Adel War Memorial Association Charity number 1161141 A company limited by guarantee number 09197946 Annual Report and Financial Statements for the year ended 30 September 2024 WYCAS COMPILltiTY CCOvhTIN6 WEST ¥ORKSHIHE
Adel War Memorial Assoclatlon Annual Report and Financial Statements for the year ended 30 September 2024 Contents Page Trustees, report 2to4 Examiner's port statement of financial activities Balance sheet Notes lo the accounts 81014 Prepared by West Yorkshlre Community Ac¢ountanGy Sgrvice CIO
Adel War Memorial Association Trustees. report for the year ended 30 September 2024 Rèferen and admlnlstratlv• datslls of th• eharlty. Its trustgès and a(Ivlsors The Iruslees during the financial year and up lo and induding the date the report was approved were.. Name Posltlon Dates Helen Muiray Chair David Pike Treasurer Nathanial Wright Secretsry Gordon Murray Bernard Riley Steve Ridgway Nick Beeson Bridget Petty Mark Powley Wendy Allison Mike Snman Darren Clarkson Jon Hodgson Richard Handby Resigned 27 Febnjary 2024 Resigned 27 February 2024 Resigned 16 April 2024 Resigned 18 April 2024 Resigned 20 August 2024 Appointsd 27 February 2024 Charlty numbgr 1161141 Registered in England and Walas Company numbor 09197946 Registered in England and Wales Reglstored and prlnclpal address Church Lane Adel Leeds, LS16 8DE Bankers Co-operative Bank plc Nal West Bank pl¢ Independent examiner Slmon Boslrom FCIE W8st Yorkshir8 Community Accountancy S8tvlc8 CIO Stringer House 34 Lupton Street Leeds LS10 2QW structure, governance and nnagement The charity is a company limited by guarantee and was fomied on 1 September 2014. It is govemed by a memorandum and acleS of association as amended by special resolution registered at companies house on 5 Fabruary 2015 and 10 Octob&r 2022. The liability of the members in the event of the company belng wound up limited to a sum not exceeding £10. Method of recruitment and appointment of trustees The trust&6s of the charity are also the directors for the purposes of company law and are appointed by the members atthe AGM.
Adel War Memorlal Association Trustees. report Icontlnued) for the yr ended 30 Septemb•r 2024 ObJectlv•8 and actlvltles Thè charity'8 objects The provision and maintenance of a community centre and playing fields for the use of the inhabitants of Adel and ils neighbourhood and the wider Communty without distinction of political, religious or other opinions, including use of meetings. lectures and classes and for other forms of recrealion and leisure-time occupation, with the object of improving of life for the said inhabilanls. The land and buildings owned by the charity sh811 be hgld in trust for the purposes of the $aid Community centre and playing fields. Th• charlty's maln aetlvltlos The charitys moin activities are the provision of sports and soclal facllilies. Publi¢ bOnt $tatom¥nt In setting our objectives and planning our activitie5 our Trustees have given seTiOUS consideration to the Charity Commission's general guidance on puts1 benefit A¢hlovgm•nts and perfomian¢• The community centre and sports section$ of the charty continue to provide and sports facilili8s for the residents of Adel and the surrounding area. 11 completed the urbl$hMenI of the Decking and the replacement of the Scorebox. 11 has concentrated on building up a reserves fund. 11 also h88 various other projects being onsidered for the forthcoming year. Financial rnview The nel income for the year was £16.793, including nel irKome of £8,086 on UnstriCted funds and net income of £8,707 on restricted funds. Reserves policy The charitls free reserves, excluding fixed assets, al th8 year end were £145.705. The designated fvnds are those funds relalir)g to the various sporting sections of the chaiity along with the all weather pitch account The charity does not have a selVeS policy bul the trustees are in the process of forming one.
