Adel War Memorial Assoclation Charity number 1161141 A company limited by guarantee number 09197946 Annual Report and Financial Statemonts for the year ended 30 September 2025 WYCAS cop%M￿NITY ACCPLTtrIYIPI&.'. *ÈST Adel War Memorial Association Annual Report and Financlal Statements for the year ended 30 S•pt•mber 2025 Cont•nts Pag• Trustees, report 2to5 Examiners rewt Statement of financial activit Balance sheet Statement of cash fl Notes to the accounts 10t017 Pr•par•d by West Yorkshlre Communlty Aceountancy Servlce CIO Adel War Memorial Assoclation Trust•es' report for the y&v Mded 30 September 2025 R•f•r•ne• and administrativ• d•tails olth• charity, its trust••s and advisors The trustees durhg the flnandal year and up to and Includlro the date the rewrt Was approved V*Ere'. Nam• Position Mike Inm8n Chair Helen Murray 'Chair David Pike Treasurer Johanne H8rrison Nathanial Wnght Gordon Murray Bridget Petty Mark Powky Wendy Allison Jon Hthlgson Richard Handby PatrFk Coughl ResbJn&J 27 May 2025 Ap￿O￿lted 25 IAarch 2025 Appointed 25 March 2025 Resignad 27 May 2025 Resuned 27 May 2025 ResbJn&J 27 Jun8 2025 A￿￿)Inted 25 Mar¢h 2025 Charlty numb•r 1161141 Registe￿￿ In England and Wales Comyny numb•r 09197946 R&3istWod in England and Wa18S R•qlst?r•d and prlnolpal addr•ss Church Lane Bank• CTroperatfve Bank p Nat Wesl Bank F Leeds, LS16 8DE Ind•p•nd•nt •xamln•r Simon Boslrom FCIE W•sl Yorkshlr• Communlty Aeoountaney S•rvla• CIO stn.nger HcMJse 34 Lupton Street Leeds LS10 2QW 8IN6turn. g0v•rnan￿ and manag•m•nt Th8 charity is a eompany limited by guarantee and was fom)ed on 1 S8Ptember 2014. It is govemed by a memorandum and articles of asswatm as amended by special res(lut￿n registered al companl&s house on 5 February 2015 and 10 Cktober 2022. The liabilty of the Mernb￿s in the event of the company being wound up 1$ linlled to a sum not exLwding £10. The trustees of the charity are also the directors for the purposes of (￿MpanY law and are apFrf)inted by the members al th8 AGM. Adel War Memorial Association Trustees. report (contlnued) for the year ended 30 September 2025 Obi•¢tiv•s and athltl¢s Th• ¢harlty's obJ•¢ts The prOVi￿On and malntenance of a (x)mmunity centre and playing fiekls for the use of the Inhabitants of NAel and its neighbouthcKMJ and the wider community without d￿tin￿lOn of political, relNJious or other ownK)ns, including use of meetings. lectures and classes and for 0th8r forms of r￿rBation and leisur&time ocuJp8ti0n. with the object of improving of lrfe the Sa￿ inhabitants. The land and tyJikliTh> by the ¢harity shall be held in t￿￿t for the purposes of the saKI r￿Mmunity (%)tre and pEawThJ fiekls. Th• oharlty's maln aotSvkns The Charky's puryx)se is to kKowde and maintsin a communty centre and playing fields. for Ihe use of the inhabitants of Adel and the surrounding area. its neyhlKJurhocxJ and wider c#)mmunty. This includes the use of the facilities for meetirvJs. lectures, and class8s for other forms of sp)r( recreation arvl18isure ts'me aclivits'es, th the obj￿￿Ve of ImprovirvJ th8 lives of the ccffnmunity. The land and buikJirvJs by the Charity shall be held under trust for Ihe purposes of the sakl whjer commurfity. The Charky currently has 12 different Sporting sec1K￿8. 