2024-03-31-accounts - Rycroft Leisure

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Rycroft Leisure

Charity number 1157830

Annual Report and Financial Statements

for the year ended 31 March 2024

Rycroft Leisure

Annual Report and Financial Statements for the year ended 31 March 2024

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 Accountancy Service CIO

Rycroft Leisure

Trustees' report for the year ended 31 March 2024

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 Ward Richards Chair Malcolm Scott Vice-chair Dave Taylor Angie Morley Karen Fretwell Gloria Booth Ryan Cotton Carol Young Lisa Booth Paul Stockhill

Resigned 31 March 2024

Resigned 10 July 2024 Resigned 15 July 2023 Resigned 15 July 2023 Appointed 15 June 2023 Appointed 15 June 2023 Appointed 21 September 2023

Charity number

1157830

Registered in England and Wales

Registered and principal address Bankers The Sports & Youth Centre Unity Trust Bank Mulberry Avenue PO Box 7193 Ryhill Planetary Road Wakefield Willenhall WF4 2BB WV1 9DG

Independent examiner

E J Beverley FCCA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) foundation 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.

Rycroft Leisure

Trustees' report (continued) for the year ended 31 March 2024

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.

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

After our organisation went through difficult times during the pandemic but we have continued to offer our community social support and a venue for leisure activities which is showing a vast improvement.

Financial review

The net income for the year was £6,874, including net income of £64,153 on unrestricted funds and net expenditure of £57,279 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £235,799.

We aim to maintain reserves of between 3 and 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 cease.

Approved by the board of trustees on 27/01/2025

Angela Morley (Trustee)

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 2024, 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 fellow 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 fellow 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

29/01/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Rycroft Leisure

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2024

Notes Income from: Grants and donations (2) Sales and fees Other income Total income Expenditure on: Salaries and NIC (3) Mileage Printing, postage and stationery Insurance and licences Legal and professional Repairs and maintenance Activity costs Training Independent examination Computers and IT Utilities Equipment Bank charges Miscellaneous expenses Depreciation Grant repaid Total expenditure Net income Transfers between funds Net movement in funds Fund balances brought forward Fund balances carried forward (4)	2024 Unrestricted funds £ 30,114 146,644 660 177,418 78,867 - 1,747 6,250 660 23,994 8,755 500 2,310 3,387 - 523 296 723 14,155 - 142,167 35,251 28,902 64,153 239,966 304,119	2024 Restricted funds £ 164,075 3,333 - 167,408 91,074 - 575 1,756 1,308 15,561 70,329 1,811 - 755 11,278 1,003 21 314 - - 195,785 (28,377) (28,902) (57,279) 201,520 144,241	2024 Total funds £ 194,189 149,977 660 344,826 169,941 - 2,322 8,006 1,968 39,555 79,084 2,311 2,310 4,142 11,278 1,526 317 1,037 14,155 - 337,952 6,874 - 6,874 441,486 448,360	Restated 2023 Total funds £ 225,342 119,063 2,800 347,205 118,737 624 1,136 5,983 1,135 14,722 46,140 1,435 1,920 3,997 10,760 526 365 883 9,845 10,000 228,208 118,997 - 118,997 322,489 441,486

All incoming resources and resources expended derive from continuing activities.

Rycroft Leisure

Balance sheet

as at 31 March 2024

2024 Unrestricted £ Fixed assets Tangible assets (5) 68,320 Total fixed assets 68,320 Current assets Debtors and prepayments (6) 11,279 Cash at bank and in hand (7) 241,354 Total current assets 252,633 Current liabilities: amounts falling due within one year Creditors and accruals (8) 16,834 Total current liabilities 16,834 Net current assets 235,799 Net assets 304,119 Funds Unrestricted funds 304,119 Restricted funds - Total funds 304,119	2024 Restricted £ - - - 144,241 144,241 - - 144,241 144,241 - 144,241 144,241	2024 Total £ 68,320 68,320 11,279 385,595 396,874 16,834 16,834 380,040 448,360 304,119 144,241 448,360	Restated 2023 Total £ 28,570 28,570 30,539 391,346 421,885 8,969 8,969 412,916 441,486 239,966 201,520 441,486

The financial statements were approved by the board of trustees on 27/01/2025

Angela Morley (Trustee)

Notes to the accounts

Rycroft Leisure

for the year ended 31 March 2024

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 accounts for the previous year have been restated as contract income had been treated as a restricted grant.