Adel War Memorial Association Trust9. Y•port Icontinued) for th• yoar ended 30 Septemr 2024 Statsm•nt of tN3ts•$' r•spon8lbllltles The trustees {who are Blso the directors foi the purFose5 of company lawl are reBpons)le for preparing the TrusteeB report the financial stements in accordance with the applicable law and UK Accounting Standards. Company law require$ th8 trustees to prepare ftnancial accounts for e8ctt flnancial year which give a true and fair ew ol the stale of atsiTS of th& charitable company and of the incoming rasoureès and application of resour¢es, induding the income and expenditure, ol the charitable company forthe year. In preparing thèse financial statem8nts, the tnjstees are requirgj to". selÉct suitab accoL4nting poliw$ 8nd apply th constènty. observethe methods an¢J piinciples in the Charities SORP. mmkejudgements and estim¢$ that are reasonable and prudent". stsl¢ whèther applicable UK accounting stsndards have been foll1d, Subject lo any matsri?I dgp8rtur•s disclosed and expLqined in thè financial satements,' prepare the accounts on a going concern ba¥1$ unless it is Wbappropriate to presume thal the charitablg company VAII ¢ontinu• in operation. The trustees are re8ponsible for ke6plng proper accounting records which disclose with rèasonablè aecuraey at any tim8 the finanaal position of the chaTitable company and to enabJ8 them to ensure that lh8 financial accounts comYYh the Companies Acl 28. They are also $F4)nSible for saleguarding the assets of the charty and hence for taking reasonable steps forthe prevention 8nd d6tection of fraud and other irregularities. This report has been prepared in accordan with the Stalement of Recommended Practice.. Accounting and Reporting by Charities (chareS SORP {FRS1021), antl in aCrdanCe with th¥ special wovisions of the C<)mpanies Act 2006 re18ting to small ctjmpanies. Approved by tho btsord of Irusteos on . Signed.. (TTUSteel Name..
Adel War Memorial Assoclation Independent examlnerfs report to the tNstees of Adel War Memorlal Assoclation I report to tha charity trustees on my examination of the accounts of the charitable company for the year ended 30 September 2024, which are set out on pages 6 to 14. Responsibilities and ba¥ls of report As the charitls trustees of the charitable company land also its dlrectors for the purposes of company lawl you are responsSbl8 for th8 preparation of the accounts in accordance with the rgquirements of the Compani8S Act 20061'the 2006 Acl'l. Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I r8port in respect of my examination of your chariws accounts as CArried out under section 145 of the Charities Act {Ih6 2011 Acri. In carrying out my examination I have follod th8 Directions given by the Charity Commission undaf $gCtion 14515llbl of the 2011 Act. Independent examlnerfs statsmènt Since the charitabl8 COMpanS gross income exce8ded £250,000 your examiner must be a fellow of 8 txyjy listed in seCtn 145 of the 2011 Act. I confirm that l am qualified to undertake the examination b8causè l am a fellow of ACIE vthich is onè of the listed bodies. I have completed my examination. I confimi th81 no m818fj31 matters have come to my attention in connection wth the trxamination giving me Cause to belleve that in any fflalerial respecl.- 1 accounting records were not kept in respect of the C(panY 8s requirod by section 386 of th& 2006 Act,. or 2 the accounts do not accord with those records,. or 3 the a¢counls do not complywith th$ 8c¢ounling requirements of section 396 of the 2006 Act other than any requirement that the accounts givg a'lrue and faSr vi8W which is not a matter considered as part of an ind8pendenl examination-, or 4 th8 ac¢ounls have not been prepared in aceordance with the methods and principles of the Stalement of Re¢tsmmended Practtce for accountlng and roportlng by Charities lapplicable to chaiities preparing their accounts in accordance wth the FinanGial Reporting Standard applicable in the UK and Republic of Irdand IFRS 10211. I have no concerns and havè c¢)me across no other matters in connection with the examination lo which attention should be drawn in this r8port in order to enable a proper understanding of the acwunts to be teached. Signed.. Name: Simon Bostrom FCIE 3110312025 W¢st Yorkshire Communlty Aeeauntancy Service C50 Stringer House 34 Luplon Street Leeds LS10 2QW
