Paddock Cricket, Bowling and Athletic Club
(A Company limited by guarantee)
Report and Financial Statements
Year ending 31st March 2022
Charity Number: 1141920
Company Number: 7508120
Paddock Cricket, Bowling and Athletic Club
Report of the Trustees for the year ending 31st March 2022
The Trustees are pleased to present their annual report together with the consolidated financial statements of the charity for the year ending 31st March 2022 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Statement of Recommended Practice- Accounting and Reporting by Charities (SORP 2005)
Chair’s Report
This is my eighth full year as club chairman.
The club has continued to operate reasonably successfully despite the ongoing disturbance to trade caused by the COVID epidemic. Football activity has returned to normal but crown green bowling has suffered a curtailment due to the loss of membership consequent from the COVID illness. The club has maintained a fairly solid base of social membership based around our local community facilitating a thriving indoor games snooker and pool section..
Unfortunately, a suitable ground in the area to resurrect cricket activity has not yet been found but this search is ongoing. Also, it appears that the lack of crown green bowling activity during lockdown has been a continuous impact with remaining bowlers coming together to consolidate at a neighbouring bowling club. The committee are considering the long- term adaption of the bowling green area as a junior football area possibly with artificial playing surface.
The club has been able to return to organising seasonal calendar of social events with successful Halloween and Christmas events enjoyed by the membership and the local community. The traditional bonfire night has not been resurrected due to problems of bad behaviour at recent bonfire events.
This year we have not made any further clubhouse improvements after the previous year s major committed improvements to the refurbishment of our ladies and gentlemen’s toilet rooms.
The temporary move of our main bar area to the function room during the pandemic to comply with social distancing and bar serving requirements has proved extremely popular
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with our members but the main social club area has now returned to the old bar area freeing up the function room once again to host functions such as parties and funerals. future.
I would like to thank all of the committee for their continued hard work and enthusiasm. Each member has a role to play and is invaluable. Their voluntary effort and commitment are vital to moving the club forward. I would especially like to thank the staff of the club, particularly Paul Wimpenny and his replacement Vicky King our excellent stewards. Also, to members who have stepped forward to assist in the groundsmanship required to maintain our outside sports facilities to a high standard.
As chairman I am pleased to see my ambition for the club to become more family friendly and orientated being continued, with a continued good atmosphere and ambiance has been further developed been by our football members.
Despite the disruption to our normal functioning during the Covid-19 pandemic since March 2020 I am once again optimistic that with the current staff and management committee we can keep pushing forward into the future with optimism.
The Sections
The Bowling Section has been badly hit by the covid epidemic and seems unlikely to continue into the future, as no teams have been raised to compete in league competitions during the summer of 2021 or 2022.
The Cricket Section is still dormant during the 2020/21 season. Efforts are ongoing to find a suitably good ground for initially establishing junior cricket for the children of Paddock, but as time passes the club is becoming increasingly orientated towards football and junior football.
The football activity of independent senior and junior clubs is now the lifeblood of our outdoor sporting activity and we wish those clubs every success in their endeavours.
Children
Most of our seasonal activities are centred around families and children such as our Halloween and Christmas parties.
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Indoor Sports and Pastimes
As noted, we now have teams playing darts, cards, table tennis, pool and snooker in the local leagues.
The future
We are committed to developing the football ground to the necessary standards to allow the successful progression of our football teams through the FA league pyramid structure.
Liam Fearn, Chair
20th November 2022
Our purpose and activities
The purposes of the charity are to:
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Promote community participation in healthy recreation for the benefit of the inhabitants of Paddock in the Metropolitan District of Kirklees, and the surrounding area, by the provision and maintenance of facilities for playing bowls, cricket and other sports.
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Provide and maintain a clubhouse for the use of the inhabitants of Paddock, and the surrounding area, without distinction of political, religious or other opinions, including use for: (a) meetings, lectures and classes, and (b) other forms of recreation and leisure-time occupation, with the object of improving the conditions of life for the inhabitants of our community.
The vision that shapes our annual activity is the desire to support the development of sport and other community activities among all members our community. We aim to do this by operating a fully open membership policy and providing a range of inclusive activities and sports at our facility (including constantly upgrading the facilities where resource and funding allows for this).
In shaping our objective for the year and planning our activities, the trustees have considered the Charity Commissions guidance on public benefit, including the guidance on public benefit and fee charging. The club relies upon grants and donations and also upon fee by way of membership subscription income and the trustees give careful consideration to the accessibility to the club activities to those members of the community who are unemployed or on a low income. Our
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strategy makes clear that we encourage participation in our activities by all members of the community, including local junior and high schools.
