Charity number: 1158159 Registered Company number: 08398079 Braithwell and Mlcklebring Recreation and Lelsure Association Limlted (Company limited by guarantee) Flnancial Statements For the Year Ended 29 February 2024
Braithwell and Micklebrlng Recreatlon and Lelsure Assoclatlon Llmlted Contents of the Financial Statements For the Year Ended 29 February 2024 Contents Page Officers and Advisers Trustees, and Directors, Report 4t07 Independent Examiner's Report Statement of Financial Activities Balance Sheet 10 Notes to the Financial Statements 11 to19
Braithwell and Micklebring Recreation and Leisure Association Limited Officers and Advisers For the Year Ended 29 February 2024 Trustees James Goodman (Director) Jeffrey Lockhart (Director) John Smal8S (Direclorl deceased 0410912024 Daniel Munro (Director) Kathryn Horsfield (Director) Martin Beard (Director) Matthew Fox (Director) resigned on 1710312023 Reg5stered Address Hawsons Chartered Accountants 5 Sidings Court While Rose Way Doncaster DN4 5NU Reglstared charity number 1158159 Reglstered company number 08398079 Independent Examlner Hawsons Chartered Accountants 5 Sidings Court White Rose Way Doncaster DN4 5NU Page.. 3
Bralthwell and Micklebring Recreation and Leisure Association Limited Trustees, and Directors, Report For the Year Ended 29 February 2024 The Trustees present their report and Ihe unaudited financial statements of the charity for the year ended 29 February 2024. The trustees have adopted the provisions of the Statement of Recommended Practice ISORPI "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity. The financial statements have been prepared in accordance with the accounling policies set out in notes to the accounts and comply with the charity'5 governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland - second edition published in October 2019. Trustees of the charlty The directors of the charitable company are its trustees for the purposes of charity law. The trustees who have served during the year and since the year end were as follows.. James Goodman Daniel Munro Kathryn Horsfield Matthew Fox John Smales Jeffrey Lockhart Martin Beard (resigned on 1710312023) (deceased 0410912024) REFERENCE AND ADMINISTRATIVE DETAILS Registered CharSty number 1158159 Prlncipal address The Ruddle Centre Doncaster Road Braithwell Rotherham S66 7BA Independent Examiners Hawsons Chartered Accounlanls 5 Sidings Court While Rose Way Doncaster DN4 5NU Page.. 4
Braithwell and Micklebring Recreation and Leisure Association Limited Trustees, and Dlrectors, Report For the Year Ended 29 February 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Constitution The charity was registered on 11 February 2013 Recruitment and Appointment of New Trustees All Iruslees are appointed on a voluntary basis. and do not receive any remuneralion for their lime. All expenses reimbursed are disclosed in the accounts. Rlsk Management The trustees actively review the major risks which the Charity faces on a regular basis and believe that maintaining reserves al current levels, combined with an annual review of the controls over key financial systems will provide sufficient resources in the event of adverse conditions. The trustees have also examined the operational and business risks faced by the Gharity and confirm that they have established systems lo miligale the sufficient risks. The capital reserves have decreased in current year thereby increasing the risk of insolvency. Objectlves and Actlvlties The main obj8Ct of th8 charity is.. In the interests of social welfare. lo promote for the benefit of the inhabitants of 8railhwell and Micklebring and the surrounding area, the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition and life of the said inhabitanls. The Trustees refer to the Charity Commission's general guidance on public benefit when reviewing Ihe Charity's aims and future direction. The guidance is available from the Charity Commission. Page.. 5
Braithwell and Micklebring Recreation and Leisure Associatlon Limited Trustees, and Dlrectors, Report For the Year Ended 29 February 2024 Chairman's Statement BMRLA remains in a hgallhy position and has an effective Board. Funds have continued to be invested improving the building. field and bowling green which are all in a much belter condition than in previous years. BMRLA continues to be an asset to the villages and communities and a credit lo all those involved. Furthermore, the BMRLA now organise and promote 3 annual events which not only provide entertainment for local people bul also raise significant funds which allow us to 8mbark on capital spending programs to furth&r enhance the facility for the benefit of all. These events are.. Annual wheelbarrow races attracting approx. 1500 people. Annual car and bike showlmusic festival attracting approx. 