A Company limiled by guarantee. number 07362562 Registered charity number 1140246 OSCA FOUNDATION LTD Annual Report and Financial Statements For the year ended 30 September 2025 Adam & Co Financial Management LLP Independent Examiner First Floor. 1 Edmund Street Bradford. West Yorkshire BD5 OBH Tel.. 01274 744877
OSCA FOUNDATION LTD Report and a¢¢ounts Contents Page Report of the Trustees 1 104 Inclependenl Ex8min8¢s Report Slalemenl of Financial Aclivilies Balance Sheet Notes to th6 Financial Statements 8t010 Deiai18d Statement of FInatal Aclivities 11
OSCA FOUNDATION LTD Report of the Trustees for the year ended 30 September 2025 The trustees, who are also directors Of the charity lor Ihe purposes of the Companies Act 2006, present their port with the financial statements of Ihe charity fof the year ended 30 September 2025. The trustèès have adopted the provisions of the Statement of Recommended Practice ISORPI, Accounting and Reporting by Charities, isstsed in 2005. REFERENCE AND ADMINISTRATJVE DETAILS Reglst•r¢d Company number 07362562 (England and Wales) Reglst•rèd Charity numbor 1140246 Regislored offic• Forest Coltsge Cousin Lane Halifax HX2 8AD Trusteg$lOlr•ctor8 John Adrian Fisher Stephèn William Smith Amy Joènne Lynn W8ile was appoinl8d a TrusteelDireclor on 19 December 2025. Indèp•ndent •xamln•r Adam & Co Finan¢i81 Management LLP First Floor 1 Edmund Street Bradford Wesl Yorkshif8 8D5 08H STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng doeurnent Thg charity is controlled by its goveming document, a deed ol trust, and constitutes a lirnited company. limited by guarantée, as def1ned by the Companie5 Act 20C6. Recrultm•nt and appolntrnent of new trusl••s ro become a Irustee of Ihe charity. you must be approved al a ger•I mets'ng by the members, by the passing ol an ordinary resolution and no pwson can become a tsustee of the company unless ihey are approved by the existing dire¢lors. The liability ¢1 each member in the 81 ol winding up is limitéd to £1. As set oul in the Articles ol A5socialion. lhe shall always be a minimum of three directoiltrusteès and thére is no rnaximum nLJmber. The charity is managed 8nd overseen by the ¢j1clOrItrusIee5. We are acts'vely trying to recruit more trustees, but have had no Success to data. Inductlon and tralnlng of new trustees Thg policy lor Inducting and training lor trusteès ha$ been reviewed and th* is 8 trdinirrfJ plan in place. Organlsational stwctur Thè tru51ees make dècision5 regarding slTalegic matters and all expenditure. Day lo day decisions are rnade by the new Cenirè Manager, Lynn Sharp, who was employed in June 2025 wth th8 SUPPOrt of Calderdale Council lor the first 12 morsths. Her cèntr85 on prowding a safe, wd¢orning and indusive environment for
Report of the Trustees for the year ended 30 Septernber 2025 (continued} STRUCTURE. GOVERNANCE AND MANAGEMENT l¢ontinuedl Organlsatlonal stru¢ture Icontinuedl all users. Further duties include managin9 rM and fwlity bookings. cc*)rdinatirbg ents and activibes, suppothng community 9roups and residents. whilst maintaining high slandards across the venue. Wider duties include developing parlnèrships and seeking funding to improvè se and facilitie5, promoting the Centre and increase engagement through publiThty and community outreach, handling enquiries. invoicing and communicatsons with stakehcAders. Rlsk management The trustèès have a duty to identify and review the risks to which Ihè charity is exsed 8ni11o ensure appropriate contrds are in place to provide reasonable assurance against fraud and error. Internal risks are