88 89 a thriving ￿181 membership. Playing opportuntti8s are avaltable for mtrnbers of all 3Jes aThJ sexes. The Charty has the pywer to raise funds. buy. ￿ or hire property to maintain and equip the grrmjnds and facillles, employ staff necessary. Publlo b•n•ltt stat•m•nt In settiTrJ our objecttvès and planning our ￿tl￿tIeS our Tru8tee8 have glven seth8 con8ld8ratk)n to the Ch8rlty Commission's general guidance on public benefiL Aohlevements and p•rfomiAn Over the last year, the Charity has ensured that the grounds and fac111t￿S contlnu8 to be maintalned and Improved, in order to provhde acceplable levds of play'tng and training f￿lIrtieS. The outdwr grounds have been malntained to a hbgh standard for the benefft of the fcotball, ¢rf¢krf archery, softball and tvwls sections. The astro prtch is being used throughout the V•Bek by ts h￿keY section, but also rented lo extemal users such as Leeds Beckett University $0 that the pit¢h fund required for the next largeted r&pl&ement of th& astro plawng surface Is al the fequir&J targel18¥d ty 2030. The ind¢Jor facilities have seen improvements th[0￿h replxernent of ageing bci18rs, the (￿mPlatIOn of the outdTr)r de¢klng area and r￿r9 to the buildng as and when r6yuired. As a result of this. ￿ have seen incroased rr￿bwshiP auoss some seclk)n$, but especialty wth our siKi81 membership who benefit from the bar facilities, the regular qULZ nights arKI INe tel8vised sporkn.ng events. Plans for futur• p•rlods The Board are in the process of ￿eeting a fve ￿ strategy plan to share with membern. In the immediate temi. there is a requirement to out a refvrbIshM￿t of the bar area this has seen fuTrJraising and grant appI￿￿OnS help cover the costs. Due to the grrwng membership of our outdooT SQCtions and acb'vib'es, the changing r￿M facilities are in need of expansh)n. and planning pemission has been provhknj to add changirvJ bkKk by the astro pitch. A review of all buildings is trAlng caff1￿ out $0 that an￿1pate frjiure problems Flan for them, a$ opposed to r88Cting to when things break dcmn. Longer term. a revtV4V of the pa￿'r￿j failitEs will be requir￿1. Adel War Memorial Association Trust•es' report (¢ontlnued) for the year eThd￿ 30 September 2025 Flnanelal r•vl•w The net income for ts year was £89,458, incI￿￿1ng net in(>￿Tre of £65,505 on Unrestric￿ frJThls and net income of £23,953 on restricaed fijnds after transfer5. Res•rv•s polloy The charitys totsl funds £538.293. of £105.713 relates to restricknj frjnds. Within th8 remaining funds. £129.695 was the Val￿ of unrestrKted tangible fixwj assets. This leave$ a balance of £302,885 as the The desvJnated funds are those fU￿J$ relatsry to the various SF¥)rting ￿tionS of th8 tharity along Voryth the all weather pitch account. The charlty does not have a reser￿ but the trustees are in the process of fonnlng one. Adel War Memorial Association Trust￿5. report (contlnued) for the year Mded 30 September 2025 The trustees are also the dIrectc￿5 for Ihe purFrf)ses of (x)mpany are reswnsible for preparing the Trustees report and the financial statements in accord￿ *ith the applicat4e law and UK Pm)unting Standards. Company law r4uires the trustees lo prepare financial accounts for each financial year which oive a true and fair