Adel War Memorlal Assoclatlon Charity number 1161141 A company limited by guarantee number 09197946 Annual Report and Flnanclal Statements for tho year onded 30 ￿Ptembar 2022 COMMUNIT ACCOUNTIN Adel War Memorial Assoclatlon Annual Report and Flnanclal Statements for the year ended 30 September 2022 Contsnts Page Trustees, report 2to4 Examinefs report statement of flnancS818cilvtties Balance sheet Notes to the accounts 8t0 13 Prepared by West Yorkshlre Communlty Accountancy kni¢e CIO Adel War Memorlal Assoclatlon TrustM•' r•port for th• y•ar •nd•d 30 S•pt•mb•r 2022 R•f•r•nc• and admlnl•tr*llv• datsll# of th• charlty, Il• tN•t•o• and advl•or4 The tru8tees during the finar￿181 year and up to and induding the d8te the report was approN*d were.. Nam• Pwition Helen Murray Chair Oav¢d Pike Treasurer Nathanial Wright Marl( Mcfartane Gordon Murray Bernard Riley Les Tugwell Steve Ridgway Darren Needhwn Nick Beeson Nicky Oakley Bndget Pety Mark Pol￿8Y Wendy Alh'80n Mike Inman Darren Clarkson Jon Hodgson Resyned September 2022 Rg$bJn￿ March 2022 Resvjn￿ March 2022 Rewned Octobef 2022 Appointed March 2022 pointgd March 2022 nted Seplemb8r 2022 Appointed Sepleml)er 2022 inted September 2022 Apw"nted September 2022 charlty numb•r 1181141 Registered in England and Wa Company numb•r 09197946 Rtymtwed in Engknnd and Wakrys Rogl•ter•d and prfnclpal addrM• Church Lane Ad Leeds, LS18 8DE 8ank•rn Cwratwe Bank p Nat We8t Bank plc Ind•pond•nt •xamln•r Simon Bostrom FCIE W•sl YoTk•hlre Communlty Accountancy S•rvlc• CIO String8r House 34 Lupton Street Leeds LS10 2QW structurn. g¢)vomanc• and manag•mont The charty is a company limited by guarantee and was formed on 1 Septthnber 2014. It IB g¢wgrned a memorandum and articles of as¥wi8tKfft as ameThJed by speaal re8cAuticffl wistered at compan hou89 on 5 February 2015 and 10 October 2￿. The liabilty cl the members in the event of the CoMp￿Y being wound up is lfftirted to a sum nol exceeding £10. Mth¢)d of rgcrultmont and appolntsnont of trust•O8 The Iru$tee$ of the ¢hafty are also the directo￿ for tho purpos85 of c(¥npwry l&¥ ￿ are 8pp)inted by the member8 8t th8 AGM. Adel War Memorlal Assoclatlon Trust••s' r•port qcontlnu•d) for th• y•ar •nd•d 30 S•pt•ml>•r 2022 ObJèctlv•8 and actlvltl•• Tho ch•rW8 oblects Th& provision and maintsnan¢e of a ccffimunty centre and p￿Y1￿j f*kls for the use of th& inhabrtants of Adel and its no￿hboUrhood and the wder community wrihout d￿￿n¢t￿)n of polttal. religious or other opinions, including sJs8 of meetings. I￿tureS and classos and for othw forms of recreab.on and leisur&time occupation. wth the object of improving of lrfe for th8 said inhatrftants. The land and building6 owned by the charity shall be held In trust frK the purpose8 of the sakj comrnunty tyitre and plw'ng f￿. The ch*rW• maln •cllvttl•8 The chartys main xtivib88 are the provision of sp)rts 8nd 8cthI fxiNtI•s. Publlc b•nofft •tat•m•nt In setting our oty'ectÉves and pknning our 8th"¥rt￿ our TNstees givon s8riou8 consideration to tho Charity CoMM￿n'S general guidance on pl￿1￿ beneftL Achlovoments and porfomi•nc• 'During the year, numerous COU￿11 and &%•￿ti￿ Ccffimittee meetings took ￿0c8 tr) consider th? ¢)verar¢hlng Consti￿110n of the charity IAWMA) and modgmise the ￿ticleS of Assctth"on 80 thèy were more refiective of AWMA waB run and in