Adel War Memorlal Association Annual Report and Flnancial Statements for the year ended 30 September 2021 Contsnts Page Trustees, report 2to4 Examinerfs report statement of financial activities Balance sheet Notes to the accounts 8t0 14 Prepared by West Yorkshire Communlty Accountlng Service Adel War Memorial Association Trust4*•s' r•port for the y•ar ondod 30 S•pt•mb•r 2021 R9fvrgnc• and admlnl•tr•llv• drtail• of tho ¢harfty, Its afid •dvl•or• The tru$tee$ during the financial year and up to 8rwJ inckndirKJ the date the report Yras apprDN*d were.. Nam• P081tlon Helen Murray Chair David Pike Treasurer Nathanial Wrlgm Secretary Mark Mcfarlane Gor¢lon Murray Bfrrnard Ri￿Y Lg$ Tuwdl Steve Ridgeway Darren Needham Nkk Be880n c￿ONed October 2020 Cwptod O¢tobor 2020 Ch•rlty nymb•r Comp•ny numb•r 1161141 Regi8ternd in Englw*J and Wale8 Regi#tered In EngLgr¥J 8nd Wak•s 09197948 R•gl8tsr•d •nd prfnelpal addrn Church Lane B•nk•rn CMperati¥e Bank plc Nat We8t Bank plc Leeds, LS16 8DE Ind•p•nd•nt •xamln•r Simon Bo8trom FCIE W•8t York•hlrn Communlty knountlng S•rvk• Stringer House 34 Lupton Street Leeds LS10 2QW 8tNeturn, gov•rnanc• and man•g•m•nt The charity is 8 c(￿PanY limitsd ty guarantee and was fomed on 1 SW•mber 2014. It Is governed by a mèmorandum and articles of a$￿18t￿)rt as anond8d by special resolution registered at companies house on 5 February 201 S. The lthility of th& members in the event of the c¢Mnpany being wound up18 limited to a sum not exwding £10. M•thod of r•¢rultm•nt •nd appolntmont of tru•t• The trustees of the charty oro alBo dlrectors for thg purwws of cLVnp￿y I￿ and am app)inted by tha membern at the AGM. Adel War Memorial Association Trustees. report (contlnued) lor the year ended 30 September 2021 Objectlves and act￿ltIeS Tho charity'8 ob5ects The provision and maintenance of a communty centre and playing fields for the u8e of the inhabitants of Adel and its neighbourh¢)od and the wider community without distinction of political, relKJious or other opinions, induding use of meetings, lectures and classes and for other fom)s of reC￿allOn and leisure-time OCeLtpation. with the object of improving of lrfe for the said inhabitant5. The land and buildings owned by the charty shall be held in trust for the purposes of the said community centre and playing fields. The charfty's main aetlvltS08 The charitys main activities are the provision of sports and social facilitses. Public benèfit 8tatemont In seth'ng our objectives and planning our activrties our Trustees have given Serious COllSK18ration lo the Charity Commission's general guidance on public benefrt. Achievom•nts and porfornianc• The community centre and 8POrts sections of the charity conts.nue to provide social and sports faciliti.es for the residents of Adel and the surrounding area. Flnancial rnvlèw The net income for the year was £44,295, incIL￿ing net income of £52,933 on unre8trtcled funds and nel ex￿ndit￿re of £8.638 on restricted funds. Reserves pollcy The charity's free re8eNes. exduding fixed assets, at the year end were £220,423. The designated ftjnds are those funds relating to the various sporting sectKJns of the charity along h￿th the all weather prtch account. The ¢harty does not have a reserves policy. Adel War Memorial Assoclation Trust￿8. roport (contlnu•d) for th• y•ar •nd•d 30 Sopt•mb•r 2021 Statsm•nt of trusto•8' mpoMlbllMI The trustees I￿0 are aFso the dir&lots for the pu￿ of company l&vl are fesponsible for preparrng the Trustees réport end the finan￿1 statements in accordance wth the ar¢ll￿ab￿ I￿ and UK Accounting Standards. Compgny l*w Nulre8 the trustees to prspara fmancial accounts ts aFKh financial year which give a true and fair vwi of the stste of affairs of the chantable company arKI of the incoming resources and applicatbon of rèsources, induding the income and eXper￿￿re, ofth8 GhaTttable comFony for the year. In preparing these financial 8lalemenls, the tJustees are required to.. 8elect Suitab￿ accountrng pyJli¢ies and 8ppty thern cM*steftty. •abser¥e the mthc*J8 and principlos in the Charib4x SORP,. m8k8 1LKlgem￿ts and 86tin8tes Ihat are r0080nable and prudent 8tate whether appluble UK accounling stsndards b88n folly*Yd, Subject to arry m*érlal d8parture8 disclosed and explained in the financial ststements; prepare the accounts on a going concern basis unlts88 1118 impprwth to ￿￿e8uMe that thè charitable company Vlill conbnue in operation. The tru8tees aro for keeping wopor a￿L￿nting rKords t*thKh disck*• with rèa8onabbo accuracy at any lime tha financk31 pots￿.0n of thè charitsble 0)mpany and to en#￿e than to en8ure that the finanual aco)unts omply with the Companie$ Act 20C6. They are a￿0 reSP)nsib￿ fc* safeguarding the assets of th¢ ¢h8rty and honGe for taking reasonable steps for the prnvention and delectson of fraud and other irregulantiv. This report ha8 been prepared in accordance with th8 Ststement of Rec￿￿mend9d Pra¢tico.' AcxounliNJ and Repo￿n9 by Ch8rrtie8 Icharnies SORP IFRS102}l. and in aco)rdan¢¢ with the 8P8Ckql provi8w)n8 of the Companies Act 2006 rela'ng to wno11 compan￿. sign￿ on beham of the board of tN$taes on . ... Slgned: . . (TnAtee) Name.. Adel War Memorial Association Independent •xamlnorf5 roport to tho trusteos of Ad•1 War M•morial Association I report to the charity trustees on my examination of the accounts of the charitable company for the yeor ended 30 September 2021, which are set out on pages 6 to 14. Respc*nsibilitle8 and bag18 of rnport As the charitys Iruslees of the charilabte company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the rgquirements of the Companies ALt 2006 {'Ihe 20C6 Act'l. Having sab'sfied myBeWthat the accounts of the charitabLg company are not Yequired to be audited under Part 16 of the 2006 Ad and are eligible for independent examination, l Teport in respect of my exam￿allon of your chafitys accounts as carried OLrt under seth.on 145 of the Chants"es kt (Ihe 2011 ACV). In carrying out my examinath)n I have followed the Directions glven by the Charity Commission under section 14515)Ib} of the 2011 ACL Independont oxamlnerfs 8L*emont Since the charitable companys gross income exceeded £250.000 your 8xaminer must b& a member of a bo listed in section 145 of the 2011 Act. I confim that l am qualified to undertake the examination tecause l am a member of ACIE which is one of the listed bodies. I have completsd my examination. I confimi that no material m8tters have come to my attention in connection with the examin8ts.on giving me cause to believe that in any materi81 respect." 