In promoting the objectives and vision of the charity the company has undertaken or commenced the following programmes: -
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we continue to enhance the quality and sustainability of our regular sports activities – football, bowling, snooker and pool, and (when possible, again) cricket
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we promote and develop a new programme of sports and recreational activities
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we operate a social club and organise a range of social and cultural events, including a bonfire and fireworks evening and a summer festival
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Promote community participation in healthy recreation for the benefit of the inhabitants of Paddock in the Metropolitan District of Kirklees, and the surrounding area, by the provision and maintenance of facilities for playing bowls, cricket and other sports.
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Provide and maintain a clubhouse for the use of the inhabitants of Paddock, and the surrounding area, without distinction of political, religious or other opinions, including use for: (a) meetings, lectures and classes, and (b) other forms of recreation and leisure-time occupation, with the object of improving the conditions of life for the inhabitants of our community.
The vision that shapes our annual activity is the desire to support the development of sport and other community activities among all members our community. We aim to do this by operating a fully open membership policy and providing a range of inclusive activities and sports at our facility (including constantly upgrading the facilities where resource and funding allows for this).
In shaping our objective for the year and planning our activities, the trustees have considered the Charity Commissions guidance on public benefit, including the guidance on public benefit and fee charging. The club relies upon grants and donations and also upon fee by way of membership subscription income and the trustees give careful consideration to the accessibility to the club activities to those members of the community who are unemployed or on a low income. Our strategy makes clear that we encourage participation in our activities by all members of the community, including local junior and high schools.
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Enhancing existing sports:
Junior and Senior Cricket : It is hoped to restore the junior and senior cricket sections in the future
Crown Green Bowling : This sport is playable throughout a life and as such helps retain long-term membership and loyalty to the club. Enjoyment of the game is enhanced by the quality of the green surface and seating and refreshment facilities, and as such the club policy is to maintain these to a high standard.
Senior Football: The sports facility is utilised by Britannia Sports FC who play in the Huddersfield & District Football League.
Pool and Snooker : The current facilities for playing these sports within the club are excellent, and all club members are encouraged to participate either as recreational or competitive team players.
Developing new sporting and recreational activities
The management board of the club continues to investigate the possibility of developing sports suitable for the facilities at West View Rise
Junior Football: Our senior football members have continued to hold community training during school holidays which have been successful and extremely well attended. We are very pleased to welcome the junior teams of Golcar United to utilise our facilities for the foreseeable future.
Volunteers and welfare
Our sports and community activities are entirely led by volunteers. Most volunteers are members of volunteers do not have to pay expenses, such as travel or equipment costs, where such expenses are integral to the charitable objectives of the club.
All members of the Club who work with children, young people and their families, are supported to ensure that all reasonable measures are taken to ensure that the risks of harm to children’s welfare are minimized; and where there the club; however, we also work with volunteers and officers from local schools, the University of Huddersfield and the sports development team at Kirklees Council.
We value our volunteers and ensure that their contribution is recognized. The Club is led by a committee of elected volunteers and all members and parents are asked to respect the commitment and effort of our volunteers by helping in the various activities of the club. Where possible the Club also ensures that are concerns about children and young people’s welfare, all members are assisted to take appropriate actions to address those concerns, working to agreed Club policies and procedures in full partnership with other local agencies.
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Safeguarding children is vital for our volunteer led club – as with all clubs we have a duty of care towards the children with whom our members and visitors have contact. Having safeguards in place within the Club, not only protects and promotes the welfare of children, but also enhances the confidence of trustees, staff, volunteers, parents/carers and the general public. Safeguarding children is beneficial to a voluntary sports club in many ways – protecting its reputation, helping to effectively meet its objectives and protecting its finances.
Our values
Sport is a competitive activity, however, in all of our sports sections we encourage participants to play or coach within the following values framework:
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Always play by the rules
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Never argue with an official
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Do not use verbal or physical abuse
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Treat all participants in your sport as you would like to be treated
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Support your coach, manager, team-mates and opponents
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Participate for your own enjoyment and benefit
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Respect all of your fellow participants
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Always take time to thank all
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Achievements and performance
Crown Green Bowling
The Club fields has in the past fielded two men’s teams in the 'Slawit and Golcar ' Huddersfield and District Crown Green Bowling League. The club also has two ladies’ teams competing in evening and afternoon Huddersfield Ladies Bowling Leagues. There has been no return to any normal activity during the summer of 2021 or 2022.
Pool and Snooker
Snooker and pool are well established sports at the club and consistently achieve honours in their respective local leagues. The club hosts excellent facilities for each of these indoor sports and competes at a high standard. Club members are however encouraged to use the tables for more recreational use.