aco)rdarKe t*thh Iho r8b8vant legL8LknJn appropnats for AWMA This culminated in an Extraordinary Gengral Meeting being held on 27th September 2022 where memborB of AWMA wera asked to consKler and vote on resc4uticffj relating to 1. The adoptM)n of rewsed Articles ofAthXal￿ for the Company 2. Th¢ election of Directo￿ to the C(ynpany pursu￿1 to the wn of re80urc8s. including the income and experKliture, of the chanlable Cl￿panY for the year. In preparing these financial statements, the trustees are required to". select 8Urtabl8 accounting pcdThs and appty th4m) c*)nsi5tenttr. observe tho methods and prinuples in the Charrties SORP", make judgements and e8l¥nates that ar? reasonabl8 8rMI prudent: slate whether applK8ble UK aco)unting Standards have be￿ fclbfftl. 8utr4￿t to ￿ materbl d8p8rture8 disclosed and èxplained in the finanaal statements., prepare tho a¢couni8 on a 90ing concem bas￿ unths rt 18 inoppropriata to preS￿￿e that the charitab LYJmpany wlll continu& In oporation. The tru8tses we rospon8ibl8 for kew'ng woper accounling r•c¢yd•vthk4) dI•d0￿ wlth rM•onable accuracy al any time the financ￿1 po8iti.on of the d)aritsble company and to 8nablè them to ènsum that the ffinancsal accounts eompty with the Comp8nie6 Act 2006. They are a80 re4)onsbl8 for saf&3uarding the assets of the cl￿rity and hence for taking rea￿nable Steps for the Prevent￿n and dgtection of fraud and other irregulafities. Thi8 report has been wopared in &ccKdance with tho Statement of RKommendgd Pr8¢tt•'. Actsjunting and Reporting by charrt￿ (Charrties SORP IFRS1021). and in accothnco wth tho spe¢01 provl8ion8 of th• Companies Act 2006 relth.ng to small CCffi￿nie$. Approved by th• board of tru•te8s on .. . .... ..... Signed.. (Truste•) Narne.. Adel War Memorlal Assoclatlon Ind•p•nd•nt •xamln•fs rnport to th• trust••s of Adel Vlar Memorlal Assoclatlon I report lo the charty trustees on my examination oflhe xcounts of the ¢harilable ccrfnpary forthe year ended 30 Sept￿ber 2022. which are set out on pages 6 to 13. Rgspon8ibllitI￿ and ba81s of r•port As the charty's trustees of the charrt*le ¢>Jnpany (wd algo ils direclors for ts purposes of company law) you are responsible for the preparation of the ￿)Unts irk acc(￿￿ne6 *ith tha reqUIr￿)ents of th& Crynpani88 2006 {'the 2006 ALV}. Having sats8f￿ myww that the ac￿￿Trts of the ¢hanlabl8 CLYnpany are not requred to be audited under Part 16 of the 2006 Act and are elKJible for independant examination, I rwt in re8P8Ct of my axamination of your charity$ ￿coUnts as carried out under sectson 145 of the Chariti.￿ kt Ilhe 2011 ACV). In Cal￿.ng OLrt my oxamination I hav& foHowed thè Directs'ons by the Chty commMs￿n under 14515){b} ol th 2011 Act. Ind•p•nd•nl •xamln•rf• •tat•m•nt Since the ¢hartsble compaws gro88 incxime exceed￿ £250.CW w ￿Miner must be a folbw ol a boty listed in sectson 145 of the 2011 ACL I confimi Ihot l am qualff*d to undertake the exwninakn bocau8018m a fdlcm of ACIE which 18 one of tho listed bodiès. I have completed my examination. l oxffimi that no matwi81 mattern have come to my attentvJn in conno¢tion with the examinatson giwng mo cause to bel￿• that in any material r88P8rt l a￿OUntIng records were not kèpl in respect of the ¢4xnpary 88 requiTed by ￿CtiOn 3&8 of the 2OJ8 Act,. or 2 the accounts do not accord wth those r￿Ords.. or 