1 accounting records were not kept in respect of th¢ c￿￿panY as required by se¢tion 386 of the 2006 Art or 2 the accounts do not 8c¢ord with tIKJse records., or 3 the accounts do not comply with the accounting requirements of seetion 398 of the 20Q6 Act other than any requiremenl that the accounts give a Mrue and fair view, which is not a mattor ￿nSidered as part of an independent examination., or 4 the accounts have not been prepared in accordance with the methods and pllnciples of the Slalemenl of Recommended Practice for accounting and reporting by charrties lapplieable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)]. I have no concerns and have Come across no olher matters In connectK)n with Ihe gxamination to which attentlon shoukl be dI￿n in thi$ report in order to enable 8 proper understanding ol the accounts to be reach￿. Signed.. Name". Simon Bostrom FCIE Date: Wost Yorkshir• Community A¢counllng SoNice Stringer House 34 Lupton Street Leeds LS10 2QW Adel War Memorial Assoclatlon Statement of Flnanclal Actfvltles (including summary Income and •xp•ndlturn account) for the year ended 30 September 2021 Notes 2021 Unrestricted funds 2021 R8Stricted funds 2021 Total funds 2020 Total funds In¢ome from: Grants and donations Association subscriptions Sects"on's Subscript￿n$ Seth"on's fundraising Section'$ other income Lettings Rental income Sponsorships Other income Inlgre$l income Total Income 121 36.731 40,734 83,249 16,407 44,498 16,756 12.000 9,081 11,797 48,528 40.734 83.249 16,407 44,498 16,756 12,000 9,081 52.342 37,381 92.645 4,377 36,654 17,848 12,000 6,934 81 259,538 81 271.335 60 264,845 11.797 Expendlture on: EmployThent costs Rate5 Utilities Insurance Repairs. maintenance and renewals Printing, postage and stationery Cleaning and waste dispos81 Advertising and publicty Independent examinats'on Licences Costs of activities Bank charges Bank interest payable Depreciation Other administrative expenditure Total •xp•nditure Nèt income l {•xpondltur•l (31 27,812 2,877 30.689 686 17,693 5,873 47,732 51 13,547 65 2,400 314 54,503 2,283 1,198 48,579 1,427 227,040 44,295 14,934 1,CEO 21,520 6,994 67,325 323 17.567 1.171 2,400 243 83,925 17,693 5,873 41,312 51 13,547 65 2,400 314 51,168 2,283 1.198 40,776 1,427 206,605 52,933 6,420 3,335 1,071 46.792 988 266,349 {1,504} 7,803 20,435 (8,6381 Fund balance8 brought forward Fund balancos carried fornard 274,037 326,970 97,293 88.655 371,330 415,625 141 371,330 l incoming resources and resources expended derive from continuing act￿ltIeS. Adel War Memorial Associatlon Balanc• sh••t a8 at 30 S•ptemb•r 2021 2021 2¢r21 2021 Totsl 2020 Total Flxed a880ts Tangitrle assets Total flxgd a8￿ts 15) 154,256 154,256 241,148 241.146 271,834 271,834 86,890 ¢urr•nt *•••ts Stock Debtor8 and prep8yments Cash at bonk and in hand Total currnnt a•￿ts 1.925 28.881 237.959 268.765 1.925 28,881 239,724 270.530 61 27.446 175.039 202.485 1,765 Curr•nt Il•bllltl•8: amounts falling du• wlthln on• ymr Creditors and accrual8 Total currnnt Ilabllltl•• 48.342 48,342 49,022 49,022 48.342 N•t ¢urr•nt I Illablllll••) 220.423 1.765 222,188 153,463 T4)lal •M•t• IM• cuff•nt Ilablllll•• 374.679 88,655 463.334 425,297 Cr•dltorn: amounts falllng du• •ft•r on• y••r 47.709 47.709 S3,967 326.970 88.655 415.625 371,330 Funds