Adel War Memorial Association Statemont of Financial Activities (Includlng summary income and •xp•ndltur• account) for the ywr ended 30 September 2024 2024 Unrestricted funds 2024 Reslricled funds 2024 Total funds 2023 Total funds Income from.. Grants and donations Association subscriptions Section's sub$1p11onS Section's fundraising Section's other income Lettings Rental income Sponsorships Interest income Total income 121 4,007 53,582 172,358 44.283 82.894 62, 24,000 8,885 2,254 455.227 13.918 17,925 53.582 172.358 44,283 82,894 62,964 24,000 8,885 2,254 469,145 31,823 55,017 143,943 37,455 87,004 54,959 30,000 15,562 583 436,326 13,918 Expendlturn on: Employment costs R8les Utilities Insurance Repairs. Maintenan and renewals Printing, postage and stationery Cleaning and waste disposal Advertising and publicity Independent examination Lieences Costs of a1118$ Bank charges Bank interest payable Depreciation Other administrative expenditure Funding returned Total expenditure N•t in¢om• I l¢xpondltur•l (31 42.809 761 47.281 6,359 49.355 341 31,362 500 2,400 785 220,591 170 702 33,337 578 42,809 761 47,281 6,359 51.825 341 31.362 500 2.400 785 223.332 170 702 33.337 578 9.810 452.352 18,793 39,212 773 37.599 3.621 72,768 178 27,844 554 2,400 1,433 186,928 2,797 1.664 54,139 1,928 2,470 2,741 447,141 8,086 5,211 8,707 433,838 2,488 Fund balances brought fonvard Fund balancos carrl•d fotward 358.989 367.075 429,554 432,042 81,760 448,835 AJI incoming resources and resource$ expgnded derbve from continuing aclivilies.
Adel War Memorial Assoclatlon Balance sheet as at 30 September 2024 2024 2024 UnrestrKted Restricted 2024 Totsl 2023 Totsl Flx•d •8••tg Tangible assets Investments Total fixed assots 15) 18) 222,931 222,931 256,268 222,931 222.931 256.268 Curr•nt assets Stock Debtors and prepayments Cash at bank and in hand Total current a888ts 5,132 13.202 237,8 256,302 5,132 13,202 319.728 338.062 8,969 14,145 253,512 276,626 181 81.760 81,760 Current liabilities: amounts falling due within on8 y•ar Cr¢(litors and a¢¢wals Total cunent Ilabllltlos 110,597 110,597 110.597 110.597 96,7C 96,706 Not curr•nt assets I IllabllSti•s} 145.705 81,760 227,485 179.920 Total a880ts lass eumt liabilltlo8 368.836 81.760 450.396 438,188 Crgdftor¥: amounts falllng due after ong year 110) 1.$61 1,561 4,146 367,075 81.760 448,835 432,042 Funds Unrestricted funds General unre3tricted funds D8signed funds Un$trd funds Restricted funds Total funds 19,150 347,92S 387,075 19.150 347.925 367,075 81,760 448,835 190,270 168,719 358,989 73,053 432.042 81.760 81.760 367,075 FortryeBrendln9 XJ Septpmber2U24fvChatitJJA¢compyw9Sejtsl to¢xmpknfrwn audll derseCtbor¢477 ¢fth& CLWP3nies Act2£ relating to s1 ¢oJnpanies The membfyrs have rwired the chaFrfaL4È cornpanyto obtain an audit orits acunt5 forthe yesrin qOn in sctsJrd8nvth seclion 476. The IftL8tees Ihe dhect(xs forlhe purpow of¢ompany lawl aLTh4edgethrresr5AIrff¢r c(xnpty5 iththe lrEments Of1heAdllhleBpert to a¢Muntsng re¢ord$ andthe prep8ra¥on of ac¢wni$. Th2&e hg¥e bn prepared In 8¢¢ord8n¢e wlhthe ps)n$ 8ppll¢abfts compankn 8ublecttothe smal rnleS. reglme 8ndYilh FRS 902 (effe( January 20791. finan¢È81 statemonts were approved bythe board of trustees on .... Signed.. ITTUSteel Name..