Financial review and pricing policy
The club is now in a good financial position. Attributable surplus of £297 (2018 surplus £2,198) which is enabling us to make continued improvements to the clubhouse and ground facilities.
Our pricing policy with regard to membership fees and the bar reflects our ambition of enabling all within our community, of whatever means, to participate in our activities, to attend the clubhouse and participate in sport.
Reserves policy
Reserves are needed to bridge the timing gap between spending and the receipt of resources, and to cover emergency property repairs and other expenditure together with any loss of income stream into the future. The Trustees consider that the ideal level of reserves as at 31st March 2022 would now be approximately £10,000, a level at which the group is financed by the Coronavirus Bounce Back Loan.
The need to secure improved general reserves at the same time after the previous year investment of £8,000 in club toilet facilities.
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Plans for future periods
Over the coming 12 months our programme of activities and facility improvements continues to be as follows:
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Continue the develop of all types and age groups for junior football
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Develop the ground as major venue for local league football
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Re-establish cricket activity with headquarters at the club
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Continue established community events at the sports ground such as our bonfire night display and our seasonal popular concerts
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Re-establish cultural activities at the club such as musical organisations to the benefit of the local community
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Consolidate the importance of senior football activity at the club.
Reference and administrative details
Charity number: 1141920
Company number: 7508120
Principal office: The Clubhouse, West View Rise, off Church Street, Paddock, Huddersfield, West Yorkshire, HD1 4UB
Our advisers
Independent Examiner: Tahir Iqbal ACCA, 114 Westbourne Road, Marsh, Huddersfield, HD1 4LF
Bankers: HSBC Bank plc, 2 Cloth Hall Street, Huddersfield, HD1 2ES
Solicitors: Eaton Smith, High Street, Huddersfield, HD1 2HA
Directors and trustees
The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:
Trustees
Christopher Haigh Simon Stockton Liam Fearn
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Management Board Personnel:
Steward- Paul Wimpenny Chairman-Liam Fearn (Trustee)
Vice Chairman – Robin Weiglass
Company secretary and Finance – Christopher Haigh (Trustee)
Bowling Secretary – Vacant
Subscription Secretary – David Bostock
Entertainments Secretary- David Bostock
Ladies Bowling Secretary – Vacant Snooker and pool secretary – Matthew Barrett
Honorary Vice-Presidents: Jim McPhillips
Joint Presidents in Memoria l: Allan Burrows : Ian Fretwell
Structure, governance and management
Governing document
Paddock Cricket Bowling and Athletic Club is a company limited by guarantee governed by its Article and Memorandum of Association dated 9th January 2011. It is a registered charity with the Charities Commission. Anyone over the age of 17 can become a full paying member of the Company. There are currently 130 full members of the club. Each of the full members agrees to contribute £1 in the event of the charity winding up.
Appointment of trustees
Trustees are appointed in accordance with the Articles of Association of the charity. When complete the Trustee Board consists of 11 and not more than 14 members. A trustee must be a member of the Club. Other than the Chair, the secretary and treasurer, and the nominated representatives of the bowling and cricket sections, one third of the Trustees must retire at each AGM, those longest in office retiring first. Where the number of trustees elected at the AGM falls short of the required number, the Trustees may at any time co-opt any eligible individual.
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Trustee induction and training
New trustees are handed a membership pack containing the legal information concerning the charity and the duties and responsibilities of trusteeship.
Organisation
The Board of Trustees, which can have up 14 members, administers the charity. The Board meets on a monthly basis and there are sub-committees covering each of the sporting activities, finance, and club development, which also normally meet on a monthly basis.
Related parties
None of the trustees receive remuneration, other than the payment of an honorarium of £500 for accountancy and administration services, or received any other benefit for their work with the charity.
The charity’s wholly owned subsidiary, Paddock CB&AC Enterprises Ltd was established to operate the commercial bar at the clubhouse. Paddock CB&AC Enterprises Ltd gift aids the whole of its profits to the charity (see note 5 in the accounts)
Risk management
The Trustees have a risk management strategy which comprises:
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An annual review of the risks the charity and its subsidiary, Paddock CB&AC Enterprises may face.
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The establishment of systems and procedures to mitigate those risks.
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The implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.
This work has identified the need for the charity to build up its working capital and reserves as a protection against any future economic downturn and to identify new charitable income streams so as to minimise the dependence on funding from the subsidiary trading company.
