Adel War Memorial Association Charity number 1161141 A company lirnited ty guarantee number 09197946 Annual Report and Financial Statements for the year ended 30 September 2023 WYCAS ¢OMMUNtTY ACCOUNSING WEST YQRKSHtRE Adel War Memorial Assoclation Annual Report and Financial Statements for the year ended 30 September 2023 Contents Page Trustees. report 2to4 Examinerfs report statement of financial activities Balance sheet Notes to the accounts 8t013 Prepared by West Yorkshlre Community AC￿untancY Servlce CIO Adel War Memorial Association Trustees. report for the year ended 30 Septembw 2023 R•f•r•n¢o and admlnl8tratlv• d•tsll& of thè chadty. 118 trustoets and advlsorJ The trustees during th8 financBI Jpar and up to arKI in￿dIng the date the re￿)rt tKa$ approved were.. Name Position Helen Murray Chair David Pike Treasurer Nathanial WTh3hl Secretsry Gordon Murray Bernard Ri￿Y Steve Ridgway Nick Beeson Bridget Pety Mark Powley Wendy Alison Mike Inman Darren Clarkson Jon Ho&Json Charity number 1161141 Registered in EngLgnd and Wa186 Company numb•r 09197946 Registered in EngLand and Wales Rfjglstered and prfnclpal addre88 Church Lane Adel Le8ds. LS16 8DE Bankers c(￿o￿ra11¥e Bank plc Nat West Bank pk Independent oxaminor Simon Bostrom FCIE West Yorkshlre Communty Accountancy S•rvi¢e CIO Stringer House 34 Luplon Street Leeds LSIO 2QW Structure. govemancg and managemont The eharity is a company limrted by guarantee and vras fomied on 1 Septemter 2014. It is governed by m￿Ora￿dUM and articles of a￿cla￿On as amer%l&J by SFeck?I reSolut￿n registered 8t CoMpan￿S house on 5 February 2015 and 10 Octcthr 2022. The Ik3bility members in the event of the company bw'ng wound up is limited to a sum not exceeding £10. Method of rncrnltmant and appointm•nt of truste The trustees of the chanty are alw the dIT￿tOrS kn the purFoses of company law and are appointed by the members at the AGM. Adel War Memorial Association Trustees. report (contlnued> for the year •nd•d 30 S•pt•mb•r 2023 obl￿tIv•S and •¢tlvltl The ¢haiity'8 objects The proV￿lOn and maintenance of a community centre and playing fields for the use of the inhabitsnts of Adel and its neighbourhood and the wider communty without distinction of political, religious or other opinions, including use of meetings. I￿tureS and classes and for other forms of recreation and leisU￿tiMe occupation, with the object of improving of life for the said inhabitants. The land and buildings owned by the charity shall be held in trust for the purposes of the said communty centre and p18ying field8. The charity's m•in activiiies The charws main actiwties are the provision of sports and 8cKial facilitie8. Public ben•frt ¥tat•mont In setting our obj'ectives and planning our activrties our Trustees have givan serious consider8tion lo the Charity Commtssion's general guidance on public benefit. Achievements and perfom)ance During the year the Board took the inrtialwe to replace the tired and wom out Decking. This started ￿th a projeet lo obtain a grant from Leeds City Council of £5k the overall project was completed successfulty at a cost of £15,147. There have also been projects to in51all solar panels which also involv8d a grant this has enabled the AWMA to l¢)wer the electricity cost by being able lo produce our own el￿tricIty. Sections also undertook projects to replace the old Scoreboafd for the Cricket 8nd Squash look the de¢i$ion to ￿plaCe the courts flooring both Board approval. Financial