Company registration number. 08398079 Charity regi5trats-on number: 1158159 Braithwell & Micklebring Recreation & Leisure Association Ltd (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 28 February 2025
Braithwell & Micklebring Recreation & Leisure Association Ltd Officers and Advisers Trustees John Smales, (Director) deceased 0410912024 Martin Beard, (Director) Daniel Munro, (Director) Kathryn Horsfield, (Director) Jeffrey Lockhart, (Director) James Goodman, (Director) Ashley Cavanagh, (Director) Reglstered Office Hawsons Chartered Accountants 5 Sidings Court White Rose Way Doncaster DN4 5NU Reglstered charlty numbor 1158159 Rgglstered company number 08398079 Independent Examlner Hawsons Chartered Accountants 5 Sidings Court White Rose Way Doncaster South Yorkshire DN4 5NU Page 1
Braithwell & Micklebring Recreation & Leisure Association Ltd Contents (continued) Officers and Advisers Twstees, and Directors, Report For the Year Ended 28 February 2025 2to5 Independent Examinerfs Report statement of Financial Activities Balance Sheet Notes to the Financial Statements 9t016
Braithwell & Micklebring Recreation & Leisure Association Ltd Trustees, and Directors, Report For the Year Ended 28 February 2025 Reference and Admlnlstrative Details The Trustees present their report and the unaudited financial statements of the charity for the year ended 28 February 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "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 accounting policies set out In notes to the accounts and comply with the charity's goveming document, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland - second edition published in October 2019 Tru8t8e8 of the ¢harlty The directors of the chaTltable company are its trustees for the purposes of charlty 18w. The trustees who have served during the year and since the year end were as follows.. Tru8tee8: John Smates, (Director) deceased 0410912024 Martin Beard, (Director) Danlel Munro, (Director) Kathryn Horsfield, {Director) Jeffrey Lockhart, {E)irector) James Goodman, (Director) Ashley Cavanagh, (Director) (appolnted 21 July 20251 Charlty rag18tratlon number.. Prlnc5pal Offlce: 1158159 The Ruddle Centre Doncaster Road Braithwell Rotherham S66 7BB Indepond6nt Examln6r: Haw50ns Chartered Accountsnts 5 Sidings Court White Rose Way Doncaster South Yorkshire DN4 5NU Page 2
Braithwell & Micklebring Recreation & Leisure Association Ltd Trustees, and Directors. Report For the Year Ended 28 February 2025 (Continued) structure, governance and management Constltutlon The charity was registered on 11 February 2013 Recruitment and Appointment of New Trustees All trustees are appointed on a voluntary basis, and do not receive any remuneration for their ty'me. All expenses reimbursed are disclosed in the accounts. R18k Management The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining reserves at 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 charity and confirm that they have established systems to mitigate the sufficient risks. The capital SerVeS have decreased in current year thereby increasing the risk of insolvency. Objectlves and Actlvltles The main object of the charity is.. In the Interests of social welfare, to promote for the benefit of the inhabilants of Bralthwell 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 inhabitants. The Trustccs rcfer tc thc Charity commission' gcncr31 guidance on public b¢ncfit whcn rcviewing the Charity's aims and future direction. The guidance is available from the Charity Commission, Chalmian's Statement BMRLA remains in a healthy 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 better condition than in previou5 years. The interior of the building has been fully redecorated. A new laminate floor has been installe(J in the hall and the ladies w.c. has been fully refurbished. BMRLA continues to be an asset to the local village5 and communitie5 and a credit to all those involved. Furthermore, the BMRLA now organise and promote several annual evenis which not only provide entertainment for local people but also raise significant funds which allow us to embart( on capital spending programs to fijrther 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 paty Village Vibes festival, the inaugural event in August 2025 attracted in excess of 1000 people Page 3