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Trustees’ responsibilities in relation to the financial statements
The charity trustees (who are also the Directors of the Paddock Cricket Bowling and Athletic Club for the purposes of company law) are responsible for preparing a trustee’s annual report and financial statement in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law and the law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and the application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to:
Select suitable accounting policies and apply them consistently: observe the method and principles in the Charities SORP; make judgements and estimate that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities Act 2011 (Group Accounts Regulations 2015), -(The Charities SORP 2015)
By order of the trustees
Liam Fearn
20th November 2022
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Paddock Cricket Bowling and Athletic Club Consolidated Statement of Financial Activities (Including income and expenditure account) For year ending 31st March 2022
| Note Incoming resources Incoming resources from generated funds Voluntary income 4 Insurance claim Activities for generating funds Commercial trading operations 5 Investment income 6 Incoming resources from charitable activities Operation of facilities & activity 7 Total incoming resources Resources expended Costs of generating funds Commercial trading operations 5 Charitable activities Operation of facilities & activity 8 Governance costs 10 Total resources expended Net incoming (outgoing) resources and net movement in funds for the year Reconciliation of funds 23 Total funds brought forward Total funds carried forward |
Unrestricted Capital grant Restricted Funds aided fund Funds Total Total Funds (note 28) 2022 2021 £ £ £ £ £ 300 - - 300 300 - - - - - 143,614 - - 143,614 85,797 - - - - - 21,687 - - 21,687 15,432 |
|---|---|
| 165,601 - - 165,601 101,529 |
|
| 143,048 - - 143,048 81,969 17,613 4,705 - 22,318 13,800 6,354 - - 6,354 4,740 |
|
| 167,015 4,705 - 171,720 100,509 |
|
| (1,414) (4,705) - (6,119) 297 71,769 35,705 - 107,474 106,161 |
|
| 70,355 31,000 - 101,355 106,453 |
The statement of financial activities includes all gains and losses recognised during the year. All incoming resources and resources expended derive from continuing activities.
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Paddock Cricket Bowling and Athletic Club
Consolidated Balance Sheet As at 31st March 2022
| Note Fixed assets Tangible assets 16 Investments 17 Total fixed assets Current assets Stock 18 Debtors 19 Cash at bank and in hand Total current assets Liabilities Creditors falling due within one year 20 Net current assets Total assets less current liabilities Creditors due after more than one year 22 Net assets The funds of the charity 23 Unrestricted income funds Grant aided funds Restricted income funds Total charity funds before revaluation Revaluation reserve 16/28 Total charity funds after revaluation |
Group Charity Group Funds 2022 2022 2021 £ £ £ 577,739 577,739 583,435 - 1 - |
|---|---|
| 577,739 577,740 583,435 |
|
| 5,803 - 1,192 5,932 9,341 9,145 28,251 7,822 23,480 |
|
| 39,986 17,163 33,817 |
|
| 32,469 13,548 26,778 |
|
| 7,517 3,615 7,039 |
|
| 585,256 581,355 590,474 3,900 - 3,000 |
|
| 581,356 581,355 587,474 |
|
| 70,355 70,355 71,769 31,000 31,000 35,705 - - - |
|
| 101,355 101,355 107,474 480,000 480,000 480,000 |
|
| 581,355 581,355 587,474 |
The trustees have produced group accounts in accordance with the provisions of section 1162 of, and section 7 of the Companies Act 2006, and in accordance with the Charities Act 2011 (Group Accounts) Regulations 2015.
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For the year ending 31st March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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The members have not required the company to obtain an audit of its accounts for the year
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in question in accordance with section 476,
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The directors acknowledge their responsibilities for complying with the requirements of the
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Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The notes on pages 14 to 30 form part of these accounts
Signed: Liam Fearn
Name: Liam Fearn, Chair of Trustees on behalf of the trustees
Approved by the trustees on 20[th] November 2022
Notes on the accounts
1) Accounting policies
The principal accounting policies adopted in the preparation of the accounting policies are as follows:
a) Basis of preparation
The financial statements have been prepared under the historical cost convention, as modified by the revaluation of freehold property at market value. The financial statements have been prepared in accordance with the Accounting and Reporting by Charities-Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) also known as the Charities SORP (FRS 102) effective 1[st] January 2015.
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b) Group financial statements
The financial statements consolidate the results of the charity and its wholly owned subsidiary Paddock CB&AC Enterprises Ltd on a line-by-line basis. The Statement of Financial Activities (SoFA) reports the main charities activities undertaken.
The charity is taking advantage of the concession (available under company law) to provide only a consolidated SoFA. Although section 408(4) of the Companies Act 2006 only requires the disclosure of the net surplus (deficit) of the parent the charity has opted to disclose the performance of the charity itself as a note to the accounts (note 3).
