## Rycroft Leisure
Charity number 1157830
## Annual Report and Financial Statements
for the year ended 31 March 2021
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Group's logo
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## Rycroft Leisure
Annual Report and Financial Statements for the year ended 31 March 2021
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 3|
|Examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the accounts|7 to 13|
## **Prepared by West Yorkshire Community Accounting Service**
1
## Rycroft Leisure
## Trustees' report for the year ended 31 March 2021
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
**Position Dates** Gary Middleton Resigned 10 November 2021 Ward Richards Chair Malcolm Scott Vice-chair Gloria Booth Ryan Cotton Appointed 28 January 2021 Dave Taylor Appointed 28 January 2021 Gill Partington Appointed 28 January 2021
**Charity number** 1157830 **Registered and principal address Bankers** The Sports & Youth Centre Barclays Bank Plc Mulberry Avenue Trinity Walk Ryhill Wakefield Wakefield WF1 1QS WF4 2BB
Registered in England and Wales
## **Independent examiner**
E J Beverley FCCA **West Yorkshire Community Accounting Service** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation (CIO) formed on 14 July 2014 and is governed by a constitution.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by a resolution at a meeting of the trustees.
## **Objectives and activities**
## **The charity's objects**
(a) The promotion of community participation in healthy recreation in particular (but not exclusively) by the promotion of facilities for the playing of football, cricket, rugby, bowls, badminton, tennis skateboarding and a fitness gym;
(b) To help young people from Ryhill and Havercroft and surrounding areas , especially but not exclusively through leisure activities, so as to develop their capabilities that they may grow to full maturity as individual and members of society;
(c) To promote the provision of facilities for recreation or other leisure time activities for individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social economic circumstances or for the public at large in the interest of social welfare.
2
## Rycroft Leisure
## Trustees' report (continued) for the year ended 31 March 2021
## **Objectives and activities (continued)**
## **The charity's main activities**
The provision of a Sports, Youth and Social facility including sports fields, sports hall, gym, youth centre and social area.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of Amateur sport and recreation.
## **Achievements and performance**
During the year Rycroft Leisure has:
Provided first rate facilities for sports - twelve football teams, cricket, bowls, rugby and fitness gym. Provided a community venue to help increase physical activity, sports hall which caters for dance troupes, exercise classes, badminton, mini football and walking football.
Provided a safe youth club environment for young people aged 8-19 with additional support for those aged up to 25 with job search and interview support.
Provided community support with six projects supporting physical activity, diet, lifestyle and mental health for all ages.
Provided support to the local community during the Covid pandemic with a hot meals service delivered to registered households.
## **Financial review**
The net income for the year was £127,685, including net income of £28,191 on unrestricted funds and net income of £99,494 on restricted funds after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £91,588.
We aim to maintain reserves of between 3 to 6 months of budgeted expenditure in order to enable the smooth running of the charity and to allow for an orderly winding up should the charity need to close.
## **Going Concern**
At the time of these accounts the charity continues to be impacted by the global Covid-19 virus. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that there are material uncertainties but having reviewed our forecasts and reserves conclude that the organisation can be treated as a going concern.
Signed on behalf of the board of trustees on 20/01/2022
Ward Richards
3
## Rycroft Leisure
## Independent examiner's report to the trustees of Rycroft Leisure
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2021, which are set out on pages 5 to 13.
## **Responsibilities and basis of report**
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. 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**
Since the CIO's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act.
I confirm that I am qualified to undertake the examination because I am a member of ACCA which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
- 3 the accounts do 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.