3 the accounts do not eth)p￿ wilh the ￿cOunts.ng requirnments of section 3* of thè 2006 Act other than any requirement that the accourts gw a *)d fair viv* is not a mattw conwdered as part of an Independent ex8minglion,' or 4 the accounts hgve not been weFored in xcordance with the methods and principles of the Statement ol Recommended Prath"ce for accountirvJ and reportiThJ by Chariti￿ laptltsble to charib'e8 PTep8ring their accounts in a¢¢ordance with the Financial ReportirvJ Stsndard a￿￿able in the UK and Republic of Ireland (FRS 102)1- I ha￿ no concems ond have come acr088 no olher rnattarn in connecth)n with the examination to which attent￿n should be drawn in thi8 report in order to oft￿8 a woper undgrstanding of tho acxounts to be Te•¢hed. Namè.. Slmon Bostrom FCIE 13 March 2023 W•st York•hlrn Communlty A¢countancy S•rvlc• CIO Stringer House 34 Lupltsn Street Leed¥ LS10 2QW Adel War Memorlal Assoclatlon Statement of Flnanelal Actlvltles (Includlng summary Income and •xp•ndlturn account) for th• year •nd•d 30 S•pt•mb•r 2022 2022 2022 unrestn.cted Re8trict&l fund8 funds 2022 Total lund8 2021 Total fund8 In¢om• from: Grants and donation8 A8sociat1c￿ subscriptions Section's subscriptKJns Section's fundraising Section's other Inc￿ne Lettings Rental income Sponsor8hip8 Other Income Inléiost income Total Incom• 12,318 48.372 107.916 31.732 73,702 59,014 12,750 10,175 580 705 357,264 2.661 14.979 48.372 107.916 31,732 73.702 59,014 12.750 10,175 580 705 359.925 48,528 40,734 83,249 16,407 44,498 16,756 12,000 9,081 81 271,335 2.681 Expendlturn on: Employment costs Rate8 13) 34.851 34.851 30.689 31,938 5,045 37.690 1,261 22,353 285 2,400 31,938 5,045 40,351 1,261 22.353 285 2,400 17,693 5,873 47,732 51 13.547 In8uran Ropairs. maintenance 8nd renewal8 Prlnling, p)stage and 8lat¢onery Cleoning and waste dlop08al Advortlsing and PUbl￿1ty Independent examination Licenc Costs of &tivrtie8 Bank charges Bank interest P8yabl• Dopr•ciation Other •Jministrabve expendituro Total •xpondltur• Not Income l {oxpondlturo 2.661 2,400 314 54,503 2,283 1,198 48,579 1,427 227,040 44,295 148,357 2,137 1,452 148,357 2,137 1,452 51.867 1,759 345.996 13.929 7,803 1.759 335,532 21,732 10,464 (7,8031 Fund balanc•8 brought lorwavd Fund balanc•• carrl•d loThv• 326 970 348,702 88,655 80,852 415,625 429,554 371,330 415,625 14) Al ir￿0M1￿9 resources arKI resources wjendgd d8rThB frDm crffrtknutng actrvitw. Adel War Memorlal Association Balance sheet as at 30 Sept•mb•r 2022 2022 2022 Unrestritsj ReStr￿ted 2022 Total 2021 Total Fix8d as80ts Tangible assets Total Ilxod a￿•tr 15) 179.379 179.379 79.087 79.087 258,466 258,466 241,146 241,146 Curr•nt a88•ts Stock Debtor8 and prepayments Cash al bank and in hand Total curront amots 5.241 24.414 254.711 284.366 5,241 24,414 256,476 286,131 1,925 28,881 239,724 270,530 161 1.765 1.765 Curr•nt Ilabllltl••". •mounts falllng du• wmhln on• y••r Creditorn and accruals Total curr•nt Il•bllltl•• 18) 75.917 75.917 75,917 75,917 48,342 N•1 Gurr•nt a•••ts i (Its￿1ftts•) 208.449 1.765 210,214 222,188 ToL*l aM•t• IM• ¢urrnnt Il•blllllo• 387,828 80,852 468.680 463,334 Cr•dltorn: amoufits f•lllng du• aft•r on• yMr (g) 39.128 39.126 47,709 Not a•••t• 348.702 80.852 429,554 415,625 Fund8 Unrestricted funds Restricted funds Total fi•nd• 348,702 348.702 80.852 429,554 