minirnised by the implent8.0 of procedures foi aulhori$afjon of 811 transacts'ons and projects and to ensure consistent quality of delivery for all operats.onal aspects of the charitabl8 company. Thesg procedurès arts pèriodically ieviewed ensure Ihat they 5ti11 me&t the needs of the charity. OBJECTIVES AND ACTIVMES Oblèetlv•s and aims The object ol the charity Is to benèfit th& residents ol Calderdale. in p3cular the areas of Ovendèn and Its surrounding neighbourhwd, bul not trxdusivaly. wilhoul distinction ol sex, séxual orientalion. race or ol political, religioLlS or olher opinions by a$$ocialing 109ether. aknThJ wtth the lo¢al aulhonty. voluntary and olher organisations in a common effort to advance education, pfoserve and prolecl good heallh and to provide facilities in tho iftl&rèsls ol socsal w8llare lor recr8alion leisure Iirre o¢¢upalion. with the objective ol improving the Iiv8s ol the residents. Thè slral89las 8mployed to achieve the charitys objeclives arg to advarK8'. Heallh and wellbeing- making and iN¥)actin9 on health and lifestyle Amateur sport and physical aclivity- inc¥ea5ing parficipaison Community devalopmenl. engaging with the local Community Education and skills- pèrformance at the highest level and developin9 skills in the cornfflunity Community f8cilititss- venvè for local cunmunity ev•nts The Found8li¢n partnèrs- Ovenden West Riding Football Clu Calderdale Taekwondo Ovargale Hospice Calderdalts Gateway Club Victoria Dance Studio Goldfish (Autlsm Sen50ry Group) Newground Youth Activities 08rt5 League Ovemden Rugby League - junio will deliver these strategies Ihrough their develormnI plans. Forest Cottage Dance Gro¢Jp Thè Northern Partnership Group Calderdale National Auli$ts¢ Society The Foundation Partners Dance and Smile Disability dance gTOUP Walking netballlloolball Gateway (Adult disability) Messy PLgy IB8by s8nsoryl Publi¢ benefit The charity's aims, objecllves and activiti85 are to be renewed each year. In this review the charlty plans to look at the activities undertaken in the prevsous year lo ensure that the benefits have been brought to those groups the charity was set up to help. The miew will also help lo ensuie that the activities remain focused on Ihe stated 81rn5 and obJectiv8s. We have relerred to the guidance contatned in Ihe Charity Commission's general guidance on public benefit when feviewing our aims and objeclives and in plannsng the charity's future activities. In particular the truslees consider how planned aclivilies wdl contrsL)ute io Ihe aim$ and objectives they have set.
Report of the Trustees for the year ended 30 September 2025 l¢ontlnuedl Charitable actlvitl85 l¢ontinuedl ACHIEVEMENT AND PERFORMANCE Charitable actlvltles The Charitable Limited Company, OSCA Foundation Ltd was established in January 2011 as a new third sedi organisalion based in North Halifax, Rgist8Ted Charity- Tegistered No.. 1140246 and Company Limited by Guarantee registered - No". 7362562 (England and Wales). It is conoemed with the charitable benefits lor the sident5 of Calderdale. Ovenden and Ihe local neighbourhood of North Halilax. Since thè launch of our Business Case- A CompelliryJ Vision. in July 2011, our major milestone in the transfer of the1?nd asset ol the fouf fields site for community management by the charily has provided the springboBrd for Ihe development. The 42 year lease lal a peppef¢om rent) lor the silè, agmmènts. variations and community us? agreement are all secured. A 125 year lease was secured on Forest Cottage buildirYJ- a ¢ommunity trwjilding owned by Calderdale Metropolitan