rwiew The nel income for the year was £2,488, including net income of £10.287 on Un￿trIcted fvnds and net expenditure of £7,799 on reslflcted funds. Re8erve8 poIIcy The designated funds are those funds relating to the various 8POrting 8ection8 of the dlariiy along wilh the all weather pitch account. The charity does not have a reseNes policy but the trustees are in the process of fomiing one. The charitys free reserves. excluding fixed assets. at the year end were £178,155. Adel War Memorial Association Trustees. report (contlnued) lor the year ended 30 September 2023 Statsment of tru•t•8•' mpomibilit¥o• The trustees (who are also the director5 for the pUr[￿se5 of ccrfnpany Iw) are responsible for preparing the Trustees report and the financial stalements in accordance with the appI￿ab￿ law and UKAccounting Standards. Compary law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the State of affwrs of the charitable company and of the incoming resources and application of resource5, induding the income and expendTture. of the Charrtab￿ company for the >Ear. In preparing th￿ financial slalements, the trustees are required to.. select suitatile accounting and them cons*nty, obsefft the metheds arKI prFnciples in the Cttarrt￿ SORP", make judgements and estimales that are reasonable arKI prudent state whether applicable UK accounting slandards been fcAltr•Rd. subi￿t to any m*erial tspartures disclosed and explained in the financk81 statwnents" prepare the a0￿Unts on a g)ing ¢xnrxn basis unless rt is to presume that the charrtab c(Mnp8ny will continue in oper8tion. The trustees are responstble for keer4ng prow acxounting r￿)rdS whlth disdtise ￿1th reasonab18 ￿ulacY at any time the financkgl postiion of the tharitsb￿ company and to them to ensure that the financial ac￿Unts comply with the compan￿ Act 20C6. They are also resFrf)nsible for safeguarding the assets of the thanty and hence for taking roa50nable Stops for the prevgntion and dets¢bon of fraud and other irregularibes. This report has been prepN3red in accordance with the Statement of R￿)mMended Practice.. Accounting and Reporbng by Charilies (Charittes SORP IFRS1021). and in acLx*dartt with the sreual prOvish￿S ol t Companies Act 2006 relating lo Small cc*mpanies. )proved by the b Signed.. (Trustee) Nam8'. Adel War Memorial Association Independent examIne￿$ report to tho trustaes of Adel War Memorial Associatlon I reyy)rt to the charity trustees on my examination of the accounts of the charitable company for the year ended 30 September 2023, which are set out on pages 6 to 13. Responsibilities and basis of report As the charity's trustees of the charitable company land also its directors for the purposes of company lawl you are responsible for thg pre*paration of the accounts in accordan￿ with the r8quir8meTrts of th& Compani&s Act 200S I'the 2006 ACVI. Having sab'sfied mysew th* the account8 of the charitable company are nol required to be audited under Part 16 of the 2006 Act and are eligib￿ for independent examination. I report in respect of my examination of your chantys accounts as carried out under section 145 of the Charities Act {'Ihe 2011 Acl'l. In carrying out my examination I have followed the Directions gNen by the Chanty Commission under sectton 145{5}(bl of the 2011 Act. Indop8ndent examinerfs Statement Since the charitable compan￿$ gross income exceeded £250,000 your examiner must be a felkm of a body listed in section 145 of the 