Braithwell & Micklebring Recreation & Leisure Association Ltd Trustees, and Directors, Report For the Year Ended 28 February 2025 (continued) Soclal Welfare BMRLA facilitates 8 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 fitness class, martial arts classes and a local Guides and Brownies group use the facilities on a regular basis. Prov18ion of Facilit188 for Recr8atlon and Lel8ure BMRLA provides a playing field which is used by our highly successful local football team (BAFC). The field is also used by a junior football team. BMRLA continues to maintain the bowling green to a high standard. It is available for Ihe use of all villagers whether members or not. BMRLA allow use of the facilities free of charge to any village organisatlon wishing to hold a fundraising event. FINANCIAL REVIEW Prior to December 2023, the Ruddle Centre bar was operated by the BMRLA, with all associated income and expenditure being recorded in the accounts. Since December 2023 the bar has been rented to and operaled by a third party. This has resulted in a significant reducts'on in both income and expenditure during 2024125 compared with the previous financial year. Rosorvas The total incoming resources of the Charity for the year were £40,317. The total expenditure of the charity for the year was £49,911. There was an overall deficit for the year of £9,594. Page 4
Braithwell & Micklebring Recreation & Leisure Association Ltd Trustees. and Directors, Report For the Year Ended 28 February 2025 {continued) 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 require5 the trustees to prepare financial statements for each financlal year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resour$, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP 2019 IFRS 102)., make judgements and estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless it is inapproprlate that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial posilion of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reporti 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 the prevention and detection of fraud and other irregularities. The annual report was approved by the trustees of the charitable company on signed on its behalf by.. 27.11 2 I- and Martin Beard Trustee Page 5
Braithwell & Micklebring Recreation & Leisure Association Ltd Independent Examiner's Report to the trustees of Braithwell & Micklebring Recreation & Leisure Association Ltd ('tlie Company,) I report to the charitable company's trustees on my examination of the accounts of the charitable company for the year ended 28 February 2025 which are set out on pages 7 to 9. Responslbllltles and basls of report As the charitable company's trustees of the Company (and also its directors for the purposes of company law> you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act.). Having salisfied myself that the accounts of Braithwell & Micklebring Re¢atIOn & Leisure Association Ltd are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charitable company's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'}. In carrylng out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Acl. Independent examlner'8 8tatemont I have completed my examination. I confirm that no matters have come to my attentlon In connection with the examination givlng me cause to believe.. 1. accounting records were not kept in respect af the charitable company as required by section 386 of the 2006 Act., or 2. the accounts do not accord with those records,. or 3. Ihe accounts do iiot comply wilh Ilie accounlii)g requirviiieiits of seGtion 396 of Ihe 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and prlnciples of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and RepubliG of Ireland IFRS 1021. I have no concerns and h8ve come across no other m8tters 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. P A Womiald FCCA Hawsons Chartered Accountants 5 Sidings Court White Rose Way Doncaster South Yorkshire DN4 5NU ai 11Cl361 aoa/ Page 6
Braithwell & Micklebring Recreation & Leisure Association Ltd Statement of Financial Activities for the Year Ended 28 February 2025 Unrestrlcted funds Restrlctod funds Total 2025 Total 2024 Note Incomlng resources Donations and legacies Other trading activities 500 39,284 500 39,817 2,302 66,283 533 Resources expended Raising funds Other expenditure Total expenditure 46,383 2,991 537 46,920 2,991 67,160 1,764 49,374 537 49,911 68,924 Net outgoing resources Net rnovernent in funds 9,590 9,594 339 (9,590) (4) {9,594) (3391 Reconclll8tlon of fiinds Total fvnds brought forward Total funds carried foward 10 14,909 90 14,999 15,338 5,319 86 5,405 14,999 The notes on pages 9 to 16 fom an integral part of these financial statements. Page 7