Adel War Memorial Association Notes to the accounts for the y•ar ended 30 September 2024 1 Accountlng pollci88 819 of aomuntlng These accounts have b&n prepared under thè historical cost convention with items recognised 81 ¢081 or tr8nsaclion value unless otherwise stated in the relevant note(s} lo these accounts. The financial statements have been prepared in accordance with the Stslemenl of Recommended Practice. Accounting and Reporting by Charities pparing their accounts in accordance with the Financial Reporting Standard applicable in tho UK and Republ of Ireland IFRS 1021 {effectwe 1 January 2019) and with the Charities Act 2011. The charity constitutes a public benefrt 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. Golng ¢on¢•rn The trustees are satisfied that there are no material unrtaIntieS about the charktys abilty to continue. Incoming rosour¢o8 Al incoming resources are included in the Statement of Financial Activities {SOFAI when the charity becomes entitled lo the reSoUrs, if it is more likely than not that the trusl&es will receive the reSoUrS and the monetary value can be measured with sufficient reliability. Grants and donatlon• Grants and donation8 are only induded in the SOFA when the charity has unconditional entitlement to the resources. Where grants are related to performance and specific deliverables, they aro accounted fof as the charity eams the right lo Consideration by ils perfonnance. Expendlture and Ilabiliti08 Expenditure is recognised on an accrual basis as a liabilty is incufred. Liabilities are recognised where il is more likely than not that there is a legal or constructive oblKJalion commitbng the charity to pay out the resources and the amount of the obligation can be measured th reasonable certainty. Taxation As a charity the organisatlon benefits from rates relf and is generally exempt from Income tax and apitsl gains tax bul not from VAT. Itrecovetable VAT is induded in the cost of those items to which il relates. Tanglble flxed assets Tangible fixed a$sels costing more than £500 are capitslised and included al cost including any incident81 expenses of acquisition. Gilted assets are shown at the value to the charity on reIpL Depreciation is provided on all tsngible fixed assets al rates calculated lo write off the cost on a straight line basis over their expected useful economic lives as folbws.. Freehold land,. nil Freehold buildings.. over 20 years All weather pitch.. over 10 years Fixtures and fittings.. over 10 years Car park and tennis courts.. over 10 years
Adel War Memorial Association Not•s to the accounts for the year ended 30 September 2024 1 Accountlng poli¢i68 continued Ponslon$ The Charity operates a defined contribution scheme for the benefft of its employe&s. The costs of ContribUOn8 arè recognised in the year they are payable. Fund accountlng Unfeslricled funds are available for use al the discretion of the Iru8tees in furthera¢Ke of the general ot4ectives of the charity. Designated funds are unrestricted funds earmarked by the trustees for particular purposes. Restricted funds are subjected to restrictions on their exnditur@ imposed by the donor or through the terms of an appeal. Endowment funds represent those assets which must be heh4 pemanently by the charity, principalty investments. Income arising on th8 endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income unless restrictions have been impD$ed by the donoi. Any capital gains or losses arising on the invesknents form part of the fund. Investment management charges and legal advice relating lo the fund are charged against the fund. Further extlanation of the nature and purpose of each fund is included in thè notes lo the accounts. Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be delemiined wilhoul financial penaty.