2011 Act. I confimi th81 l am qualrfied to undertakg the examinalion b8¢ause l am a fgllow of ACIE which is one of the listed bodies. I have completed my examinab"on. l eonfimi that no material matter8 have ¢ome to my attention in connection with the examination giving me 08use to believe that in any material respeoL' 1 accountlng records were not kepl In respect of the company as required by 8ectSon 386 of the 2006 Act. or 2 the aecounls do not accord witt those records,. or 3 the accounts do not comply wth the accounting requirements of section 396 of the 2006 Act other than any rfjquiremont that the a￿oUnts give a'true and fair view which is nol a matter ￿nSIdered as part of an ind8pendent examinab"on,' or 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities lapplicable lo charrties preparing their accounts in accordance with the Financial Reporbng Standard applicable in the UK and Republic of Ireland {FRS 10211. I hav& no concerns and have come across no other matters in connectton with the examination to which attention should be drawn in this report in ofdgr to 8nabig a propor understanding of the accounts to be reached. Signed". Name.. Simon Bostrom FCIE 07103r2024 West Yorkshire Communlty Accountancy Servlco CIO Stringer House 34 Luplon Street Leeds LSIO 2QW Adel War Memorial Assoclatlon Statement of Flnanclal Actlvltl•s (Includlng summary income and exp•ndlturn account) for the yoar •ndod 30 S•pt•mb•r 2023 2023 2023 Unrestr￿ed Restricted funds funds 2023 Totsl 2022 Total funds Incom• from: Grants and donations A880Cial￿n 8ub8cripts'on8 Sectlon's subscript￿$ Section's fundraising Section's other income Lettings Rental incom8 Sponsor¥hips Other inccffle Interest ince￿e Tot•1 Incom• pi 21.823 55.017 143.943 37.455 10.0 31.823 55.017 143.943 37.455 67.CMM S4.959 30,¢))O 15.562 14,979 48,372 107,916 31,732 73,702 59,014 12.750 10,175 54.959 15.562 705 359.925 426.328 10.0(YJ 436.326 Exp•ndlturn ¢)n: Employment C08ts Rates 39.212 773 37.599 3,621 72,768 178 27.844 S54 2,4￿) 1,433 186,928 2,797 39,212 773 37,599 3,621 72.788 178 27,844 $54 2,4CK) 1.433 186,928 2.797 34,851 31.938 5,045 40,351 1,261 22,353 285 2,400 Insuranc Repair8. maintenance and renewal8 Prlnling, p08tage and stationery Cleaning and waste disp)sal Athertlsing and pUbl￿ty IndeFendenl examination Licences Costs of actiwtles 8ank charges Bank interest payable Depreciation Other 8dmini8lrative eypenditure Total oxpondltur• N•t Incom• l {•xpondltur•) 148,357 2,137 1,452 51,867 1,759 345.996 13,929 46,340 1,928 426,039 287 7.799 S4.139 1,928 433,838 7.799 2,201 Fund balanc•• brougm forward Fund balanc•• carrl•d forward 348,702 358,989 80 852 73,053 429,554 432.042 41S,625 429,554 {4) l incomirvj re80urrAs and re8ource8 expended derive from contiThJing actiwbe8. Adel War Momorlal Assoclatlon Balanco shoot as at 30 September 2023 2023 2023 2023 2022 Unrestricted Restricted Total Total Flx•d assets Tangible assets Total flxad as88t8 151 71,288 71,288 256,268 256,268 258,4e6 258,466 184,980 Curront as8•ts Stock Debtors and prepayments Cash at bank and in hand T<>tal eurrnnt as8èt8 8.969 14,145 251,747 274.861 8,969 14.145 253,512 276,626 5,241 24,414 256,476 288,131 181 17) 1,765 1,765 Current liabilitim: amounts falllng dug wlthin ono ygar Creditors and accruals Total curr•nt liabiliti•$ {81 96,706 .706 96,706 96,706 75,917 75,917 Net current assots I Illabllltlos) 178.155 1.765 179,920 210.214 Total a880ts le•8 curront Ilabllftle8 363.135 