Braithwell & Micklebring Recreation & Leisure Association Ltd (Registration number: 08398079) Balance Sheet as at 28 February 2025 2025 2024 Noto Flxed assets Tangible assets 2,654 3,319 Current assets Debtors Cash at bank and in hand 3,275 2.106 592 16,765 5,a8 2,630 Credltors: Amounts falling due within one year Net current assets 2,751 11,680 Net assets 5,405 14,999 Charfty fund• Restrlcled Income funds Restricted funds 86 90 Unre8trlcted Income fund8 Unrestricted funds 5,319 14,909 Total charlty fund8 10 5,405 14,999 For the financial year ended 28 February 2025 the company was entitled to exemptlon from audit under section 477 Companies Act 2006. No member of Ihe company has deposiled a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of the Companies Act 2006. Directors, responsibilities.. The members have not required the charitable company to obtain an audit of its account5 for the year in question in accordance with section 476: and The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These financlal statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Tlie financial statenieiits on pages 7 to 16 were approved by the trustees, and authorised for issue on J7 1(.:*r and signed on their behalf by: Martin Beard Trustee The notes on pages 9 to 16 fomi an integral part of these financial statements. Page 8
Braithwell & Micklebring Recreation & Leisure Association Ltd Notes to the Financial Statements for the Year Ended 28 February 2025 1 Summary of slgnlflcant accountlng pollcles The following accounting policies have been used consistently in dealing with items which are considered material to the charitable company's affairs. (a) General Infomiatlon and basls of preparatlon Braithwell and Micklebring Recreation and Leisure Association Limited is a company Ilmited by guarantee registered in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £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 Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) - second edition published in October 2019 , the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 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 Ihe exemption under Section 14 of the Charities SORP {20191 and does not include a cash flow stalement on the grounds that it 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 sterfing which is the functional currency of the charity and rounded to the nearest £1. Braithwell and Micklebring Recreation an(i Leisure Association Limited meets the definition of a public benefit entity under FRS102. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. (b) Fund8 Unrestricted funds are available for use at the discretion 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 set out in the notes to the financial statements. Page 9
Braithwell & Micklebring Recreation & Leisure Association Ltd Notes to the Financial Statements for the Year Ended 28 February 2025 (continued) 1 Summary of slgnlflcant accountlng pollcle8 Icontlnued) (c) Income recognition All incoming resources are included in the Statement of financial Activities ISofA) when the charity is legally entitled to 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 fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. Donated facililies and donated professional services are recognised in income at their fair value when their economlc benefit is probable, it can be measured reliably and the charity ha5 control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount 15 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 it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation oUe1gh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recogni5ed as charitable expenditure. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the arnount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed. Income from trading activities includes income earned from fundraisin9 events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise fund5 and is recognised when entitlement has occurred. Page 10
Braithwell & Micklebring Recreation & Leisure Association Ltd Notes to the Financial Statements for the Year Ended 28 February 2025 (Continued) 1 Summary of slgnlflcant accountlng policles Icontlnued) (d) Expendlture recognltlon 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 ihere is a legal or constructive obligation lo make payments lo third parties, it is probable that the settlemenl will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings- Costs of raising funds Expenditure on charitable activilies,. and Other expenditure represents those items not falling into the categories above. Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation thal the recipient will receive the grants. Where grants are conditional relatlng to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity (e) Debtors and crodltor• r•c•lvablo1 payable wlthln one year Debtors and creditors with no stated 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 a88et8 Depreciation is provided at the following annual rale8 in order to write off each asset over it5 estimated useful life. Fixtures and fittings - 20% Reducing Balance (g> Tax The charlty is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore it meets the definitiorr of a charitable company for UK corporation tax purposes (h) Golng concern After due consideration of all relevant factors, the financial statements have been prepared on a going concern basis as Ihe trustees believe that no material uncertainties exist. The trustees have considered the level of fvnds 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 resetves for the charity to be able to continue as a going concem. Page11