The SoFA reports the charities activities as a single line with t5he expanded analysis in note 7 and 8 of the accounts, the net funding requirements of the charity by each activity is disclosed in note 9 of the accounts. The results of the subsidiary company alone are disclosed in note 5 to the accounts.
c) Incoming resources
All incoming resources are accounted for when the charity has entitlement to the funds, certainty of receipt and the amount is measurable.
d) Donated services and facilities
Donated services or facilities are included in incoming resources when the benefit to the charity is reasonably quantifiable and measurable. They are values by the trustees at the amount the charity would have been willing to pay for the services or facilities on the open market.
e) Interest receivable
Interest on funds held by the charity is included when receivable by the charity.
- f) Fund accounting
Unrestricted funds are available to use to further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which have been set aside to fund particular future activities of the charity. Restricted funds are donated for particular areas of the charity work or specific projects undertaken.
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Government and Local Authority grants received are amortised against relevant expenditure Any Such funding not yet amortised at the Balance Sheet date are shown as a Capital Grant Fund on the Balance Sheet and detailed in a note to the accounts
- g) Resources expended and irrecoverable VAT
All resources expended are recognised once there is a legal or constructive obligation to make a payment to a third party. All resources expended are classified under activity headings that aggregate all costs relating to that category.
- Costs of generating funds comprise the cost of commercial trading including the bar;
-charitable activities include the costs of maintaining the sports ground, clubhouse, sporting activity, and all other activities to further the objectives of the charity;
-governance costs represent those costs of the strategic management of the charity and of complying with constitutional and statutory requirements.
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
- h) Allocation of support costs
Support costs are those costs which have not been directly attributed to an activity of the charity but do generally support those activities. These costs have been allocated between Charitable Activities and Governance costs. The bases upon which support costs are allocated are set out in note 10.
i) Operating leases
Operating leases and rental charges are charged on a straight-line basis over the term of the lease.
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j) Tangible fixed assets
Individual fixed assets costing £500 or more are capitalised and are depreciated on a straight-line basis over their estimated useful lies as follows:
Asset category Annual rate
-freehold land & buildings 0%
-equipment, fixtures and fittings 10%
-ground equipment 10%
Freehold buildings are not depreciated as the trustees consider the expected life of the buildings to be greater than 50 years.
k) Stock
Stock is included at the lower of cost or net realisable value.
2) Legal status of the club
The Club is a company limited by guarantee and has no share capital. The liability of each member in the event of a winding up is limited to £1.
The trustees consider that an audit the company is not required for this year under section 144 of the Companies Act 2011 (the Charities Act) and that an independent examination is needed.
The total income of the charity (consolidated statement of financial affairs page 12 of the accounts was £194,552 and therefore within the £500,000 exemption limit under FRS (102) update Bulletin 1 for election not to prepare a cash flow statement.
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3) Financial performance of the charity
The consolidated statement of financial activities includes the results of the charity’s wholly owned subsidiary, Paddock CB&AC Enterprises Limited which operates a bar.
The summary performance of the charity alone is:
| Incoming resources (note 7) Voluntary support (note 4) insurance claim Bank interest Gift aid from subsidiary company (note 5) Expenditure on charaitable activities Charitable activity costs (note 8) Amortisation of capital grants (note 8) Governance costs (note 10) Net incoming resources Total fund brought forward (note 28) Total funds carried forward Represented by : Restricted income funds Designated income funds Grantaided funds Unrestricted income funds |
Capital Designated/ General Grant Restricted Fund Aided Fund Fund £ £ £ 21,687 - - 300 - - - - - - - - 566 - - 22,553 - - (22,318) - - 4,705 (4,705) - (6,354) - - |
Total Total Funds Funds 2022 2021 £ £ 21,687 15,433 300 300 - - - - 566 3,828 22,553 19,561 (22,318) (13,800) - - (6,354) (4,740) |
Total Total Funds Funds 2022 2021 £ £ 21,687 15,433 300 300 - - - - 566 3,828 22,553 19,561 (22,318) (13,800) - - (6,354) (4,740) |
Total Total Funds Funds 2022 2021 £ £ 21,687 15,433 300 300 - - - - 566 3,828 22,553 19,561 (22,318) (13,800) - - (6,354) (4,740) |
|---|---|---|---|---|
| (1,414) (4,705) - 71,769 35,705 - |
(6,119) 106,453 |
1,021 106,453 |
||
| 70,355 31,000 - |
101,355 | 107,474 | ||
| - - 31,000 70,355 |
- - 37,275 68,881 |
|||
| 101,355 | 106,156 |
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4) Incoming resources from voluntary income
| Gifts Legacies Donated services |
2022 2021 £ £ - - - - 300 300 |
|
|---|---|---|
| 300 300 |
The value of any consultancy or other professional advice voluntarily aided to the charity in the future is estimated and the value recognised within incoming resources as a donation and an equivalent charge included within governance costs and clubhouse redevelopment charges. During the current year our Independent Examiner Mr Tahir Iqbal donated his services as an introductory benefit to the charity.