Adel War Memorial Association Notes to the accounts contlnued for the year ended 30 Septemb•r 2024 2 Grnnts and donatlon8 2024 Unreslricled funds 2024 Reslricled fund$ 2024 Totsl funds 2023 Totsl funds Barclays Community Football Big Bash donations HCRDF The Football As50cialion Yorkshre Tennis Leeds City Council ILCCI West Yorkshire Combined Authority (WYCAI Sections don8tions Adel Sports and Soci81 Club Limited Other donations and gift aid 500 2,470 7,193 350 1,000 soo 2,470 7.193 350 1,000 5,000 5,000 11,769 3,000 7.054 31,823 4,007 4.007 2.405 13.918 17,925 3 Staff costs Ind numbers 2024 2023 Gross salaries Social security cost8 Pensions 39.409 2,731 669 42.809 36.280 2,341 591 39,212 The average number of employees during the year was 3. being an average of 1.3 full time equlvalenl12023'. 3, 1.3 FTEI. There were no employees with emoluments above £60,000. D•flnod contrfbutlon p•n8lon schom• 2024 2023 Costs of the scheme lo the (J)afty for the year Amount of any contributions oulslanding at the year end Amount of any conlribulions prepaid at the year end 669 591 4 Restr1¢t fund$ Balance bff Incoming Outgoing Transfers Balance cir Changing rooms Kitchen Bowls pavilion fund Blooming backhands fund YoTkshre Tennis Big Bash fundraising appeal HCRDF Hockey section donations The Football Association Barclays Communty Football 51,754 3,640 15,894 1,765 51.754 3,640 15,894 874 891 2.470 7,193 2,405 350 500 13,918 2,470 7,193 2,405 350 soo 5,211 73,053 81,760 10
Adel War Memorial Association Notes to the accounts continued for the year ended 30 September 2024 4 RestrfGt fund$ - ¢ontlnued Fund namg Changing rooms Purposa of restriction T¢)wards the financing of the Changing rooms {The balance is the nel book value of the asset only. and the outgoing is the annual depreciation). Towards the kitchen refurt)ishment COSts (The balance is the nel book value of the asset onty, and the outgoing is the annual depreciation). Donations towards building a new Bowls pavilion (The balance is the net book valua of the asset onty. and the outgoing is the annual depreciation). Funds donated lo be used to support potentially vulnerable schoolchildren to access free tennis Coaching. Towards blooming backhands tennis opportunities for Children in receipt of pupil premlum status. Big Bash fundraising appeal Appeal for funds tOW8rds cricket prtch improvernenls. HCRDF The project aims lo provide new changing rooms by the hockey pitch for the use of hockey ptayers. Towards new changing rooms by the hockey pitch ft)r the use of hod(ey players. The Football ASsl¥ll0n To cover expenses clubs incur in participating in the FA Sunday Cup. Barclays Community Football To provide funding to sel up our Saturday 5th team oxpenditure. lfjtchen Bowls pavilion fund Blooming backhands fund Yorkshre Tennts Hockey section thnations 5 Tanglblo as86ts Freehold land and buildings Pitch, car park and courts Fixture$, fittings and equipment Total Cost Al 1 October 2023 Additions AI 30 September 2024 497.807 361.030 299,405 1,158,242 497.807 361,030 299,405 1,158.242 Do r•¢lation Al 1 October 2023 Depn reversed re. disposals Charge for year At 30 Sgplember 2024 405,858 317.401 178.715 901,974 8.727 326,128 33,337 935.311 414,974 194,209 Not book v luo At 30 September 2024 82.833 34,902 105.196 222.931 AI 30 Seplembor 2023 91,949 43,629 120.690 256.268 7 Dobtorn and propaym8nt8 2024 2023 Debtors Prepayments Other debtors 9,069 4,026 107 13,202 8,587 5.333 225 14,145