Braithwell & Micklebring Recreation & Leisure Association Ltd Notes to the Financial Statements for the Year Ended 28 February 2025 (coiitinued) 2 Income from donatlons and legacles Total Total Unrestrlcted fund Restrlcted funds 2025 2024 Donatlons and legacles; Donations 500 500 2,302 500 500 2,302 Other tradlng actlvltle8 Ruddle Centre Bowling green income 39,284 39,284 533 64,733 1,550 533 39,284 533 39,817 66,283 Page 12
Braithwell & Micklebring Recreation & Leisure Association Ltd Notes to the Financial Statements for the Year Ended 28 February 2025 (coiitinued) Year ended 28.02.25 Year ended 29.02.24 Unrestrlcted Funds Restricted Funds Resources expended Ralslng Funds Insurance Light, heat and power Telephone Cleaning Repairs and malntenance Sundry expenses Bank charges Event expenses Bar expenditure Subscriptions Water rates Bnwling grep.n pxppndit(Irp. Depreciation PAYEINI Computer soare 2,055 6,255 657 3,428 12,141 2,055 6,255 657 3,428 12,141 1,540 8,597 495 2,436 11,127 558 451 4,288 34,148 923 90 1,680 829 17,122 116 1,994 779 17,122 118 1,994 779 537 664 274 898 537 664 274 898 46,383 537 46,920 67,160 Other Accountancy Legal and professional 1,890 1,101 2,991 1.890 1,101 2,991 1,660 104 Total funds 49,374 537 49,911 68,924 4 Payments lo trustees No expenses were paid to trustees during the period. During the year, no remuneration was paid to trustees. Page 13
Braithwell & Micklebring Recreation & Leisure Association Ltd Notes to the Financial Statements for the Year Ended 28 February 2025 (continued) 5 Trustees ramunoratlon and expensos For the year ending 28 February 2025 the company was required under the Charities Act 2011 to obtain an independent examinalion, but not an audit, under Section 477 of the Companies Act 2006, of the financial statements. The member5 did not r-quire the company to obtain an audit of its financial statements for Ihe year ending 28 February 2025. The fee for the independent examination for the year ended 28 February 2025 was £1050 (2024 '. £1000}. 6 Company Ilmlted by guarantee The company is limited by guarantee with no share capital. The liability of the members is limited to the amount each one of them undertakes to contribute at Ihe time the company is wound up 7 Tanglble flxed a88ets Fumitur and equlpment Total Cost At 1 March 2024 6,356 6,356 At 28 February 2025 Depreclatlon At 1 March 2024 Charge for the year At 28 February 2025 Net book value 6,356 6,356 3,038 664 3,038 664 3,702 3,702 At 28 February 2025 At 29 February 2024 3,318 3,318 8 Debtor8 2025 2024 Trade debtors Prepayments 370 222 3,275 592 Page 14
Braithwell & Micklebring Recreation & Leisure Association Ltd Notes to the Financial Statements for the Year Ended 28 February 2025 {contlnued) 9 Credltors: amounts falllng due wlthln one year 2025 2024 Trade creditors Accruals 1,920 3,757 5,677 2,630 2,630 10 Analysls of charltablo funds Balance at 28 February 2025 Balance at I March 2024 Incomlng re80urce8 Resources oxpended Analy818 of movement In restrlcted funds: Bowls club 2,062 533 (5371 2,058 Doncaster CC & Sport England Total fund8 1,972 1.972 90 537 86 Analys18 of movement In designated funds: Hall acoustics donatio 2,260 2,260 Analy818 of movemant In unrestricted fund• 12,649 39,784 49,374 3,059 Total unreslrlcted funds 14,909 Total funds 14,999 40,317 49,911 5,405 Details of reslricted 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 recelved to be used specifically for improvements to hall Page 15
Braithwell & Micklebring Recreation & Leisure Association Ltd Notes to the Financial Statements for the Year Ended 28 February 2025 (continued) 11 Related party transactlons There were no related party transaction5 during the year. (2024: NIL) 12 Control Throughout the year, the company was under the control of the Trustees. 13 Anaty818 of net a88ets botween fund8 Unrestricted fund 2025 Restrlcted fund8 2025 Total 2025 Cash at bank and in hand Other net liabilities 2,020 3,299 2,106 3,299 5,405 Total net assets 5,319 86 Unrostrlcted fLind 2024 Re8trlcted fLinds 2024 Total 2024 Cash at bank and in hand Other net liabilities 16,675 1,766 14,909 90 16,765 1,766 Total net assets 14,999 Page 16