Registered Charity No: 1153248 WOMBWELL MAIN COMMUNITY AND SPORTING ASSOCIATION C.I.O. REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2024
WOMBWELL MAIN COMMUNrrY AND SPORTING ASSOCJATION C.I.O. REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2024 CONTENTS Page Legal and Administrative Inforniation Trustees, Report Independent Examinerfs Report Staterrtent of Financial Activities Balance Sheet io Notes to the Financial Statements 11-15 Paoe
WOMBWELL MAIN COMMUNrrY AND SPORTING ASSOCIATION C.I.O. LEGAL AND ADMINIsfRATIVE INFORMATION YEAR ENDED 31 MARCH 2024 Full Name: WOMBWELL MAIN COMMUNTfY & SPORTING ASSOCIATION C.I.O. Registered Charity Number: 1153248 Principal Address: Windmill Road Wombwell Barnsley South Yorkshire S73 8PW Trustees: C Bond C Camplin O Dixon G Ogden Bankers.. Virgin Money la Peel Square Barnsley South Yorkshire S70 2PL Independent Examiner: Steph Tolson Community Accountant BCVS seICe5 Limited 23 Queens Road Barnsley S71 IAN Paae
WOMBWELL MAIt4 COMMUNTfY AND SPORTING ASSOCIATION C.I.O. TRUStEES' REPORT YEAR ENDED 31 MARCH 2024 The Trustees present their report and accounts for the period 01 April 2023 to 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to chartties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Strurturei governance and management Wombwell Main Community & Sporting Association C.I.O. is a Charitable Incorporated Organisation (CIO), registered with the Chanty Commission and governed by its constitution, dated 06 August 2013. Membership of the CIO is open to anyone who is Intested in furthering its purposes and, who by applying for rnembership, has indicated agreemenÈ to become a member and accept the duties of membership. A member may be an individual, a corporate bodyi or an individual representing an organisation that is not incorporated. The liability of each member in the event of winding-up is limited to a sum not exceeding £1. The affairs of the charity are managed on a day to day basis by the trustees, who may exercise all the powers of the CIO. The trustees who Seed during the year are listed on page 3 of this report. Appointment of Trustees In accordance with the temis of the constitution, there must be at least three charity trustees. If the number falls below this minimum, the remaining trustees can att only to call a meeting of the trustees or appoint a new trustee. There is no maximum number of charity trustees that may be appointed to the CIO. Trustees are appointed at the Annual General Meeting by a decision of the members. Each new trustee is given a copy of the constitution and the latest trustee's annual report and accounts. on or before appointment. Risk Management The trustees have ultimate responsibility for identifying and managing risk. A major risk is failure to bring in sufficient income to cover the outgoing costs of running the centre. This is managed by close financial scrutiny throughout the year ènd event planning to rdise sufficient income. For other areas the charity has policies and procedures in place to manage or lessen the effects of potential risks. Charitable aims and objectives The objects of the charity are: To further or benefit the residents of Wombwell and the surrounding neighbourhoods, without distinction of sex, sexual orientation, race or of political, ligiOuS or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents. Paae
WOMBWELL MAIN COMMUNrrY AND SPORTING ASSOCIATION C.I.O. TRusfEES' REPORT continued YEAR ENDED 31 MARCH 2024 In furtherance of these objects the trustees have power: To establish or secure the establishment of a community ntre and to marntain or manage, or co-operate with any statutory authority in the Maintenan and management of such a centre, for activities promoted by the charity in furtherance of the above objects. The promotion of community participation in healthy recreation in particular by the provision of facilities for playing cricket and football. Activities undertaken for the public benefit In shaping the objectives for the year, the trustees have paid due regard to the public benefit guidance published by the Charity Commission, ensuring that the community centre's activities align with charitable purposes and benefit the wider public. The community hall and its grounds have been a traI part of the area for 20 years. though their full potential has not always been utilised. In the past financial year, significant improvements and refurbishments have been made with the goal of attracting new user groups and increasing community engagement with the facilitie5. These enhancements have been supported by a variety of fundraising efforts. including family fun days. open-air concerts featuring live bands, raffles. quiz nights. room hires. and membership fees. While progress has been made, there are still considerable improvements needed. The fundraising efforts continLFe, with ongoing applications for funding being pursued, alongside volunteer-driven fundraising initiatives. to further develop the community hall and its offerings. User Groups currently using our