326,970 80 852 80,852 348,702 415,625 Forthe ￿r eTh4lrvJ 30 2022 th lo frcffi ￿¥t 477 oflhe Compani•8 20C6 r•lthrYJ kn IM￿ ctffip•ri••. Th• mèmberj have not tt* thorfthble ccffipany to an forthe y¢*rin gWlk)ft in •¢¢*Y4•rtr 86cbon 478. Th8 In*tee6 aso Ihe the ofLwparry lawl the* roW￿￿MIl$S r¢rg)rw￿tvJ •nd ￿1h FRS 1021offv¢il￿ 20191. The financ￿1 statements were approved by the board of trustees on ... . Signod.. (Truste8) Adel War Memorial Assoclatlon Notes to the aceountg for th• year •nd•d 30 S•ptemb•r 2022 1 Accountlng polkl•s 8asls of aGcotsntlng These accounts have bèefi prepared under the hislorlc81 (xssl conbpnlion wilh itams recognised al cost or transacbon value unless otherwi8e stated in the relevant notrfsl to these accounts. The financial Statements have been prepared in accordance 7Mth the Statemènt of ReccrfnmerKled PractKe.' Accounting and Reporting by Charth5 preparing their accounts in accordanee with the Fin￿¢181 Reporting Standard appI￿abl8 in the UK and Rfjpubl￿ of Ireland (FRS 102) (effectrrfe 1 January 20191 8nd with the Charitses Act 2011. The charity conskntules a publlc benefft ￿tity 8$ defin&J ty FRS 102. There has no change to the accounting polr*8 last yew. No ¢hang88 have be￿ made to th• ¥counts for prov￿8 yaar& Golng concorn The tTU8tees a￿ satisfied that thero are M rnalw￿ uncertaintss about the charitys abdty to continue. Incomlng r••ouY¢ All incoming resourc*s ar• includeAI in gatément d Fin¥￿￿ kniti8ts (SOFA) the Ghar be￿M•S entitled to the re8ourc86, it 1$ mor8 ￿katy than not that Ihe trust688 will rtteive thè re8ourc48 and the monetsry value ￿ b8 measU￿j with suffw)I r￿￿lIty. Grnnt• and don4tlon• Grants and donatsons are onty included in the SOFA whon Iho chenty ha8 unconditx)nal entldement to Ihg rosource8. Where gr8nl8 are related to perfo￿ance and specrfk doll￿8b108. they OTe x&)untad for as tha charity eams the right to con¥Kleratson by its p¢rfcrfmance. Exp•ndltur• •nd Ilabllltl•• Expendrture is rocognwl on an *£n￿l basJ"8 86 a I￿TrIty ts incurred. Liabil￿83 are recogni88d where it is mofe likety than not th8t thoro ts a legal or constructive Cblyt￿ commrtting the Chanty to pay out thé f88ourc88 and the amount of the can bg m&tsurod vAth rea8on8bb certainty. T￿•t10Th A8 a charty the (Kpnisthn beneffts frcffi ths reli￿ and is ggnerally exwnpt frcffi irmme tsx and capital gains tax but noi from VAT. Irrecover*le VAT ￿ Ind￿ in the cost of Iho8e items to which it relates. Tanglbl• flx•d a•••ts Tangible fixed costsng more than £5(h) arn Ca￿￿1￿1 afKI induded at cost including any incidentsl expenses of acquisition. Gifted assets are shcwn at the value to the charity on ￿lpt. Depreciation is provided on all tangib￿ frAed assets at r81es cab>JLqted to WTik off the Cost on a stralght line ba818 over their expected usèful e¢on(xnic 1pM as folb•M." Freehold land.. nil Freehold bLbildings.' over 20 All weather prtch.. over 10 years Fixtures and fith"ng8." over 10 ypars C8r park and tennis courts". over 10 years P•n8lon8 The charty operates a defined conth"bution schwne for the benefft of ampknyees. The costs of contributions are reccgnised in the year ar8 payable. Adel War Memorlal Assoclatlon Notos to tho accounts for the year ended 30 Sept•mb•r 2022 1 Accountlng poli¢10• contlnu•d Fund accounttng Unrestricted funds are availabl8 for