Chaiity registration number: 1180939 Edlesborough Community Sports Club CIO Annual Report and Financial Statements for the Year Ended 31 May 2025
Edlesborough Community Sports Club CIO Contents (continued) Referen and Administrative Details Trustees, Report 2to6 Statement of Trustees, Responsibilities Accountants. Report Independent Examinerfs Report Statement of Financial Actsvibes 10t011 Balan Sheet 12 Notes to the Financial Statements 13to18
Edlesborough Community Sports Club CIO Reference and Administrative Details Charity Reglstration Number 1160939 Principal OFfice Edlesborough Pavillion The Green Edlesborough Dunstable LU6 2FJ Independent Examiner Mr Keith Anthony Hume 13 Momington Avenue Liverpool Merseyside L23 OSA Accountants SG AountancY SolutK)ns Ltd 106 Dunstable Road Studham LU6 2QL Page 1
Edlesborough Community Sports Club CIO Trustees. Report The Trustees present the annual report together with the financial statements of the charity for the year ended 31 May 2025. Objoctlves and activlties Publlc benefft Objectives and aims To further or benefit the residents of EdIes1r0Ugh and the surrounding neighbourhoods. Without distinction of sex, sexual orientsb'on, race or of political. religious or other opinions, by associating together the said residents and the local authorit$, voluntsry and other organisations in a common effort to advance education and to provide faaltties in the InteSts of social weffare for recreation and leisure time occupation with the objective of improving the conditrons of lrfe for the residents. In order to further the above objectives, the trustees shall have the power to establish or secure a community pavilion and to maintain, or manage. or co-operate with any statutory authority in the maintenance and management of such a building for activitbes promoted by the charity. A Community Facilty The trustees, together with a signfficant number of volunteers. were able to continue all our operations in pursuit of our objectives. The communty building is leased from Edlesborough Parish Council and gives the trustees the opportunity to extend support to the local communty. Our building is open throughout the day and into the evening. It provides a wami space together with changing rooms and shower facilities. When the spaS in the building are not booked for speafic actrvities, the spaces continue to be used by people to carry out their work locally or for casual contacts. Energy consumption is a crib.1 cost for the running of the building. We continue to negots'ate fixed price contracts for gas and electricity as we believe this will give important stability to our costs going forward. The building has excellent broadband facillttes that are available to all. We provide a social space and encourage senior cib'zens to come together with the aim of reducing social isolation and improving mental health. To foster this, we provided free soup and bread lunches on occasions. We intend to continue with this into the future. The building is made available to various local organisations including Edlesborough Parish Council, St Marys CamNal Committee and local Scout Group. We also host a local cancer support group and a memory café run in association with Tibbs Dementia Foundation. Growlng the Gommunrty activities The trustees. together with volunteers, use social media and regular newsletters to encourage the growth of community activrties with the building as the base. To support our objectives further we welcomed and encouraged new communty actiwties which induded: Page 2
Edlesborough Community Sports Club CIO Trustees. Report (continued) We have a regular sewing dub, jewellery making class, art class and adutt board games club. We continue to have an active Knitter & Natter group, monthly bingo and regular quiz nights. Provided funding and space for a group of our volunteers to provide children's activty weekends for national occasions such as Halloween, Christmas and Easter. . The pavilion is also used to host craft fairs. . Live music nwJhts have been popular with free entrance for member5. This offered a platform for local musicians to develop their talents and repertoire. A suggestion and feedback scheme continues to enable members to comment on what is available or, more importantty what they woukl like to see happening. Trustees review these in the context of our objectives and amend or implement where possible. We hold volunteer feedbad( sessions to listen to our volunteers in an attempt to accommodate our members and offer a diverse range of actmties for the community. Maintsining and growing our volunteer force in the future is a key factor in our ability to support these activtttes. A home for other organisations Having established a sound financial and operational footing for our charity we conb'nue to seek opportunities to bring actiVEties of other organisations and statutory bodies into the building. We have estsblished an ongoing relationship wth the local parish council who are very supporttve. We have continued to host the local Macmillan charty allowing them to use our facility for raising funds. Florence Nightsngale Hospi Charity have also run a fund-raising event in the pavilion. We seek to do more of this with other organisations in the future. We want to bring