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- 5) Incoming resources from activities for generating funds the wholly owned trading subsidiary, Paddock CB&AC Enterprises Ltd, is incorporated in the United Kingdom, and pays all of its profits to the charity by gift aid. Paddock CB&AC Enterprises Ltd operates the bar and all commercial trading activities carried out at the club premises. The charity owns the entire share capital of 1 Ordinary Share of £1 each. A summary of the trading results is shown below.
The summary financial performance of the subsidiary alone is: -
| Turnover Brewer loan barrelage discount Government covid lockdown grant Government hospitality sector grant Government job retention grant Employers nic allowance Cost of sales Wages Pension costs Bar and function requirements Entertainment costs Cleaning and waste disposal Equipment repairs and maintenance Light and heat Football sponsorship Suppliers allowance Net profit Amount gift aided to the charity Retained in the subsidiary (note 3) |
2022 £ 127,801 1,683 4,000 4,701 3,564 1,865 |
2021 £ 49,982 362 5,000 9,431 19,640 1,382 |
|
|---|---|---|---|
| 143,614 | 85,797 | ||
| (59,425) (35,451) (1,893) (20,006) (6,487) (2,411) (2,224) (14,059) (1,092) |
(23,821) (33,959) (1,767) (7,643) (1,427) (1,602) (1,336) (10,277) (137) |
||
| (143,048) - |
(81,969) - |
||
| (143,048) | (81,969) | ||
| 566 (566) - |
3,828 (3,828) - |
||
| - | - |
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6) Investment income
The entire group’s investment income derives from funds held in interest bearing deposit accounts.
7) Incoming resources from charitable activities
| General Capital Restricted Fund Grant Fund £ £ Lottery machine surplus 2,181 - - Members subscriptions - - - Contributions from sports clubs 600 - - Sports club income 766 - - Games machine surplus 13,418 - - Members fund raising efforts 722 - - Government coronovirus grant 4,000 - - Hire of facilities - - - Total income from charitable activities 21,687 - - 8) Analysis of expenditure on charitable activity General Capital Restricted Fund Grant Fund £ £ £ Sports section running costs 582 - - Ground maintenance costs 3,894 - - Coronavirus loan interest 312 - - Club seasonal events 2,226 - - Rates water and insurance 6,177 - - Property maintenance 2,996 - - Depreciation 5,696 - - Support costs (see note 10) 435 - - 22,318 - - Less: amortisation of artificial cricket net capital grant (4,705) 4,705 - Total 17,613 4,705 - |
General Capital Restricted Fund Grant Fund £ £ Lottery machine surplus 2,181 - - Members subscriptions - - - Contributions from sports clubs 600 - - Sports club income 766 - - Games machine surplus 13,418 - - Members fund raising efforts 722 - - Government coronovirus grant 4,000 - - Hire of facilities - - - Total income from charitable activities 21,687 - - 8) Analysis of expenditure on charitable activity General Capital Restricted Fund Grant Fund £ £ £ Sports section running costs 582 - - Ground maintenance costs 3,894 - - Coronavirus loan interest 312 - - Club seasonal events 2,226 - - Rates water and insurance 6,177 - - Property maintenance 2,996 - - Depreciation 5,696 - - Support costs (see note 10) 435 - - 22,318 - - Less: amortisation of artificial cricket net capital grant (4,705) 4,705 - Total 17,613 4,705 - |
General Capital Restricted Fund Grant Fund £ £ 2,181 - - - - - 600 - - 766 - - 13,418 - - 722 - - 4,000 - - - - - |
2022 £ 2,181 - 600 766 13,418 722 4,000 - |
2022 £ 2,181 - 600 766 13,418 722 4,000 - |
2021 £ 867 1,350 900 224 3,708 1,223 5,000 2,160 |
|
|---|---|---|---|---|---|---|
| 21,687 - - |
21,687 | 15,432 | ||||
| 2022 582 3,894 312 2,226 6,177 2,996 5,696 435 |
2021 | |||||
| 22,318 - - (4,705) 4,705 - |
22,318 - |
|||||
| 17,613 4,705 - |
22,318 |
8) Analysis of expenditure on charitable activity
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9) Analysis of support for charitable activities
This table shows the cost of the three main charitable activities and the sources of revenue directly
to support these activities
| Sports Sports Facilities team Dev- Maint- activities elopment enance £ £ £ Support costs (note 8) 381 - 13,419 Members subscriptions and fees - - (1,350) Playing fees - - - Contribution from sports section (224) - - Fund raising and donations - - (13,858) Grant support received in year - - - Support income (note 7) (224) - (15,208) (Excess) general support income over support costs Increase/(Decrease) in restricted funds relating to charity support costs - Deficit/(Surplus) on charitable activity support before general funding income |