frdcilities a. Junior and Senior Cricket Teams - 4 in total Junior and Senior Football Teams - 14 in total Pool Team Darts Team Karate Keep Fit Over 55's club tea moming Corporate Meetings for local businesses Polling Station Hire of community hall for family fijnttions e.g. weddings. christenings, birthdays. Activities and Achievements during the year The cornmunity centre has continued in its activities to appeal to people of all ages. aiming to cater to the diverse interests of both local residents and visitors from surrounding areas. The hall's potential a5 a rental space, still frequently holds bookings increasing its income- generating capacity for the local community. This has been achieved through hosting a variety of events designed to offer engaging activities for all age groups. Unfortunately, we must note group bookings are down post Covid as keep fit classes and tK)dy sculpt have moved from the premises. Although other groups have used on a short-terni basis, long temi user groups continue to be reviewed. Paoe
WOMBWELL MAIN COMMUNrrY AND SPORTING ASSOCIATION C.I.O. TRusfEES' REPORT continued YEAR ENDED 31 MARCH 2024 While the committee has transitioned from a primarily fund-raising role to one centred on managing and developing the building, this shift has been a challenge. Some previous grant pots we have used are no longer available, but we continue to seek grants wherever p055ible. The voluntary trustees have embraced this learning curve. ensuring that the centre continues to thrive with healthy finan5. We continue to try and secure further funding by organizing popular events such as Sports competitions, including gentlemen's sporting events, fun days for juniors. cricket tournaments, and football knockout competition5. The continued success of the community centre ovies much to the dedication of its unpaid members, volunteers. and funders, without whose support, the committee's work would not be possible. Events after the end of the reporting period: A5 discussed in our monthly meetings, the running costs of the community centre are rising. particularly with the additional responsibility of maintaining both.the fields and the builtiings. One area of concern is the utility contracts that are set to expire in 2024. We anticipate significant increases, especially in electricity bills, which are likely to affect our disposable income as we move into the 2024125 financial year. In addition to these cost increases, we are mindful of the potential impact of the cost-of-living crisis on customer spending. We may see a decline in the number of people visiting ou r facilities as individuals and families tighten their budgets. This. combined with the rising operating costs across various bills, presents a challenge that we will continue to monitor closely* adjusting our strategy as necessary to maintain financial stability. We are working with BMBC on possible venues ft>r our junior football teams. As this has grown to the curnt size m05t teams can not play at Wombwell Main's home address incurring charges to play elsewhere. We are currently in discussions with the Council about other venues such as Lundhill & Mitchell's, and Darfield grounds for use by our juniors under a lease agreement. The Charity's policy on reserves The trustees recognise the need to keep reserves at a level which will give the organisation stability to enable it to continue to operate in the future and meet all statutory obligations in the event of.winding up. The trustee5 aim to maintain a general reserve in the region of £20,000 to £30,000 at any one time. At the year end the actual level of reserves held, represented by unrestricted funds, was £21,213 (2023: £7,977}. Related parties Related party transactions are noted on page 13 (note 8). Paae
WOMBWELL MAIN COMMUNrrY AND SPORTING ASSOCIATION C.I.O. TRVSTEES. REPORT cootinutd YEAR ENDED 31 MARCH 2024 Trustees responsibilities for the financial statements Law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and: select suitable accounting policies and then apply them consistentlyi observe the methods and principles in the Charities SORP- make judgements and estimates 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 presume that the charity will continue in operation. The twstees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensu that the financial statements comply with the Charities Act 2011 and applicable accounting standards. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Financial Position The financial statements are set out in pages 9 to 15. The Statement of Financial Activities shows a surplus for the year of £2,771 (2023: £5.117). Total funds at the year end stand at £306,371 (2023- £303,600). Total funds include Fixed Assets of £282,652, balances remaining on restricted grants of £2,506 and a general reserve of £21,213. The trustees declare that they have approved the report above. Signed on behalf of the charity's trustees: Signed: Date: 27 January 2025 Craig Bond, Trustee Paoe 7
WOMBWELL MAIN COMMUNITY AND SPORTING ASSOCIATION C.I.O. INDEPENDENT EXAMINER'S REPORT YEAR ENDED 31 MARCH 2024 I report on the accounts of the charity. which are set out on pages 9 to 15. Respertive responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 {2) of the Charities Act 2011 (the 20 1 l Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the 2011 Act; follow the procedures laid down in the general directions given by the Charity Commissioners, under section 145(5){b) of the 2011 Act. and state whether particular matters have come to my attention. The charity's gross income exceeded £250.000 in the financial year. l am qualified to undertake the examination. being an Associate Member of the Chartered Institute of Management Accountants. Basis of independent examinerfs report My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It a150 includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matertal matters have come to my attention which gives me cause to believe that in, any material respect: the accounting records were not kept in accordan with section 130 of the Charities Att: 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 fairf view which is not a matter considered as part of an independent examination. I have come across no other matters in connertion with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be ached. Signed: Date: 27 January 2025 Steph Tolson, ACMA BCVS Services Limited 23 Queens Road, Bamsleyi S71 IAN Paoe
WOMBWELL MAIN COMMUNrrY AND SPORTING ASSOCIATION C.I.O. STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2024 2023 26J51 26,351 9,349 ii,ux) 14 3,555 3,517 3,155 327,716 3517 3,155 327,716 Fkre irrc¥rp &r irym I7 I,7 • 1,8A3 766 377,482 IC4219 16h?78 31P35 1Tr1.219 ifh?78 3135 4JBI liJ)71 1,349 IcrJ,387 174,845 342 r cc&s Equpwt 9.311 14,718 1,727 9>t. foknll 14234 I434 13,752 455 dv8t"gTrJ &pthiaty Pdmn cc&s 167 167 3.911 117 3,911 117 rk%Jgs 23.ni 231 3X) 372, 23.476 {23.Xi) 1771 5.117 IIJX) XBf (Ii.xD) (10240) 40 J3 The Statement of Flnancial Activlts"es includes all gains and losses recognised in the year Prior year income includes restricted grants of £ll.(m. All other prior year income is unrestritted. Prior year expellditure includes depreciation of £22,320 allocated to designated fvnds and £3.850 from rÈstrictÈd funds (£2,850 Equipment and £1,000 Sport Crlcket). All other prior year expendtture is untestrkcted. The Designated Funds are the Fixed Assets held by the charity. Paoe 9
WOMBWELL MAXN COMMUNfTY AND SPORTING ASSOCIATION C.I.O. BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Note Fixed assets Tangible Fixed Assets 282.652 284,323 Current aets stock Debtors Cash at bank and In hand Total current assets 4,400 4,014 4,227 4,Ok4 35,151 34,155 Current liabilities Creditors Amounts fa51ing due within one year 23.719 19,277 et cUrnt assets 306,371 303,600 Net assets Funds of the eharity Unre5tnrted funds Designated funds (Fixed Assets) Restricted ft5nds 21,213 282,652 2.506 7,977 284,323 11,300 Total funds 306,371 303,600 The trustees declare that they have approved the accounts above. Signed on behalf of the charity's trustees: Date". 27 January 2025 Craig Bond, Trustee Paoe 10
WOMBWELL MAIN COMMUNrrY AND SPORTING ASSOCIATION C.I.O. NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 l. Accounting policies The financial statements have been prepared in accordance with Accounting and Reporting by Charities - Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) (effective l January 2019) - (Charities SORP (FRS102)). Wombwell Main Community And Sporting Association CIO meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical c05t or transaction value, unless otherwise stated in the relevant accounting policy note(s). Income and expenditure has been analysed in the accounts using natural classification, in accordance with the provisions of Sertion 4.6. SORP 2019 (smaller charities). The charity also meets the requirements for exemption from preparing a statement of cash flows. oin Con rn n After reviewing the charity's forecasts and projections and its reserves, the trustees have reasonable expectation that the charity has adequate resources to continue in operation for the 12 month period, from the date of the signing of these accounts. No material uncertainties exist and the trustees therefore deem it appropriate to adopt the Going conrn basi5 in the preparation of these accounts. min resources All material incoming resources have been included in the Statement of Financial Activities when the charity is entitled to the income, when any performance conditions attached are met, when it is probable that the income will be received and when the amount can be measured reliably. nated oods and servi es Donated facilities and services are recognised in the accounts, at the amount the charity would pay in the open market for a service equivalent to that being donated, when the chartty would otherwise have purchased them and the value can be measured reliably. Donated goods for the charity's own use are recognised as income. at their fair value. The contribution of generdl volunteers is not recognised as income in the charity accounts. Resources Ex ended All expenditure is included on an accruals basis and is wognised as a liability is incurred. Tangible fixed assets, with a cost exceeding £1,000, are capitalised and depreciated over their experted useful lives. The following rdtes apply: Equipment, Fixtu$ & Fittings 20% on a straight line ba515 Leasehold Improvements - 5% on a straight line basis Taxation Wombwell Main Community And Sporting Association CIO 15 a registered charity and is exempt from UK corporation tax on income from its charitable activities. Paoe 11