these organisats"ons, charitable, statutory and other heatth organisakn'ons to our facility rather than local residents having to travel miles to the major centres of populats'on. Sporting activities The building supports.. EB Lions football club (who run 25 teams of all ages for girls, boys. women and men) wrth the changing rooms, showers and meets.ng facilits'es for coaches. Edlesborough Tennis Club is active in participating in all aspects of the charity, not just the sport of tennis. Edlesborough Cricket Club host matches on a Saturday and a local ladies team uses the facilities on Sundays. Our gym facilities have continued to attract new members, and training is provided together with fitness programmes desgned to suit all ages over 18 and espea'ally senior citizens. Social Facilities Our kitchen and bar activities are operated by a separate trading company and continue to be succe88ful in bringing the community together. In conclusion, we continue to look at new initi'atives and ways to provide support to our rneMbe and the community that surrounds us. Page 3
Edlesborough Community Sports Club CIO Trustees. Report (continued) RESERVES POUCY AJI funds are unrestricted and held in a General Reserrfe. The General Reserve stsnds at £79.333 at 31 st May 2025 {£62.554 31 st May 2024). The Trustees believe that it is prudent for the Charity to build up and maintsin specific funds to cover the following: 1. Building Reserves are required to cover ongoing dilapidations and future repairs. The pavilion is fairly new, having opened in 2021. but the Chanty has a paIring lease. and the trustees cOnser it necessary to build up a resenie against possible need. A figure recommended by a local supieyor suggested that £15,000 would be appropriate for a building of this value. No immediate expenditure has been identified so the intentÉon is to build this fund up over a 10 year period by seth.ng aside £1.500 per annum. It is four years since the pavilion opened so the current reserrfe has been increased from £4,500 to £6,000. The total figure required. and the assoaated amount put aside each year, will be reviewed annualty in line with any works carried out and any works identified for the future. A dilapidations program has now started to enhance the intemal appearan of the building. 2. Gym Equipment Reserves are required to replace the current gym equipment as Ft reaches the end of its practical use. The gyrn represents an important and sizeable part of the total Charity income and to ensure that this is maintained it is important we ensure that the gym equipment is kept at an acPtable stsndard for the members. Any material loss in gym membership numbers would have a detrimental impact on the Charity finan5. The current gyTn equipment has an estimated replacement value of £80,000 and lrfe expectancy of 5-10 years, dependent upon the level of use. This reserve has been extended to include Catering Equipment which is in the balance sheet at £7,453. The Trustees aim is to build up a reserve by putting aside £12,000 per annum so the fund will now be increased to £40,060. The level of the total fund, and assoaated amount put aside each year, will be reviewed annually dependent upon the perceived wear and tear, expected Itfe span and the projected rep1arnent cost for each item. 3. Specrfic Projects Reserves were required to fund two projects that have been carried out since the pavilion opened. but the Charity was obligated to complete. Firsty, the car park required a top surface, and the second project was to purchase and install a covered bicycle rack for use by the pavilion members. Both projects were completed during 2024 and the associated expenditure is reflected in the Tangible Fixed Assets within the Balance Sheet. No other significant projects or expenditure h8ve been identified or ar• plann$d for tha foroseeablè. Since the year end a new bank account has been opened so that the reserve monies may be held separately and are easily identffiable. Page 4
Edlesborough Community Sports Club CIO Trustees. Report (continued) Trustses and offlcers The trustees and OffirS serving during the year and Sin the year end were as follows.. N Fox (appointed 20104r2022) P Hancock (resigned 1510312025) S Brown (resigned 1211 or2025) K Meredith (resigned 0311112025) M Plaats (appointed 0310712023) D Roberts (appointed 03107r2023) C Walter (appointed 03107r2023) D Ferguson (appointed 0810112024) D Flynn (resigned 0210912024) J Woodcock (appointed 09112r2024) P Brennan (appointed 02106r2025) Structure, govemance and management Nature of governing document The charity is controlled by rts goveming documenc a deed of trus( and consts'tutes a limited company, limited by guarantee, as defined by the Companies Act 2006. Recmitment and appointment of Trustees As required by the articles of the charity, new trustees are appointed by the existing Trustees. The maximum permitted number being 15. Before election a trustee must confimi in writing that they have read and understood the objectives of the charity and also understand various advice issued by the Charity Commission. Relationships wtth relatod parties ECSC Tradlng Ltd Edlesborough Community Sports Club CIO owns 100% of the share capital of ECSC Trading Ltd. The annual report was approved by the Trustees of the chanty on 2 February 2026 and signed on its behalf by.. Page 5