Sports Sports Facilities team Dev- Maint- activities elopment enance £ £ £ 381 - 13,419 |
Sports Sports Facilities team Dev- Maint- activities elopment enance £ £ £ 381 - 13,419 |
Total 2021 £ 13,800 |
Total 2020 £ 21,984 |
|---|---|---|---|---|
| - - (1,350) - - - (224) - - - - (13,858) - - - |
(1,350) - (224) (20,504) - |
(1,300) - (1,423) (20,504) - |
||
| (224) - (15,208) |
(15,432) | (24,127) | ||
| (1,632) - |
(2,143) - |
|||
| (1,632) | (2,143) |
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10) Analysis of governance and support costs
The charity allocates support costs to Governance and Charitable Activities as set out below and then further apportions the support costs between the three key charitable activities undertaken (see note 8)
| Support cost Volunteer support (see note 4) Computer costs Advertising and administration Telephone and internet access Independent Examiners fee Accountancy services Bank charges Loan interest charges Legal and other profesional fees |
Total Allocated Club & Total Support to Gov- sports Support costs ernance activity costs Basis of apportionment 2022 2022 2022 2021 £ £ £ £ - - - - 448 448 - 568 governance100% all'n 38 38 - 52 governance100% all'n 1,306 871 435 1,080 governance 66% all'n 300 300 - 300 governance100% all'n 1,000 1,000 - 1,000 governance100% all'n 3,697 3,697 - 2,101 governance100% all'n - - - - all sports activity - - - - governance 66% all'n 6,789 6,354 435 5,101 |
|---|---|
11) Net incoming / (outgoing) resources for the year
This is stated after charging:
| Operating leases Depreciation Bank interest payable Independant Examiners fee Honorarium for accountancy services |
2022 £ - 5,696 - 300 1,000 |
2021 £ - 1,997 - 300 1,000 |
|---|---|---|
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12) Analysis of staff costs
| Salaries and wages Employers national insurance Pension costs |
2022 2021 £ £ 33,586 32,577 1,865 1,382 1,893 1,767 37,344 35,726 remove comments |
|
|---|---|---|
No employee had emoluments in excess of £60,000. One charity trustee received an honorarium payment amounting to £1000 (2021 £1000) for the provision of accountancy and administration services. No other trustees were paid or reimbursed expenses during the year.
13) Staff numbers
The average number of full-time equivalent employees (including casual and part time staff) during the year was as follows:
| Trading | 2022 2 |
2021 |
|---|---|---|
| 3 |
14) Related party transactions
There were no related party transactions other than work contracted for at arm’s length on a fully commercial basis with a trustee of the charity.
15) Corporation Taxation
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 objectives.
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16) Tangible fixed assets – group and charity
| Cost and revaluation As at 1st April 2021 Revlauation Additions/(Disposals) As at 31st March 2022 Depreciation As at 1st April 2021 Charge for year As at 31st March 2022 Net Book Value As at 31st March 2022 As at 31st March 2021 |
£ £ £ £ £ £ £ 522,121 1,218 14,161 14,753 46,692 598,945 590,142 - - - - - - - - - - - - - 8,803 Freehold land & buildings 2021 Total Ground upkeep equipm,tt Clubhouse fittings etc. Artifical cricket wicket Sports changing rooms 2022 Total |
|---|---|
| 522,121 1,218 14,161 14,753 46,692 598,945 598,945 - 933 4,529 10,048 - 15,510 13,513 - 28 963 4,705 - 5,696 1,997 |
|
| - 961 5,492 14,753 - 21,206 15,510 522,121 257 8,669 - 46,692 577,739 583,435 |
|
| 522,121 285 9,632 4,705 46,692 583,435 576,629 |
The property is subject to restrictive covenants concerning the use of the ground for no purpose other than as a recreation ground for playing cricket, bowls or other games, athletics, sports exercises and festivals. The clubhouse, pavilions and any other erected structure may only be used in connection with the pursuance of the said games.
The additions to clubhouse fittings etc during the previous year related to the complete refurbishment of all the clubhouse toilet facilities (2021 £8,803).
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Summary of Net Book Value of Fixed Assets: -
| Summary of Net Book Value | of Fixed Assets: - | |
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Historic cost | 97,739 | 103,435 |
| Revaluation reserve | 480,000 | 480,000 |
| 577,739 | 583,435 |
17) Investments
The charity holds 1 share of £1 in its wholly owned trading subsidiary Paddock CB&AC Enterprises Ltd which is incorporated in the United Kingdom. The activities and results of this company are summarised in note 5.