Adel War Memorial Association Notes to the ae¢ounts ¢ontinued for the year ended 30 September 2024 8 Cash at bank and In hand 2024 2023 Main bank and cash Sections bank and cash 55.404 264,324 319,728 57.568 195,944 253.512 9 Creditorn and accruals 2024 2023 Bank loans Creditors Amounts owed lo substdiary company Accruals Fees pa in advance Taxation and Sla1 security Other creditors 2,081 13,805 1.508 14,358 105 2,400 76,158 2.058 119 96.706 2,400 90,192 2.191 128 110,597 10 Creditor8: amounts falling due aftor one yoar 2024 2023 Bank loans 1,561 1,561 4,146 4.146 11 D19n•t•d fund8 Balance blf Net mov8m8nl Transfers Balance cm Sports sections cash funds All weather pitch 195,944 15,234 211,178 68,380 264,324 83,601 347,925 68,367 68,367 68,380 12 Related party transactlons Trustee expenses No trustee re¢eived any expenses during this year or the previous year. Trustee remuneration and benefits No trustee received any remun8r8tion or benefit during this or the pr8vioiJs y88r. Other rnlated party tran$a¢tlons All members of The Adel War Memorial Association hold 1 Ordinary share each in Adel Sports and Social Club Limited Iregistsr8d society numb8r 28437RI. The charity charged rent of £24.00012023 - £30,000) for the usa of th8 bar gnd lounge 8reas during the year. Adel Sports and Social Club Limited made no donation lo the charity this year {2023- £3,000). 12
Adel War Memorial Association Notes to the accounts continued for the year ended 30 September 2024 13 Oporating 1oa$•s Expected future minimum lease payments over the remaining life of the lease. analysed into the period in which the commitment falls due.. 2024 2023 Within one yaor In the second to frfth years inclusive Over five years from the balance sheet date 1.000 1,000 1,000 1,000 2.000 13
Adel War Memorial Association Statomont of Flnancial Actlvltles Includlng comparatives for all funds Ilncluding summary Income and expenditure account for the year ended 30 september 2024 2024 2023 2024 2023 Unrestrtcled Unrestricted Reslricled Reslricled funds fund$ funds funds 2024 Total funds 2023 Total funds Incom• Grants and donations Association subscriptions Seth"on's subscriptions Section's fundraising Section's other income Lettings Rentsl income Sponsorships other income Inloresl income Totsl Incom 4.007 53.582 172,358 44.283 82,894 62,984 24,000 8,885 21,823 55,017 143.943 37,455 67,004 54,959 30,1)00 15,562 13,918 10,000 17,925 53,582 172,358 44,283 82,894 62.964 24,000 8,885 31,823 55,017 143,943 37,455 67,004 54,959 30,000 15.562 2,254 455.227 563 426.326 563 436,326 13,918 10,000 469,145 Expondlturg Employment CO818 Rates 42.809 781 47.281 6,359 49,355 341 31,362 500 2,400 785 220,591 170 702 33,337 578 9,810 447,141 8.086 39,212 773 37,599 3.621 72,768 178 27,844 554 2,400 1,433 186.928 2,797 42,809 761 47,281 6,359 51,825 341 31,362 500 2,400 785 223,332 170 702 33,337 578 9,810 452,352 16,793 39.212 773 37,599 3,621 72,768 178 27.844 554 2,400 1,433 186,928 2,797 Insufance Repairs, maintenance and renewals Printing, postage and stationery Cleaning and waste disposal Advertising and publicity Independent èxamination Lieences Costs of actwities Bank charges Bank interest pay8bl8 Depreciation Other adminislratwe expendilure Funding returned Total oxynditure N•t Incom8 1 {expenditure) Tran$f•rs botwgon funds Net movem¢nt In funds 2,470 2,741 7,799 54,139 1,928 1.928 426,039 287 10.000 10,287 5,211 8.707 7,799 2.201 10,000 {7,7991 433,838 2,488 8,086 8,707 18,793 2.488 Fund balancos brought to4rd Fund balanc88 carried ft>rward 358,989 367,075 73,053 81,760 80,852 73.053 432,042 448,835 429,554 432,042 358,989 14