use at the di8cretron of the Intslees In furttwa￿ ofthe general objective8 of the charity. Designated fvrtds are unrestrh*d funds eamwrked by the trusteos for parb'cular pUry￿. RestrKled funds are subieded to restricti￿$ on their expendi￿￿0 impxad by the ¢knor or through th6 tems of an appeal. Further explanats"¢M of the nature arnl puryN)se of each fund is inchjded in the not88 to tha ace{￿rtts. L•a•68 Ren18 under operating lea8e8 are charged on a stra￿ht line basis owr th8 lea80 twm or to an 68di8r date if thg1988e Gan be do￿￿Ined Ythjut financial penalty. Adel War Memorial Association Notos to th• accounts contlnuod for the year ended 30 September 2022 2 Grants and donatlon• 2022 2(r22 UnTestricled Re8tricl&l fvnds fvnds 2022 Tclal furvJ8 2021 Total funds Leeds Cty Council ILCC) HMRC Jcb Relent￿n Schwne IJRS) Sport England Sections donations Other donatson$ and grft aid 4.000 2.661 6.861 31,663 2,877 3.000 5,066 5,922 48,528 6.727 1.591 12.318 6,727 1.591 14,979 2.661 3 Staff co•ts and numbor• 2022 2021 Gr088 6alaries Social Security costs Pen$ion8 32,319 2.029 503 34,851 28,534 1,710 445 30.689 The avéragè number of empknyees during the yèar 2.2, bth'ng ￿ average of 1.3 full tmne equNal8nt 12021: 2.2. 1.3 FTEI. Thgrn wer¢ rK> emphw wth emoluments 8bo¥e £eo.000. D•fin•d ¢ontrlbutlon p•n•lon •ch•m• 2022 2021 Costs ol the scheme to the charity for the ypar Arnount of any conlributK*ns outstandiThJ al the y￿r end 503 104 445 91 4 R•8trlct•d lund• Inccrfnr¥J OutyoiThJ Tran8fer• Bal8rKe clf Floodlights Changing rcom8 Qt¢hen Bowls wlion fund Blooming backhands fund LCC Fencing 4,216 2,110 4.373 2,106 58,127 3,900 16,954 1.765 4,160 18.014 1,765 1.060 2,661 2,861 2.681 10.464 88,655 80,852 Fund nam• F4(￿dI19hts Towards the financing of the fkK#JlwJlts (The balance is the nel book value ol the asset onty, and the outg)ing is the annual depreciats'onl. Tu4vards the ffinancing of the changing rooms (The balance 16 the net bcm value of the asset onty. and the outgoing is the annual depreciation). TuKrd8 the krtchen refurbishment cosls (The balance is the net book valL of the asset onty, and the outg)ing ￿ the annual depreciationl. Don*ions IC*4￿rdS building a BO￿ pavilion IThe balance is th• net book value of the asset only. and the outwng i8 the annual depreciation). Funds (k)nated to b8 used to SUP￿ ￿￿entiallY 8chookhihlren to access free tennis coaching. Tuwardg the cost of fenc*￿ inwovements. Changing rc4)ms lQlchen BOW￿ pawlion fund Bloomlng backhands fund LCC Fencing 10 Adel War Memorial Association Notes to th• accounts contlnu•d for the y•ar •nd•d 30 S•pt•mbor 2022 4 0￿10n*t¢d Funds 2022 2021 Sports sections I weather pitch 153,485 15,234 168,719 145,200 16,983 162,183 6 Tanglbh ass•t• Freehold 18ThJ and prtch. car park and Fix1u￿, fith'ngB and Tot81 Al 1 Octot*r 2021 Addition$ At 30 September 2022 497.807 381,030 178,277 69,187 247,464 1,037,114 69.187 1,106.301 497.807 361,030 Al 1 Octolxr 2021 Charge for year At 30 September 2022 385.628 11,114 396.742 259,083 151,257 11,594 162.851 795,968 51,867 847,835 288.242 At 30 September 2022 101,065 72,788 84.613 258.468 At 30 September 2021 112.179 101.947 27.020 241.146 8 D•btorn and pr•paym•nt• 2021 Debtors Amounts owed by $ubsKliary compwry Prèpayrnents Other debtors 2.521 10,920 10,788 205 24.414 8,693 14,904 5,212 