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, if 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:

Outside improvements: over 10 years

Machinery and equipment: over 4 years

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.

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.

Rycroft Leisure

Notes to the accounts continued

for the year ended 31 March 2024

2 Grants and donations Age UK Wakefield District Havercroft Parish Council Loft Insulation Prosper Together Ryhill Parish Council The National Lottery Wakefield Metropolitan District Council Better Connect British Triathlon The Neighbourly Foundation Unite West Yorkshire Wakefield District Health & Care Partnership Young Lives Consortium Donation from Rycroft Trading CIC Other donations 3 Staff costs and numbers Gross salaries Social security costs Pensions	2024 Unrestricted funds £ - 7,500 - - 7,614 - - - - - - - - 15,000 - 30,114	2024 Restricted funds £ 45,000 - 500 5,175 - 91,052 22,348 - - - - - - - - 164,075	2024 Total funds £ 45,000 7,500 500 5,175 7,614 91,052 22,348 - - - - - - 15,000 - 194,189 2024 £ 155,132 11,837 2,972 169,941	Restated 2023 Total funds £ 11,250 22,842 - - 24,190 48,618 51,296 14,099 4,500 1,500 500 5,500 37,633 - 3,414 225,342 2023 £ 108,909 7,998 1,830 118,737

The average number of employees during the year was 7.4, being an average of 5.4 full time equivalent (2023: 5.5, 4.3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2024	2023
	£	£
Costs of the scheme to the charity for the year	2,972	1,830

Rycroft Leisure

Notes to the accounts continued for the year ended 31 March 2024

4 Restricted funds Balance b/f £ Active and Inspired 24,763 Age UK 11,250 Awards For All 3,274 Barnardos Crisis Fund 746 BIG FEED 4,167 CLLD Ob 1 1,822 CLLD Ob 5 9,277 Community Navigator 11,748 Connecting Communities 32,543 FIM-Young Carers 7,551 HAFF -2022 31,093 HAFF -23 3,302 HAFF 2024 - Haff-Winter Fund 3,433 Hampers 503 Henry Moore 315 HHH 20/22 3,724 LIVE Well 6,274 Loft Insulation - Neighbourly 1,500 Neighbourhood Imp. Fund (NIF) 1,968 Not round here Project 1,494 Prosper Together Fund 320 RC Yorkshire and Humber Region 25,476 Sported 1,914 St Georges (Park ) 370 Triathlon - Cycles 1,428 Unite - Period Poverty 638 Y Lives-Van Funding 10,627 Young@Heart - 201,520	Incoming £ - 45,000 - - - 99 - - - - - 14,411 3,347 4,590 - - - - 500 - - - 5,175 91,052 - - 3,234 - - - 167,408	Outgoing £ 6,883 14,207 - - 968 1,921 4,867 466 12,638 973 26,693 16,076 1,124 595 503 - 3,724 434 500 1,500 - - 799 84,586 1,914 - 2,344 75 10,627 1,368 195,785	Transfers £ (10,000) (10,050) - - - - - - (5,000) - (4,400) - - - - (315) - - - - - - - (3,767) - (370) - - - 5,000 (28,902)	Balance c/f £ 7,880 31,993 3,274 746 3,199 - 4,410 11,282 14,905 6,578 - 1,637 2,223 7,428 - - - 5,840 - - 1,968 1,494 4,696 28,175 - - 2,318 563 - 3,632 144,241

Fund name Active and Inspired

Age UK

Awards For All Barnardos Crisis Fund BIG FEED CLLD Ob 1 CLLD Ob 5

Community Navigator

Connecting Communities

FIM-Young Carers

Purpose of restriction

Towards sports activities. The transfer relates to the cost of playground equipment capitalised and moved to unrestricted.

To work with hospital discharges and engage in community to stop readmissions. The transfer relates to allocating funds to management costs and room hire.

Towards youth activities. Tailored support for families and young people in crisis. The Big Feed Hot Food Provision. Building powerful communities capital grant.