Borough Council. which was transferred to OSCA as part ol thè Councll's assèt tr8nsl¢r programme-which included the extension of the 42 year lease on Ihe lour field5 to 125 years. In August 2020 the Foundation moved into a nèw and exciting phase ol its dev8lopm8nt as a'first class community sports organisation- having sècured grants Irom Sport England, Football Foundation. National Stadia Fund and Rugby Worfd Cup 2021 Create Fund totslling in excess of £652.000, to develop thè FiY$St Cottage comrnunity building. Th¥ development of F8$1 Cotlage stsrted in Septemb8r 2020 and was completed in July 2021. Th8 cornplelion coineided with the lifting ol Covid restrictions and the use of the nèw lacilits'es has Increasèd since that dalè. Wilh football and rugby bèin9 played on the sile, th8 lacilities make the site unique in the area and this 18 giving us Ihe opwrtunily to host events. The (ake up ol use of the Mulb Use Gamos AJea IMUGAI has accelerated wlth most ev8nin9s now fully booked. A nurnber ol slots are taken during the day for Icral groups, ranging from veteran walking football to use of tha lacililies by Mental health 9roups. Thtrrt is however still rrK)rg ¢•p¥¢rty 8vailablo for use ol the MUGA. The sports hall has bè•n draled and Ihe floor rafu1$he. Calderdale Taekwondo usa this r8gulady, along with keep Ilt, Zumba and relired ballroom dancèrs. The sports hall has bèen used for 8 number Of trvents for the local ¢omrnunity, such a birthday parties. Muslirn bridegroom prèsènt giving, ènga9ernenl parties and lunarals and on alternate w8èkènd$, the sile hosts a local car Wt sale. Where required. the bar has been made available to 8xtgnd the eyperience. Th& Community and Youth Hub a being used by local groups lor mlhers and tcxydlers, lirsl aid training. ment81 health support. a 13-18 yèar old youth group aThJ an 8 to 12 year sd youlh group. Much work has also been carried out on thé playing fields. lo improve thè playing surface and experiences. This has been done using our Iraelor and grounds machinery proide(I by Ihe Football Foundation. In addition, the main pitches have been verti4rained and san¢Jed lo lry and correct some drainage issues. Working with our partner, Ovenden West Riding Football Club. we have also secured 6 years, worth of lundlno lo maintain and renovate 5 playing surfacès. There is improved capacity 8¢r05s ihe whole site and Ihèrè is an active plan to recnjil volunteers and to maTket the lacililiès and the site. Successful increase Fn use of lacilities through imwovad prornolion and iargeted marketing fesulling in higher booking levels for ev&nts arKI sports engagemennt. D8velopment of social mtrdia contenl io raise awweness ol availabl? 18¢iltltes and services.
Report of the Trustees for the year ended 30 September 2025 (continued) Charitable activities lcontinuedl Improved operatitsnal eapacity by introducing effient booking and invoicing systerns énsuring better coordination ol activities and events across the 5iie. Diversified use ol community spaces through laalty hi and event b(x)kings contribute to increased revenue strèams. Improi'ed cusiom¢r satislaciion Icading 10 re[* booktn8s and long4ern) community engagcmeni. Demnstrabje growth in facility usage. Increaseil v6ibility wthin the ojmrnunity. stronger engagernenl from I¢x81 residents and groups leading to improved sustainability through higher occupancy and diversified activitie,. Fundralslng actJvltl•$ During the year we have continued lo realise Inco resources from inv05tment and oiher income as it¢mis$d tsn the Detailed Statement ol Financial Activities on page 11. FINANCIAL REVIEW Reserves policy The trustees plan lo establish a level of reserves in the Coming years which wtll allow the charity to operate an¢ meet ils obj8Ctives. Prlnclpl• fundlng sources Th8 principle sources of funding during Ihe year were grants, rc4)m hirelrenlal income and usa of the bar Approved by ordef of Ihe board of Iru$w 19 Jun¢ 2026 and signed on its b8hall by.. J A Fisher- Trustee