73,053 436,188 468,680 Croditorn: amounts falllng due ahr one year 191 4,146 4,146 39,126 Not a￿•ts 358,989 73,053 432,042 429,554 Fund8 Unrestricted funds General unrestricted funds Designated funds Unrestricted funds Re51rithd funds Total fund8 190.270 168,719 358,989 190,270 168,719 358,989 73,053 432,042 348.702 110) 348,702 80,852 429,554 73,053 73.053 358.989 Forthe year ending 30 September2023 the L*aritatAe o)mp8nyw88 entilèj to exempum from 8udtt urthr8e(*on 477 ofthe Cornpanie¥ Act 2￿￿ rekgling to small cornpanles. Tho membets ha￿ not TwirBd th8 chaiitable company to an aud￿ of 6ts acc￿nts forlhe yearin QUB5tion in 8cLwd8nc¥*•lh secti¢￿ 476. The trusteey ore also Ihe dTedors forthe purposes of company18w) athnowwe tF*1rresp0￿ib1￿es forcomptying th the requrernents of Ih8 Act wlh respect to 8CtountirvJ records aThJ th6 prep*alion of ac¢xbunts. The3e accounts been wepared in occordance vith the PTo*isioro applKatle to comp8n*s subiÈct lo Ihe small cA)Mpan￿$, reuirne artd *ilh FRS 102 leffeL*iv8 January 20191. The financial slatements were 8pproved by the board of trustees on .............................. .. Z. . (Trusleel Name.. Adel War Memorial Assoclatlon Notes to the accounts for the year ended 30 September 2023 l Accounting poliei 8a818 of accountlng These accounts have been prepared urKler the historical cost convention wth items Fecogni5ed at cost or transaction value unless otherwise slal¢d in the relevant nole{s} to the8e a¢￿unts. The firtancial 8tstements have been prepared in accordance with the Statement of Recommended Pract5ce.' Accounbng and Reporting by Charities preparing their accounts in accordance wrth the Financial Repo￿.n9 Standard applicable in the UK and Republ￿ of Ireland IFRS 102) (effective 1 January 2019) and with the Charities Act 2011. The charty ConSti￿teS a public benefft enttty as defined by FRS 102. There has been no Change lo the ac￿￿nting policies since last year. No changes have been made to the accounts for prevKJus years. Golng concom The trustees are satisfied that there are no matenal uncertainties about the charitys abilty to continue. Incoming resourc08 All incoming resources are included in the Statement of Financial Acbwties ISOFAI when the charity beLome$ entrtled lo the resources, if rt is more likety than not that the tTUStees will receive th& resources and the monetary value can be measured wth sufficient reliability. Grdnts arkd donatlon$ Gr8nts and don81ions are only included in the SOFA when the charity has unconditional entitlement to the resources. Where grants are related to P8rfomiance and speufic delNerables, they are a¢¢ounled for as the char eams the right to consideration by its perfomiance. Expanditurg and liablliti Exp8nditure is recognised on an accrual basis as a liability is incurred. Liabilities are Tecognised where rt 1$ more likety than not that there is a legal or con8tructt.ve obligation committing the charity to pay out the re80Ltrce8 and the amount of the oblBJab"on can be measured wrth reasonable certainty. Tax•llon As a charity the organisalion benefits from rate5 relief and is generally exempt from income tax and capitsl gains tsx bul not from VAT. lffecoverable VAT is includod in the cost of those it6ms to which it relates. Tanglble flx•d a880tss Tangible fixed assets costing more th8n £500 are capttalised and included at ￿$1 including any incidentsl expense5 of acquisition. Grfted assets are Shown at the value lo the