REGISTERED COMPANY NUMBER: 07061271 (England and Wales) REGISTERED CHARITY NUMBER: 1137140
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
EAST LEEDS COMMUNITY SPORTS CLUB
Walter Dawson & Son Chartered Accountants
1 Valley Court Canal Road Bradford West Yorkshire BD1 4SP
EAST LEEDS COMMUNITY SPORTS CLUB
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 to 6 |
| Notes to the Financial Statements | 7 to 12 |
| Detailed Statement of Financial Activities | 13 |
EAST LEEDS COMMUNITY SPORTS CLUB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
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 2025. 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
To promote for the benefit of the inhabitants of East Leeds 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 disability, financial hardship or social and economic circumstances or for the public at large in the interest of social welfare and with the object of improving the conditions of life of the said inhabitants.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
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.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number 07061271 (England and Wales)
Registered Charity number
1137140
Registered office Walter Dawson & Son 1 Valley Court Canal Road Bradford West Yorkshire BD1 4SP
Trustees
Paul David Skinner Director (resigned 5.5.24) Malcolm Waite Rhonda Langton Stephen Jones
Independent Examiner
Walter Dawson & Son Chartered Accountants 1 Valley Court Canal Road Bradford West Yorkshire BD1 4SP
Approved by order of the board of trustees on 21 July 2025 and signed on its behalf by:
Page 1
EAST LEEDS COMMUNITY SPORTS CLUB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
Rhonda Langton - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EAST LEEDS COMMUNITY SPORTS CLUB
Independent examiner's report to the trustees of EAST LEEDS COMMUNITY SPORTS CLUB ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
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.
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.
J R Hall
Walter Dawson & Son Chartered Accountants 1 Valley Court Canal Road Bradford West Yorkshire BD1 4SP
21 July 2025
Page 3
EAST LEEDS COMMUNITY SPORTS CLUB
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 50 - Charitable activities Raffle 14,220 - Investment income 2 10,600 - Other income 372 - Total 25,242 - EXPENDITURE ON Charitable activities Raffle 6,614 - Other 14,276 - Total 20,890 - NET INCOME 4,352 - RECONCILIATION OF FUNDS Total funds brought forward 63,152 - TOTAL FUNDS CARRIED FORWARD 67,504 - |
2025 Total funds £ 50 14,220 10,600 372 25,242 6,614 14,276 20,890 4,352 63,152 67,504 |
2024 Total funds £ 101 4,050 20,326 4,560 |
|---|---|---|
| 29,037 | ||
| 5,203 20,656 |
||
| 25,859 | ||
| 3,178 59,974 |
||
| 63,152 |
The notes form part of these financial statements
Page 4
EAST LEEDS COMMUNITY SPORTS CLUB
BALANCE SHEET
31 MARCH 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 115,533 CURRENT ASSETS Debtors 7 821 Cash in hand 11,599 12,420 CREDITORS Amounts falling due within one year 8 (10,612) NET CURRENT ASSETS 1,808 TOTAL ASSETS LESS CURRENT LIABILITIES 117,341 CREDITORS Amounts falling due after more than one year 9 (49,837) NET ASSETS 67,504 FUNDS 11 Unrestricted funds TOTAL FUNDS |
Restricted fund £ - - - - - - - - - |
2025 Total funds £ 115,533 821 11,599 12,420 (10,612) 1,808 117,341 (49,837) 67,504 67,504 67,504 |
2024 Total funds £ 117,910 11,914 7,234 19,148 (19,517) (369) 117,541 (54,389) 63,152 63,152 63,152 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
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.
The notes form part of these financial statements
continued...
Page 5
EAST LEEDS COMMUNITY SPORTS CLUB
BALANCE SHEET - continued 31 MARCH 2025
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 21 July 2025 and were signed on its behalf by:
Rhonda Langton - Trustee
The notes form part of these financial statements
Page 6
EAST LEEDS COMMUNITY SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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.
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.
The tangible fixed assets are depreciated on the following basis:
Freehold Property - 2% SL Refurbishment Costs - 2% SL Fixture and Fittings - 25% RB
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.
continued...