To bring new and innovative solutions to long term issues identified by the People Enabling Area Transformation project.

Towards wages, mileage, equipment for mental health and community keyworker.

Towards costs for running over 55's groups. The transfer relates to funds moved to the Young@Heart fund to support activities for elderly groups. A 1 year pilot scheme for under 10's.

Rycroft Leisure

Notes to the accounts continued for the year ended 31 March 2024

4 Restricted funds (continued)

Fund name HAFF -2022

HAFF -23 HAFF 2024 Haff-Winter Fund Hampers Henry Moore

HHH 20/22 LIVE Well

Loft Insulation Neighbourly Neighbourhood Imp. Fund (NIF) Not round here Project Prosper Together Fund RC Yorkshire and Humber Region

Sported

St Georges (Park )

Triathlon - Cycles Unite - Period Poverty Y Lives-Van Funding Young@Heart

Purpose of restriction

Towards summer activities. The transfer relates to the cost of playground equipment capitalised and moved to unrestricted funds. Towards Easter and Summer 2023 holiday activities. Towards youth club food and activity costs Towards activities over Christmas 2023. To provide Christmas hampers. Towards the Park Project. The transfer relates to the cost of playground equipment capitalised and moved to unrestricted funds. Towards the Happy Healthy Holidays project. For equipment and resources to restart the Young@Heart group and provide activity packs for members of the young peoples groups. Towards insulating the youth club roof. For food/food parcels/ entertainment, storage, equipment and cleaning. Towards the Young@Heart group and the Youth club. For criminal exploitation work.

To support households who need the support.

Towards youth and community activities. The transfer relates to the cost of playground equipment capitalised and moved to unrestricted funds. Support to run groups whilst navigating Covid-19 guidelines including additional equipment.

Towards the Park Project. The transfer relates to the cost of playground equipment capitalised and moved to unrestricted funds.

Towards maintenance and to purchase parts for the cycles. Towards period poverty.

To go into areas delivering youth work where there is no youth provision. Towards activities for elderly groups. Transfer funds from the Connecting Communities fund to support activities for elderly groups.

Tangible assets Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023	£ 20,001 53,905 73,906 3,126 7,400 10,526 63,380 16,875 Outside improvements	£ 53,608 - 53,608 41,913 6,755 48,668 4,940 11,695 Machinery and	Total £ 73,609 53,905 127,514 45,039 14,155 59,194 68,320 0 28,570

5 Tangible assets

Rycroft Leisure

Notes to the accounts continued

for the year ended 31 March 2024

6 Debtors and prepayments Debtors Amounts owed by subsidiary company Accrued income Other debtors 7 Cash at bank and in hand Cash at bank Cash in hand 8 Creditors and accruals Accruals Taxation and social security Other creditors	2024 £ 1,501 6,035 3,460 283 11,279 2024 £ 384,803 792 385,595 2024 £ 2,429 13,856 549 16,834	2023 £ 16,704 11,035 2,800 - 30,539 2023 £ 390,792 554 391,346 2023 £ 5,741 3,168 60 8,969

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 total employee benefits received by key management personnel were £95,354 (previous year: £65,264).

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 Other transactions with trading subsidiary Loan interest Income from Rycroft Trading CIC	2024 £ 6,035 6,035 2024 £ 660	2023 £ 11,035 11,035 2023 £ 2,800

Rycroft Leisure

Notes to the accounts continued

for the year ended 31 March 2024

9 Related party transactions (continued)

Payments to Rycroft Trading CIC Utilities Activity costs Donation from Rycroft Trading CIC	2024 £ 11,278 2,485 13,763 2024 £ 15,000	2023 £ 10,656 2,752 13,408 2023 £ -

10 Operating leases

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.

11 Changes to accounts of prior period

The comparative figures in these accounts for the year ended 31 March 2023 have been restated to recategorise the income and expenditure relating to funding from Conexus Healthcare as contract income rather than a restricted grant income which it had been treated as in error. Income of £84,823 and expenditure of £28,991 has been recategorised from restricted to unrestricted.

Since the effect of these changes is material and affects the figures in prior periods, the previous year's figures have been corrected in accordance with FRS102.