OSCA FOUNDATION LTD Independent Examinerfs Report to the Trustees of OSCA Foundation Ltd We report on the accounts for th8 year ended 30 September 2025, Set ¢xrt on pages five to deven. Respectlve responsibilities of trustees and examlntr The charity's Iruslees (who are also direclors for the purFX)se of company lawl are responsible for preparing thè report and accounts in accordance with applicable law and regulations. The charitvs trustees Consider Ihat an audit is not rgquired for Ihi5 year (under Sèdion 14412} of the Charities Act 2011 (the 2011 Aclll and that an independenl examination is requird. Having salssfièd ourselves that the charily is not subjèct to an audit und8r cc¥mpany law and is eligiblè lor independent examination. il is our re5wnsibility to: examine the account$ und&r Section 145 of th8 2011 Act to follow the procedures laid down in thtr Genwal Directions given by Charlty Commission8rs lund&r Sgction 145(S1 Ibl of the 2011 Acl.. and to stale whether particular matt&rs have ¢om& to rAr 8ttention Baslj of the Ind•pond•nt •xamlnerf¥ report Our examination was carried out in accordance wilh Ihe Ggneral Directions given by the Charity Commission. An axaminalion sncludes a reviw of tha aceounlsng records kept by the charity and a comparison ol the accoun15 presenled vthh ihose fecords. It also inclsJdes consideration ol any unusual ittrms or disclosures in the accounts. and seeking explanation$ from the trustees Concerning any such mattèrs. The procedures undertaken do not provide all the evidence that would be requirèd In an audit and consequently no opinion is given as to whether the accounts present a InJ and fair view and Ihe report Is limited 10 Ihostr matters sel out In the slalements hfilnw Independ•nt •xamlnerfs ¥tat?m•nt In connection with our examinalion. we can confim thai no matter has com8 to J1 attention.. I which give5 us reasonablè caus¥ lo believe Ihat. in any material rèsp&¢l, the requirements lo keep accounting record8 in accordance wlth Sectton 386 and 387 01 Ihe Companles Act 2006. and to prepare 8¢Unts which acccffd wrth acCntIng re¢ords. cCY with the accounTh'ng r8quirements of Sections 394 and 395 of the Companies Act 2006 and wilh thè m•lhods And principles of the Statement of Recommended Practice: Accounting and Reporting by Chartti8$. hava nol been mel.. or 2 to whlch, in our opinion, attention should b8 dra1 in order io enable a proper understandiThJ of thg 8ccount5 lo be reached. Adam & Co Flnancial Management LLP First Flotsr 1 Edmvnd Street Bradford West Yorksh1 BD5 OBH Date 19 June v2026
OSCA FOUNDATION LTD Schedule to the Statement of Financial Activities For the year ended 30 September 2025 Total Funds fotal Funds 3010912024 INCOMING RESOURCES Incomlng r•sourcés from g•n•ratod funds Grant income Investment income Olher income 15.568 58,503 4,848 9.832 50.799 236 Total Incomlng Resour¢e6 69.223 60,867 RESOURCES EXPENDED Charltabl& a¢tlvltl•$ Gtsneral charitable aclivitres Governance costs 64.808 2.376 52,227 2,115 Total r•$ourco8 expended 67,184 54,342 NET INCOME FOR THE YEAR 2.039 6,525 RECONCILIATION OF ASSETS As previously reported .622 958,097 TOTAL ASSETS CARRIED FORWARD 966.661 964.622