Edlesborough Community Sports Club CIO Trustees. Report (continued) Walter Tru D Robe Trustee Page 6
Edlesborough Community Sports Club CIO Statement of Trustees. Responsibilities The Trustees are responsible for preparing the Trustees, report and the financial statements in accordan with the United lfjngdom Accounting Standards (United lfjngdom Generally Apted Accounting Practi) and applicatAe law and regulations. The law applicable to charrknes 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 chanty and of the incoming resources and applicats'on of reSoUrS of the charity for that period. In preparing these financial statements, the Trustees are required to.. select suttable accounting policies and then appty them consistenty, observe the methods and princrples in the Charities SORP" make judgements and estimates thal are reasonable and prudent state whether appli12ble accounting standards have been followed. subject to any materÉal departures disrjosed and explained in the financial statements; and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible ft)r keeping proper acUntIng records that disclose with reasonable accuracy at any time the financial position of the chartty and enable them to ensure that the financial statements compty with the Charities Act 2011. the CharitFes (knunts and Reports) Regulations 2008, and the provisions of the constrtution. The Trustees 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 irregularttres. The Trustees are responsible for the Maintenan and integrity of the corporate and financial information included on the charitable companls website. Legisfation goveming the preparats'on and dissemination of financial statements may drffer from legislation in otherjurisdictions. roved the Trustees of the charity on 2 February 2026 and signed on its behaff by. Wal Trustee Page 7
Chartered Accountsnts. Report to the Trustees on the Preparation of the Unaudited Statutory Accounts of Edlesborough Community Sports Club CIO for the Year Ended 31 May 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Edlesborough Communty Sports Club CIO for the year ended 31 May 2025 as set out on pages 10 to 18 from the companls aco)unb'ng records and from information and explanations you have given us. As 8 practising member firm of the Institute of Chartered Accountants in England and Wales {ICAEW) we are subject to its ethical and other professional requirements which are detailed at http.'IlwMv.icaew.comlenl memberslregulations-Standard&and-guidancel. This report is made solely to the board of directors of Edlesborough Community Sports Club CIO, as a body, in accordance with the tenns of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Edlesborough Communty Sports Club CIO and state those matters that we have agreed to state to the board of directors of Edlesborough Communty Sports Club CIO, as a body, in this rewt, in accordance with ICAEW Technical Release 07116 AAF. To the fullest extent permitted by law, we do not accept or assume responsibilty to anyone other than Edlesborough Communty Sports Club CIO and rts board of directors as a body for our work or for this report. It is your duty to ensure that Edlesborough Cornmunty Sports Club CIO has kept adequate accounting records and to prepare statutory accounts that gtve a true and fair view of the assets, liabilities, financial position and of Edlesborough Community Sports Club CIO. You consider that Edlesborough Community Sports Club CIO is exempt from the statutory audit requirement for the year. We have not been instructed to cary out an audrt or a review of the accounts of Edlesborough Communty Sports Club CIO. For this reason, we have not verified the accuracy or completeness of the accounting records or infonnation and expTanab'ons you have given to us and we do not, therefore, express any opinion on the statutory accounts. SG ccountancy Solutions Ltd 106 Dunstable Road studham Beds LU6 2QL 2 February 2026 Page 8
Edlesborough Community Sports Club CIO Independent Examinarfs Report to the trustses of Edlesborough Community Sports Club CIO I report to the Trustees on my examinalion of the accounts of Edlesborough Community Sports Club CIO for the year ended 31 May 2025. Responslbllitios and basis of roport As the charity Trustees of Edlesborough Community Sports Club CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Acf). I report in respect of my examination of the Edlesborough Communty Sports Club CIO'S accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Direth'ons gNen by the Charity Commission under section 145(5){b) of the Act. Independent oxaminevs statement I have completed my examination. I confim) that no material matters have come to my attention in connection with the examination gmng me cause to believe that in any matertal respect. 1. accounting records were not kept in respect of Edlesborough Communty Sports Club CIO as required by section 130 of the Act; or 2. the accounts do nok accord with those records: or 3. the accounts do not comply with the accounting requirements conceming the fonn and content of accounts set out in the Charib'es (Accounts and Reports) Regulatj'ons 2008 other than any requirement that the accounts give a Irue and f'r vieW which is not a matter considered as part of an independent examination. I have no cOnmS 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 reachéd. Mr Keith Anthony Hume ACMA 13 Momington Avenue Liverpool Merseyside L23 OSA 2 February 2026 Page 9