Unro8tri¢tsd fiJnd8 Restricted fund8 Tot•1 lund• 326.970 326.970 88,655 415,625 274,037 97,293 371.330 88.655 88.655 328,970 Compan*8 Acl 20(* relth¥ to smdl cmw¥es. The mambern haw not rewlred the thprrtable ta obtakn an clKs yawr kn q￿Sti￿ In ae1*rd#r￿￿l 8¢¢1itm 476. The tru5te88 Iwkno *0 the dweclor¥ olu)rwry L8wl8c*nTrA&*a th* re8pon￿￿1￿ for c4Jmptylng *llh FRS 102 ltifftCb¥* J*nuary 20191. The financial statements approN*d by the bogrd of trustees on . Signed.. (Trustse} Name.. Adel War Memorlal Assoclation N¢)t•s to the accounts for the year ended 30 Sept•mb•r 2021 1 Accountlng polld Ba818 ol accountlng These accounts have b00n pr¢pared under the historical cost con¥entw)n wth rtems r¢¢o3ni$¢d at cost or transaction value unless olheThvise stated in the relevant not•lsl to these accounts. Thg finaneial statements have been prepared in aceordance with the Statement of Recommendod Pwb"¢e.' Accounting and Reporting by Charities preparing their accounts in accordance the Finan¢ial Rewrts'ng Startdaf(l appl￿ble in the UK and Repu￿￿ of Irel8nd (FRS 1021 {effectNe 1 January 20191 and wrth the Charities Act 2011. Thg ¢harty conslitules a publ￿ bonerrt entity as d8fin8d by FRS 102. There has teen no change to the a￿o￿ntsng pcdicm since L*t yoar. No chang88 have been made to the 8c<*unts lor previous yeers. Golng conc•m The truslees arg sabrfwl that thém are no material uncert•intigs about the abihty to ¢ontinue. In¢omlng r••ourc•• All inwming resourc88 are I￿lL￿d in the Statement al Financial Aciivitss (SOFA) vl)8n the chanty t•comes enlrtled to the resources. it i¥ more liktty not that the tr￿1883 wll receive th& resourc4S ond the monetsry value ean be measur&J with Suff￿￿nt reliabilty. Grant• and donatlon• Grants and donats'on¥ 8ffj onty induded in the SOFA when the charity has UnC(￿dit￿nal entiknent lo the resoyrcés. Where gr£nt8 are related lo wformance and spocifi¢ Ih8y are ac03unted for as the charity eams the rbht to c(￿s￿lerab.0n by rts P8rforrnan¢e. Expendltur• and Il¥biliti ExFendilLITe is re¢ffjn￿d on an acyrual bg8i$ 88 0 ligtilrty is Incurr￿1. Li*>11￿$ are reLJ)gni66d whets it 18 more likety than not thal there is 8 Iggal or ¢on$tructiv6 obtoakn committing the charity to pay out the re80urces and Ihe wnount of th• th￿allon can be measured wlth r808onabbo certainty. Taxatlon As a charrty the organisafjon bon¢frts from rates Tel￿ arKI is generalty exempl from income tax and capital gain8 tax but not VAT. Irrecoverable VAT is irKluded in the cost of Ihose it￿& to which rt relates. T•nglbl• ftx•d *8•818 Tangible fixed ass8tS Costing more than £5￿ arn Ca￿￿1150d and includ•d at Cost including any Incidental expenses of acquisibon. Girted assets ar8 sh)wn at the value to the charity on receipt. Depreciation is provided on all tangib￿ r￿ed ass8ts at rates cakulated to writs off the cost on a straight line basis over their eX￿ted useful econom￿ live8 a8 folk7￿.. Freehold land.. nil Freehold buildings.. over 20 ￿rI I weather pitch". ovw 10 years Fixtures and fittings". over 10 years Car park and tennis courts.. over 10 years Pen$lons The Gharity operales a defined ¢￿tribY1￿m SCI￿ne for the benefft of its ernpbw. The wsts of C¢￿trIbut￿)n$ are recognised in the ￿ tw are payth. Adel War Memorlal Association Notes to th• accounts