CHARITY REGISTRATION NUMBER: 1158412
Carlisle Sports
Unaudited Financial Statements
31 December 2024
Chartered Accountants
Briar Lea House
Brampton Road
Longtown
Carlisle
Cumbria
CA6 5TN

Carlisle Sports
Financial Statements
Year ended 31 December 2024
Page
Trustees. annual report
Independent examinerfs report to the trustees
Stalement of financial activities
Stalement of financial position
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
14
Notes to the detailed statement of financial activities
15

Carlisle Sports
Trustees, Annual Report
Year ended 31 December 2024
The trustees present their report and the unaudited financial statements of the charty lor the year
ended 31 December 2024.
Refernnee and admlnlstratlve detalls
Reglgtered charlty name
Carlisle Sports
Charity reglslratlon number
1158412
Prlnclpal ofNee
Clo Harraby Community Campus
Edgehill Road
Harraby
Carlisle
CA13SN
The trustees
Mr C Weber
Mr J Douglas
Mr S Higgs
Mrs J Rudd
Mrs J Ashbridge
Ms E Dixon
Mr S Reed
Mrs E Jackson
(Retired 4 April 2024)
{Appointed 10 April 2024)
{Appointed 10 April 2024)
Company gecretary
Mrs E Jackson
Independent examlner
Mr R W Gordon, FCA
Briar Lea House
Brampton Road
Longtown
Carlisle
Cumbria
CA6 5TN
Structure* governance and management
Once again we are pleased to present the Annual Repwt for Carlisle Sports for the year.
Our thanks and appreciation go to the trustees who have helped the trust over years and particularly
over the last twelve months. We would like a special mention to thè centre manager, our accounts
assistant and the company secretary who have continued to do sterling work on behalf of the trust and
at times have gone above and beyond on many occasions lo deliver the trusts work.
The centre and Its facilltles have continued to provide an exceltent service to its many users both
young and old. It is very gratifying to see dozens of chiklren running around enjoying themselves in all
sorts of weather.

Carlisle Sports
Trustees, Annual Report (Conth￿}
Year ended 31 December 2024
Oblectlves and actlvltles
1 The promotk)n of communlty participation in heatthy r8creation in particular by the playing of sports
for the benefit of the inhabitants of Carlisle and surrourKJing district.
2 The advancemenl of amateur sport by promoting outdoor and indoor SI￿5 whth promote health by
involving physical or mental skill or exertion, IOT the benefil of Ihe inhabitants of Carltsle and
surrounding districts.
3 To advance the phjstcal education of the children and young people who are attending schools or In
full time educatron, and young people not undergoing lomial education by providing sports facilities
and by such other means as the tnjstees may Irom lime lo lime decide.
4 To provide or assist in Ihe provision of sports facilities in ihe interests of social welfare for recreation
or other Eeisure time occupation of 1nd￿￿dUalS who have need of such facilities by reason of the youth,
age, intirmity, mental or physical disatxlity. financial hardship or social circumstances with the object of
improving their conditions of lile.
Achlevom•nts and parformance
l am pleased to present the Annual Report for Carlisle Sports tor 2024. 1 would like to pass on my
thanks to the Trustees and all members of the managemenl board for their help and support for Ihe
Trust. The Centre Manager, the Accounts Assislanl and the Company Secretary in particular have all
done valuable work on behalf of the board.
As foreshadowed In lasi yearfs report, work to assernb￿ Ihe fuThJing ne8d8d lor a major refU￿lShMent
ol the artificial playing surfaces is getting under way. We are grateful for the support of the Cumberland
FA and the Football Foundation, wilh whom we are working closely to wi together a funding bid. Thls
will need contributions from Cumberland Council and from the Football Foundation, as well as the
deployment of our own sinking fund, which has been buih up over the last 10 yeats.
The faciliti8s continuè to be exlremety well-used by footballers of all ages. by roller-bladers and by
nelballets. The Centre Manager and hss young team have all worked hard over the year to mainlain
and promote the Centre and their efforts are very much appreciated.
The charity's objectives, which centre on improving the physical and m8ntal health of the local
community, underpin all our planning. As well as improving physical fitness, we hope that the use ol
our Centre and the consequent interactions with others will continue to combat isolation and bring
friendships and stability to people's lives.
Flnanclal revlew
The charity continues its recovery Irom the covid pandemic.
The financial position whilst relatively heatthy due lo governmental and other grants. Our operator GLL
continues to remain under pressure lo achieve the annual income targets. This likely lo conlinue in to
2024.
Other sources will need to be targeted Ihrough sponsorshp and l(xal business initiatives.

Carlisle Sports
Trustees. Annual Report {eL
Year ended 31 December 2024
Plans for future perlod8
Monthty operation meetings ￿th GLL'S site manager. Barrie Marsk811 wlll continue with quarterly
rinancial reviews with GLL regional management to ensure Carlisle Sports charital￿e objects and KPI'S
are continuing io be sustainably mel.
Th8 facility programme and operatx)n will need to adapt to the loss of the school daylim8 use.
We need to explore additional income streams.
The tfUStees' annual report was approved on 10 Juty 2025 and signed on behalf of the board of
trustees by:
Mr S Hlggs
Trustee
Mrs E Jackson
Trustee and Charity Secretary

Carlisle Sports
Independent Examiner's Report to the Trustees of Carlisle Sports
Year ended 31 December 2024
I report to the Iwstees on my examination of the financial siatements of Carlisk Sports {'the charity)
for the year ended 31 December 2024.
R8sponslbllllles and basls of r8port
As the trusiees of the charity you are responsible tor the preparation of the financlal statements in
accordanca with the requiramenls of the Charities Act 2011 ('the Acl'l.
I report in respect of my examination of the charivs financial statements carried oul under sectlon 145
of the 2011 Act and in carrying out my examination I have tollow8d all the applicable Directions given
by the Charity Commisslon under section 14515)(b) of the Act.
Indapendent examlner's slalement
I have completed my examlnatlon. I confirm thal no malerial matters have come to my attentlon In
connection with the examination giving me cause to believe thai in any materlal respect:
accounting records wera not kept in respect of Ihe charity as required by sectlon 130 of the
Act; or
the financial statements do not accord with those records; or
the Ilnancial statements do nol compty with the applicabl8 r8qulrements concerning the form
and content ot accounts set out in the Charities {AcLounts and Reports) Regulations 2008
other than any requirement that Ihe accounts give a 'true and fairf view which is not a matter
considered as part of an independent examination.
I have no concarns and have come across no other matters in connection with the examinalion to
which attention should be drawn in this report in order to enable a proper understanding al the
accounts to be reached.
Mr R W Gordon, FCA
Indep￿dent Examlner
Briar Lea House
Bramplon Road
Longtown
Carlisle
Cumbria
CA6 5TN

Carllsle Sports
Statement of Financial Activilies
Year ended 31 December 2024
2024
Unresiricted
funds Total funds Total funds
2023
Note
Income and endowments
Donations and legacies
Other trading activities
Total Income
27,750
40,767
68,517
57,802
57,802
57,802
57,802
Expendlture
Expenditurè on charKable activities
Total expendlturn
72,793
72,793
480
Net Incomel(expendlture) and net movement In funds
57,322
57,322
(4,2761
Reconclllatlon of funds
Total funds brought forAiard
Toial funds carrled fonvard
(57,322>
(57.322)
{53.0461
(57,322)
The statement of financial activitles includes all gains and losses r8cognlsed in the year.
All income and expenditure derive from continuing activiti8S.
The notes on pages 7 to 12 forni part of thege flnanclal gtatementg.

Carlisle Sports
Statement of Financial Position
31 December 2024
2024
2023
Note
Flxed assets
Tangible fixed assets
12
1,462
2.577
Current assets
D8blors
Cash at bank and in hand
13
17,743
147,842
165,585
4,233
129,865
134.098
Credttors: amounts falling dua wlthln one year
Net current assets
14
95,548
57,997
76,101
70,037
71,499
Total assets less current Ilabllllles
78,678
Provlslons
Other provisions
Net liabilities
15
71,499
136,000
(57.322)
Funds of the charlty
Unrestricted funds
{57,322)
(57,322)
Total charity funds
16
These financial statements were approved by the board of trustees and authorised for issue on l O July
2025, and are sioned on bèhalf of the board by:
Mr S Higgs
Trustee
Mrs E Jackson
Trustee
The notes on pages 7 to 12 form part of the98 financlal statement

Carlisle Sports
Notes to the Financial Ststements
Year ended 31 December 2024
General Information
The charty is a public benefit entity and a registered charity in England and Wa￿S and is
unincorporated. The address of the principal office is Harraby Community Campus. Edgehill
Road. Carlisle, Cumbria, CA1 3SN.
Slatement of compllance
These financial statements have been p￿pared in compliance with FRS 102, 'The Financial
Aeporting siandard applicable in the UK and the Republic of Ireland., the 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 IFRS 1021 (Charities
SORP {FRS 102)) and the Charities Act 2011.
Accountlng pollcles
Basls of praparatlon
The financial statements have b8en PTepared on the historical cost basis. as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at tar
value through income or expenditure.
The linancial statements are prepared in sterling. wthich is tha functional currency of the entity.
Golng ¢oncem
There are no material uncertainties about the charitvs ability to continue.
Dlsclosure exemptlons
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such,
advantage has been taken of the tollo¥Mng disclosure exemptions available under paragraph 1.12
of FRS 102:
(a) No cash flow statement has been presented for the charity.
(bl Disclosures in respect of financial instruments have not been presented.
Judgemenls and key sources of estlmatlon uncertalnty
The preparation of the financial slalements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimatas and judgements
a￿ continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstanc88.
Fund aeeountlng
Unrestricted funds are available for use al the dISc￿li0n of the trustees to further any ol the
charity's purposes.
Designated funds are unrestricled funds 8armarked by the truslees for particular future project or
commitment.
Restrictèd funds are subjected to reslrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or
endovrnent funds.

Carlisle Sports
Notes to the Flnanclal Statements (cont￿)
Year ended 31 December 2024
Accounting pollcles (conunued)
Incomlng resources
All incoming resources are included in the statement of financial actiwties when enlitlemenl has
passed to the charity: il is probable that the economic benelits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income:
income from donations or grants is recognised when there is evidence ol entitlement to the
gift, réceipt is probable and its amounl can be measured reliabty.
legacy income is recognised when receipl Is probable and entitlement is established.
income from donated goods is measured al Ihe lair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cosl to the donor
or the estimated resale value. Donated laeililies and seNices are recognised in the accounts
when received rf the value can be reliably measured. No amounts are included for Ihe
contribub'on ol general volunteers.
income Irom conlracts for the supply ol services is recognised with th8 dellvery of the
contracted service. This is classified as unreslricted funds unless there is a contractual
requirement for it to be spenl on a particular purpose and retumed rf unspent, in whSch case
it may be regarded as restricted.
Rèsour¢es expended
Expenditure is recognised on an accruals basis as a liats'lity is incurred. Expenditure includes any
VAT which cannot be fully recovered, afKI is classified under h8adlngs of the statement of
financial acts'vities to whlch it relates:
expenditure on raising funds includes the costs of all fuNJraising actÉvities, events, r￿n-
charitable trading actNities. and the sale of donaled goods.
expenditure on charit￿e acliviiies includes all costs incurred by a charity in undertaklng
aclivilies thal turther its charitable aims for the benefil of its beneficiaries, including those
support costs and costs relatifKJ lo the governance of the charity aPport￿ned lo charitable
adivllies.
other exp8nditure includes all expenditure thal is neither rekqted to raising funds for the
charlty nor part of its expenditure on charitable activities.
All costs are allocated to expendrture categories reflects'ng th8 usa of the resource. Direct costs
attributable to a single activity are allocated directty lo that activity. Shared costs are apportioned
belween the activities they contribute lo on a reasonable, justifiab￿ and consistent basis.
Tanglble assets
All lixed assets are initially recorded at cost.
Depreclatlon
Depreciation is calculated so as to vKite off the cost or valuation of an asset, less ts residual
value, over the useful economic lite of thal asset as follows:
Plant and Machinery
2510 reducing balance

Carlisle Sports
Notes lo the Financlal Statements (contlnu6d)
Year ended 31 December 2024
Accounting policies {conllnued)
Impalrment of flxed assets
A review for indicators ol impairment is carried out at each reporting date, wrth the recoverable
amount being estimated where such indicators exisl. Where the carying value exceeds the
recoverable amount, th8 asset is impaired accordingly. Prior impairm8nts ar8 also revlewed for
possible reversal at each reporting dale.
For the purposes of impairment testing, when it is not sx)ssible to estimate the recoverable
amount of an individual asset. an estimate is made ot the recoverable amount of the cash-
generating unit lo which the asset belongs. The cash-generating unit is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely independent of the
cash inflows from other assets or groups of assets.
For impaimient testing of goodwill, the goodwill acquired in a buslnass combination is, from the
acquisition date, allocated to each of the cash-generating unils that are expected to benefit from
the synergies of the combination. irrespectFve of whether other assets or liabilities of the charty
are assigned to those units.
Provlslons
Provisions are recognised when the entity has an obligation at the reporting date as a result of a
past event, it is probable Ihat the entity will be required to transfer economtc benefits in settlement
and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability
in the statement of financial position and the amount of th8 provision as an expense.
Provisions are initially measured al the besl estimate of the amount required lo settle the
obligation at the reporting date and subsequently reviewed at each reporting dale and adjusted to
reflect the current best estimate of the amount that would be required to settle tha obligation. Any
adjustments to the amounts previously recognised are recognised in income or expenditure
unless the provision was originally recognised as part of the cost of an asset. When a provision is
measured at Ihe present value ol the amount expected to be required to settle the obligation, the
unwinding of the discount is recognised as a finance cost in the stalement of financial activities in
the period it arises, and is allocated to the appropriale expend¢ture heading.
Donations and legacle8
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Grants
Grants receivable
27,750
27,750
Olher trading activities
Unrestricted Total Funds Unrestrictgd Total Funds
Funds
2024
Funds
2023
Sinking fund
Services
20,499
37,303
20,499
37,303
57,802
16.000
24.767
40,767
16,000
24.767
40,767
57,802

Carlisle Sports
Notes to the Financial Statements {MnUnL￿dj
Year ended 31 December 2024
6. Expendtture on charttable actlvlues by fund type
Unrestricled TOL11 Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Sport Activibes
Support costs
38.102
{37,622)
38,102
(37,622)
79.934
(7.141)
72,7¥3
79,934
(7,141)
72,793
Expendhure on charitable actlvltles by activlty type
Acb"vib"es
undertaken
directly Support costs
Total funds
2024
Total fund
2023
Sport Activittes
Govemance costs
38,102
38,102
(37,622)
79.934
{7,1411
72.793
(37,622)
(37,622)
38,102
Anatysls of support costs
Management
fee Totsl 2024 Total 2023
&'nking lund
Premises
20.000
24.000
44.000
Net Incomel(expendlture)
N8t irLomel(expenditure) is stated after chaffJingl(crediting):
2ff24
2023
Depreclalion of taroible fixed assets
2,879
859
10. Independenl examlnation fees
2024
2023
Fees payab18 to the ind8p8ndenl examiner for:
Independ8nt examination of the financial statements
240
240
11. Trustee remu￿ratIon and expenses
There were no trusteès receiving remuneralion in the current or previous year.
10-

Carlisle Sports
Noles to the Flnancial Statemenls (conunuod)
Year ended 31 December 2024
12. Tanglble flxed assets
Plant and
machinery
Total
Cost
At 1 January 2024
Additions
13,070
1,764
14,834
13,070
1,764
14.834
At 31 December 2024
Depreclatlon
At 1 January 2024
Charge lor the year
Al 31 December 2024
10,493
2,879
10,493
2.879
13,372
13,372
Carrylng amount
At 31 December 2024
1.462
1,462
2,577
At 31 December 2023
2.577
13. D8biors
2024
2023
Trad8 d8btors
17,743
4,233
14. Credltor8: amounts falllng due wllhln one year
2024
2023
Trade creditors
Accruals and deferred income
30,808
64,740
95,$48
33,757
24,240
57,997
S. Provl8lon8
Slnklng
Fund
Al 1 January 2024
Addilions
Unused amounts reversed
136,000
20,499
(85,000)
71,499
At 31 December 2024
11

Carlisle Sports
Notes to the Financial Statemenls (conllnued)
Year ended 31 December 2024
16. Analysls of charltsble funds
Unrestrlcted lunds
At
1 January 202
At
31 December
2024
Income Expenditure
Unrestricted funds
(57,3221
57,802
(480)
At
1 January 202
Al
31 December
2023
Income Expenditure
Unrestricted funds
(53,046)
68,517
{72,793)
(57.322)
17. Analysls ol net a88els between lund8
Unrestrlcted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Provisions
1,462
165.585
(95,548>
(71,499>
1,462
165,585
(95,548)
(71,499)
Nel Ilabllllle•
Unresiricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Provisions
2,577
2,577
134,098
134,098
(57.997)
(57,9971
(136,000) 1136,000)
{57,322)
{57,322)
Net Ilabllltle$
18. Related partl88
During the year Mrs J Ashbridge, a trustee, provided bookk88ping servlces to the charity at a cost
of £205 for the year, (2023 - £4201.
12-

Carlisle Sports
Management Information
Year ended 31 December 2024
The following pages do nol form part of the flnanclal statements.
13-

Carlisle Sports
Detailed Statement of Financial Activities
Year ended 31 December 2024
2024
2023
Income and endowmenl8
Donatlons and legacles
Grants recelvable
27,750
Other tradlng actlvltles
Sinking fund
Services
20,499
37,303
57,802
16,000
24,767
40,767
Total Income
57,802
68,517
Expendiiure
Expendiiure on charllable a￿1vItIeS
Rates and water
Llght and h88t
Repairs and malnlenance
Insurance
Legal and professional fees
Telephone
Other office costs
D8preclatlon
Sinklng Fund provlsion
Management fee
3,615
14,170
55.778
2,784
660
2,855
72
859
16,000
124,000)
72,793
19,074
7,425
5,171
446
2,916
122
2,879
(64,501)
24,000
Total expendlturè
72,793
Net Incomel(expendlture)
57,322
14,2761
14-

Carlisle Sports
Notes to the Detailed Statement of Flnanclal Activlties
Year ended 31 December 2024
2024
2023
| Expendlture on ¢harltabk aetlvttlèa
, Sport Actlvllle8
Actlvllles undertaken dlrKtfy
Rates & Waler
Light & heat
Repairs & maintenancA
Insurance
Legal and professional lees
Telephon8
Other admin costs
2.948
19.074
7,425
5.171
3,615
14,170
55,778
2,784
660
2,855
72
2,916
122
38.102
79,934
Governance costs
Governance costs - depreciation
Provision for SinkirvJ FurKI
Manaaemenl fee
2,879
{64,501)
24,000
(37,622)
859
16,000
{24,0001
(7,1411
xpendllure on charllabla a￿￿111e$
72,793
15-