view of the state of affairs of the charitabb company aThl of the [r￿￿MIng resour￿ and ap￿IcatIon of resources, Including the i￿Ome and exp8nditur8. of the tharitab￿ l￿mpanY for the year. In prepariThJ these financkgl 8tatements, the tnbSte85 are requir&J to.. Select suitable acc¢Mntr'ng pol￿9$ and apply them c￿SiSten￿. observe the methods al￿ pri1￿1p1a$ in th& Charitss SORP., make jud￿ments and estimates that are reasonabl8 and prudent State whelher appluble UK 8ccounting standards havo beon frA10￿J. subject to any matwtsl deFQrture8 disclosed and explained in the financ￿1 s12tements: prgpare the a¢o)unts on a golrvJ 0)rK￿ bos￿ unl05s It Is Inapprr¢>rlats to presume that the charftable company VMII continue in operation. Th8 trustees are re5F￿￿91b1e ke8w.ng PTopeT xm Ilnanolng •atlvltl•s: Repayments on borrcowing Cash infk)ws from new borrowing N•t oash provld•d by (us•d In) fln•nolng aotMII•s 12,1301 12,130) 12,130) 12,130) Change in cash and cash equivalents In th8 reportlng rwK Cash and cash equivalents at thè beginning of the reporting period Cash and cash •qufval•nts al th• •nd of th• r•portln9 p•rlod 69.826 319 728 389.554 86,216 253,512 319.728 R•aonclllallon of n•t In funds to o•sh Ilow from op•rallng a¢tlvlll 2025 2024 Net movement In furmls for the (as por Iho statement of financial actswtie8) Adjustmenls for. Oepredation thargeg Bank irrtere8t Ilncreasel I decrease in st￿k (Increase) I decr￿ In debtors Increase I Idecreasel in cr&litor8 N•t rAsh provld•d by lus•d In} opr*tlng aollvltl•s 89,458 16,793 33.337 12.254) 3,837 12.8481 747 {14,7801 101,448 86,092 An•lys& of etsh and oash •qulv•l•nts 2025 2024 Cash in hand Notice deposits {1gss than 30 dar*) Tatal cash and ¢•sh •qulvalents 307 319421 319.728 389.554 Slartof Cashflryws ' Endof 319.728 12,081) 69,826 389,554 11,581) Loans falling due v￿thin one Loans falling due after more than Totsl 1.561 71,887 316.086 387,973 Adel War Memorial Association Notes to the accounts for the year ended 30 September 2025 1 A￿o￿ntIng poliol•s Basis of aeeounting These 8ccJ)unts have been prepared under th8 hlstorlcal Cost convention tt8ms recognised at cost or tranS￿tion value unless otherwise stated in the rethnt note(sl to these ￿l￿nts. The financial statements have been prepared in acuJrdanc* with the Stalemenl of Recommend￿ Practice.. Accounling and Rewrting by Chariti8s preparing their acc(￿nts in ￿Cordanc£ with the Financial ReF)ortsng Standard appI￿able in the UK and Republ￿ of Ireland IFRS 1021 (effective l JaThJary 20191 8nd with the Charities Act 2011. The charity constitutes a publ￿ benefit enttty as defi1￿￿ by FRS 102. There has been no change to the a¢￿Inting p￿￿leS si￿8 last year. No changes have teen made to the accounls for preV￿S years. G•lng oono•rn The Iruslees are sallsfied that there are no material uncwtainlies atwt the ¢haiiVs abllity to contin￿. In¢gmlng r•50ure•s All incoming resources are indLNtsJ in the Statement of Financk91 A(*¥tti￿ ISOFAI when the charity b￿Me5 ents'￿ed to the resources, rf rt is more likety than not that the tnjstees will receivè the resources and th8 monetary value Can bo measured suffic￿1 rdth'lity. Grants Ind donatlons Grants and donations are onty induded In Ihe SOFA the dwfty has uncondllional