## 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**
1
## 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.
2
## 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.
3
## 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)
4
## 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
5
## 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.
6
## 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)
7
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.
8
## 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|
9
## 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.
10
## 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**
11
## 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|
|---|---|---|
12
## 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.
13
## 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|
|---|---|---|---|---|
14