2025-03-31-accounts - Rycroft Leisure

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Rycroft Leisure

Charity number 1157830

Annual Report and Financial Statements for the year ended 31 March 2025

Rycroft Leisure

Annual Report and Financial Statements

for the year ended 31 March 2025

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 14

Prepared by West Yorkshire Community Accountancy Service CIO

Rycroft Leisure

Trustees' report for the year ended 31 March 2025

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

Angie Morley Karen Fretwell Carol Young Lisa Booth Paul Stockhill Ward Richards Malcolm Scott Dave Taylor

Appointed 12 December 2024

Resigned 18 May 2024 Resigned 31 March 2024 Resigned 5 June 2025 Resigned 6 March 2025

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

Simon Bostrom FCIE 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 2025

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

We continue to offer a supportive community venue, providing a wide range of sorts and leisure activities

We are working very hard to make Rycroft Leisure an inclusive community centre.

One of our achievements this year has been to increase our provision for SEND adults through our adapted bike programme. This has been very successful with sessions running every day.

We hope to continue our SEND provision by providing an event for families who electively Home Educate children with additional; needs.

Pedal in the Park held weekly for 6 weeks was a successful cycling activity and attracted 50 people.

The youth Club continues to provide 2 sessions per week Monday and Wednesday. Staff also providing a Thursday session in a neighbouring village. It also provides a very successful activity programme during school holidays.

The Youth Club also provided a placement for two students from Leeds University who are doing their Master’s Degree in Youth Work.

Charities usual activities

This year our Football, Rugby, Cricket and Majorettes have all had another successful year.

We are developing our range of indoor sport with the introduction of Pickle ball

We continue to provide a luncheon club for the elderly in the community.

Financial review

The net expenditure for the year was £13,315, including net income of £42,094 on unrestricted funds and net expenditure of £55,409 on restricted funds after transfers.

Rycroft Leisure

Trustees' report (continued) for the year ended 31 March 2025

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £271,742.

We aim to maintain the minimum 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.

The trustees and management of the charity have sought additional protection by building on these reserves for the short term, to ensure the charity is able to see its way through the current economic challenges, those being the cost of living, increases to employers and expected reductions to central government budgets.

Approved by the board of trustees on 23/01/2026

Angie 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 2025, which are set out on pages 6 to 14.

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 ACIE 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.

Simon Bostrom FCIE

23/01/2026

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 2025

Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 9,326 Sales and fees 140,396 Other income 300 Total income 150,022 Expenditure on: Salaries and NIC (3) 40,145 Staff expenses 220 Printing, postage and stationery 287 Insurance and licences 6,693 Legal and professional 25 Repairs and maintenance 36,112 Activity costs 13,653 Training 119 Independent examination 3,964 Computers and IT 6,200 Utilities 6,343 Equipment 243 Bank charges 341 Office and other expenses 603 Depreciation 11,849 Total expenditure 126,797 Net income / (expenditure) 23,225 Transfers between funds (4) 18,869 Net movement in funds 42,094 Fund balances brought forward 304,119 Fund balances carried forward (4) 346,213	2025 Restricted funds £ 182,976 6,750 - 189,726 148,356 152 10 1,697 1,950 19,531 47,860 25 - 1,055 5,467 8 81 74 - 226,266 (36,540) (18,869) (55,409) 144,241 88,832	2025 Total funds £ 192,302 147,146 300 339,748 188,501 372 297 8,390 1,975 55,643 61,513 144 3,964 7,255 11,810 251 422 677 11,849 353,063 (13,315) - (13,315) 448,360 435,045	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

All incoming resources and resources expended derive from continuing activities.

Rycroft Leisure

Balance sheet

as at 31 March 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) 74,471 Total fixed assets 74,471 Current assets Debtors and prepayments (6) 10,870 Cash at bank and in hand (7) 281,533 Total current assets 292,403 Current liabilities: amounts falling due within one year Creditors and accruals (8) 20,661 Total current liabilities 20,661 Net current assets 271,742 Total assets less current liabilities 346,213 Net assets 346,213 Funds Unrestricted funds 346,213 Restricted funds - Total funds 346,213	2025 Restricted £ - - - 88,832 88,832 - - 88,832 88,832 88,832 - 88,832 88,832	2025 Total £ 74,471 74,471 10,870 370,365 381,235 20,661 20,661 360,574 435,045 435,045 346,213 88,832 435,045	2024 Total £ 68,320 68,320 11,279 385,595 396,874 16,834 16,834 380,040 448,360 448,360 304,119 144,241 448,360

The financial statements were approved by the board of trustees on 23/01/2026

Angie Morley (Trustee)

Notes to the accounts

Rycroft Leisure

for the year ended 31 March 2025

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. No changes have been made to the accounts for previous years.