entiuement to the resources. Where grants are related to performance and $￿tfi¢ deliver8blgs, they are ￿CoUnted for as the charmy eams the rlghl to consbjeralion by its perfomiance. Exp•ndltur• and Ilabllltl•s Expenditur8 is rec(Ydnised on an acCn￿l basis as a liajikty is incurred. Liabilitss are recognised vthere It Is more Ilkely than not that there is a legal or construdive oilig8tion ￿Mmi￿.ng the chanty to Pay Out Ihe resources and the amount of obligation can be W￿$ured wllh reasonab￿ certainty. Taxation As a charity the organisation benefits from rates relief a￿1 is generalty exempt from ir￿)rne tax and caprt81 gains tax bul not from VAT. Irrecoverdble VAT is I￿uded in the eost of those items to which it relat8S. Tangible flx•d ass•ts Tangible fixed assets costing more than £500 are capitaliged and included at cosl includlng any incidental eX[￿seS of acquisrtion. Grfted assets are sho1￿ at Ihe value to the charity on receipt. Dopreclatson is provided on all tangitAe ftxed assets at rates cakxjlabj to WTite off the cost on a stra￿Jh1 line basis over their eX￿Cted usefvl economic lives as fOlkn￿.. Freehold land.. nil Freehold bulklings.. over 20 years All weather pitch.. over 10 years Flxtures and fitbngs: over 10 yeaTS Car park and tennis (xjurts.. over 10 ￿ar$ 10 Adel War Memorial Association Notes to th• accounts for the year •fid￿ 30 September 2025 1 A¢oountlng pollel•s eontlnu•d P•nslons Th8 charity operatss a d9ffif￿l contribution schem8 for the benefft of ils empqoyees. The rthts of contritxrtions are reGrsJnls¢d in tho year they aTe payabl8. Fund a¢¢ounlin9 Unrestricted fvnds are avaiLqtAe for use at the discrellon of the trustees In furtherance of the general objodves of the chanty. Designated funds are unrestricled funds eamarked by Ihe Injstees for particular puwg. Restricted funds are subjected to Testrictw)ns on their expendlture Imwsed by the donor or through th8 toThs of an appeal. Futh&r explanatM)n of th8 nature WKI purr#)se of furKI is the Th)tes to the ￿￿)unts. Rents under operating boases ar8 charged on a stralght Iln8 b3sL8 over the base temi or to an eadler date if the lease cw be detsmined wthout financid ￿nalty 11 Adel War Memorial Association Notes to the accounts continued for the year Md•d 30 September 2025 2 Donalions and l•qa¢i•s 2025 Total nds 2024 Total funds Leeds Cty Council ILCCI Npower Bardays Community FrJ)tbal Big Bash donations HCRDF The Football AsscKiation Yorkshre Tennis Legacies Donation from Adel Sports and Soclal Club Other d¢Jnations and gift aKI 29,824 500 2,470 7,193 350 1,000 10,100 5,500 19,144 72,568 6.412 17,925 3 CharltAbl• aollvllJ•s Inoom• 2025 Total fix)d$ 2024 Totsl fiJnd8 Assoclation subscriptH￿S Sects'on's subscriptions Section's other income SponsorshiF6 60,918 205,301 71.222 13.030 350,469 53,582 172,358 82,894 8,885 317.719 4 Oth•r tr•dlng aotlvlll•s 2025 Totsl fijnds 2024 Total funds Se¢15on's fUndrai￿ng Lettlngs Rental income 44,363 92.472 24,000 160,835 44.283 24,OCKJ 131,247 6 ChaTllabh a¢tlvltl•s •xp•nditur• 2025 Totsl cost 2024 Total undertaken diTecty Support Charitable &livites 493,360 493.360 3.902 3.902 497,262 497.262 452,352 452.352 62 Support ¢osts 2025 Totsl nds 2024 Total funds Accountancy and iNJependent examinaiion IT