charity on receipL Depreciats"on is promded on all tangible fixed assats at rat8S C8kulaled to write off the cost on a straight line basis over their exFected useful economic Iwas as follows." Freehold land.. nil Freehold buildings.. over 20 y8ars All weather Pltch.. over 10 years Fixtures and fiibngs.. over 10 years Car park and tennis courts.. over 10 years Adel War Memorlal Association Notes to the account5 for the year ended 30 Septemb•r 2023 1 A¢¢ountlng poll¢1•6 continued Ponslons The charity operates a defined contribution Bl*￿ne for the of ils empbjyees. The ccots of conlributs'on8 are recognised in the ￿ar they a￿ payable. Fund accountlng un￿striCted funds are avaif8t4e for u8e at the di¥ryetion ￿ Ihe trustee8 in furtheranc* of th8 gon8ral 0￿.ectIveS of the charity. Designated fvnds are unrestrifa•d fvnd6 earn1ark￿ by tho tru8t808 for parliculw purpDse& Restrthd fvnds arg subj'octsd to restricbon8 on their exp*)dI￿re Mnpowl by donor or through the tem18 of an 8ppeal. Endowment fund8 repre88nt those a83els whkh must be hekl pernanentty by the chartty, principally inv8$lments. Income arising on the endowment funds can bo usod In accordgnce wlh the objects of th• charity and 18 included 88 unrestricted incC￿8 unw rgslrKti"ons have b88n impD88d by tha donor. Any capitol gains or losses ari8irKJ on the inve8knents fom part of thg fund. Irwesbmwt manapmont charges ar￿ legal adv￿9 relating to the fund are charpj against th8 fund. Furthef expkqnation of tho nature and puw Lrf exh fund is inckmled in the n¢)tss to tho xcount•. L•• Rents under operatlng16ase$ are ¢h8rg8d on a straight line t)asis over th&1888e temi or to an 08rligr dale rftho19080 Can be dete￿nined wrthout financial penalty. Adel War Memorial Association Not•$ to th• accounts contlnued for th• y•ar •nd•d 30 S•pt•mb•r 2023 2 Grnnt• and donatlon• 2023 2023 Unrestrided ReBtric￿l funds furKIs 2023 2022 Total funds Lee(ts Crty Council {LCCI Wesl Yorkshire Ccrfnbined Autr￿1￿ (WYCA) Sect￿n¥ donations Adel Sports and &Kial Club Lwnitwj Other donattons and grft am 5.000 5,1)00 5,000 11,769 3.000 7,054 31,823 8.661 11,769 8.727 1.591 14.979 21,823 10,000 3 Staff eo•ts and numb•r• 2023 2022 Gros8 8al8rles Social security ¢￿ts Pensions 36.280 2.341 591 39,212 32,319 2,029 503 34.851 Th& average nurnber of empbyeos dunng tha year was 3. being an a￿ra9• of 1.3 full ￿me oquivalenl {2022'. 2.2. 1.3 FTE). Ther6 were no employe88 with emoluments al)ove £60.000. D•fln•d eontrlbutlon p•n•lon •ch•m• 2023 2022 Cost8 of the 8chwne to the chanty for th• Amount of any ¢ontribution8 out8tsndirKJ * tho 591 503 104 4 R••lrfct•d fund• Balance bff Incomuw Outgoing Transfgr8 88lancè rjf FloodI￿hts Changing rooms Kitchen Bowls pavilion fund Blooming l)ackhand8 fund WYCA Solar panel8 LCC Decklng 2,11 SS,127 2,106 4,373 260 1.060 51.754 3.640 15.894 1.765 16,954 1.765 (s.000) 5.000 110.0(N)I 80,852 10.000 7.799 73.053 Fund nam• FloodI￿hts Purpo￿ of r￿triction Twdrds the financing of the IIo(KllwJhts (The baknce 18 the net book value of the asset ¢)nty. and tho Qutgryng is the annual deprecIat￿n). Towanls the financing of the changing roL¥ns (The balance is the nel book value of the asset onty. and the oirtgoing is the annual depreciatonl. TMrd8 the kitchen rnfurtl18hm￿1 C08ts (Tr balartr is the ngt bc*)k valuo of the asset onty. and the outyoing 18 the annual depreciatThi). t)Qnati￿ towards buibJirMJ a pwknn (The balance is the net b)ok value of the asset onty. and the outgoing