The accounts for the year ended 31 March 2023 have been restated as follows:

	as restated	original figure
	2023	2023
*Changes to Statement of Financial Activities*
Income from grants and donations	225,342	310,165
Income from sales and fees	119,063	34,240
Unrestricted income	172,309	87,486
Restricted income	174,896	259,719
Unrestricted expenditure	92,665	63,674
Restricted expenditure	135,543	164,534
Net income/(expenditure) in the year	118,997	118,997
Fund balances carried forward	441,486	441,486
Restricted fund balances carried forward	201,520	257,352
Unrestricted fund balances carried forward	239,966	184,134
*Changes to Balance Sheet*
Net assets	441,486	441,486
General unrestricted funds	239,966	184,134
Restricted funds	201,520	257,352

Rycroft Leisure

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2024

Restated 2024 2023 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 30,114 50,446 Sales and fees 146,644 119,063 Other income 660 2,800 Total income 177,418 172,309 Expenditure Salaries and NIC 78,867 48,919 Mileage - 403 Printing, postage and stationery 1,747 825 Insurance and licences 6,250 5,983 Legal and professional 660 1,135 Repairs and maintenance 23,994 10,606 Activity costs 8,755 9,169 Training 500 31 Independent examination 2,310 1,920 Computers and IT 3,387 2,488 Utilities - - Equipment 523 103 Bank charges 296 355 Miscellaneous expenses 723 883 Depreciation 14,155 9,845 Grant repaid - - Total expenditure 142,167 92,665 Net income 35,251 79,644 Transfers between funds 28,902 42,911 Net movement in funds 64,153 122,555 Fund balances brought forward 239,966 117,411 Fund balances carried forward 304,119 239,966	2024 Restricted funds £ 164,075 3,333 - 167,408 91,074 - 575 1,756 1,308 15,561 70,329 1,811 - 755 11,278 1,003 21 314 - - 195,785 (28,377) (28,902) (57,279) 201,520 144,241	Restated 2023 Restricted funds £ 174,896 - - 174,896 69,818 221 311 - - 4,116 36,971 1,404 - 1,509 10,760 423 10 - - 10,000 135,543 39,353 (42,911) (3,558) 205,078 201,520	2024 Total funds £ 194,189 149,977 660 344,826 169,941 - 2,322 8,006 1,968 39,555 79,084 2,311 2,310 4,142 11,278 1,526 317 1,037 14,155 - 337,952 6,874 - 6,874 441,486 448,360	Restated 2023 Total funds £ 225,342 119,063 2,800 347,205 118,737 624 1,136 5,983 1,135 14,722 46,140 1,435 1,920 3,997 10,760 526 365 883 9,845 10,000 228,208 118,997 - 118,997 322,489 441,486

Rycroft Leisure

Charity number 1157830

Annual Report and Financial Statements

for the year ended 31 March 2024

Rycroft Leisure

Annual Report and Financial Statements for the year ended 31 March 2024

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 Accountancy Service CIO

Rycroft Leisure

Trustees' report for the year ended 31 March 2024

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 Ward Richards Chair Malcolm Scott Vice-chair Dave Taylor Angie Morley Karen Fretwell Gloria Booth Ryan Cotton Carol Young Lisa Booth Paul Stockhill

Resigned 31 March 2024

Resigned 10 July 2024 Resigned 15 July 2023 Resigned 15 July 2023 Appointed 15 June 2023 Appointed 15 June 2023 Appointed 21 September 2023

Charity number

1157830

Registered in England and Wales

Registered and principal address Bankers The Sports & Youth Centre Unity Trust Bank Mulberry Avenue PO Box 7193 Ryhill Planetary Road Wakefield Willenhall WF4 2BB WV1 9DG

Independent examiner

E J Beverley FCCA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) foundation 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.

Rycroft Leisure

Trustees' report (continued) for the year ended 31 March 2024

Objectives and activities

The charity's objects

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

Achievements and performance

Financial review

The net income for the year was £6,874, including net income of £64,153 on unrestricted funds and net expenditure of £57,279 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £235,799.

Approved by the board of trustees on 27/01/2025

Angela Morley (Trustee)

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 2024, 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').

Independent examiner's statement

Since the CIO's gross income exceeded £250,000 your examiner must be a fellow 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 fellow 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.