costs AGM costs 2.4(￿1 1,305 197 3,902 2,400 380 103 2,883 12 Adel War Memorial A5￿￿latIOn Notes to the accounts cwtlnued for the year ended 30 September 2025 8 R•strl#t•d funds Oiitgoing 'Transfers Balan￿ df Changing rrx¥ns Kitchen Bowls pavilion frjnd BoomirKJ backhands fund Hockey seclion donalk#)s HCRDF LCC AVIMA LCC Hcckey Archery donations Cricket donakn'ons Drama donatic￿5 Tennis donations Bowls donatic￿S Footbfill donadC￿9 51.754 8,746 520 2,120 225 43,C(18 3,120 13,774 15,894 874 2.124 7,193 7.193 2,240 20.tXJO 83 103 3,234 2,240 20.¢XKI 83 103 28,459 12.012 9,925 33,150 12,012 81,760 85,810 51.782 9,925 105,713 Fund nam• Changing ro)ms Towards the financiNJ of the changing rwms (The balar￿ the net bcok value of the asset onty. and the oUtg￿g is the annual depreclation}. T(h￿r￿S the krt¢hen refurbishment ￿sts (The balance Is th8 net bcok value of the asset onty, the Out￿￿'ng is thg annual depr&iation). Donations trmards buikjng a Brxls pavilion lThè baLqnce is the net i￿k value of the asset onty, and the outgoing Is the annual depreclatlon). Funds donabj to be used to support poientialty vulnerable schoolchikjren to cess free lenni8 coaching. Ttywards changing roorns by the tKtkey W for the use of h￿keY iot¢hen Bt)wl$ pavlion fvnd Bc*)mlrvJ t￿￿h8ndS lund Hockey section donatirms HCRDF The project aims lo provkge ¢hanglw rooms by the h(Kkey pltch for the usè of hockey knrs. Tcmards the c#)st of Tep8irlro the boundary fence betsvaen th8 AWMA 9ff￿nds arNI the •Jjacenl private propèty. Towards the cost of $uTheys and desKJn work for the planning applt¢atl required to suptmxt the devek)pmenl of changirMJ faciliti'8s adjacent to LCC AWMA LCC Hockey Ar¢hery donations C[￿ket donations Drama dortations Towdrds c¥icket ￿tiOn actpllb￿. Towards drama ￿tIOn activltss. The bala[￿ includes th8 ngt bwk value ol fixwj assets £29.11X. Towards tennis section actP4iti8S. Tennis donations Bowls donations Football donalions 13 Adel War Memorial Association Notes to the accounts continued for the year Mded 30 September 2025 7 Tangibl¢ assèts Fixbjres, fittings and equipThnt Total land and buildings park and courts At 1 October 2024 Additions At 30 September 2025 497,807 361,030 1.158.242 32,340 1.190,582 32.340 331,745 497,807 361,030 At 1 OctoÈw 2024 Charge ft)r year At 30 September 2025 414.974 9.113 424.087 326.128 8,727 334.855 194.209 18.728 212.937 935,311 36,568 971.879 At 30 September 2025 73,720 26.175 118,808 218,703 At 30 September 2024 82,833 34,902 105,196 222,931 8 D•blors and pr•paym•ftts 2025 2024 5.034 7.027 10.397 4,487 1,057 27,982 9.(￿9 Amounts by subsmliary CoMp￿Y Prepayment5 njed ir￿e Other debtors 4.026 107 13,202 9 Cash at bank •nd In hand 2025 2024 Main bank and cash Sections bank and cash 115,033 274,521 389.554 55,404 264,324 319,728 10 Cr•dltors and ￿ruI1$ 2025 2024 Bank loans and overdrafts Creditors Accruals Fees paid in advance Taxation and social security Other creditors 1.581 13.243 2,400 82,791 2,292 24 102.331 2,081 13,805 2,400 90,192 2.191 12B 110,597 11 CreditOf5: amounts falllng du• aft•r yMr 2025 2024 Bank loar 1,561 14 Adel War Memorial Association Notes to the accounts contlnued for the year ond￿ 30 September 2025 12 D•slgnatsd funds Ba￿Thx bff %*)vement Balan(* c4Y Sports sections cash furK18 All wealher pitch 264,324 10,197 274,521 135 195 409,716 347,925 61,791 13 81aff ¢osts and numb•rs 2025 2￿24 Gross salarlés Social S￿rfjty ¢osi8 Pensions 42,C67 3,531 681 46,279 39,409 2,731 42,809 The average number of empbyees durlng the year 3. ￿n9 an average of 1.4 full time equiva￿t {2024.' 