Edlesborough Community Sports Club CIO Statement of Financial Activities for the Year Ended 31 May 2025 Unrestrfcted funds Total 2025 Income and Endowments from: Donations and legacies Investment income Other income 350 278 89,105 350 278 89,105 Total income 89,733 89,733 Expenditure on: Raising funds Charitsble activities (3,486) (69,468 {3,486) 69,468 Total expenditure (72,954) 72,954 Net income 16,779 16,779 Net movement in fijnds 16,779 16,779 Reconciliation of funds Total funds brought forward Total funds carried foward 62,554 62,554 12 79,333 79,333 The notes on pages 13 to 18 form an tntegral part of these financial statements. Page 10
Edlesborough Community Sports Club CIO Statement of Financial Activities for the Year Ended 31 May 2025 (continued) Unrestricted funds Total 2024 Note Income and Endowments from: Donations and legacies Investrnent income Other income 4,216 86 75,570 4,218 75.570 Total income 79,872 79,872 Expenditure on: Raising funds Charitable activities (729) (63,085 (729) 63,085 Total expenditure Net income 63,814 63,814) 16,058 16,058 Net movement in funds 16,058 16.058 Reconciliation of funds Total funds brought forward Total funds carried foNiard 46,496 46,496 12 62,554 62,554 All of the charrty's activities dertve from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 12. The notes on pages 13 to 18 form an integral part of these financial statements. Page 11
Edlesborough Community Sports Club CIO (Registration number: 1160939) Balance Sheet as at 31 May 2025 2025 2024 Note Fixed assets Tangible assets Investrnents 30,429 100 14,912 100 30,529 15,012 Current assets Debtors Cash at bank and in hand 2,653 48,962 7,495 45,751 53,246 10 51,615 Creditors: Amounts falling due wlthin one year Net current assets 11 2,811 (5,704) 48.804 47,542 Net assets 79,333 62,554 Funds of the Charity: Unrestricted income funds Unrestricted funds 79,333 62,554 Total funds 12 79,333 62,554 Th statements on pages 10 to 18 were approved by the Trustees, and authorised for issue on 2 and signed on their behaW by. bwary 202 alt Trustee The notes on pages 13 to 18 form an integral part of these financial statements. Page 12
Edlesborough Community Sports Club CIO Notes to the Financial Ststements for the Year Ended 31 May 2025 1 Accounting policies Statement of compliance The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended practi issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102) and the Charrties Act 2011. Basis of pparatIOn Edlesborough Community Sports Club CIO meets the definition of a public benefit entty under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transathon value unless otheThvise stated in the relevant note(s) to these accounts. Going concern The Trustees consider that there are no material uncertainties about the charitys ability to continue as a going COnrn. Income and endowments Voluntary income including donations, gifts. legacies and grants that provide core fijnding or are of a general nature is recognised when the charity has entitlement to the Income, it is probable that Ihe income will be received and the amount can be measured with sufficient reliabilty. Donations and legacies Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. Investment income Dividends are recognised once the dividend has been declared and notffication has been received of the dividend due. Expenditurè All expenditure is recognised once there is a legal or o)nstwctive obligation to that expenditure, Raislng funds These are costs incurred in attracting voluntsry income, the management of investments and those incurred in trading activities that raise funds. Governanc8 costs These include the costs attributable to the charitys compliance with constitutional and statutory requirements. including audit, strategic management and Trustees meetings and reimbursed expenses. Page 13
Edlesborough Community Sports Club CIO Notes to the Financial Ststsments for the Year Ended 31 May 2025 (continued) Taxation The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finan Act 2010 and therefore rt meets the definition of a charttable company for UK corporats'on tsx purposes. Accordingly, the charity is potentially exempt taxation in respect of income or capital gains re[Ved within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fixed assets costing £250 or more are inttially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impainnent losses. Depreciation and amortlsation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic lrfe as follows: 4• Asset class Property Improvements Computer Equipment Fixtures & Fittings Depreciation method and rate 10% Straight Line on Cost 33% Straight Line On Cost 25% Reducing Balance Trade debtors Trade debtors are amounts due from customers for merchandise sokl or seniices perfomied in the ordinary course of business. A provision for the impairment of trade debtors is established when there is objective eviden that the charity will not be able to collect all amounts due according to the original temis of the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call depostts, Trade credltora are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classrFied as current liabilities rf the Charty does not have an unconditional right, at the end of the reporting periJ. to defer settlement of the creditor for at least e1ve months after the reporting date. If there is an unCOnd"0nal right to defer settlement for at least e1ve months after the reporting date, they are presented as non-Cuentl5abi1itles. Fund structure Unrestricted income funds are general funds that are available for use at the Trustees discretion in furtherance of the objectives of the chanty. Page 14