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

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 Fixtures and fittings: 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 2025

2 Grants and donations Age UK Wakefield District Groundwork UK Havercroft Parish Council Nova Wakefield District Limited Prosper Wakefield District Ltd Ryhill Parish Council The National Lottery Unite West Yorkshire Wakefield Metropolitan District Council Young@Heart Loft Insulation Prosper Together Donation from Rycroft Trading CIC Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2025 Unrestricted funds £ - - 500 500 - - - - - - - - 8,326 - 9,326	2025 Restricted funds £ 33,750 500 15,000 1,055 5,750 15,228 85,543 500 25,135 425 - - - 90 182,976	2025 Total funds £ 33,750 500 15,500 1,555 5,750 15,228 85,543 500 25,135 425 - - 8,326 90 192,302 2025 £ 175,592 14,590 (5,000) 3,319 188,501	2024 Total funds £ 45,000 - 7,500 - - 7,614 91,052 - 22,348 - 500 5,175 15,000 - 194,189 2024 £ 155,132 11,837 - 2,972 169,941

The average number of employees during the year was 8.3, being an average of 5.8 full time equivalent (2024: 7.4, 5.4 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2025	2024
	£	£
Costs of the scheme to the charity for the year	3,319	2,972

Rycroft Leisure

Notes to the accounts continued

for the year ended 31 March 2025

4 Restricted funds Active and Inspired Age UK Awards For All Barnardos Crisis Fund BIG FEED CLLD Ob 5 Comm Nav Connecting Communities FIM-Young Carers Holiday Activities and Food (HAF) Happy Healthy Holidays (HHH) LIVE Well Neighbourhood Imp. Fund (NIF) Not round here Project Nova fund Prosper Together Fund RC Yorkshire and Humber Region Tesco/little learners 2024 Triathlon - Cycles Unite - Period Poverty Young@Heart Havercroft Cold Hiendley Parish Ryhill Parish Council	Balance b/f £ 7,880 31,993 3,274 746 3,199 4,410 11,282 14,905 6,578 11,288 - 5,840 1,968 1,494 - 4,696 28,175 - 2,318 563 3,632 - - 144,241	Incoming £ - 33,750 - - - - - - - 5,000 20,135 - - - 1,055 5,750 92,293 590 - 500 425 15,000 15,228 189,726	Outgoing £ 7,880 65,743 - - 3,199 3,879 485 14,905 - 21,804 9,662 2,234 - - 1,055 6,791 54,969 590 2,228 355 259 15,000 15,228 226,266	Transfers £ - - - - - - (10,797) - (6,578) 6,973 (6,973) - - (1,494) - - - - - - - - - (18,869)	Balance c/f £ - - 3,274 746 - 531 - - - 1,457 3,500 3,606 1,968 - - 3,655 65,499 - 90 708 3,798 - - 88,832

Fund name Active and Inspired Age UK

Awards For All Barnardos Crisis Fund BIG FEED CLLD Ob 5

Community Navigator

Connecting Communities FIM-Young Carers

Holiday Activities and Food (HAF)

Happy Healthy Holidays (HHH)

LIVE Well

Neighbourhood Imp. Fund (NIF)

Purpose of restriction Towards sports activities.

To work with hospital discharges and engage in community to stop readmissions.

Towards youth activities.

Tailored support for families and young people in crisis. The Big Feed Hot Food Provision.

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. Transfer relates to moving underspent funds to unrestricted funds, as agreed with the funder.

Towards costs for running over 55's groups.

A 1 year pilot scheme for under 10's.Transfer relates to moving underspent funds to unrestricted funds, as agreed with the funder.

Towards holiday activities. A transfer relates to moving money between funds provided by the same funder.

Towards the Happy Healthy Holidays project. A transfer relates to moving money between funds provided by the same funder.