E J Beverley FCCA

29/01/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Rycroft Leisure

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2024

Notes Income from: Grants and donations (2) Sales and fees Other income Total income Expenditure on: Salaries and NIC (3) Mileage Printing, postage and stationery Insurance and licences Legal and professional Repairs and maintenance Activity costs Training Independent examination Computers and IT Utilities Equipment Bank charges Miscellaneous expenses Depreciation Grant repaid Total expenditure Net income Transfers between funds Net movement in funds Fund balances brought forward Fund balances carried forward (4)	2024 Unrestricted funds £ 30,114 146,644 660 177,418 78,867 - 1,747 6,250 660 23,994 8,755 500 2,310 3,387 - 523 296 723 14,155 - 142,167 35,251 28,902 64,153 239,966 304,119	2024 Restricted funds £ 164,075 3,333 - 167,408 91,074 - 575 1,756 1,308 15,561 70,329 1,811 - 755 11,278 1,003 21 314 - - 195,785 (28,377) (28,902) (57,279) 201,520 144,241	2024 Total funds £ 194,189 149,977 660 344,826 169,941 - 2,322 8,006 1,968 39,555 79,084 2,311 2,310 4,142 11,278 1,526 317 1,037 14,155 - 337,952 6,874 - 6,874 441,486 448,360	Restated 2023 Total funds £ 225,342 119,063 2,800 347,205 118,737 624 1,136 5,983 1,135 14,722 46,140 1,435 1,920 3,997 10,760 526 365 883 9,845 10,000 228,208 118,997 - 118,997 322,489 441,486

All incoming resources and resources expended derive from continuing activities.

Rycroft Leisure

Balance sheet

as at 31 March 2024

2024 Unrestricted £ Fixed assets Tangible assets (5) 68,320 Total fixed assets 68,320 Current assets Debtors and prepayments (6) 11,279 Cash at bank and in hand (7) 241,354 Total current assets 252,633 Current liabilities: amounts falling due within one year Creditors and accruals (8) 16,834 Total current liabilities 16,834 Net current assets 235,799 Net assets 304,119 Funds Unrestricted funds 304,119 Restricted funds - Total funds 304,119	2024 Restricted £ - - - 144,241 144,241 - - 144,241 144,241 - 144,241 144,241	2024 Total £ 68,320 68,320 11,279 385,595 396,874 16,834 16,834 380,040 448,360 304,119 144,241 448,360	Restated 2023 Total £ 28,570 28,570 30,539 391,346 421,885 8,969 8,969 412,916 441,486 239,966 201,520 441,486

The financial statements were approved by the board of trustees on 27/01/2025

Angela Morley (Trustee)

Notes to the accounts

Rycroft Leisure

for the year ended 31 March 2024

1 Accounting policies

Basis of accounting

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 accounts for the previous year have been restated as contract income had been treated as a restricted grant.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

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

Taxation

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:

Outside improvements: over 10 years

Machinery and equipment: over 4 years

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.

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.

Rycroft Leisure

Notes to the accounts continued

for the year ended 31 March 2024

2 Grants and donations Age UK Wakefield District Havercroft Parish Council Loft Insulation Prosper Together Ryhill Parish Council The National Lottery Wakefield Metropolitan District Council Better Connect British Triathlon The Neighbourly Foundation Unite West Yorkshire Wakefield District Health & Care Partnership Young Lives Consortium Donation from Rycroft Trading CIC Other donations 3 Staff costs and numbers Gross salaries Social security costs Pensions	2024 Unrestricted funds £ - 7,500 - - 7,614 - - - - - - - - 15,000 - 30,114	2024 Restricted funds £ 45,000 - 500 5,175 - 91,052 22,348 - - - - - - - - 164,075	2024 Total funds £ 45,000 7,500 500 5,175 7,614 91,052 22,348 - - - - - - 15,000 - 194,189 2024 £ 155,132 11,837 2,972 169,941	Restated 2023 Total funds £ 11,250 22,842 - - 24,190 48,618 51,296 14,099 4,500 1,500 500 5,500 37,633 - 3,414 225,342 2023 £ 108,909 7,998 1,830 118,737