Edlesborough Community Sports Club CIO Notes to the Financial Statements for the Year Ended 31 May 2025 (continued) Financlal instruments 2 Income from donations and legacies Unrestricted funds General Total funds Donations and legacies.. Legacies 350 350 Total for 2025 350 350 Total for 2024 4,216 4,216 3 Invostment income Unrestricted funds General Total funds Interest re1vable and similar income," Interest receivable on bank deposrts Totsl for 2025 278 278 278 278 Total for 2024 86 86 4 Net incomingloutgoing resources Net incoming resources for the year include". 2025 2024 Depreciation of fixed assets 5,273 3,439 S Trustees remuneration and expenses No Trustees, nor any persons connected with them, have received any remuneration from the charity during the year. Page 15
Edlesborough Community Sports Club CIO Notss to the Financial Statements for the Year Ended 31 May 2025 (continued) 6 Taxation The charity is a registered charrty and is therefore exempt from taxation. 7 Tangible flxed assets Land and buildings Fumiture and equipment Total Cost At 1 June 2024 Additions 5,315 20.559 16,171 231 21,486 20,790 At 31 May 2025 Depreciation At 1 June 2024 Charge for the year At 31 May 2025 25,874 16,402 42,276 324 2,005 6,250 3,288 6,574 5,273 2,329 9,518 11,847 Net book value At 31 May 2025 23.545 6,884 30,429 At 31 May 2024 4.991 9,921 14,912 8 Fixed asset investments 2025 2024 Shares in group undertakings and parttcipating interests 100 100 Page 16
Edlesborough Community Sports Club CIO Notes to the Flnancial Statements for the Year Ended 31 May 2025 (continued) Shares in group undertakings and participating intsrests Subsidiary undertakings Total Cost Revaluation 100 100 At 31 May 2025 100 Net book valu8 At 31 May 2025 100 100 9 Debtors 2025 2024 Trade debtors Due from group undertakn'ngs Prepayments 496 1,911 246 1.060 1,911 4,524 2,653 7,495 10 Cash and cash equivalents 2025 2024 Cash at bank Short-temi deposits 13,741 35,221 45,751 48,962 45,751 11 Creditors: amounts falling due within one year 2025 2024 Trade creditors Accruals 1,669 1,142 2,985 2,719 2,811 5,704 Page 17
Edlesborough Community Sports Club CIO Notes to the Financial Ststsments for the Year Ended 31 May 2025 (continued) 12 Funds Balance at 1 June 2024 Incoming Resources expended Balance at 31 May 2025 Unrestricted funds General 89.733 (72,954) 16.779 Other 62,554 62,554 Total funds 62,554 89.733 72,954) 79.333 Balance at 1 June 2023 Incoming Resources expended Balance at 31 May 2024 Unrestricted funds General 79.872 (63,814) 16,058 Other 46,496 46,496 Total fund8 46,496 79,872 (63,814 62,554 13 Related party transactlons During the year the charity made the following related party transactions.. ECSC Tradlng Ltd (Edlesborough Community Sports Club CIO own 100% of ECSC Trading Ltd At the balance sheet date the amount due from ECSC Trading Ltd was £1.911 (2024 - £1,911). Page 18
Edlesborough Community Sports Club CIO Statement of Financial Activities by fund for the Year Ended 31 May 2025 Total Total Unrestricted Unrestrlcted Funds Funds 2025 2024 Income and Endowments from: Donations and legacies Investment income Other incom8 350 278 89,105 4,216 86 75,570 Total income 89,733 79,872 Expenditure on: Raising funds Charitable activiti'es {3,486) 69,468) {729) 63,085 Total expenditure 72,954) (63,814) Net income 16.779 16,058 Reconciliation of funds Total funds carried forward 16.779 16,058 This page does not form part of the statutory financial statements. Page 19
Edlesborough Community Sports Club CIO Detsiled Statsment of Financial Activities for the Year Ended 31 May 2025 Total 2025 Total 2024 Donations and legacies Legacies and bequests 350 4,216 350 4,216 Investment Income Interest on cash depostts 278 86 278 86 Other income Rental income Other income 30,000 59,105 89,105 30,000 45.570 75,570 Raislng funds Fundraising costs (3,486) {3,486 (729) 729 Charltable activitles Bank charges Depreciation of Offi equipment Depreciats'on of freehold property Depreciation of freS and fittings Rent and rates Water rates Light, heat and power Insurance Repairs and maintenan Telephone and fax Office expenses Computer software and maintenance costs Trade subscriptions Sundry expenses Cleaning Accountancy fees Consultancy fees (1,046) (1,423) {2,005) (1,845) {561) (207) (15,394) (2,532) (8.598) {1.279} (402) (4,127) (6,451) {3,184} {16,077) (3.797) (540 (69,468) (1,110) (1,546) {324) (1.569) (25) (912) (16,724) (1,945) (4,948) (1,338) {1,732) (4,307) {6.132) (2,965) (12,813) (4,155) {540 (63,085) This page does not fomi part of the ststutory financial statements. Page 20