for th• year •nd•d 30 September 2021 1 Accountlng poikl•• contlnu•d Fund accountlno Unrestricted funds are availablè for use at the discrotion of the trustees in fvrtherance of the general objectwes of the chanty. Designalod funds are Unrestric￿ furKls earmarked by the trustees for parti￿18r purpc>888. Re$trnted funds are subjected to restr1d￿5 on thelr exFendltyre impJ8&1 by the dor￿ or through the tsmis of an appeal. Further explanation of th• naturè and purpose crf exh fund 18 inch￿￿ in the notes to the a¢¢ounts. L••• Rents undgr opgrgting lease8 8re ch8Tged on a straight line basi5 over the toa80 tomi or to an •art￿r date rf the lease can te dete￿Ined wthout ffinanual penatty. Adel War Memorlal Assoclation Notes to th• accounts contlnued for the year •nd•d 30 Sept•mb•r 2021 2 Grants and donallon• 2021 2021 UnrestfK#ed Restr￿1&1 fund8 2021 Total fvnds 2020 Total funds HMRC Job Retentrjn Scheme {JRS} Leéds c￿ Coun￿1 (LCC) Sport EngLqnd Foolball Foundatson Freemasons GrN The Game National Lottery Communty Fund Wesl Riding Football Association Sgthjns donations other donation8 and grfl ak 2,877 3,420 2.877 31,663 3,000 5.582 29,200 2.000 500 1.000 1.500 6,700 100 1,587 4.173 52.342 28.243 5.922 36.731 5,922 48,528 11.797 3 staff costs and numb•r• 2021 2020 Gr089 8alaries soc￿1 Security Gosts Pensions 28,534 1.710 445 30,689 14.092 14,934 The avera90 numb¢r ompbye85 during tho ￿Or 2.2. being an averap of 1.3 fvll ts'mo equivalent12020'. 1, 0.8 FTE). Thera were no empbyees with omoluments *Jow £80,000. D•ffln•d contrfbutlon pon￿On •¢h•m• 2021 2020 Costs of tho sc*beme to the charty for thè 445 4 R••trf¢t•d lund• Inc(*ning Outgoing Trnnslern Balancg Crt FIc4)dllght8 Changing rcom8 lQ'khen B¢)wls pavilion fund HMRC JRS Sport England We81 Riding FA Footbo11 Foundation 2021 Sport England {netsl LCC Eddie Isle R¢x)m Blooming backhands fund 6.326 64.873 4,420 19.074 2.110 4.373 4,218 60,500 4,160 18.014 1,060 2,877 2.000 100 2,877 11KI 3,IXIO 3,420 735 20.435 3.420 1.765 88.656 97,293 11,797 10 Adel War Memorial Assoclatlon Notes to the accounts contlnued lor th• year •nded 30 S•pt•mb•r 2021 4 RMtsl¢t•d ￿nd8 contlnu•d Fund nam• FIc¢4Jlights Towarts the financing of the fl￿11￿jhts (Thè baLance is the net twk value of the asset onty, and the outw.ng 18 the annual depreciab'on). Tu*8rds the fina￿￿ of the thanging rcK)ms ffhe balarKe is the net btsjk value ofthe asset ￿ty. and the outgoing is the annual depreciats)n}. Trywards the kitchen refurbishment costs (The balance is the net bcvJ( value of the 088el onty. and the outgoing is the annual depreciatson). Donation8 t￿ardS bu1￿31n9 8 pavilK)n (Th8 ba18n￿ is the net twk value of the as8et onty, 8rKI the outw'ng ig the annual depreciatsonl. Furlwh ￿hem? gfant towards ￿ployMent cogts. Covbj 19 Emerg8rrylur¥J tv•Mrds fLw)Iball ￿tI￿￿OI. Tvwards fTrthll kiL Tvward$ the Costs of adherer￿e to regulation8 duo to Covkl 19. Toward¥ thè east of Cr￿et nets. T¢7Kards thé cost of fefurbrJhing the Eddy Islo rotyn Funds donated to bé ￿￿d to 8UPPOrt FQtent*lty vulmrnbkn 8GIM>okhlldren lo acc45s fr98 tonnrd coxhin9. Changing rooms Kllchen Boyls pawlion fund HMRC JR8 Sport EngLqnd We81 Riding FA Football Foundation 2021 Sport England Inets} LCC Eddie Isle Room Blooming b*hand8 furKI O••lgnat•d Fund• In¢