Registered Charity No: 1153248 WOMBWELL MAIN COMMUNrrY AND SPORTING ASSOCIATION C.I.O. REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2025
WOMBWELL MAIN COMMUNITY AND SPORTING ASSOCIATION C.I.O. REPORT AND AccouKrs YEAR ENDED 31 MARCH 2025 CONTENTS Page Legal and Administrative Information Trustees, Report Independent Examinerfs Report Statement of Financial Activities Balance Sheet io Notes to the Financial Statements 11-14 Paoe 2
WOMBWELL MAEN COMMUNITY AND SPORTING ASSOCIATION C.I.O. LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 MARCH 2025 Full Name: WOMBWELL MAIN COMMUNrrY & 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 Barnsley CVS 23 Queen5 Road Barnsley S71 IAN Paoe 3
WOMBWELL MAIN COMMUNITY AND SPORTING ASSOCIATION C.Z.O. TRusfEes' REPORT YEAR ENDED 31 MARCH 2025 The Trustees present their report and accounts for the period 01 April 2024 to 31 March 2025. The trustees have adopted the provisions of Accounting and Reportlng by Charities: Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Structurei governance and rnanagement Wombwell Main Community & Sporting Association C.I.O. is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission and governed by its constitution, dated 06 August 2013. Membership of the CIO is open to anyone who is interested in fvrthering its purposes and, who by applying for membership, has indicated agreement to become a member and accept the duties of membership. A member may be an individual, a corporate body. 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 served during the year are listed on page 3 of this report. Appointment of Trustees In accordance with the terms of the constitution. there must be at least three charity trustees. If the number falls below this minimum, the remaining trustees can act only to call a meeting of the trustee5 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 account5. 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 and event planning to raise sufficient irkcome. For other areas the charity has policies and procedures in place to manage or lessen the effetts of potential risks. Charitable aims and objectives The objects of the charity are: To further or benefit the Sidents of Wombwell and the surrounding neighbourhood5. Without distinction of sex. sexual orientation, rdce or of political, religious or other opinions by associating together the said sIdents 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. Paoe
WOMBWELL P4AIN COMMUNrrY AND SPORTING ASSOCIATION C.I.O. TRUSfEES' REPORT continu•d YEAR ENDED 31 MARCH 2025 In furtherance of these objetts the trustees have power: To establish or secure the establishment of a community centre and to maintain or manage, or co-operate with any statutory authority in the maintenance and management of such a ntre, for activities promoted by the charity in furtherance of the above objetts. The promotion of community partiapation in healthy recreation in particular by the provision of facilitie5 for playing cricket and football. Activities undertaken for the public benefit In shaping the objettives for the year, the trustees have paid due regard to the public benefit guidance published by the Charity Commission. ensuring that the community ceTktre's activities align with charitable purposes and benefit the wider public. The community hall and its surrounding grounds have now served the local area for over 20 years. During the CUnEnt reporting period, the trustees have focused on building upon previous investment by further improving how the facilities are used and accessed. The enhancements made in recent years are beginning to support increased engagetnent. with a broader range of user groups making use of the hall and grounds. This has been underpinned by a programme of comfflunity-focused fundraising artivities. including family fun days, live music events, rdffles, quiz nights, room hires, and membership subscriptions. While positive progress continues to be made. the trustees recognise that fijrther development is required to fully realise the hall's potential. Fundraising therefore refftains a key priority for the coming yea r, with ongoing grant applications, external funding opportunities, and volunteer-led initiatives planned to support continued improvement of the facilities and expansion of community activities. User Groups currently using our facilities are.. Junior and Senior Cricket Teams - 4 in total J unior and Senior Football Teams 14 in total Pool Team Darts Team Karate Keep Fit Over 55.5 club tea morning Corpordte Meetings for local businesses Polling Station Hire of community hall for family funrtions e.g. VddIng5. christenings, birthdays. In addition to this we have held functions for members and their families i.e. Halloween Party Christmas Party Easter Party Summer Fete Quiz nights Sports evenings Paoe