E J Beverley FCCA
21/01/2022
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
4
## Rycroft Leisure
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2021
|Notes
2021
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
68,717
Sales and fees
43,110
Other income
-
**Total income**
111,827
**Expenditure on:**
Salaries and NIC
(3)
38,825
Mileage
352
Printing, postage and stationery
894
Insurance
6,742
Legal and professional
5,245
Repairs and maintenance
13,505
Activity costs
6,523
Training
-
Advertising
35
Accountancy and independent examination
1,818
Computers and IT
120
Utilities
888
Equipment
155
Donation
-
Bank charges
369
New football pitch cost
-
Multi-use pitch cost
-
Miscellaneous expenses
574
Partner payments
804
Depreciation
11,033
**Total expenditure**
87,882
**Net income / (expenditure)**
23,945
**Transfers between funds**
4,246
**Net movement in funds**
28,191
**Fund balances brought forward**
84,288
**Fund balances carried forward**
(4)
112,479|2021
Restricted
funds
£
252,947
-
-
252,947
91,274
-
-
-
-
28,000
8,643
-
-
-
483
9,768
-
-
-
-
-
-
11,039
-
149,207
103,740
(4,246)
99,494
98,338
197,832|2021
Total
funds
£
321,664
43,110
-
364,774
130,099
352
894
6,742
5,245
41,505
15,166
-
35
1,818
603
10,656
155
-
369
-
-
574
11,843
11,033
237,089
127,685
-
127,685
182,626
310,311|2020
Restated
Total
funds
£
203,587
35,080
1,447
240,114
122,077
1,592
446
7,304
1,986
29,113
9,596
753
2,776
990
3,323
10,771
2,479
250
553
2,932
2,684
94
18,938
6,648
225,305
14,809
-
14,809
167,817
182,626|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
5
## Rycroft Leisure
## Balance sheet
|as at 31 March 2021
2021
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
20,891
**Total fixed assets**
20,891
**Current assets**
Debtors and prepayments
(6)
12,744
Cash at bank and in hand
(7)
82,487
**Total current assets**
95,231
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
3,643
**Total current liabilities**
3,643
**Net current assets / (liabilities)**
91,588
**Net assets**
112,479
**Funds**
Unrestricted funds
112,479
Restricted funds
-
**Total funds**
112,479|2021
Restricted
£
-
-
4,928
192,904
197,832
-
-
197,832
197,832
-
197,832
197,832|2021
Total
£
20,891
20,891
17,672
275,391
293,063
3,643
3,643
289,420
310,311
112,479
197,832
310,311|2020
Restated
Total
£
14,387
14,387
24,030
147,248
171,278
3,039
3,039
168,239
182,626
84,288
98,338
182,626|
|---|---|---|---|
The financial statements were approved by the board of trustees on 20/01/2022
Ward Richards (Trustee)
6
## Rycroft Leisure Notes to the accounts
## for the year ended 31 March 2021
## **1 Accounting policies**
## **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 financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
There has been no change to the accounting policies since last year.
The previous year accounts have been restated to accruals accounts as the charity can no longer take advantage of section 133 of the Charities Act 2011 and prepare accounts on a receipts and payments basis due to the level of turnover now exceeding the threshold.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources 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 and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Machinery and equipment: over 4 years
7
## Rycroft Leisure
## Notes to the accounts
## for the year ended 31 March 2021
## **1 Accounting policies continued**
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Leases**
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
8
## Rycroft Leisure
## Notes to the accounts continued
## for the year ended 31 March 2021
|**2 Grants and donations**
Havercroft Parish Council
Ryhill Parish Council
Talent Match
Community Navigators
Lottery - Reaching Communities
WMDC
Football Foundation
Active Inspired
Nova
Sir George Martin Trust
Young Carers
Unite
PEAT project
Barnados
Charities Aid Foundation (CAF)
Sported
Yorkshire Sport
WMDC - Our family our future
WMDC - Big Feed
Leeds Community Foundation
Donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Pensions|2021
Unrestricted
funds
£
11,406
11,289
-
-
-
43,022