WOMBWELL MAIN COMMUNrrY AP4D SPORTING ASSOCIATION C.I.O. NOTES TO THE FINANCIAL STATEMENTS continued FOR THE YEAR ENDED 31 MARCH 2024 trurture The charity maintains a general unrestricted fund vihich represents funds which a expendable at the discretion of the trustees in furtherance of the objects of the charity. Restricted funds have been provided to the charity for particular purposes and may only be spent for the purposes for which they were given. Any balance remaining outstanding on a restricted fund at the end of the year is carried forward as a balance on that fund, unless permission has been given by the funder to remove the restrictton on the balance outstanding. Funds relating to capital expenditure are transferred to a designated fund against which depreciation is charged. 2. Grants received 2024 2023 BMBC- s106 Funding BMBC Ward Mliance 8.500 1,500 1.000 2,500 England & Wales Cricket TnJst Football Foundats"on 4,266 6,766 11,000 3. Fixed Assets Leasehold Property Improvements EquipnR Fixtures & Fittiws Total C¢)st Balan blf 01.04.23 Additions in year Disposals Balan clf at 31.03.24 346,404 18,119 33.591 3,421 379,995 21,540 401 535 Depreciation Balance blf 01.04.23 Disposals Charge for the year Balan clf at 31.03.24 75.L51 20.521 95.672 4,985 23,211 118 883 93.377 NBV at 31 March 2024 271,146 11,506 281652 N8V at 31 Marth 2023 271,253 13,070 284,323 Page 12
WOMBWELL MAIN COMMUNITY AND SPORTING ASSOCIATION C.I.O. NOTES TO THE FINANCIAL STATEMErs tontinued FOR THE YEAR ENDED 31 14ARCH 2024 4. Debtors 2024 2023 Attrued in(x)me- Empk)ymert loWanCe PAYE Account 4.014 4,014 4,014 4.014 5. Creditors 2024 2023 Trade OEd 7,963 1.050 8,465 900 AccDJals PAYE liability Pension liabilÉty VAT liability 1.849 257 136 2.277 3,407 IL432 14,878 6. Staff costs and numbers 2024 2023 Salarie5 Cost 104,219 100,387 104.219 100,387 Average number of staff employed during the year io io No individual employee reiVed remuneration of more than E60.000. 7. Trustee payments, benefits and expenses There were no payments. remunerdtion or benefits to trustees during this or in the previous accounting period. 8. Related party transactions Payment of £1,050 wa5 made to CRB Building Sery1$, a business owned by the brother of Trustee C Bond in the period ending 31 March 2024, for work to the bar roof. (2023- £1,420). Page 13
WOMBWELL MAIN COMMUNtrY AND SPORTING ASSOCIATION C.I.O. NOTES TO THE FINANCIAL ATEmENTs continued FOR THE YEAR ENDED 31 MARCH 2024 9. Independent Examlnation of accounts The cost of the independent examination and attountancy services for the year was £1,050 (2023.. £900). 10. Land & Buildings A 25 year lease exists btheen the charity and 8amsley Metropolitan Borough Council (BMBC), relating to the land at the Windmill Road site. Improvements to the leasehold property are recognised as fixed assets in the charity's accounts. 11. Movement in funds opIrt9 Incoming (Resourt4s balan resources expended) Transfers Fund Closln9 balance Unrestricted fiFnd5 General FLtnsJ 7.977 365.067 (341,591) (10.240} 21,213 7,977 365,067 341,591 10.240 21,213 Dessgnated funds Fixed Assets 284,323 (23,211) 21,540 282,652 284,323 23,211 282 652 Restrirted funds Awards for All= Equipment E&W Cricket Trust.. County Grants BMBC Ward Alliance Food Bank 2.800 8.500 (2.800) (8,500) 2.500 4,266 {2,500} (1,760) FF.. Pitch improvement 2,506 TOTAL FUt4DS 303.600 371.833 (369.062) 306,371 12. Fund transfers The following amotsnts were transferred to the designated fixed assets fund. to cover capital spend in accordance with the Fixed Psset policy. £10.607 - Artificial Pitch (from Ewcf Grant) £989 - Mower {from A4A Grant) £9.944 - Clubhouse kitchen, Patio area, tea room, new carpet and Bouncy Castle (from General Fund) In addition £1,811 was transferred from the A4A grant to the general ftjnd a5 underspend on the projett, and £2,107 was transferred to the EWCT fund as overspend on the project. Page 14
WOMBWELL MAIN COMMVNXTY AND SPORTING ASSOCIATION C.I.O. NOTES TO TfrtE FINANCIAL STATEMENTS tontinued FOR THE YEAR ENDED 31 MARCH 2024 13. Restricted funds nal Lotte Awards for All- E for grounds rna1ntenan. ui a gTrnt for the purchase of a new mower, W Cricket Trust: Coun Grants facilities and playing opportunities. a grant to fund an artificial pitch to enhance dation grant towards the ongoing pitch improvement projert. MB Ward Alliance - a grant to fund the set up of a food bank. This project was cancelled and the funds retumed to BMBC. Page 15