2000 people. Children's Halloween party Soclal Welfare 8MRLA facilitates a weekly toddler group for parents and children from the village. This allows interaction between families which may not otherwise happen. The Ruddle Centre also hosts a weekly yoga class, martial arts classes and a local Guides and Brownies group use the facilities on a regular basis. Provlslon of Facllltles for Recrgatlon and Lelsure BMRLA provldes a playing field which is used by our highly successful local football team IBAFC), they have been promoted 3 limes in only 6 seasons and are now the reigning champions of the championship in the Rolherham Sunday league. The field is also used by a junior football team. The field is a150 used annually for the newly classic car and motorcycle show and the wheelbarrow races, BMRLA have completely restored the bowling green and all ils surrounding footpaths and environs - it is now a professional standard outdoor bowling green, which is no longer fenced off and is available for the use of all villagers whether members or not. BMRLA allow use of the facilities free of charge lo any village organisation wlshing to hold a fundraising event. During the financial year, BMRLA ceased to operate The Ruddle Centre bar in ils own right. The bar is currently rented out lo and run by a private company. FINANCIAL REVIEW Reserves The total incoming resources of the Charity for the year were £68,585. The total expenditure of the charity for the year was £68,924. There was an overall deficit for the year of £339. Page.. 6
Braithwell and Micklebring Recreation and Lelsure Association Limited Trustees, and Directors, Report For the Year Ended 29 February 2024 STATEMENT OF TRUSTEES RESPONSIBILITIES The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Standards (United Kingdom Generally Accepted Accounting Practice) The law applicable to charities in England and Wales, the Charities Act 2011, Charity {Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required lo select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP 2019 (FRS 102); make judgements and estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless it is inappropriate that the charity will continue in business. The trustees are responsible for keeping prop8r accoLJnling records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them lo ensure that the financial statements comply with the Charities Act 2011. the Charity (Accounts and Report) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for th8 pr8ventlon and detection of fraud and other irregularities. ON BEHALF OF THE BOARD Martin A Beard (Trustee) November 2024 Page.. 7
Independent Examiner's Report to the Trustees of Braithwell and Micklebring Recreation and Leisure Association Limlted For the Year Ended 29 February 2024 I report to the charity trustees on my examination of the accounts of the company for the year ended 29 February 2024 which are set out on pages 910 19. Responslbilities and basls of report As the charity trustees of the company {and also ils directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfied myself that the accounts of the company are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 20111.the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{51(b) of the 2011 Act. Independent examlner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act., or the accounts (fo not accord with those records., or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view, which Is not a maller considered as part of an independent examination.. or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accoLJnling and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). I hav8 no concerns and have come across no other mallers in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. P A Wormald FCCA Hawsons Chartered Accountants 5 Sidings Court White Rose Way Doncaster DN4 5NU . November 2024 Page.. 8
Bralthwell and Micklebring Recreation and Leisure Association Limited Statement of Financial Activlties (Includlng income and expenditure account) For the Year Ended 29 February 2024 Unr8Stricted Funds Restricted Funds Notes Year ended 29.02.24 Year ended 28.02.23 Incomlng from.. Donations and legacies Other trading activities Charitable activities 2,302 64,733 2,302 66,283 546 55,203 2,577 1,550 Total Income 67,035 1,550 68,585 58,326 Expendlture on: Raising funds Other 65,480 1.764 1,680 67,160 1,764 51.705 5.299 Total Expenditure 67,244 1,680 68,924 57,004 Net (deficit>llncome and net movement In funds (209) 1130) (339) 1,322 Reconciliation of funds: Total funds brought forward 15,118 220 15,338 14,016 Total funds carried forward 10 14,909 90 14,999 15,338 Page.. g