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EAST LEEDS COMMUNITY SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
2. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| Rental income Facilities charge (Rugby club) |
2025 £ 6,000 4,600 10,600 |
2024 £ 7,500 12,826 |
| 20,326 |
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 2,377 | 2,430 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |
|---|---|
| Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 101 - Charitable activities Raffle 4,050 - Investment income 20,326 - Other income 4,560 - Total 29,037 - EXPENDITURE ON Charitable activities Raffle 5,203 - Other 20,656 - Total 25,859 - NET INCOME 3,178 - |
Total funds £ 101 4,050 20,326 4,560 |
| 29,037 | |
| 5,203 20,656 |
|
| 25,859 | |
| 3,178 |
continued...
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EAST LEEDS COMMUNITY SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
- COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 6. TANGIBLE FIXED ASSETS COST At 1 April 2024 and 31 March 2025 DEPRECIATION At 1 April 2024 Charge for year At 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Prepayments and accrued income |
Unrestricted fund £ 59,974 63,152 Freehold property £ 145,571 27,740 2,357 30,097 115,474 117,831 |
Restricted fund £ - - Fixtures and fittings £ 17,140 17,061 20 17,081 59 79 2025 £ 276 545 821 |
Total funds £ 59,974 63,152 Totals £ 162,711 44,801 2,377 47,178 115,533 117,910 2024 £ 11,914 - 11,914 |
Total funds £ 59,974 |
|
|---|---|---|---|---|---|
| 63,152 | |||||
continued...
Page 9
EAST LEEDS COMMUNITY SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Other loans (see note 10) | 9,646 | 9,643 | ||
| Other creditors | - | 8,954 | ||
| Accrued expenses | 966 | 920 | ||
| 10,612 | 19,517 | |||
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN | ONE YEAR | ||
| 2025 | 2024 | |||
| £ | £ | |||
| Other loans (see note 10) | 49,837 | 54,389 | ||
| 10. | LOANS | |||
| An analysis of the maturity of loans is given below: | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Amounts falling due within one year on demand: | ||||
| Other loans | 9,646 | 9,643 | ||
| Amounts falling due between two and five years: | ||||
| Other loans - 2-5 years | 39,034 | 39,034 | ||
| Amounts falling due in more than five years: | ||||
| Repayable by instalments: | ||||
| Other loans more 5yrs instal | 10,803 | 15,355 | ||
| 11. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.4.24 | in funds | 31.3.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 63,152 | 4,352 | 67,504 | |
| TOTAL FUNDS | 63,152 | 4,352 | 67,504 |
continued...
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EAST LEEDS COMMUNITY SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
11. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 25,242 | (20,890) | 4,352 |
| TOTAL FUNDS | 25,242 | (20,890) | 4,352 |
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.23 | in funds | 31.3.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 59,974 | 3,178 | 63,152 |
| TOTAL FUNDS | 59,974 | 3,178 | 63,152 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 29,037 | (25,859) | 3,178 |
| TOTAL FUNDS | 29,037 | (25,859) | 3,178 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.23 | in funds | 31.3.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 59,974 | 7,530 | 67,504 |
| TOTAL FUNDS | 59,974 | 7,530 | 67,504 |
continued...
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EAST LEEDS COMMUNITY SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 54,279 | (46,749) | 7,530 |
| TOTAL FUNDS | 54,279 | (46,749) | 7,530 |
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 12
EAST LEEDS COMMUNITY SPORTS CLUB
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| FOR THE YEAR ENDED | 31 MARCH 2025 | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 50 | 101 |
| Investment income | ||
| Rental income | 6,000 | 7,500 |
| Facilities charge (Rugby club) | 4,600 | 12,826 |
| 10,600 | 20,326 | |
| Charitable activities | ||
| Raffle income | 14,220 | 4,050 |
| Other income | ||
| Other income | 372 | 4,560 |
| Total incoming resources | 25,242 | 29,037 |
| EXPENDITURE | ||
| Charitable activities | ||
| Raffle expenses | 5,595 | 5,203 |
| Other | ||
| General rates | 796 | 387 |
| Insurance | 1,635 | 1,890 |
| Bank loan interest | 4,305 | 4,569 |
| Depreciation | 2,377 | 2,430 |
| General expenses | 5,163 | 10,460 |
| 14,276 | 19,736 | |
| Support costs | ||
| Governance costs | ||
| Accountancy fees | 1,019 | 920 |
| Total resources expended | 20,890 | 25,859 |
| Net income | 4,352 | 3,178 |
This page does not form part of the statutory financial statements
Page 13