The average number of employees during the year was 7.4, being an average of 5.4 full time equivalent (2023: 5.5, 4.3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2024	2023
	£	£
Costs of the scheme to the charity for the year	2,972	1,830

Rycroft Leisure

Notes to the accounts continued for the year ended 31 March 2024

4 Restricted funds Balance b/f £ Active and Inspired 24,763 Age UK 11,250 Awards For All 3,274 Barnardos Crisis Fund 746 BIG FEED 4,167 CLLD Ob 1 1,822 CLLD Ob 5 9,277 Community Navigator 11,748 Connecting Communities 32,543 FIM-Young Carers 7,551 HAFF -2022 31,093 HAFF -23 3,302 HAFF 2024 - Haff-Winter Fund 3,433 Hampers 503 Henry Moore 315 HHH 20/22 3,724 LIVE Well 6,274 Loft Insulation - Neighbourly 1,500 Neighbourhood Imp. Fund (NIF) 1,968 Not round here Project 1,494 Prosper Together Fund 320 RC Yorkshire and Humber Region 25,476 Sported 1,914 St Georges (Park ) 370 Triathlon - Cycles 1,428 Unite - Period Poverty 638 Y Lives-Van Funding 10,627 Young@Heart - 201,520	Incoming £ - 45,000 - - - 99 - - - - - 14,411 3,347 4,590 - - - - 500 - - - 5,175 91,052 - - 3,234 - - - 167,408	Outgoing £ 6,883 14,207 - - 968 1,921 4,867 466 12,638 973 26,693 16,076 1,124 595 503 - 3,724 434 500 1,500 - - 799 84,586 1,914 - 2,344 75 10,627 1,368 195,785	Transfers £ (10,000) (10,050) - - - - - - (5,000) - (4,400) - - - - (315) - - - - - - - (3,767) - (370) - - - 5,000 (28,902)	Balance c/f £ 7,880 31,993 3,274 746 3,199 - 4,410 11,282 14,905 6,578 - 1,637 2,223 7,428 - - - 5,840 - - 1,968 1,494 4,696 28,175 - - 2,318 563 - 3,632 144,241

Fund name Active and Inspired

Age UK

Awards For All Barnardos Crisis Fund BIG FEED CLLD Ob 1 CLLD Ob 5

Community Navigator

Connecting Communities

FIM-Young Carers

Purpose of restriction

Towards sports activities. The transfer relates to the cost of playground equipment capitalised and moved to unrestricted.

To work with hospital discharges and engage in community to stop readmissions. The transfer relates to allocating funds to management costs and room hire.

Towards youth activities. Tailored support for families and young people in crisis. The Big Feed Hot Food Provision. Building powerful communities capital grant.

To bring new and innovative solutions to long term issues identified by the People Enabling Area Transformation project.

Towards wages, mileage, equipment for mental health and community keyworker.

Towards costs for running over 55's groups. The transfer relates to funds moved to the Young@Heart fund to support activities for elderly groups. A 1 year pilot scheme for under 10's.

Rycroft Leisure

Notes to the accounts continued for the year ended 31 March 2024

4 Restricted funds (continued)

Fund name HAFF -2022

HAFF -23 HAFF 2024 Haff-Winter Fund Hampers Henry Moore

HHH 20/22 LIVE Well

Loft Insulation Neighbourly Neighbourhood Imp. Fund (NIF) Not round here Project Prosper Together Fund RC Yorkshire and Humber Region

Sported

St Georges (Park )

Triathlon - Cycles Unite - Period Poverty Y Lives-Van Funding Young@Heart

Purpose of restriction

To support households who need the support.

Towards the Park Project. The transfer relates to the cost of playground equipment capitalised and moved to unrestricted funds.

Towards maintenance and to purchase parts for the cycles. Towards period poverty.