Braithwell and Micklebring Recreation and Lelsure Association Limited Registered company number: 08398079 Balance Sheet as at 29 February 2024 Notes 2024 2023 FIXED ASSETS Tangible assets 3,319 4,148 CURRENT ASSETS Debtors Cash at bank and in hand Stock 592 16,765 2,647 8,510 3,085 17,357 14,242 Creditors.. amounts falling due within one year 5.677 3,052 NET CURRENT ASSETS 11,680 11,190 TOTAL NET ASSETS 14,999 15,338 THE FUNDS OF THE CHARITY.. Unrestricted funds Restricted funds 10 10 14,909 90 15,118 220 TOTAL FUNDS 14,999 15.338 For Ihe financial year ended 29 February 2024 the company was entitled to exemption from audit under section 477 Companies Act 2006. No member of the company has deposited a notice. pursuant to section 476, requiring an audit of these financial statements under the requirements of the Companies Act 2006. The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing financial slalemenls which give a true and fair view of the stale of affairs of the company as al the end of the financial year and of its movement in funds for the financial year in accordance with the requirements of section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company. These financial slalemenls have been prepared in accordance with the provisions applicable to companies subject lo the small companies regime. On behalf of the Board: Martin A Beard (Trustee) Approved by the Board on . November 2024 Page.. 10
Braithwell and Micklebrlng Recreation and Lelsure Association Llmited Notes to the Flnanclal Statements For the Year ended 29 February 2024 1. Summary of slgniflcant accounting policles (a) General information and basis of preparatlon Braithwell and Micklebring Recreation and Leisure Association Limited is a company limited by guarantee regislered in England and Wales. In th@ event of the charity being wound up, the liability in respect of the guarantee is limited lo £1 per member of the charity. The address of the registered office is given in the charity information on page 3 of these financial statements. The nature of the charity's operations and principal activities is the provision of recreational activities. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) - second edition published in October 2019 , the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019. The charity has applied the exemption under Section 14 of the Charities SORP (2019) and does not include a cash flow statement on the grounds that il is applying FRS 102 Section 1A. The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charily and rounded to the nearest £1. Brailhwell and Micklebring Recreation and Leisure Assoclalion Limited meets the definition of a public benefit entity under FRS102. The significant accounting policies applied in the preparation of these financial slalemenls are set out below. These policies hav8 been consistently applied to all years presented unless otherwise slated, (b) Funds Unrestricted funds are available for use at the discrelion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is sel out in the notes to the financial statements. Page.. 11
Bralthwell and Micklebring Recreation and Leisure Assoclation Limited Notes to the Financial Statements For the Year Ended 29 February 2024 (cl Income recognltion All incoming resources are included in the Statement of Financial Activities ISOFAI when the charity is legally entitled lo the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilmenl of Ihose conditions is within the control of the charily and it is probable that they will be fulfilled. Donated facilities and donated professional services are recognised in income al their fair value when Iheir economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the valu8 of the gift to the charity. For example th9 amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure. No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees, and Directors, Report. Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If il is impracticable lo assess the fair value at receipt or if the costs to undertake such a valuation ou81gh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. Al this point income is recognised. On occasion legacies will be notified to the charity however it is not possible lo measure the amount expected to be distributed. On these occasions, the legacy is trealed as a contingent asset and disclosed. Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order lo raise funds and is recognised when entitlement has occurr8d. Page.. 12
Braithwell and Micklebring Recreation and Leisure Association Limited Notes to the Financial Statements For the Year Ended 29 February 2024 (d) Expenditure recognltion All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation lo make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is calegorised under the following headings.. Costs of raising funds Expenditure on charitable activities. and Other expenditure represents those items not falling into the categories above. Grants payable lo third parties are within the charitable obj&ctives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of Ihe grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity. {e) Debtors and creditors recelvablel payable wlthln one year Debtors and creditors with no slated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. (fj Tanglble fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings 20Q/o on reducing balance (g) Tax The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered lo pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore il meets the definition of a charitable company for UK corporation lax purposes. (h) Golng concern After due consideration of all relevant factors, the financial slalements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity lo be able lo continue as a going concern. Page: 13