For equipment and resources to restart the Young@Heart group and provide activity packs for members of the young peoples groups.

Towards the Young@Heart group and the Youth club.

Rycroft Leisure

Notes to the accounts continued

for the year ended 31 March 2025

4 Restricted funds

Purpose of restriction

Fund name

For criminal exploitation work. Transfer relates to moving underspent funds to unrestricted funds, as agreed with the funder.

Not round here Project

Nova fund

Nova fund To purchase a laptop Prosper Together Fund To support households who need the support. RC Yorkshire and Humber RegionTowards youth and community activities. Tesco/little learners 2024 Towards the little learners project Triathlon - Cycles Towards maintenance and to purchase parts for the cycles. Unite - Period Poverty Towards period poverty. Young@Heart Towards activities for elderly groups. Havercroft Cold Hiendley Parish Towards the salary of the manager Ryhill Parish Council Towards the salary of the manager

Tangible assets Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 Debtors and prepayments Debtors Amounts owed by subsidiary company Other debtors Cash at bank and in hand Cash at bank Cash in hand	£ - 18,000 18,000 - 1,800 1,800 16,200 - Fixtures and fittings	£ 73,906 - 73,906 10,526 7,392 17,918 55,988 63,380 Outside improvemen t	£ 53,608 - 53,608 48,668 2,657 51,325 2,283 4,940 2025 £ 1,075 9,795 - 10,870 2025 £ 369,657 708 370,365 Machinery and E i t	Total £ 127,514 18,000 145,514 59,194 11,849 71,043 74,471 68,320 2024 £ 1,501 9,495 283 11,279 2024 £ 384,803 792 385,595

5 Tangible assets

6 Debtors and prepayments

7 Cash at bank and in hand

Rycroft Leisure

Notes to the accounts continued

for the year ended 31 March 2025

8 Creditors and accruals Accruals Deferred income (see note below for analysis) Taxation and social security Other creditors 8a Deferred income Young Lives Consortium - VAN Item name Reason for deferral Young Lives Consortium Contract income received in advance.	2025 £ 2,490 14,425 3,746 - 20,661 Deferred to next year £ 14,425 14,425	2024 £ 2,429 - 13,856 549 16,834 Released from last year £ - -

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 £110,914 (previous year: £95,354).

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 Payments to Rycroft Trading CIC Utilities recharges Activity costs recharges Repairs and maintenance recharges Income from Rycroft Trading CIC Loan interest charged in the year	2025 £ 9,795 9,795 2025 £ 300 300 2025 £ 11,819 3,381 11,156 26,356	2024 £ 9,495 9,495 2024 £ 660 660 2024 £ 11,278 2,485 - 13,763

Rycroft Leisure

Notes to the accounts continued

for the year ended 31 March 2025

9 Other related party transactions (continued)

Other related party transactions (continued)
	2025	2024
	£	£
Donation of profits from Rycroft Trading CIC	8,326	15,000

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.

Rycroft Leisure

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 9,326 30,114 Sales and fees 140,396 146,644 Other income 300 660 Total income 150,022 177,418 Expenditure Salaries and NIC 40,145 78,867 Staff expenses 220 - Printing, postage and stationery 287 1,747 Insurance and licences 6,693 6,250 Legal and professional 25 660 Repairs and maintenance 36,112 23,994 Activity costs 13,653 8,755 Training 119 500 Independent examination 3,964 2,310 Computers and IT 6,200 3,387 Utilities 6,343 - Equipment 243 523 Bank charges 341 296 Office and other expenses 603 723 Depreciation 11,849 14,155 Total expenditure 126,797 142,167 Net income / (expenditure) 23,225 35,251 Transfers between funds 18,869 28,902 Net movement in funds 42,094 64,153 Fund balances brought forward 304,119 239,966 Fund balances carried forward 346,213 304,119	2025 Restricted funds £ 182,976 6,750 - 189,726 148,356 152 10 1,697 1,950 19,531 47,860 25 - 1,055 5,467 8 81 74 - 226,266 (36,540) (18,869) (55,409) 144,241 88,832	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	2025 Total funds £ 192,302 147,146 300 339,748 188,501 372 297 8,390 1,975 55,643 61,513 144 3,964 7,255 11,810 251 422 677 11,849 353,063 (13,315) - (13,315) 448,360 435,045	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