Tangible assets Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023	£ 20,001 53,905 73,906 3,126 7,400 10,526 63,380 16,875 Outside improvements	£ 53,608 - 53,608 41,913 6,755 48,668 4,940 11,695 Machinery and	Total £ 73,609 53,905 127,514 45,039 14,155 59,194 68,320 0 28,570

5 Tangible assets

Rycroft Leisure

Notes to the accounts continued

for the year ended 31 March 2024

6 Debtors and prepayments Debtors Amounts owed by subsidiary company Accrued income Other debtors 7 Cash at bank and in hand Cash at bank Cash in hand 8 Creditors and accruals Accruals Taxation and social security Other creditors	2024 £ 1,501 6,035 3,460 283 11,279 2024 £ 384,803 792 385,595 2024 £ 2,429 13,856 549 16,834	2023 £ 16,704 11,035 2,800 - 30,539 2023 £ 390,792 554 391,346 2023 £ 5,741 3,168 60 8,969

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 total employee benefits received by key management personnel were £95,354 (previous year: £65,264).

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 Other transactions with trading subsidiary Loan interest Income from Rycroft Trading CIC	2024 £ 6,035 6,035 2024 £ 660	2023 £ 11,035 11,035 2023 £ 2,800

Rycroft Leisure

Notes to the accounts continued

for the year ended 31 March 2024

9 Related party transactions (continued)

Payments to Rycroft Trading CIC Utilities Activity costs Donation from Rycroft Trading CIC	2024 £ 11,278 2,485 13,763 2024 £ 15,000	2023 £ 10,656 2,752 13,408 2023 £ -

10 Operating leases

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.

11 Changes to accounts of prior period

Since the effect of these changes is material and affects the figures in prior periods, the previous year's figures have been corrected in accordance with FRS102.

The accounts for the year ended 31 March 2023 have been restated as follows:

	as restated	original figure
	2023	2023
*Changes to Statement of Financial Activities*
Income from grants and donations	225,342	310,165
Income from sales and fees	119,063	34,240
Unrestricted income	172,309	87,486
Restricted income	174,896	259,719
Unrestricted expenditure	92,665	63,674
Restricted expenditure	135,543	164,534
Net income/(expenditure) in the year	118,997	118,997
Fund balances carried forward	441,486	441,486
Restricted fund balances carried forward	201,520	257,352
Unrestricted fund balances carried forward	239,966	184,134
*Changes to Balance Sheet*
Net assets	441,486	441,486
General unrestricted funds	239,966	184,134
Restricted funds	201,520	257,352

Rycroft Leisure

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2024

Restated 2024 2023 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 30,114 50,446 Sales and fees 146,644 119,063 Other income 660 2,800 Total income 177,418 172,309 Expenditure Salaries and NIC 78,867 48,919 Mileage - 403 Printing, postage and stationery 1,747 825 Insurance and licences 6,250 5,983 Legal and professional 660 1,135 Repairs and maintenance 23,994 10,606 Activity costs 8,755 9,169 Training 500 31 Independent examination 2,310 1,920 Computers and IT 3,387 2,488 Utilities - - Equipment 523 103 Bank charges 296 355 Miscellaneous expenses 723 883 Depreciation 14,155 9,845 Grant repaid - - Total expenditure 142,167 92,665 Net income 35,251 79,644 Transfers between funds 28,902 42,911 Net movement in funds 64,153 122,555 Fund balances brought forward 239,966 117,411 Fund balances carried forward 304,119 239,966	2024 Restricted funds £ 164,075 3,333 - 167,408 91,074 - 575 1,756 1,308 15,561 70,329 1,811 - 755 11,278 1,003 21 314 - - 195,785 (28,377) (28,902) (57,279) 201,520 144,241	Restated 2023 Restricted funds £ 174,896 - - 174,896 69,818 221 311 - - 4,116 36,971 1,404 - 1,509 10,760 423 10 - - 10,000 135,543 39,353 (42,911) (3,558) 205,078 201,520	2024 Total funds £ 194,189 149,977 660 344,826 169,941 - 2,322 8,006 1,968 39,555 79,084 2,311 2,310 4,142 11,278 1,526 317 1,037 14,155 - 337,952 6,874 - 6,874 441,486 448,360	Restated 2023 Total funds £ 225,342 119,063 2,800 347,205 118,737 624 1,136 5,983 1,135 14,722 46,140 1,435 1,920 3,997 10,760 526 365 883 9,845 10,000 228,208 118,997 - 118,997 322,489 441,486

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 2024, 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').

Independent examiner's statement

Since the CIO's gross income exceeded £250,000 your examiner must be a fellow 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 fellow 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.

Signed: …………………………………… Name: E J Beverley FCCA

29/01/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW