2025-10-31-accounts - Batley Sporting Foundation CIO

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Batley Sporting Foundation CIO

Charity number 1158990

Annual Report and Financial Statements

for the year ended 31 October 2025

Batley Sporting Foundation CIO

Annual Report and Financial Statements for the year ended 31 October 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 11

Prepared by West Yorkshire Community Accountancy Service CIO

Batley Sporting Foundation CIO

Trustees' report for the year ended 31 October 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

Position Dates Treasurer Appointed 4 November 2025 1158990 Registered in England and Wales

Kathryn Lofthouse Catherine Hinchcliffe Gordon Lofthouse Haley Slater Wells Andrew Winner Susan Winner Paul Lofthouse

Charity number 1158990 Registered and principal address Bankers 8 Priory Way NatWest Mirfield 10 Yorkshire Street WF14 9QP Oldham OL1 1QT

Independent examiner

Alan Dodd FCCA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity was created by way of a trust deed executed in February 2014, It subsequently became a Charitable Incorporated Organisation (CIO) foundation on 10 February 2021 , and is governed by a constitution.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the trustees at a duly convened meeting.

Batley Sporting Foundation CIO

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

Objectives and activities

The charity's objects

For the benefit of the public generally and in particular the inhabitants of West Yorkshire and its surrounding areas:-

to promote community participation in healthy recreation by providing facilities for playing rugby league and other sports capable of improving health ("facilities" means land, buildings equipment and organising sporting activities)
to advance education of children/young adults as trustees think fit in accordance with law of charity
to provide facilities for sport, recreation and leisure for persons who need such facilities due to their youth, age, disability, poverty or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving their conditions of life.

The charity's main activities

The charity works in partnership with the Batley Bulldogs RLFC to deliver projects in the heart of the Batley community and surrounding Kirklees area harnessing the power of sport and physical activity to make a lasting and positive impact on the lives of individuals. We deliver projects under the principles of sport, health, education and community engagement.

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 education and of amateur sport.

Achievements and performance

Our projects still include Schools, Holiday camp, wider use of the gym with support from a variety of grants.

The Glow project still provides support for the young adults in an area where there is no provision for them when they pass 18. The project continues to thrive and is making a difference to the lives of these young adults.

Kirklees College are continuing to access the gym and developing their skills both physical and mental wellbeing. Students feel it is the best lesson of the week.

Our newest project is the development of the wheelchair rugby team. This has been supported with the Grassroots Sports funding and the Batley and Birstall Community Trust. Wheelchair rugby is for all young people and adults both with or without a disability. This was their first year and the sport is thriving.

Batley Sporting Foundation CIO

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

Financial review

The net income for the year was £10,154, including net income of £14,267 on unrestricted funds and net expenditure of £4,113 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £13,958.

The trustees aim to keep between £3,500 and £4,000 as a reserve amount. We are aware that reserves have increased to considerably above the higher end of this range, and we are working on a number of new activities, whilst continuing to develop the wheelchair rugby team. The trustees will keep the reserves policy under review to cover changing needs and circumstances.

Unrestricted reserves are held to support and cover areas of our projects in the event of funding delays and to maintain the charity's running costs including for service delivery; unexpected expenditure in the event of an emergency; situations where expenditure has to be incurred before funding has arrived.

Approved by the board of trustees on 29/6/2026

Andrew Winner (Trustee)

Batley Sporting Foundation CIO

Independent examiner's report to the trustees of Batley Sporting

Foundation CIO

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 October 2025, which are set out on pages 6 to 11.

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

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.

Alan Dodd FCCA

2/7/2026

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Batley Sporting Foundation CIO

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 October 2025

Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 15,911 Sponsorship - Events and contributions 3,370 Fundraising income - Total income 19,281 Expenditure on: Service delivery costs 5,238 Events and activities 41 Sports equipment 38 Books for issue 326 Hire of facilities 800 Sportswear - Minor equipment 105 Insurance 226 Printing and stationery - Publicity costs - Telephone and internet 1,583 Independent examination 134 Consultancy - Depreciation 3,294 Repairs and maintenance - Repayment of grants - Total expenditure 11,785 Net income / (expenditure) 7,496 Transfers between funds 6,771 Net movement in funds 14,267 Fund balances brought forward 9,584 Fund balances carried forward (3) 23,851	2025 Restricted funds £ 57,228 1,736 120 4,582 63,666 45,426 3,489 1,421 139 3,842 1,361 3,195 1,290 25 35 - 526 259 - - - 61,008 2,658 (6,771) (4,113) 39,050 34,937	2025 Total funds £ 73,139 1,736 3,490 4,582 82,947 50,664 3,530 1,459 465 4,642 1,361 3,300 1,516 25 35 1,583 660 259 3,294 - - 72,793 10,154 - 10,154 48,634 58,788	2024 Total funds £ 86,541 1,100 7,480 1,683 96,804 44,073 6,331 5,539 1,235 1,427 713 3,745 1,453 65 360 1,514 660 - 1,939 3,681 4,000 76,735 20,069 - 20,069 28,565 48,634

All incoming resources and resources expended derive from continuing activities.

Batley Sporting Foundation CIO

Balance sheet

as at 31 October 2025 2025 Unrestricted £ Fixed assets Tangible assets (4) 9,893 Total fixed assets 9,893 Current assets Prepayments 826 Cash at bank 13,792 Total current assets 14,618 Current liabilities: amounts falling due within one year Accruals 660 Total current liabilities 660 Net current assets / (liabilities) 13,958 Net assets 23,851 Funds Unrestricted funds 23,851 Restricted funds - Total funds 23,851	2025 Restricted £ - - - 34,937 34,937 - - 34,937 34,937 - 34,937 34,937	2025 Total £ 9,893 9,893 826 48,729 49,555 660 660 48,895 58,788 23,851 34,937 58,788	2024 Total £ 6,416 6,416 788 42,090 42,878 660 660 42,218 48,634 9,584 39,050 48,634

The financial statements were approved by the board of trustees on 29/6/2026

Andrew Winner (Trustee)

Batley Sporting Foundation CIO

Notes to the accounts

for the year ended 31 October 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 resources.

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: Fixtures, fittings and equipment: over 5 years

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.

Batley Sporting Foundation CIO

Notes to the accounts continued

for the year ended 31 October 2025

2 Grants and donations Batley and Birstall Community Fund Fox's Biscuits Garfield Weston Grassroots Sports Kirklees MBC One Community Postcode Lottery Asda Danny Jones Defibrillator Fund Hillards National Lottery Community Fund Sir George Martin Trust Sport England SWY Partnership NHS Trust Third Sector Leaders Wellsprings Together Yorkshire Sporting Foundation Other donations 3 Restricted funds Balance b/f £ Healthy Holiday Club 380 Garden project - Wheelchair rugby 2,806 Glow project 8,395 National Lottery Awards for All 15,725 Sport England 7,905 Asda - Christmas dinner 400 National Lottery Heritage 397 PPG Industries 3,042 Garfield Weston - Postcode Lottery - 39,050	2025 Unrestricted funds £ - 11,000 - - - 3,000 - - - - - - - - - - - 1,911 15,911 Incoming £ 11,468 250 9,806 2,234 - - - 3,158 - 15,000 21,750 63,666	2025 Restricted funds £ 250 - 15,000 4,000 11,468 - 21,750 - - - - - - - - - 4,760 57,228 Outgoing £ 10,884 250 6,231 6,290 13,727 4,592 400 1,896 315 13,175 3,248 61,008	2025 Total funds £ 250 11,000 15,000 4,000 11,468 3,000 21,750 - - - - - - - - - 6,671 73,139 Transfers £ - - (3,290) - (1,998) (1,483) - - - - - (6,771)	2024 Total funds £ 4,200 11,200 - - 10,140 4,560 - 1,100 552 990 19,949 3,000 10,449 2,000 1,980 2,940 500 12,981 86,541 Balance c/f £ 964 - 3,091 4,339 - 1,830 - 1,659 2,727 1,825 18,502 34,937

Notes to the accounts continued

Batley Sporting Foundation CIO

for the year ended 31 October 2025

3 Restricted funds (continued)

Fund name

Healthy Holiday Club Garden project Wheelchair rugby

Glow project National Lottery Awards for All

Sport England

Asda - Christmas dinner National Lottery Heritage PPG Industries Garfield Weston Postcode Lottery

Purpose of restriction

Funds to provide activities in school holidays. Support for the allotment.

For support and equipment for wheelchair rugby. The transfer comprises equipment capitalised in the accounts for the general use of the charity. Support groups for young adults with additional needs. Support for physical and mental wellbeing. The transfer comprises equipment capitalised in the accounts for the general use of the charity. General fund to support other projects. The transfer comprises equipment capitalised in the accounts for the general use of the charity. Towards costs of Christmas dinner 2024. To continue the Heritage project.

Funds to upgrade and refurbish a telephone box within the town centre. Support for all areas of the charity's projects. Support for all areas of the charity's projects.

Tangible assets Cost At 1 November 2024 Additions At 31 October 2025 Depreciation At 1 November 2024 Charge for year At 31 October 2025 Net book value At 31 October 2025 At 31 October 2024	£ 9,694 6,771 16,465 3,278 3,294 6,572 9,893 6,416 Fixtures, fitttings and i t	Total £ 9,694 6,771 16,465 3,278 3,294 6,572 9,893 6,416

4 Tangible assets

5 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.

Batley Sporting Foundation CIO

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

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 15,911 5,422 Sponsorship - - Events and contributions 3,370 6,340 Fundraising income - 1,183 Total income 19,281 12,945 Expenditure Service delivery costs 5,238 11,339 Events and activities 41 328 Sports equipment 38 14 Books for issue 326 260 Hire of facilities 800 463 Sportswear - 223 Minor equipment 105 468 Insurance 226 495 Printing and stationery - 65 Publicity costs - 63 Telephone and internet 1,583 - Independent examination 134 660 Consultancy - - Depreciation 3,294 1,939 Repairs and maintenance - 599 Repayment of grants - - Total expenditure 11,785 16,916 Net income / (expenditure) 7,496 (3,971) Transfers between funds 6,771 2,998 Net movement in funds 14,267 (973) Fund balances brought forward 9,584 10,557 Fund balances carried forward 23,851 9,584	2025 Restricted funds £ 57,228 1,736 120 4,582 63,666 45,426 3,489 1,421 139 3,842 1,361 3,195 1,290 25 35 - 526 259 - - - 61,008 2,658 (6,771) (4,113) 39,050 34,937	2024 Restricted funds £ 81,119 1,100 1,140 500 83,859 32,734 6,003 5,525 975 964 490 3,277 958 - 297 1,514 - - - 3,082 4,000 59,819 24,040 (2,998) 21,042 18,008 39,050	2025 Total funds £ 73,139 1,736 3,490 4,582 82,947 50,664 3,530 1,459 465 4,642 1,361 3,300 1,516 25 35 1,583 660 259 3,294 - - 72,793 10,154 - 10,154 48,634 58,788	2024 Total funds £ 86,541 1,100 7,480 1,683 96,804 44,073 6,331 5,539 1,235 1,427 713 3,745 1,453 65 360 1,514 660 - 1,939 3,681 4,000 76,735 20,069 - 20,069 28,565 48,634