2023-12-31-accounts - Rtc Sports

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Trustees’ annual report for the period

From: 1[st] January 2023

To: 31[st] December 2023

Charity name: RTC Sports

Charity registration number: 1151355

Company number: 5969860

Objectives and activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The charitable objective of the company as set out in the Memorandum of Association is ‘to provide for the inhabitants of the Rede, The North Tyne and Coquet valleys and the neighbourhood in the interests of social welfare, facilities for recreation and leisure time occupation, for the purpose of relaxation and with the object of improving conditions of life for the said inhabitants’
Summary of the main activities in relation to those purposes for the public benefit, in particular the activities, projects or services identified in the accounts	Para 1.17 and 1.19	• Provision of sport and exercise facilities including a 24x7 gym, a sports hall suitable for a range of team games and exercise classes, a sports field featuring two football pitches and areas for other outdoor games and activities. • Provision of good value venue for private events, including space for catered events for up to 250 people and a bar and lounge area. • Provision of venue for community activities and events, such as roller disco’s. • Provision of outdoor community events. • Provision of a Hotdesk Office with Internet access for hire • Hosting of North Tyne Youth, which provides weekly youth clubs in Otterburn, Bellingham, Humshaugh and Kirkwhelpington plus school holiday activities.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The trustees are aware of and have had regard to the Charity Commission Guidance on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	N/A
Policy on social investment including	Para 1.38	N/A

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RTC Annual Report 2021

program relatedsq investment
Contribution made by volunteers	Para 1.38	RTC Sports is very grateful to volunteers who assist in the operation of the Centre. In particular, the youth project benefits significantly from the presence of adult volunteers who assist in the supervision and support of the young people present. Volunteers also play an important role in the maintenance of the playing field and grounds.
Other

Achievements and performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	• The weekly youth club (North Tyne Youth) continued to thrive under the leadership of Youth Development Workers Lisa Robinson / Catherine Coates. • We continued to safely and effectively maintain the building and sports field for their intended uses. • Carried out consultations with the community using both online and paper surveys. We have done this to understand how we can further improve the centre and to explore what activities the community would like to see offered at the RTC to increase usage. • Further developed our marketing strategy to include the use of social media and posters in the community to get messages out about what the centre has to offer. • Increased the usage of the centre including; `o`Nov 2023 - Open Day / RTC 35th birthday – afternoon tea, activities for all ages `o`Roller disco – Increase in numbers attending `o`Sporting activities; ▪ Badminton ▪ Low Impact class ▪ Boot camp ▪ 5a Side Football sessions ▪ NTY – 22 sessions ▪ Gym sessions by gym members ▪ Holiday club – October Holidays ▪ Rede River Rocks Music Festival – June 2023 • The centre was also hired out for 2 large private functions • Due to the increase in events / activities, there has been a significant increase in adult footfall at the centre since the new trustees took over in September 2023; `o`Footfall between January 2023 to end of August 2023 was 2070; ▪ 1113 Children and Young people ▪ 957 Adults • Footfall between September and end of December 2023 was £2499; `o`276 Children and Young people `o`2223 Adults • The increase in usage has continued into 2024.

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RTC Annual Report 2021

• Due to the increase in activities and usage there has also been a significant difference in revenue generated for the centre. Over the period from the 1st January 2023 – 31[st] August 2023 the total sales recorded on Square (excludes Gym memberships and grants received) for usage of the centre was £2444.60. This is compared to the total sales recorded from 1st September 2023 – 31st December 2023 of £7700. • Income generated has also continued to increase in 2024. • As a non-profit making organisation, all monies received are invested in the centre to support with maintaining its sustainability and improving the offer of activities, sessions and events for all residents within the community.

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
Achievements against objectives set	Para 1.41	• Funding application submitted to part fund a Centre Manager to support with the day to day running of the centre. This was essential to support the trustees with the day to day running of the centre, to support with increasing usage and co-ordination of events, all of which the current trustee’s were struggling to do. • Funding was granted in 2024
Performance of fundraising activities against objectives set	Para 1.41	• All the events held are fundraising activities for the centre as all money generated from the events go back into the running of the centre and to buy resources to improve the offer, for example; `o`new skates to meet demand due to high numbers of children attending
Investment performance against objectives	Para 1.41
Other		• The trustees are very much involved operationally as well as strategically. This includes trustees giving up their own time to set up and work events at the centre. This was needed in 2023 to enable the range of activities to be ran and to reduce costs to the centre and increase funds generated. This includes; `o`Working in the kitchen for events where we cater – roller discos `o`Help on the bar when we have private functions / roller disco’s `o`Opening and closing the centre when activists are on `o`Ordering and purchasing of goods, cashing up, stock taking etc

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RTC Annual Report 2021

Financial review

Financial review
Review of the charity’s financial position at the end of the period	Para 1.21	RTC Sports Ltd had a deficit of £17,643 for the year
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	In the event of the charity carrying reserves forward, the Board of Trustees maintain two reserve funds, restricted and unrestricted. Restricted reserves are those funds that are earmarked by the donor’s wishes for specific uses. The level of restricted reserves varies from year-to-year in accordance with the amount of restricted funds raised. Aims and Constraints RTC Sports Ltd aims to retain sufficient financial reserves to protect against failure to meet fundraising targets, unforeseen costs and general business risk. Financial reserves are defined as surplus unrestricted funds. The aim is to maintain sufficient unrestricted financial reserves to meet at least 6 months’ running costs. This figure is currently estimated to be in the region of £20,000 but will be reviewed annually.
Amount of reserves held	Para 1.22	£86,114 of which £27,532 are restricted
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	N/A

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	• NCC grant • Ray Wind Farm • Income generated from usage and events
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46
Other

Structure, governance and management

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RTC Annual Report 2021

Description of charity’s trusts:
Type of governing document: for example,trust deed, memorandum and articles of association etc	Para 1.25	The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.
How is the charity constituted? for example limited company, unincorporated association, CIO	Para 1.25	The organisation is a charitable company limited by guarantee, incorporated on 17 October 2006 and registered as a charity on 25 March 2013. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting. All members of the Management Committee give their time voluntarily and receive no benefits from the charity.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	Several of the current members of the management committee were recruited in the August 2023. All members of the local community were invited to attend a meeting and express interest in becoming trustees. Prospective trustees are invited to attend a number of committee meetings as observers prior to formal co- option. All new trustees are provided with copies of the Charity Commission publication ‘The Essential Trustee’ together with the minutes of recent meetings. They are also given a tour of the Centre.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The charity has the team of trustee’s, currently consisting of a chair, vice chair, treasurer and 6 trustees. Recently only 7 of the 9 trustees have been actively involved. 5 new trustees were appointed in August 2023, with three previous trustees standing down. It is hoped that the AGM on the 11thSeptember 2024 will attract new trustees. The organisation employed one part time cleaner in 2023. The centre has worked with a wide network in 2023 which includes; • NCC • NCVA • North Tyne Youth • Sports coaches and clubs `o`Badminton `o`Football x 2 `o`Low impact group • Other local voluntary sector organisations `o`EPIC `o`Otterburn Village hall • Local business

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RTC Annual Report 2021

o Le Petit Chateau o The Bay Horse o Reezek o The Coach House o Landmark o The Bird n Bush o Keilder Relationship with any related Para 1.51 parties Other

Reference and administrative details

Charity name	RTC Sports
Other name the charity uses
Registered charity number	1151355
Charity’s principal address	RTC Sports Centre, Otterburn, NE19 1HE

Names of the charity trustees who manage the charity

	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
	Mr Peter Murphy	Treasurer & CompanySecretary
	Mrs Cheryl Wilson	Chair
	Mrs LesleyShaw	Vice.-chair
	Ms E Horner
	Mr G Smith
	Mrs Denise Corkin
	Mr J Hartshone
	Mr C Armstrong
	Mrs Diane James