WOMBWELL MAIN COMMUNITY AND SPORTING ASSOCIATION C.I.O. TRUSTEES, REPORT continued YEAR ENDED 31 MARCH 2025 Activities and Achievements during the year The community tre has continued to provide attivities and events designed to appeal to people of all ages, catering to the varied interests of local residents as well as visitors from the surrounding area. The hall refflains an important community asset and continues to be used as a hireable space, generating income to support its ongoing operation. A wide range of events has been delivered to encourage engagement across different age groups. The trustees note. however. that regular group bookings have declined in the pericKI following the COVID-19 pandemic. with some long-standing classes, including fitness and body sculpt Sessions, relocating away from the premises. While a number of groups have made short-term use of the facilities, securing long-temi user groups remains an area of ongoing revievi and focus. Over recent years, the committee has evolved from a role largely centred on fundraising to one focused on the active management, maintenance, and development of the building. This transition has presented challenge5. particularty as some grant funding streams previously accessed are no longer available. Despite this, the trustees continue to explore new funding opportunities and have embraced the learning required to ensure the centre remains financially stable and sustainable. Additional income continues to be generated through the organisation of well-5UPPOrted community events. including sporting competitions, junior fun days, cricket toumaments, and football knockout events. The continued operation and development of the community centre is made possible through the commitment and hard work of tts unpaid trustees, volunteers, and 5UPPOrters. Their ongoing contribution remain5 Vttsl to the success and sustainabilty of the centre. Events after the end of the reporting period: As discussed during monthly trustee meetings. the running costs of the communtty centre continue to rise, particularly due to the ongoing responsibility for maintaining both the buildings and the surrounding playing fields. A specific area of concem is the Incase in utility contrdtts, most notsbly for electricity. The committee continue to explore funding for solar panels ensuring the association is greener and cutting electrFCtty charges. The trustees are also mindful of the continued impact of the cost-of-living pressures on users of the centre. Reduced discretionary spending may affect attendance and participation levels, which, when combined with rising operating costs. presents an ongoing financial challenge. The trustees continue to monitor this closely and will adapt financial and operational plans as required to maintain the centre's Stability and sustainability. In parallel, discussions continue with Barnsley Metropolitan Borough Council regarding suitable venues for the club's junior football teams. Due to the growth of the junior section, not all teams are able to play at Wombwell Main's home ground, resulting in additional costs to hire alternative facilities. Ongoing engagement with the council regarding the potential use of Mitchell's and Darfield ground as an additional venue is expected to ach a positive outcome during mid-2025. 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 trustees 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 a deficit of £1.078 {2024: surplus of £21,213). This position reflects Paae
WOMBWELL MAIN COMMUNITY AND SPORTING ASSOCIATION C.I.O. TRUSTEES. REPORT continued YEAR ENDED 31 MARCH 2025 increased operating costs and outstsnding creditor balances at the year end, resulting in limited free reserves available to the Club. The Committee recognises that the current level of reserves increase5 financial risk, particularly in relation to short-term cash flow and the ability to meet liabilities as they fall due. As such, improving financial resilience has been identified as a key priority for the current financlal year. The Committee is artively reviewing opportunFties to Stngthen the Club's financial position, including improving cash flow management. reviewing membership and subscription strurtures, increasing income generation from events and activities. and identfying additional fundraising and commercial opportunities. The Committee will continue to monitor reserves regularly and take appropriate action to rebuild reserves towards the stated policy range. Related parties Related party transactions are noted on page 13 (note 8). 