18) Stock
| Loam and fertisers Bar |
Group Charity Group 2022 2022 2021 £ £ £ - - - 5,803 - 1,192 |
|---|---|
| 5,803 - 1,192 |
19) Debtors
| Trade debtors Other debtors Prepayments and accrued income Amount due from subsidiary undertaking |
£ £ £ - - - - - - 5,932 5,262 4,465 - 4,080 - |
|---|---|
| 5,932 9,342 4,465 |
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20) Creditors: amounts falling due within one year
| Trade creditors Taxes and social security Brewery loan Other creditors and accruals Bank loan Deferred income |
Group Charity Group 2022 2022 2021 £ £ £ 11,205 11,205 4,653 2,245 1,909 258 1,035 - 2,139 4,767 434 2,728 3,900 - - - - - |
|---|---|
| 23,152 13,548 9,778 |
21) Deferred income
There was no deferred income as at 31[st] March 2022
22) Creditors: amounts falling due after one year
| 2022 | 2022 | 2021 | |
|---|---|---|---|
| £ | £ | £ | |
| Bank loan | 13,217 | - | 17,000 |
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23) Analysis of charitable funds
| General Fund Grant aided Fund |
Balances Incoming Resources Balances 01/04/2021 Resources Expended 31/03/2022 £ £ £ £ 71,769 165,601 167,015 70,355 35,705 - 4,705 31,000 107,479 165,601 171720 101355 |
|---|---|
24) Fund Definitions and Terminology
Name of fund Description, nature and purpose of the fund
Unrestricted funds:
General Fund the ‘free reserves’ after allowing for all designated funds.
Designated Funds The funds applicable to each sporting sections and development
Restricted Funds
Grants Funds received from specifically to further the charitable objectives
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25) Analysis of group net assets between funds
| Revaluat- | ||||||
|---|---|---|---|---|---|---|
| General | Designat - | Restrict- | ion | 2021 | ||
| Fund | ed Funds | ed Fund | Reserve | 2022 Total | Total | |
| £ | £ | £ | £ | £ | £ | |
| Tangible fixed assets | 97,739 | - | - | 480,000 | 577,739 | 583,425 |
| Cah at bank and in hand | 28,251 | - | - | - | 28,251 | 23,480 |
| Covid Bounce Back loan | (17,117) | - | - | - | (17,117) | (20,000) |
| Other net assets/(liabilities) | (7,517) | - | - | - | (7,517) | 569 |
| 101,356 | - | - | 480,000 | 581,356 | 587,474 |
26) Material Legacies
The charity has received no legacies of any amount during the year.
27) Post Balance Sheet events
The club is facing uncertain future trading conditions resulting from the disruptions to the general UK economy caused by the war in Ukraine, affecting cost prices and customer spending power in the forthcoming periods.
.
28) Revaluation Reserve
The freehold land and buildings belonging to the club was valued at a reinstatement value of £520,000 in January 2007, by Bradleys Chartered Surveyors of 14 St George Square, Huddersfield HD1 1JF.
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29) Capital Grant-aided Funds
| As at 31st March | Advanced | Amortised | As at 31st | |
|---|---|---|---|---|
| 2021 | during year | during year | March 2022 | |
| £ | £ | £ | £ | |
| Kirklees Metroplouitan Council | 4,705 | - | (4,705) | - |
| (re cricket net practice facility) | ||||
| Kirklees Metroplouitan Council | ||||
| (re cricket changing rooms) | 31,000 | - |
- | 31,000 |
| 35,705 | - | (785) | 31,000 |
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Independent examiner's report on the accounts
Report to the trustees/directors, members of Paddock Cricket, Bowling and Athletic Club On accounts for the year ended 31st March 2022 Charity no: 1141920: Company no: 7508120 Set out on pages 1-30
I report to the trustees/directors, members of Paddock Cricket, Bowling and Athletic Club on my examination of the consolidated accounts of Paddock Cricket, Bowling and Athletic Club and of its subsidiary undertaking for the year ended 31[st] March 2022
Respective responsibilities of trustees and examiner and basis of report
AS charity's trustees of the Company (who are also the directors of the company 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 for this year 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...
Basis of independent examiner’s statement
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention which gives me reasonable cause to believe that:
-
accounting records were not kept in accordance with section 386 of the Companies Act 2006: or
-
the accounts did not accord with such records: or
-
the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 Charities SORP (FRS102)
I have no concerns or 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.
Tahir Iqbal ACCA TJ! Associates 114, Westbourne Road
Marsh
Huddersfield HD! 4LF 20th November 2022
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