– Corporate trustees names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the

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RTC Annual Report 2021

assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity’s trustees/directors

----- Start of picture text -----
Signature(s)
Full name(s) Cheryl Wilson
Position (for example
Chair of Trustees
Secretary, Chair, etc)
RTC Annual Report 2021 Page 7 of 8
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11[th] September 2024

Date

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RTC Annual Report 2021

RTC Sports Ltd	CharityNo	1151355
	CompanyNo	5969860
Annual accounts for theperiod
01/01/2023	To	31/12/2023

Section A Statement of financial activities (including summary income and expenditure account)

Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Total funds Prior year funds £ £ F04 F05	Total funds Prior year funds £ £ F04 F05
12,657	1,000	-	13,657	9,885
14,397		-	14,397	9,919
9,422	-	-	9,422	498
49	-		49	-
-	-	-	-	-
-	-	-	-	-
36,525	1,000	-	37,525	20,302

5,125	-	-	5,125	706
38,010	12,033	-	50,043	40,439
-	-	-	-	-
-	-	-	-	-
43,135	12,033	-	55,168	41,145

6,610 -	11,033 -	-	17,643 -	20,843 -
-	-	-	-	-
6,610 -	11,033 -	-	17,643 -	20,843 -
-	-	-	-	-
6,610 -	11,033 -	-	17,643 -	20,843 -
		-	-
		-	-	-

-	-	-	-	-
-	-	-	-	-
6,610 -	11,033 -	-	17,643 -	20,843 -

65,192	38,565		103,757	124,600
58,582	27,532	-	86,114	103,757

RTC Sports Ltd

Charity No 1151355 Company No 5969860

Charity Name

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
-	-	-	-	-
22,961	22,814	-	45,775	52,373
-	-	-	-	-
-	-	-	-	-
22,961	22,814	-	45,775	52,373

250		-	250	250
4,551		-	4,551	-
		-	-	-
33,138	4,647	-	37,785	55,377
37,939	4,647	-	42,586	55,627

1,853		-	1,853	4,244

36,086	4,647	-	40,733	51,383

59,047	27,461	-	86,508	103,756

-	-	-	-	-
-	-	-	-	-

59,047	27,461	-	86,508	103,756

-			-	-
	27,461		27,461	38,494
59,047		-	59,047	65,262
			-

59,047	27,461	-	86,508	103,756
-	-

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signature of director authenticating accounts being sent to Companies House Signed by one or two trustees/directors on behalf of all the trustees/directors	Print Name	Date of approval dd/mm/yyyy
	Cheryl Wilson	11/09/2024
	Peter Murphy	11/09/2024

	Signature	Date dd/mm/yyyy
		11/09/2024
	Peter Murphy	Print name

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
NCC Gym equipment	R	Gym Equipment	1,656	-	- 331	-	-	1,325
Sport England	R	Gym Construction, sports hall heat &	13,624	-	- 2,044	-	-	11,580
NCC Showers	R	~~li hti~~ Showers	2,257	-	- 338	-	-	1,919
NCC CarPark	R	Construction of new carparking	6,355	-	- 953	-	-	5,402
Insulation	R	Replacement of insulation & fire doors	2,019	-	- 303	-	-	1,716
CommunityFoundation re NTY	R	Youth development	572	-		-	-	572
SSE Technology	R	Purchase EPOS	400	-	- 100	-		300
RayWind Farn - Smaal Grants	R	Office & café furniture	-	-		-	-	-
Post Funding- BDO	R	Fundingsalaryof Business Dev. Officer	7,543	-	- 2,896	-	-	4,647
Post Funding- Housekeeper	R	Fundingsalaryof housekeeper	4,068	-	- 4,068	-	-	- 0
General Fund	UR		65,262	36,526	- 42,741	-	-	59,047
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds (balancing* *figure)*	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			103,756	36,526	- 53,774	-	-	86,508
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓
*If yes, please state the basis on which the assets and/or liabilities have been translated into* *sterling (or the currency in which the accounts are drawn up).*

CC17a (Excel)

09/10/2024

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities . 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

• and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate 1.2 Going concern If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

Disclosure of an going concern a Where accounts concern basis, p together with the prepared the acc the charity is not concern. 1.3 Change of An explanation a support the conc going concern; The accounts pr note 2.	y uncertai ssumption are not p lease disc basis on ounts an regarded account s to those lusion tha esent a tr	nties that make the doubtful; repared on a going lose this fact which the trustees d the reason why as a going ing policy factors that t the charity is a ue and fair view and	*Not Applicable*	*Not Applicable*
			*Not Applicable*
			*Not Applicable*
			no changes have been made to the accounting policies adopted in
Yes No *Please disclos*	✓	* -Tick as appropriate

	e:
*(i) the nature of*	*the chan*	*ge in accounting*	*policy;*	Not Applicable
*(ii) the reasons* *policy provides* *information; an*	*why app* *more re* d	*lying the new acco* *liable and more rel*	*unting* *evant*	Not Applicable
*(iii) the amount* *in the current p* *the aggregate a* *periods before*	*of the ad* *eriod, ea* *mount o* *those pr*	*justment for each* *ch prior period pre* *f the adjustment re* *esented, 3.44 FRS*	*line affected* *sented and* *lating to* *102 SORP.*	*Not Applicable*
1.4 Changes to No changes to a	accoun ccounting	ting estimates estimates have occ	urred in the reporting period (3.46 FRS102 SORP).
Yes No	✓	* -Tick as appropriate

*Please disclos*	e:
*(i) the nature of*	*any cha*	*nges;*		Not Applicable
*(ii) the effect of* *assets and liab*	*the chan* *ilities for*	*ge on income and* *the current period*	*expense or* *; and*	Not Applicable
*(iii) where prac* *or more future*	*ticable, t* *periods.*	*he effect of the cha*	*nge in one*	*Not Applicable*
Nomaterialprior 1.5 Material pri	year erro or year er	rhave been identifie rors	dinthereporting period (3.47 FRS102SORP).
Yes No	✓	* -Tick as appropriate

*Please disclos*	e:
*(i) the nature of*	*the prio*	*r period error;*		Not Applicable
*(ii) for each pri* *amount of the c* *affected; and*	*or period* *orrectio*	*presented in the a* *n for each account*	*ccounts, the* *line item*	Not Applicable
*(iii) the amount* *earliest prior pe*	*of the co* *riod pre*	*rrection at the beg* *sented in the acco*	*inning of the* *unts.*	*Not Applicable*

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change Not Applicable in accounting policy

Reconcilation of funds per previous GAAP to funds determined under FRS 102

Start of End of period period £ £ Fund balances as previously stated Adjustments:

Fund balance as restated

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of £ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Recognition of income 2.2 INCOME Donated goods In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Contractual income and performance related grants Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Government grants The charity has received government grants in the reporting period Legacies Tax reclaims on donations and gifts Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Offsetting Grants and donations Note 2 Accounting policies Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; • the monetary value can be measured with sufficient reliability. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).	Yes No N/a*	Yes No N/a*	Yes No N/a*
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CC17 FRS 102 SORP

09/10/2024

Grants with performance conditions Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Donated services and facilities Governance and support costs Creditors Redundancy cost The charity made no redundancy payments during the reporting period. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Support costs Investment gains and losses Settlement of insurance claims Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The charity has creditors which are measured at settlement amounts less any trade discounts Income from membership subscriptions Income from interest, royalties and dividends The charity has incurred expenditure on support costs. Deferred income No material item of deferred income has been included in the accounts. Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Grants payable without performance conditions Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. 2.3 EXPENDITURE AND LIABILITIES This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.	Yes No N/a*	Yes No N/a*	Yes No N/a*
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CC17 FRS 102 SORP

09/10/2024

2.4 ASSETS The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Current asset investments These are capitalised if they can be used for more than one year, and cost at least Heritage assets Basic financial instruments Stocks and work in progress Debtors They are valued at cost. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 14. Intangible fixed assets The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments They are valued at cost. They are valued at cost. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. They are valued at fair value except where they qualify as basic financial instruments.	Yes No N/a*	Yes No N/a*	Yes No N/a*
	✓

	£1,000
	Yes No N/a*
	✓
	Yes No N/a*
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	Yes No N/a*
			✓
	Yes No N/a*
			✓
	Yes No N/a*
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	Yes No N/a*
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	Yes No N/a*
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	Yes No N/a*
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	Yes No N/a*
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	Yes No N/a*
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	Yes No N/a*
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	Yes No N/a*
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	Yes No N/a*
			✓

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17 FRS 102 SORP

09/10/2024

CC17 FRS 102 SORP 0911012024

Section C Notes to the accounts (cont)

Section C Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations andgifts 3,825 - - 3,825 2,005 Gift Aid - - - - - Legacies - - - - - General grants provided by government/other charities 9,832 - 9,832 7,880 Membership subscriptions and sponsorships which are in substance donations - - - - Donatedgoods,facilities and services - - - - - Other - - - - Total 13,657 - - 13,657 9,885 Income from sporting and community ~~activities~~ 14,517 - - 14,517 9,808 - - - - - - - - - - Other - - - - - Total 14,517 - - 14,517 9,808 Bar and Food Income 9,422- - 9,422 609 - - - - - - - - - - Other - - - - - Total 9,422 - -9,422 609 Interest income 49 - - 49 - Dividend income - - - - - Rental and leasingincome - - - - - Other - - - - - Total 49 - -49 - - - - - - - - - - - - - - - - - - - - - Total - - -- - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Other - - - - - Total - - -- - 37,645 - - 37,645 20,302 Other information: TOTAL INCOME Income from investments: Other trading activities: Note 3 Income Analysis of income Donations and legacies: Other: Separate material item of income Charitable activities:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Income Analysis of income
	Donations andgifts	3,825	-	-	3,825	2,005
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	9,832		-	9,832	7,880
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	13,657	-	-	13,657	9,885

	Income from sporting and community ~~activities~~	14,517	-	-	14,517	9,808
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	14,517	-	-	14,517	9,808

	Bar and Food Income	9,422	-	-	9,422	609
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	9,422	-	-	9,422	609

	Interest income	49	-	-	49	-
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	49	-	-	49	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		37,645	-	-	37,645	20,302

All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.


Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

ry Note 4 Analysis of receipts of government grants

Description	This year Last year £ £	This year Last year £ £
Active Northumberland	1,000	338
Northumberland CountyCouncil	6,342	6,342
HMRC Job Retention Scheme	-	-
National LotteryCommunityFund	-	-
Sport England Covid Recovery	-	-
Communityfoundation		1,000
Sported foundation		200
Total	7,342	7,880

Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.

Please give details of other forms of government assistance from which the charity has directly benefited.

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Expenditure Analysis of expenditure	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ - - - - - - - - - - - - - - - - - - - - - - - - - 2,448 585 3,033 1,177 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,448 585 - 3,033 1,177 - 6,379 - 6,379 5,595 4,436 4,069 - 8,505 10,127	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ - - - - - - - - - - - - - - - - - - - - - - - - - 2,448 585 3,033 1,177 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,448 585 - 3,033 1,177 - 6,379 - 6,379 5,595 4,436 4,069 - 8,505 10,127	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ - - - - - - - - - - - - - - - - - - - - - - - - - 2,448 585 3,033 1,177 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,448 585 - 3,033 1,177 - 6,379 - 6,379 5,595 4,436 4,069 - 8,505 10,127	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ - - - - - - - - - - - - - - - - - - - - - - - - - 2,448 585 3,033 1,177 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,448 585 - 3,033 1,177 - 6,379 - 6,379 5,595 4,436 4,069 - 8,505 10,127	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ - - - - - - - - - - - - - - - - - - - - - - - - - 2,448 585 3,033 1,177 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,448 585 - 3,033 1,177 - 6,379 - 6,379 5,595 4,436 4,069 - 8,505 10,127
Incurred seeking donations	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-
Incurred seeking grants
Operating membership schemes and social lotteries
Staging fundraising events
Fundraising agents
Operating charity shops
Operating a trading company undertaking non-charitable trading activity
Advertising, marketing, direct mail and publicity	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-
Database development costs	-	-	-	-	-
Other trading activities	2,448	585		3,033	1,177
Investment management costs:	-	-	-	-
Portfolio management costs	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-
Investment administration costs	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-
	-	-	-	-	-
Total expenditure on raising funds	2,448	585	-	3,033	1,177

Staff Costs	-	6,379	-	6,379	5,595
Depreciation	4,436	4,069	-	8,505	10,127

CC17a (Excel)

09/10/2024

activities

activities
Other Costs Total expenditure on charitable activities Total other expenditure TOTAL EXPENDITURE Other Separate material item of expense Total	Other Costs	31,689	1,000	-	32,689	24,247
		-	-	-	-	-
	Total expenditure on charitable activities	36,125	11,448	-	47,573	39,969

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total other expenditure	-	-	-	-	-
		38,573	12,033	-	50,606	41,146

CC17a (Excel)

09/10/2024

Other information:

Analysis of expenditure on charitable activities

Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	*Total* *prior year*
	£	£	£	£	£
Activity 1 Activity2

Other
Total

Prior year expenditure on charitable activities can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description	This year Last year £ £	This year Last year £ £
	-	-

	-	-
	-	-
	-	-

	-	-
ms	-	-

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items

CC17a (Excel)

09/10/2024

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

09/10/2024

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost (examples)	Raising funds £	Activity 1 £	Activity 3 £	Grand total £	Basis of allocation
					(Describe method)
Governance	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Other	-	-	-	-
Total	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

CC17a (Excel)

09/10/2024

Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Note 10.1 Fees for examination of the accounts *Please provide details of the amount paid for any statutory external scrutiny of* *accounts and other services provided by your independent examiner. If nothing* *was paid please enter '0' in the appropriate box(es).*
Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This year £	Last year £
	150	150
	0	0
	0	0
	0	0

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

Salaries and wages 11.1 Staff Costs Social security costs Other employee benefits Total staff costs Pension costs (defined contribution pension plan)
	This year £	Last year £
	6,379	5,480
	-	-

	-	-
	6,379	5,480

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

Band	Number of employees
£60,000 to £69,999	0
£70,000 to £79,999	0
£80,000 to £89,999	0
£90,000 to £99,999	0
£100,000 to £109,999	0



Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	1	1
Governance	-	-
Other	-	-
Total	1	1

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made. Please explain the nature of the payment Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset) 11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period. Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

Explain how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Activityorproject 1			£	£
Activityorproject 2			-	-
Activityorproject 3			-	-
Activityorproject 4			-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

*My charity has made grants to particular institutions that are material in* *the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on the* *charity's web site.*	*My charity has made grants to particular institutions that are material in* *the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on the* *charity's web site.*	*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*TOTAL GRANTS PAID* *Other unanalysed grants* *Total grants to institutions in reporting period*			-
			-
			-

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

14.1 Cost or valuation	n
Freehold land & buildings Other land & buildings £ £ At the beginning of the year - 7,000 Additions - - Revaluations - - Disposals - - Transfers - - At end of the year - 7,000 Basis* SL or RB SL Rate 3.70% At beginning of the year - 7,000 Disposals - - Depreciation - - Impairment - - Transfers - - At end of the year - 7,000 Net book value at the beginning of the year - - Net book value at the end of the year - - 14.4 Impairment 14.3 Net book value 14.2 Depreciation and impairments Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	-	7,000	10,112	123,658	140,770
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	7,000	10,112	123,658	140,770
	d impairments
	SL or RB	SL	RB	RB		Straight Line ("SL") or Reducing Balance ("RB")
		3.70%	25%	15%
			7,655 73,743 88,397 - - - 614 7,487 8,101 - - - - - - 8,269 81,230 96,498 2,457 49,915 52,373 1,843 42,428 44,272
	-	7,000	7,655	73,743	88,397
	-	-	-	-	-
	-	-	614	7,487	8,101
	-	-	-	-	-
	-	-	-	-	-
	-	7,000	8,269	81,230	96,498

	-	-	2,457	49,915	52,373
	-	-	1,843	42,428	44,272

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate (ii) Please provide the amount of contractual d commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not

CC17a (Excel)

09/10/2024

Section C	Notes to the accounts	Notes to the accounts	Notes to the accounts	Notes to the accounts	Notes to the accounts
At beginning of the year Additions Disposals Revaluations Transfers At end of the year *Method of amortisation Rate** At beginning of the year Disposals Amortisation Impairment Transfers At end of year Nat book value at the beginning of the year Net book value at the end of the year Note 15 Please complete this 15.1 Cost or valuatio 15.3 Net book value 15.2 Amortisation an*	Project development costs Patents and trademarks Other Total £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - Intangible assets *note if the charity has any intangible assets* n d impairments
	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")

	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	-	-	-	-
	-	-	-	-

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development 15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation

the name of independent valuer, if applicable the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures (i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.

(vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual d d i

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held.

(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

16.2 Cost or valuation

16.2 Cost or valuation
	Heritage asset	Heritage asset	Heritage asset	Heritage asset	Total
	1	2	3	4
	£	£	£	£	£
At beginning of the year	-	-	-	-	-
Additions	-	-	-	-	-
Disposals	-	-	-	-	-
Revaluations	-	-	-	-	-
Transfers *	-	-	-	-	-
At end of the year	-	-	-	-	-
16.3 Depreciation and impairments

	**Basis	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line
							("SL") or
							Reducing
							Balance
	** Rate

At beginning of the year		-	-	-	-	-
Disposals		-	-	-	-	-
Depreciation		-	-	-	-	-
Impairment		-	-	-	-	-
Transfers*		-	-	-	-	-
At end of year		-	-	-	-	-

16.4 Net book value

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09/10/2024

Nat book value at the beginning of the year Net book value at the end of the year	-	-	-	-	-
	-	-	-	-	-

16.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

qualifications of independent valuer

the methods applied and significant assumptions

any significant limitations on the valuation

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

At valuation Group A £	At cost Group B £	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

16.8 Heritage assets (where heritage assets are not recognised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet.

CC17a (Excel)

09/10/2024

(ii) Describe the significance and nature of heritage assets.

(iii) Disclose information that is helpful in assessing the value of heritage assets.

(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals	£	£	£	£	£

	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Carrying (fair) value at beginning of period

Add: additions to investments during period*

Less: disposals at carrying value

Less: impairments

Add: Reversal of impairments

Add/(deduct): transfer in/(out) in the period

Add/(deduct): net gain/(loss) on revaluation Carrying (fair) value at end of year

Cash & cash equivalents	Listed investments	Investment properties	Social investment s	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowledgeable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments

Cash or cash equivalents

Listed investments

Investment properties Social investments


Fair value at year end	Cost less impairment
£	£
-	-
-	-
-	-
-	-

CC17a (Excel)

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Other investments

Total

Grand total (Fair value at year end+Cost less impairment)

-	-
-	-

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity

(ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds

(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments Total Other investments Cash or cash equivalents Listed investments Investment properties Social investments	This year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