3, 1.4 FfEI. Ther& **re no 8mpb>ws wlh emoluments above £80,OCKJ. D•fin•d ¢oAtrfbullon p•nslon s¢h•m• 2025 2024 Costs of the scheme lo the Charity for the year Amount of any crmtribukn.ons cMJlslanding at the w end Amount of any cl￿1n.bUtions wepaid at the year end 881 14 R•lat•d yrty transa￿lOnS Trust•• •xp•ns•s No tnjstee received ary exp8n8es duriNJ thls year w the previous yew. TNst•• rwnun•r•tlon and b•n•fits No trustee received any remuneralion or durlng thls or the pravlous year. Oth•r r•l4t•d party trans4￿10Th$ All memtsers of The Adel War Memorial Ass￿18￿ hold 1 Ordinary share 8￿h in Adel SFMJrts and Swal Club Limited (regisiered sc¢*ty number 28437RI. The d￿rity charged rent of £24,OW (2024- £24.0(N)I for the use oftho bar and bunge area5 dudng th8 year. Adel Sports and Socid Club Limited has made a ur#Jer ils covenant of £5,500 to the d￿rity {2024- £nil). 15 Op•ratlng l•as•s Ex[￿ted future minimum lease payments over the remaFniThJ life of the lease. anatysed into the perKMJ in 7*hich the rA)mmitment falls due." 2025 2024 Within one year In the second to fifth year5 incbjsive Over five year5 from the balance sheet date 1.4(M) 3.701 1,1XlO 5,101 1,000 15 Adel War Memorial Assoclation Notes to the accounts continued for the year endod 30 September 2025 16 Natural classifmtion of ¢harilabh •xp•ndiluY• 2025 2025 Unreslrtha Restrict fuThJs Jnds 2025 Total funds 2024 Total funds Employment costs Rates Uts'lities Insurance Repairs. maintenance and renewrdls Printing, postage and statlonery Cleanlng and waste dbSFQS81 Advertising and pUbl￿lty Indep8ndent examinats.on Licences Costs of activlbos Bank charges Bank interest payable Dapreciatson Other administratfve expendltura Funding retumed 46,279 1.826 36.2 4,392 74.681 229 30,422 46.279 1.826 36.290 4,392 108.643 229 30,422 9(Xl 2,400 42.809 761 47,281 6,359 51,825 341 31,362 500 2,400 785 223,332 170 702 33,337 578 33,￿2 2.4 222.730 337 68 21.948 1,016 3,200 225.930 337 14,820 36,588 1.016 445.480 51.782 497.262 452,352 16 Adel War Memorial Association Stat•ment of Flnancial Activits•s includlng comparatlves for all funds (Includlng summary Income and expendlturo account) for the year ended 30 September 2025 2025 2024 2025 2024 2025 Total funds 2024 Total hjnds Jnds lunds funds In¢om• Donatsons and legac Charitable activitss Other tradlng actiwties Bank Interest 6,758 350,469 160,835 2,848 4.007 317.719 131,247 2,2S4 65.810 13.918 n.568 350,469 180,835 17.925 317.719 131,247 2,254 Tatal In¢om• 520.910 455,227 65,810 13,918 586,720 469,145 Exp•ndleur• Ch8nlable acbvitss 445,480 447,141 51.782 5.211 497,262 452,352 Total •xp•ndltur• N•t Income I (expendl￿r•) Transf•rs b•tw••n funds N•t mov•m•nt In funds 445,480 75,430 447,141 51,782 14.028 5,211 8.707 497.262 89.458 452,352 16.793 85,505 23.953 8,707 89,458 16,793 Fund b•lan¢•s broughl forward Fund b#l•n¢•s earrl•d foThv*rd 432,580 367.075 105,713 81,760 538,293 448,835 17