72 28,881 7 Ca•h at bank •nd In hand 2022 2021 Moin bank and cash Section6 bank and cash 60.281 1￿.195 256,476 57,550 182,174 239,724 8 Cradltorn and accrual• 2022 2021 Loan$ and ¢werdrafts Creditors Taxation and social security Fees paid in advance Accruals Othér creditors 4.313 7.192 20,230 1.458 47,233 2.400 628 75,917 33,355 2.400 92 48,342 Adel War Memorlal Association Notes to the accounts continued for th• year end•d 30 S•pt•mb•r 2022 9 Crodltors: amounts falllng du• aft•roN y 2022 2021 Lo8n8 and overdraft8 39,128 47,709 10 Relat•d p•rty ts¥nu¢tlon• Tru•t•• exp￿￿$ No trustee weived any exponses during this year or Ihe FnV#)US YW. TrU¥t￿ rnmun•rntloft and b•n•llt• No tn18tee received any remuneration or bonefft during thi8 or the prnvious y•ar. All membgr8 of The Adel W8r Memorial knociatscffi hold 1 Ordinwy sharn exh in Adel Sport8 and Soci Club Limited (registered Srtitity number 28437R). The charity ch8rged rent of £12,750 {2￿21- £12,LK)O) for the UB8 ofthe bar Ioungo area8 during the No donation was male lo the charty year {2020- £nil). The chanty has 9180 provthd loan ffinoncfj to tho arKI a balanco of £11,249 wa8 oul8tsnding at the yoor end (2021.. £14,904). 11 0￿1￿tIng l•a* Expected future minimum19080 p*7nonts over thè remainirKJ life of th? 18*86. analysed into thè peritsj in whith commitinent fall8 due: 2022 2021 Within one year In tho So￿nd to frfth indu8nie Ovor fve year8 frcln th8 trAlance Sheet dale 4,132 2,000 5,173 6.122 6,132 11,295 12 Adel War Memorial Assoclatlon statement of Flnanclal Activities includlng comparatlves for all funds (Includlng summary Incom• and •xp•nditurn account) for th• y•ar •nd•d 30 S•pt•mb•r 2022 2022 2021 2022 2021 2022 Total ful￿8 2021 Total funds fvrKIs fundg Incom• Grants and (knnation8 Association subscription8 Section's subscriptsons Se¢lion'$ fundr8i$ing Section'8 other inccme Lettings Rental income Sponsorship8 Othèr income Inlere$t in¢ome Total Incoffl• 12.318 48.372 107.916 31,732 73.702 59.014 12.750 10,175 36.731 40.734 83.249 16,407 44.498 16.756 12.000 9,081 2.e61 11.797 14,979 48,372 107,918 31,732 73.702 59,014 12.750 10,175 48.528 40,734 83.249 16.407 44,498 16,756 12,000 9.081 705 357,264 81 259.538 705 359,925 81 271,335 2.861 11.797 exp•ndltur• Employment costs Rate$ 34,851 27.812 2.877 34,851 30.689 686 17,693 5,873 47,732 S1 13,547 65 2,400 314 54,503 2,283 1,198 48,579 31,938 5,045 37,890 1,261 22,353 285 2.400 17,693 5,873 41,312 51 13.547 65 31.938 5.045 40.351 1,261 22,353 285 2.400 Insurance Repairs, maintenance and ren￿￿18 Printing, P08tage and stationery Cleaning and waste di8PO8al Advertising and publicty Independenl ￿aMInatIOn Lieeneel Costs of activiti88 8ank charges Bank interest pay8bk Depreciation Other administrativo oxwrKlituro Total ￿￿ndIt￿rn N•t In¢omg 1 {gxpondlturo) Transf•rn betwoon lundB 2.e61 6.420 314 51.168 2.283 1,198 40.776 1,427 2(6,605 52,933 148.357 2,137 1,452 3,335 148.357 2,137 1,452 51,887 1.759 345.996 13,929 7,803 7.803 1.759 335,532 21.732 10,464 (7.803) 20.435 18,6381 227,040 44,295 Gainsllloss8sI on revaluation of ffxe( Other gainsl{lossesJ Not mov•mont In fund• 21.732 52.933 (7.803) 18.6381 13.929 44.295 Fund balan¢e• brought forward Fund balan¢o8 ￿rrf•d fomird 326.970 348.702 274.037 326.970 88,655 80.852 97.293 88.655 415,825 429.554 371 330 415,625 13