OSCA FOUNDATION LTD Balance sheet For the year ended 30 September 2025 Totsl fund$ Totsl yJm912024 Notes Flxgd As80ts Tangible ass8ts Developmeni of Ft Cottage and YrlS 202.170 676.232 878.402 216.584 676.232 892.816 currant assets Debiors and prgp8ymeM8 Cash ai bank and in baTrJ Barstock Total ¢urr•rbt 11.100 89,210 3.054 12.427 65.424 crlt08 Tradt crodilors and ¢rul11 B¢un¢fj back loan 12.555 2.550 2,Sg5 Total curr•nt Ilablllll•s 8.545 N•t eurr•n¢ 88.259 ofj 71. Tot•l a•i•ti l•¥• ¢ury•nt llablllt1 966.661 W,622 Fund¥ General fd Re¥BIuBln r88¢ B34.227 132.434 832.188 132.434 966.661 964.622 Tho chaill8t4e company Is enuued toax8mp1 from iP audit und•r Mrllw 477 of the Crmp8ni88 AEt 2( lor Ihe year antted 30 Sw8M 2025. The members hè¥tr nol required Ihe cwiabl• panY an au{ of It8 rin8nck81 ststemenls lor th8 •ndttd 30 S•ptemb8r 2025 MI ¥(4xd•rK• th Section 476 of the Aci. The Iru81Éè5 acknowledges Ihthr fÉsponsi)Ilthes lor. lal onsurlng Ihal Ihe charit8bltr company keeps a¢&tir¥ recryd5 that Comply lIh 88Cllons 386 pnd 387 of Ihe Componw Aci 2¢Th and Ibl prepartng finan¢l statents which gNe 8 ift 3r¥J lair wew d th& state d atla of the ¢h8ri18t4e company 85 81 th8 8nd olèath Or of its surrAu¥ ol The fin8n¢io151alemenis have been Prepared Hl accordance 7$h the sp8Ck81 wow¥iM5 of pgrt 15 ofthe Companies Act 2006 relaliftg to 5rn8H charrtst4e cornpaThe5 and 7th the firwu Repon9 Standard fu Smaller Enlille¥ leff6dh W 2(#J81 The financial 5talem8nls ww8 apwoved ty the tard of Istee5 19 2026 wwe svaned On ils behallby.. J A Fisher- Trustee
OSCA FOUNDATION LTD Notes to the Flnanclal Statements for th• y•ar ènded 30 Septèmber 2025 1 ACCOUNTING POLICIES Accounting conventlon The financial statement5 hove been prepared under the historical cost convention and in accordance with the Finan¢ial Rewrting Standard for Smallèr Enb"ties leffective April 20081. the Companies Acl 2006 and the requirern8nts of thè Statement of ReCmended Practice, Accounting and R8portsng by Charib85. Incomlng resources All incoming resour¢8s are induded on Ihe Statemènt of Financial Activities %then the charity is legally entitled to the incorne and thè amount can be quanufied with reasonabl8 accuracy. Rèsources expendgd Expenditure is accounted for on an accruals basis and ha5 trn classified under headings that aggr8gata all cost related lo the cattrgory. Where costs canrK)t be directly attributed to particular headings they have been allo¢8ted lo activith'es on a basts nsistent th the use of resources. Tanglblè flx•d ass•ts Depreciation 15 provided at following annual rales in order to write off each asset over Its estimated useful lifé. Multi Usa Games ea Long leasehold Plant and machinery Sports equipmgnt Straight line ovèr 15 (S 2% straight line 15% on redu¢in9 balance 25% on rothjcing balance No provlslon has been made in the year on lh& developméni of Foresl Cottage and lh* grounds. Tax•tion The charity 15 trx¢mpt from ¢Nporation lax M its charitsble activibes. Pension $¢h•m• In thè year under review. Ihe company mad? rK) contribulions lo a Wotkw Pension Schemtr in accordance with Govemment legislalion. 2 INVESTMENT INCOME 3010912025 3010912024 Rental income Interest recèivable- irading 57.458 1.045 58,503 49,014 1.785 $0.799 3 NET INCOMINGIIOUTGOING RESOURCES Not rèsources a stated after tharging 3010912025 3010912024 Depreciation- cwrfngd ass8ts 14,414 14.505 4 TRUSTEES. REMUNERAnoN AND BENEFITS There were no Iruslees, femunerabon. olher benefits or exnseS paid for the yèar ended 30 Seplgmbér 2025, nor in thè year ended 30 September 2024.
