	177	-
Light and heat	7,225	2,000
Telephone	547	547
Insurance	1,005	959
Legal and professional	5,096	260
Independent examination	1,381	960
Total	£110,499	£80,080

Of the above expenditure of £110,499 in 2025 (2024 £80,080) £103,199 was unrestricted funds (2024: £70,685) and £7,300 restricted funds (2024: £9,395).

9. Net income/(expenditure) for the year

	2025	2024
This is stated after charging:	£	£
Depreciation	-	-
Independent examiner’s fee	1,381	960

10. Analysis of staff costs and trustee remuneration and expenses

	2025	2025	2024
	£		£
Salaries and wages		-	-
		-	-

No employees had emoluments in excess of £60,000 (2024: Nil).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: £Nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £Nil). No Trustee has claimed expenses or had their expenses met by the charity.

11. Related party transactions

During the year the club purchased grass seed and top soil. This work was undertaken by the business of one of the Trustees.

DUCKLINGTON SPORTS CLUB

NOTES TO THE ACCOUNTS for the year ended 30[th] April 2025 (continued)

12. Staff numbers

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

2025	2024
Number	Number
0	0

Salaries and wages represent payments made to persons who help run the bar.

13. Corporation tax

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

14. Tangible fixed assets

Cost: As at 1 May 2024 Additions As at 30 April 2025 Depreciation: As at 1 May 2024 Charge for year As at 30 April 2025 Net book value: As at 30 April 2025 ock Consumables As at 30 April 2024	Plant & machinery £ 16,044 3,500 19,544 16,044 350 16,394 £3,150 2025 £ 1,876 £1,876 £-	Total £ 16,044 3,500 19,544 16,044 350 16,394 £3,150 2024 £ 1,880 £1,880 £-

15. Stock

DUCKLINGTON SPORTS CLUB

NOTES TO THE ACCOUNTS for the year ended 30th April 2025 (continued)

16. Debtors
			2025	2024
			£	£
Trader Debtors			-	-
Prepayments and accrued income			-	-
			£-	£-
17.Creditors: amounts falling due within one	year
			2025	2024
			£	£
Income in advance			-	6,656
Accruals			500	960
			£500	£7,616
18. Analysis of net assets between funds
	General Fund	Designated Funds	Restricted Funds	Total
	£	£	£	£
Tangible fixed assets	3,150	-	-	-
Cash at bank and in hand	6,511	7,172	-	13,683
Other net current assets/(liabilities)	1,376	-	-	1,376
Total	£11,037	£7,172	£-	£18,209

19. Analysis of Charitable Funds

Analysis of movements in restricted funds	Analysis of movements in restricted funds
	Balance	Incoming	Resources		Funds
	01-May-24	resources	expended	Transfers	30-Apr-25
	£	£	£	£	£
Pitch improvements fund	957	6,343	(7,300)	-	-
Total	£957	£6,343	(7,300)	-	£-
Analysis of movements in unrestricted funds
	Balance	Incoming	Resources		Funds
	01-May-24	resources	Expended	Transfers	30-Apr-25
	£	£	£	£	£
General fund	7,903	106,848	(103,199)	(515)	11,037
Designated fund	6,657			515	7,172
Total	£14,560	£103,848	£(103,199)	-	£18,209