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 it5 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: selert suitable accounting policies and then apply them consistently; obseNe the methods and prÉnciples 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 concem basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accurdcy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Att 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. Flnanclal Posltlon The financial statements are set out in pages 9 to 14. The Statement of Finanaal Activities shows a deficit for the year of £46,026 (2024: surplus of £2,771). Total funds at the year end stand at £260,345 (2024- £306,371). Total funds include Fixed Assets of £261.423, balances remaining on restricted grants of £0 and a negative general reserve of £1.078. The trustees declare that they have approved the report above. Signed on half of the charity's trustees: Signed: Date: 23 January 2026 Craig Bond. Trustee Paoe
WOMBWELL MAIN COMMUNfrY AND SPORTING ASSOCIATION C.I.O. INDEPENDENT EXAMIP4ER'S REPORT YEAR E14DED 31 MARCH 2025 I report on the accounts of the charity, which are set out on pages 9 to 14. Respective 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 2011 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 A550ciate Member of the Chartered Institute of Management Accountants. Basis of independent examiner's report My examination was carried out 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 also 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 rue and fair view. and the report is limited to those matters set out in the statement below. Independent examinerfs statement In connettion with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: the accounting records We 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 Yrue and fairf view which is not a matter considered as part of an independent examination. I have come acn)ss no other matters in connection with the examination to which attention should be drdwn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date: 23 January 2026 Steph Tolson. ACMA Bamsley CVS 23 Queens Road, Bamsley, S71 IAN Paae
W014BWELL MAIN COMMUNITY AND SPORT114G ASSOCIATION C.I.O. srATEMENT OF FINANCIAL AcfivETZES YEAR ENDED 31 MARCH 2025 TcL4 Z)24 26,351 3,517 3,155 327,716 Hire IrmrÈ 3,215 321555 3,122 3215 321555 1,867 3n.833 112,910 15629) 4117 111940 156,3S) 4Z17J 104,219 IfA.378 31.035 4,CEI ii,on 1.349 ii,rn 3,938 2225 2137 18542 3.938 2,325 21.837 2539 126 14.334 IfB3 167 3,911 117 "srvJ &Platy Pdryin cv 1,050 57 tktYe(i*on 23.211 Tn 3939T2 (xzsl) (2W) (2x6) (46} 17n 21213 .371 303,EIX) {I,c (LOT8) ,371 Thè Statement of Finanaal Acknvities includes all gains and losses rÈcognise£1 in the year. Prior year income include5 restricted grdnts of £6.766. Al other prior year income ts unrestricted. Pnor year expenditure Includes depreciation of £23,211 allocated to dgnated funds an<J É4.260 from restritted funds (£1,760 Ground maintenan and £2,5LK) Other). All other prior year expenditure Ks unrestricted. The Designated Funds a the Fixed Assets held by charity. Paae
WOMBWELL MAIN COMMUNITY AND SPORTING ASSOCIATION C.I.O. BALANCE SHEEr AS AT 31 MARCH 2025 2025 2024 Note Flxed assets Tangible Fixed Assets 261,423 282,652 Current ass8ts Stock Debtors Cash at bank and In hand Total current assets 3,136 4.400 4,014 14.273 35,151 Current liabilities Creditors Amounts falling due within one year (1.078) Net current asseis 23,719 260.345 306.371 Nat assÈts Funds of the charity Unrestricted funds Designated funds (Fixed Assets) Restrirted funds li (1.078) 261,423 21,213 282,652 2,506 Totsl funds 260.345 306,371 The trustees declare that they have approved the accounts above. Signed on behalf of the charity's tW5tees: Date: 23 January 2025 Craig Bond, Trustee Paoe 10
WOMBWELL MAIN COMMUNITY AND SPORTING ASSOCIATION C.I.O. NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting poli¢ies the The financial statements have been prepared in accordance with Accounting and Reporting by Charities - Statement of Recommended Prartice 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 cost 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 provision5 of Section 4.6, SORP 2019 (smaller charities). The chanty also meets the requirements for exemption from pparing a statement of cash flows. in Concer After reviewing the charity's forecasts and projections and its reserves, the trustees have reasonable expertation 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 Concern basi5 Iri the preparation of these accounts. All material incoming resour5 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 pmbable that the income will be received and when the amount can be measured lIablY. ods and 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 charity would otherwise have purchased them and the value can be measured reliably. tk)nated goods for the charity's own use are recognised as income, at their fair value. The contribution of general volunteers is not recognised as income in the charity accounts. ended All expenditure is included on an accruals basis and is recognised as a liability is incUrd. Tan ible Fi d Assets Tangible fixed assets, with a cost exceeding £1,000, are capitalised and depreciated over their expected useful lives. The following rates apply: Equipment, Fixtures & Fittings - 200kn on a straight line basis Leasehold Improvements - 5% on a straight line basis Wombwell Main Community And Sporting Association CIO is a registered charity and is exempt from UK corporation tax on income from its charitable attivtties. Paoe 11
WOMBWELL MAIN COMMUNfrY AND SPORTING ASSOCIATION C.I.O. NOTES TO THE FINANCIAL sfATEMENTS contlnued FOR THE YEAR ENDED 31 MARCH 2025 The charity maintains a general unrestricted fund which represents fijnds which are expendable at the diSction of the trustees in fiJrther7nce of the objects of the charity. Restritted 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 fLtnd at the end of the year is carried forward as a balance on that fund, unless pemission has been given by the fijnder to moVe the restriction on the balance outstanding. Funds relating to capital expenditu are trdnsferred to a designated fund against which depreciation is charged. 2. Grants received 2025 2024 BMBC Ward lIance 2.500 4,266 Football Foundation 4.266 4,266 6,766 3. Fixed Assets Leasehold Pmperty Improvements Equlpment, Fixtures & Fittings Total Balance blf - 01.04.24 Additions in year Disp05als Balance clf at 31.03.25 364.523 4,550 37.012 401,535 4,550 15,850 (5,850) DepretiatioD Balance blf - 01.04.24 Disposals Charge for year Balance clf at 31.03.25 93.377 25,506 (2.340) 118,883 {2,3401 22,269 138,812 111831 26,981 NBVat 31 Marth 2025 257,242 4,181 261,423 NBV at 31 March 2024 271,146 11,506 282.652 Paae 12
WOMBWELL MAIN COMMUNITY AND SPORTING ASSOCIATION C.I.O. NOTES TO THE FINANCIAL sfATEMENTS continued FOR THE YEAR ENDED 31 MARCH 2025 4. Debtors 2025 2024 Accrued IrKome - &nployment Ajlowan 4.014 4.014 5. Creditors 2025 2024 Trade creditors Accruals PAYE liability Pension liability VAT liability 5.930 1,250 4,084 7.963 1.050 136 4,039 2.277 15,351 11.432 6. Stsff costs and numbers 2025 2024 Salaries cost Employer NIC & PensÉons 109.980 2.960 102.793 1.426 112,940 104,219 Average number of staff employed during the year io io No individual employee received remuneration of more than £60,000. 7. Trustee payments, benefits and expenses There were no payments, remuneration or beneftts to tnjstees during this or in the previous accounting period. 8. Related party transactions Payment of £240 was made to CRB Building SeNices. a business owned by the brother of Trustee C Bond in the period ending 31 March 2025, for work to the bar roof. (2024: £1,050) Paae 13
WOMBWELL MAIM COMMUNrrY AND SPORTING ASSOCIATION C.I.O. NOTES TO THE FINANCIAL STATEMENTS continued FOR THE YEAR ENDED 31 MARCH 2025 Independent Examination of accounts The cost of the independent examination and accountancy servi5 for the year was £1,250 (2024: £1,050). 10. Land & Buildings A 25 year lease exists between the charity and Barnsley Metropolitan Borough Council (BMBC), relating to the land at the Windmill Road site. Improvements to the leasehold property a recognised as fixed assets in the charity's accounts. 11.Movement in funds Opening Incomirwj (Resources balan re50urces expended) Fund Transfers Closlng balance UnrestriLted funds General Fund 21,213 340,680 (361,931) (1,040) (1,078) 361 931 21213 340680 11.078) 1.040 Designated funds Flxed Assets 282,652 (22,269) 1,040 261,423 282.652 (22,269) 1,040 261.423 Restrlcted funds FF: Pitch improvement 2.506 4.266 (6,772) (6,772) TOTAL FUNDS 306,371 344.946 (390.972) 260.345 12. Fund transfers The following amounts were transferred to the designated fixed assets fund, to cover capital spend / disposals in accordance with the Fixed Asset licY. £4,550 - New cooling system for the cellar £(3,510) - NBV of John Deere Mower sold 13. Restricted funds Football Foundation a grant towanls the ongoing pitch improvement project. Paae 14