is the annual depreciation). Funds (k)nated to b8 to supp)rt FO￿￿91ty vulnerable 8choob*lldren to access free tenni5 CO￿h1n9. T(vArds solar panels. The transfer relate5 to the fix&J asset purchases for the general purposes of the charity. Tthvards decking installation. The transfer relalég to the fixad a$s•t purchases for the gelleral purposes of the chanty. Changing room8 Kitchen Bowls pavilion fvnd Blooming backh8nds fund WYCA Solar pane LCC Decking 10 Adel War Memorial Association Notes to the accounts continuod for the year ended 30 September 2023 6 Tanglbl• a•••ts Fre8l¥Jkl Pitch, car land arnl park and Fixlure8. ffttiThJ8 and Total At 1 OGtthr 2022 Additi'on8 At 30 September 2023 497.807 361.030 247.464 S1,941 299.405 1.11%.301 S1,941 1,158,242 497.807 361.030 At 1 October 2022 Charge for year At 30 September 2023 396.742 9.116 405.858 288,242 29,159 317.401 162,851 15,864 178.715 847.835 54,139 901,974 At 30 September 2023 91,949 43,629 120.690 256,268 At 30 Septwnb&r 2022 101.c￿5 72,788 84.613 2S8.468 6 D•btorn and pr•paym•nts 2023 2022 Debtors Amounts subsidiary company PrepayTnents Othgr (l¢bt 2,521 10,920 10,768 205 24.414 5.333 225 14,145 7 Ca8h at bank and In hand 2023 2022 aln bank and cash Sections bank and cash S7,￿8 195944 253,512 60,281 256,476 Cr•dltorn •nd •¢¢ru•l• 2023 2022 8ank loan8 Creditor8 Amounts ¢Med to sub8bJiary company Accruals Fees paid in advanco Toxalion and S￿la1 security Other crtrjitors 14,358 105 2.400 76.158 2,058 119 96.7C6 20.230 524 2,400 47,233 1,458 104 75,917 Adel War Memorlal Assoclatlon Notes to tho aGGoynts continued for the yur ended 30 September 2023 9 Credltorn: amounts f4111ng du• aftor ono y￿r 2023 2022 Bank bans 4,146 4.146 39,126 39,126 10 0o•lgnatod fund• IncomwwJ Outy)ing Transfers Balanca cjf Sports ￿lon¥ AJI weather pitch 153,485 15,234 168,719 153,485 15,234 188,719 11 R•l*t•d p•rty lrnn•actk>n• Tru•t•• •xp•nM• No tru8to8 receNed any expenses during th￿ ywr or the $￿8￿u8 yoar. Tru•to0 r•mun•ratlon and b•n•fft• No trustee received any remune1al￿n or benofft durir¥J this or the prevN)u8 year. Othor r•lat•d party tran••ctlon• All member8 of The Add War M6mofid hold 1 Ordlnary share 08Gh in Adel Sport8 and Sw'al Club Limited (registered number 28437RI. The chanty charged rent of £30.LM)0 (2022- £12,750) for ts u8e of the tor aThl bungè am8 during thè year. A donation of £3,(KIO W&B recer¥ed frL¥n Adgl Sport8 and Social Chjb Lwnlted th)natkn wa8 made to the charity th18 year (2022- £nil). 12 Oporntlng l•a• ExFe¢l8d future minimum ha8e pa￿￿18 over the remainirq lrfe crf the 1088e. anawed Into the perlod In the ¢c¥nmthwrt falb due 2023 2022 Wthln one year In the second to frfth years inclusiv& Ov•r fiva years frsal Advertising and publicity IndeFondenl examinatson LIc6nc86 Costs of activiii88 Bank char988 Bank interest payabl Depwialion Other administratNe expenditure Total •xp•ndltur• N•t Incom• I l•xp•ndltur•) 39.212 34.851 39,212 773 37,599 3.621 72,768 178 27.844 554 2,400 1,433 186,928 2,797 34.851 37.599 3,621 72.788 178 27.844 31.938 5.045 37.8 1,261 31,938 5,045 40,351 1,281 22.353 285 2,400 2,e81 285 2.4 2.400 1,433 186,928 2.797 148.357 2.137 1.452 148.357 2,137 1,452 61.867 1,7S9 345,996 13.929 7.799 7.803 54.139 1,928 433,838 2.488 1,928 426,039 287 1.759 335,532 21,732 7.799 2.201 10,464 (7,803) Fund b•l•n¢•• brpught forward Fund b•l*ne•• ￿rTI•d forward 348,702 326.970 358,989 348,702 80.852 73.053 88,655 80.852 415625 429,554 432,042 13