Braithwell and Micklebring Recreation and Leisure Association Limited Notes to the Financial Statements For the Year Ended 29 February 2024 Unrestrlcted Restrlcted Funds Funds Year ended 29.02.24 Year ended 28.02.23 Incomlng resources Donations and legacles Donations 2,302 2,302 546 2.302 2,302 546 Other tradlng actlvltles Ruddle Centre Bowling green income 84,733 64,733 1,550 54.123 1,080 1,550 64.733 1,550 66,283 55,203 Charltable activltles Grants receivable 2,577 2,577 Page.. 14
Braithwell and Micklebring Recreation and Leisure Association Llmited Notes to the Financlal Statements For the Year Ended 29 February 2024 Unrestrlcted Funds Restricted Funds Year ended 29.02.24 Year ended 28.02.23 Resources expended Raislng Funds Insurance Light, heal and power Telephone Cleaning Repairs and maintenanc8 Sundry expenses Bank charges SYCF expens8S Bowling green expenditure Bar expenditure Performing rights tariff Water rates Depreciation 1,540 8,597 495 2,436 11,127 556 451 4.288 1,540 8,597 495 2,436 11,127 556 451 4.288 1,880 1,460 3,169 574 2.428 9,646 2,355 500 4,071 1.080 1,680 34,148 923 90 829 34,148 923 90 829 24,481 73 831 1,037 65,480 1,680 67,160 51,705 Other Accountancy Le9al and professional 1.660 104 1.660 104 5,216 83 1,764 1,764 5,299 Page 15
Braithwell and Micklebring Recreation and Lelsure Association Limited Notes to the Financial Statements For the Year Ended 29 February 2024 Payments to trustees No expenses were paid to trustees during the period. During the year, no remuneration was paid lo trustees. Fees for examination or audit For the year ending 29 February 2024 the company was required under the Charities Act 2011 to obtain an independent examination, bul not an audit, under Section 477 of the Companies Act 2006, of the financial statements. The members did not require the company to obtain an audit of its financial statements for the year ending 29 February 2024. The fee for the independent examination for the year ended 29 February 2024 was £1000 (2023 . £950). Company Ilmlted by guarantee The company is limited by guarante8 Wlth no share capital. The liability of the members is limited lo the amount each one of th8m undertakes to contribut6 at the lime the company is wound up. Page 16
Braithwell and Mlcklebring Recreation and Leisure Associatlon Limited Notes to the Financial Statements For the Year Ended 29 February 2024 Tanglblo assets Flxtures & flttlngs Total Cost Al 28 February 2023 Additions 6,356 6,356 Al 29 February 2024 6.356 Depreciation Al 28 February 2023 Charge for year 2,208 829 2,208 829 Al 29 February 2024 3.037 Net Book Value Al 29 February 2024 3,319 3,319 Al 28 February 2023 4,148 4,148 Year ended 29.02.24 Year ended 28.02.23 Debtors Trade d8btors Prepayments 370 222 2,110 537 592 2.647 Page 17
Braithwell and Micklebrlng Recreation and Leisure Assoclatlon Limited Notes to the Financial Statements For the Year Ended 29 February 2024 Year ended 29.02.24 Year ended 28.02.23 Credltors Trade creditors Social security and other taxes Accrued expenses 1,920 625 25 2,402 3.757 5,677 3,052 10. Analysis of charitable funds Balance at 01.03.23 Incomlng Resources Resources Expended Balance 29.02.24 Analysis of movement in r8Strlctad funds: Bowls club Doncaster CC & Sport England 2,192 (1,972) 1,550 (1,6801 2,062 {1,972) 220 1,550 11,6801 90 Analysls of movement In deslgnated funds: Hall acoustics donation 2.260 2,260 Analysis of movement Sn unrestrlcted funds 12,858 67,035 (67.2441 12,649 15,118 67,035 (67,2441 14,909 15,338 68,585 (68,924) 14,999 Page 18
Braithwell and Micklebring Recreation and Leisure Association Limited Notes to the Financial Statements For the Year Ended 29 February 2024 Details of restrlcted funds: Bowls club - monies raised for the exclusive use of the bowling club. Doncaster CC & Sport England - monies raised to carry out a scheme of improvements to the facilities in the Ruddle Centre. Details of designated funds: Hall Acoustics donation acoustics. money was received to be used specifically for improvements lo hall 11. Transactlons wlth related partles There were no transactions with related parties during the year. (2023.. None). 12. Control Throughout the year, the company was under the control of the Trustees. 13. Analysls of net assets between funds Unrestricted funds 2024 Restrlcted funds 2024 Total 2024 Cash at bank and in hand Other net liabilities 16.675 11,766) 90 16,765 11,7661 Total net assets 14,909 go 14,999 Unrestrlcted funds 2023 Restrlcted funds 2023 Total 2023 C85h at bank and in hand Other net assets 8,290 6,828 220 8,510 6.828 Total net assets 15,118 220 15,338 Page 19