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,000
68,717|2021
Restricted
funds
£
-
-
-
19,585
56,802
49,498
-
16,204
34,491
-
7,492
-
-
1,888
20,280
2,000
5,280
24,463
5,000
9,964
-
252,947|2021
Total
funds
£
11,406
11,289
-
19,585
56,802
92,520
-
16,204
34,491
-
7,492
-
-
1,888
20,280
2,000
5,280
24,463
5,000
9,964
3,000
321,664
2021
£
120,694
7,526
1,879
130,099|2020
Total
funds
£
15,500
15,500
4,187
19,585
53,213
48,500
1,591
27,713
1,000
2,770
10,235
500
2,083
-
-
-
-
-
-
-
1,210
203,587
2020
£
111,396
9,009
1,672
122,077|
|---|---|---|---|---|
The average number employees during the year was 7.7, being an average of 4.7 full time equivalent (2020: 8.4, 4.7 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**|2021|2020|
|---|---|---|
||£|£|
|Costs of the scheme to the charity for the year|1,879|1,672|
|Amount of any contributions outstanding at the year end|159|-|
|Amount of any contributions prepaid at the year end|-|-|
9
## Rycroft Leisure
## Notes to the accounts continued for the year ended 31 March 2021
|**4 Restricted funds**
Community Navigators
Lottery Reaching Communities
Awards 4 All
Tesco
Active Inspired
Sir George Martin Trust
WMDC Connecting Communities
Young Carers
Unite
Our family our future
Barnados crisis fund
Big Feed
CAF
CLLD Objective 1
CLLD Objective 3
CLLD Objective 5
Leeds Community Foundation
Hampers
Live well
Sported
Youth|Balance b/f
£
17,075
25,142
3,949
2,000
26,453
2,770
19,843
806
300
-
-
-
-
-
-
-
-
-
-
-
-
98,338|Incoming
£
19,585
56,802
-
-
16,204
-
48,500
7,492
-
24,463
1,888
5,000
20,280
12,000
2,391
8,740
9,964
998
11,360
2,000
5,280
252,947|Outgoing
£
17,843
53,553
-
-
4,332
-
21,574
6,463
-
715
1,112
482
13,329
17,401
2,203
-
6,937
290
773
-
2,200
149,207|Transfers
£
-
-
-
-
-
(2,400)
(2,190)
-
-
-
-
-
-
7,223
-
(3,429)
-
-
(3,450)
-
-
(4,246)|Balance c/f
£
18,817
28,391
3,949
2,000
38,325
370
44,579
1,835
300
23,748
776
4,518
6,951
1,822
188
5,311
3,027
708
7,137
2,000
3,080
197,832|
|---|---|---|---|---|---|
## **Fund name**
## **Purpose of restriction**
Community Navigators
Lottery Reaching Communities
Awards 4 All Tesco Active Inspired Sir George Martin Trust
WMDC Connecting Communities
Young Carers Unite Our family our future
Barnados crisis fund Big Feed CAF
CLLD Objective 1 CLLD Objective 3 CLLD Objective 5
Leeds Community Foundation
Towards wages, mileage, equipment for mental health and community keyworker.
Towards youth activities, wages, organisational development and equipment. Towards youth activities.
Towards youth activities.
Towards sports activities.
Towards the Park Project. The transfer relates to play equipment capitalised and transferred to unrestricted for the general use of the charity.
Towards costs for running over 55's groups. The transfer relates to items capitalised and transferred to unrestricted for the general use of the charity. A 1 year pilot scheme for under 10's.
Towards period poverty.
Towards a Community Development worker and an apprentice sports development worker.
Tailored support for families and young people in crisis. The Big Feed Hot Food Provision
Resilience fund for staff costs, entry access system, meal delivery to the elderly and volunteer costs.
Building powerful communities capital grant.
Towards helping adults in the community gain employment.
To bring new and innovative solutions to long term issues identified by the People Enabling Area Transformation project. The transfer relates to items capitalised and moved to unrestricted for the general use of the charity. Resilience fund
10
## Rycroft Leisure
## Notes to the accounts continued for the year ended 31 March 2021
## **4 Restricted funds (continued)**
**Fund name Purpose of restriction** Hampers To provide Christmas hampers. Live well For equipment and resources to restart the Young@Heart group and provide activity packs for members of the young peoples groups. The transfer relates to the purchase of a fixed asset from the fund. Sported Support to run groups whilst navigating Covid-19 guidelines including additional equipment, cost of cleaning equipment and advertising and signage. Youth Emotional and wellbeing grant fund.