Not8s to the Financial Statsments forth¥ year ended 30 September 2025 {contlnuedl 5 STAFF COSTS The average monthly numt*r of employees during the year were as fdlows.. 3010912025 3010912024 Charitable aciivities 6 TANGIBLE FIXED ASSErs Multi Use Gamès Long L•as•hold Plant and FIJEturo$ Sports rnachlnery & rrttings •qulpm•nl Totsl COST OR VALUATION At 1 October 2024 Additions At 30 September 2025 137.204 238.276 5,595 2,365 2,160 385,600 137.204 238.276 5,595 2.365 2,160 385.600 DEPRECIATION At 1 October 2024 Charge for tho year At 30 September 2025 109.764 9.147 118.911 52.421 4.766 57.187 2.079 20 2.099 169.016 14.414 183,430 213 1,157 4.076 NET BOOK VALUE AI 30 Septgmber 2024 27,440 185.855 1,787 1,421 81 216,584 At 30 Sèptember 2025 18.293 181.089 1,519 1.208 61 202.170 The leasg1)old land has ¢h8f9eS held by Tha Engllsh Sports Cc4Jndl - See note 9. 7 FOREST COThAGE DEVELOPMENT COST OR VALUATION At 1 October 2024 Additions At 30 September 2025 676.232 676,232 DEPRECIATION At 1 October 2024 Chargè for the year At 30 Septembar 2025 NET BOOK VALUE AI 30 September 2024 676,232 AI 30 S8Ptember 2025 676,232 8 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3010912025 3010912024 Trade debtors VAT recoverable Accrued income 293 1,475 9,332 11.100 11,096 1,331 12,427
Notes to the Financlal Ststements for the year and 30 September 202S Icontinuedl 9 CONTINGENT LIABILITIES The English Sports Council hold a legal charge over leaselM)Id land daied 24 August 2018 on the northern side of Cousin Lane which states that the grants awaided to the chaty totalling £59.258 would become rapayable should the sile bè no longer used for sporling purposes. The Football Foundation hald a18gal charge over the leasehold property known as Foresl Cottage datèd 24 August 2021 wyiich states that the grants awArded to the charity toLalling £495.202 would become repayable should thg Slte bè no longer used lor sporting purposes. 10 RELATEO PARTY DIS¢LOSURERS Ovenden Sports & C*)mmunity Arena CIC - a Cornmunity Interest Company, wilh cornmon tru5ta•gldiroctors. 11 ULTIMATE CONTROLLING PARTY The company Is controlled by the board ol Truste8$trectoJs. 12 SHARE CAPITAL The chBrSty is a company limited by gu8rantee and as svth has no share cawtsl. The liability of its members Is Ilmit¢d to £1. 10
OSCA FOUNDATION LTD Detailed Statèment of Financlal Aetivitles for tho yèar ended 30 September 2025 INCOMING RESOURCES 2025 2024 Grant Income North Halifax Cornmunity Forum Calderd3le Council emFkJyrrenl grani Foolbatt Foundateon 500 6.236 9.332 15.568 9.332 9.832 Investm•nt income Rental incDme Interest CeiV8t)Ie 57.458 1.045 58.503 49,014 1.785 50,799 Olher Incorne Donaiions B8r takings Less bar stock and costs L88s wages L8sJ lighi and heat Less 8ntertainmenl 48.251 30.948 18,201 3.950 42.760 26.629 10.790 5.105 4.848 4.848 236 236 Total Incomlng r¢•our¢•• 69.223 60.867 RESOURCES EXPENOED Adminslraiion wag8S Broadband and ttsknphonè Bank charges and interesl Cleaning and sundry rna18rials Cornpuler and Software expens•s Depreciation of tangibb fixed ass81S Equipment hiro FI proi8clion General repairs and renewals Ground maintenanca and buildirHJ Incidental gxpensos nsurance Light and heal Rates and water Se¢urily prolectron Stationery. printing and postage Subscriptions and donations Travel c0515 572 101 955 152 14,505 289 938 2,764 10.862 432 5.522 12.761 1.738 244 S,318 458 14.414 1.321 10,203 1.253 7.378 9.869 5.840 70 617 64,808 392 52.227 Governance Cogts Accountancy and bookkeeplng Legal lee$ 2.294 82 2,376 2,045 70 2.115 Total sOUrceS expènded 67.184 54.342 Nttt incom8 2,039 6,525