17.5 Guarantees

Please provide details and amount of any guarantee made to or on behalf of a third party

Name of the entity or entities benefitting from those guarantees

Please explain how the guarantee furthers the charity's aims

17.6 Concessionary loans

----- Start of picture text -----
This year Last year
Description
£ £
----- End of picture text -----

CC17a (Excel)

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*Total*

*Description*	This year £	Last year £



*Total*

Terms and conditions eg interest rate, security provided

Value of any concessionary loans which have been committed but not taken up at the reporting date

Amounts payable within 1 year

Amounts payable after more than 1 year

Amounts receivable within 1 year

Amounts receivable after more than 1 year

17.7 Additional information

Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.

For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.

Where a charity or its subsidiary has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

CC17a (Excel)

09/10/2024

CC17a (Excell 31 0911012024

Section C Notes to the accounts

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	250	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	250	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	250	-	-	-
-	250	-	-	-

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	3,934.0	120.0
	737.0	118.6
	-	563.0
	4,671.0	801.6

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
	-	-	-
-	-	-	-
2,385	2,612		-
-	-	-	-
	291	-	-
332	536	-	-
	805	-	-
2,717	4,244	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

You should complete this note if you have included in the charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Please provide:

- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

21.2 Movements in recognised provisions and funding commitment during the period

Unused amounts reversed during the period Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified)..

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.

possibility of their existence is remote.
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

Description of item Estimate of financial effect

23.3 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibility of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Other Short term deposits Cash at bank and on hand Total Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date)
	This year £	Last year £
	-	-
	34,049	-
	5,036	55,377
	-	-
	39,085	55,377

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

The charity has no exposure to credit risk None

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont

Note 26 Events after the end of the reporting period

Please complete this note where events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
NCC Gym equipment	R	Gym Equipment	2,070	-	- 414	-	-	1,656
Sport England	R	Gym Construction, sports hall heat &	16,028	-	- 2,404	-	-	13,624
NCC Showers	R	~~li hti~~ Showers	2,655	-	- 398	-	-	2,257
NCC CarPark	R	Construction of new carparking	7,477	-	- 1,122	-	-	6,355
Insulation	R	Replacement of insulation & fire doors	2,376	-	- 357	-	-	2,019
CommunityFoundation re NTY	R	Youth development	572	-	-	-	-	572
SSE Technology	R	Purchase EPOS	533	-	- 133	-		400
RayWind Farn - Smaal Grants	R	Office & café furniture	73	-	- 73	-	-	-
Post Funding- BDO	R	Fundingsalaryof Business Dev. Officer	7,543	-	-	-	-	7,543
Post Funding- Housekeeper	R	Fundingsalaryof housekeeper	10,133	-	- 6,065	-	-	4,068
General Fund	UR		75,140	20,302	- 30,181	-	-	65,262
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds (balancing* *figure)*	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			124,600	20,302	- 41,147	-	-	103,756
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓
*If yes, please state the basis on which the assets and/or liabilities have been translated into* *sterling (or the currency in which the accounts are drawn up).*

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds		£0
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds	27.4 Designated funds	27.4 Designated funds
Planned use	Purpose of the designation	Amount

CC17a (Excel)

09/10/2024

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

----- Start of picture text -----
Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £ £ £
----- End of picture text -----

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False) TRUE Type of expenses reimbursed This year Last year

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees Charity Name RTC Sports Ltd On accounts for the year 31[st] December 2023 Charity no 1151355 ended (if any) Set out on pages (remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2023.

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’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 which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did 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.

Please delete the words in the brackets if they do not apply.

Date: 10/09/2024

Signed: Name: John Kevin Appleby Relevant professional Fellow of the Institute of Chartered Accountants in England and Wales qualification(s) or body (if any):

Oct 2018

IER

Address: Reivers Rest, Burn View Drive; Otterburn; Northumberland; NE19 1BA

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

None

Oct 2018

IER