|**5 **
**6 **
**7 **
**8 **|**Tangible assets**
**Cost**
At 1 April 2020
Additions
At 31 March 2021
**Depreciation**
At 1 April 2020
Charge for year
At 31 March 2021
**Net book value**
At 31 March 2021
At 31 March 2020
**Debtors and prepayments**
Loan to Trading subsidiary company
Prepayments
**Cash at bank and in hand**
Cash at bank
**Creditors and accruals**
Creditors
Accruals|£
26,594
17,537
44,131
12,207
11,033
23,240
20,891
14,387
2021
£
8,853
8,819
17,672
2021
£
275,391
275,391
2021
£
2,653
990
3,643
Machinery
and
Equipment|Total
£
26,594
17,537
44,131
12,207
11,033
23,240
20,891
14,387
2020
£
19,200
4,830
24,030
2020
£
147,248
147,248
2020
£
2,289
750
3,039|
|---|---|---|---|
11
## Rycroft Leisure
## Notes to the accounts continued
## for the year ended 31 March 2021
## **9 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The key management personnel of the charity include the trustees and Centre Manager, Youth Centre Manager and Finance Officer. The total employee benefits received by the Centre Manager, Youth Centre Manager and Finance Officer were £75,797.
No trustee received any remuneration or benefit in this capacity during this or the previous year.
## **Other related party transactions**
The CIO is parent company to Rycroft Trading CIC , a company limited by guarantee, company number 09158231.
|**Loan to trading subsidiary**
Outstanding balance receivable|2021
£
8,853
8,853|2020
£
19,200
19,200|
|---|---|---|
## **10 Lease commitments**
The charity has a 25 year lease on the Leisure Centre from Havercroft and Ryhill parish councils which ends on 27th May 2040. The annual rent is £1.
12
## Rycroft Leisure
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2021
|2021
2020
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
68,717
36,397
Sales and fees
43,110
35,080
Other income
-
1,447
**Total income**
111,827
72,924
**Expenditure**
Salaries and NIC
38,825
43,733
Mileage
352
1,592
Printing, postage and stationery
894
-
Insurance
6,742
7,304
Legal and professional
5,245
1,986
Repairs and maintenance
13,505
29,113
Activity costs
6,523
2,961
Training
-
228
Advertising
35
977
Accountancy and independent exam
1,818
990
Computers and IT
120
670
Utilities
888
10,771
Equipment
155
1,434
Donation
-
250
Bank charges
369
553
New football pitch cost
-
354
Multi-use pitch cost
-
2,684
Miscellaneous expenses
574
94
Partner payments
804
-
Depreciation
11,033
6,648
**Total expenditure**
87,882
112,342
**Net income / (expenditure)**
23,945
(39,418)
**Transfers between funds**
4,246
4,357
**Net movement in funds**
28,191
(35,061)
**Fund balances brought forward**
84,288
119,349
**Fund balances carried forward**
112,479
84,288|2021
Restricted
funds
£
252,947
-
-
252,947
91,274
-
-
-
-
28,000
8,643
-
-
-
483
9,768
-
-
-
-
-
-
11,039
-
149,207
103,740
(4,246)
99,494
98,338
197,832|2020
Restricted
funds
£
167,190
-
-
167,190
78,344
-
446
-
-
-
6,635
525
1,799
-
2,653
-
1,045
-
-
2,578
-
-
18,938
-
112,963
54,227
(4,357)
49,870
48,468
98,338|2021
Total
funds
£
321,664
43,110
-
364,774
130,099
352
894
6,742
5,245
41,505
15,166
-
35
1,818
603
10,656
155
-
369
-
-
574
11,843
11,033
237,089
127,685
-
127,685
182,626
310,311|2020
Total
funds
£
203,587
35,080
1,447
240,114
122,077
1,592
446
7,304
1,986
29,113
9,596
753
2,776
990
3,323
10,771
2,479
250
553
2,932
2,684
94
18,938
6,648
225,305
14,809
-
14,809
167,817
182,626|
|---|---|---|---|---|
13