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2024-05-31-accounts

Villagers Community and Sports Foundation

Charity number 1161711

Annual Report and Financial Statements

for the year ended 31 May 2024

Libertas Accounting & Advisory

1

Villagers Community and Sports Foundation

Charity number 1161711

Annual Report and Financial Statements

for the year ended 31 May 2024

Contents Page
Trustees' Report 2 to 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Accounts 6 to 7

Libertas Accounting & Advisory

Villagers Community and Sports Foundation

Trustees' report for the period ended 31 May 2024

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report were approved were: Name

Brendan O'Meara Damian Ball Margaret Rooke Paul Owen

Charity Number

1161711

Registered and principal address

Bankers

4 Kings Drive Santander UK plc Bramhope 2 Triton Square Leeds Regent's Place LS16 9JP London NW1 3AN

Accountants

Libertas Accounting & Advisory

475 Otley Road Adel Leeds LS16 7NR

Structure, governance and management

The charity is governed by a constitution adopted on 18 May 2015.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

Objectives and activities

The charity's objects

The promotion of community participation in healthy recreation for the benefit of the inhabitants of Bramley and surrounding areas by the provision of facilities for playing football, boxing and rugby league, and such other sports or games as the trustees decide which are capable of promoting health by involving physical or mental skill or exertion.

The charity's main activities

To promote for the benefit of the inhabitants of Bramley and the surrounding area the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants.

Page 3

Villagers Community and Sports Foundation

Trustees' report (continued) for the period ended 31 May 2024

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission's general guidance on public benefit and in particular the advancement of health or saving of lives.

Achievements and performance

Last year can be labelled a success as the club continued to operate against tough trading conditions which show no signs of going away. Such an incredible achievement purely through the hard work of our volunteers and the engagement of the local community who continue to support the club. A small group of volunteers and trustees undertook an energy improvement project identifying how we can reduce our energy costs and then putting a plan in place for how we go about doing that. Thankfully we were also presented with the opportunity to replace the clubs existing heating system with a new energy efficient system and this was done in part by a £4000 donation from the foundation along with match funding from the West Yorkshire Combined Authority. The cost of living crisis continues to affect how frequent the community use the facilities of the club. Attendance figures are slightly down on the prior year and the outlook is clear in so far as the larger events and social gatherings are helping the club retain it's viability which in turn then allows us to continue to deliver on our charitable objectives.

Financial review

The net outgoing resources for the year were £4,315.00 including net outgoing resources of £4,315.00 on unrestricted funds and net incoming resources of £0 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £917.

The trustees do not have a reserves policy.

Signed on behalf of the board of trustees:

Signed: ………………………………………………

Date: …………………………

Name: ………………………………………………

(Trustee)

Page 3

Villagers Community & Sports Foundation Statement of Financial Activities for the period ended 31 May 2024

Notes
Income from:
Sales and fees
Donations
Grants
Total Income
Expenditure on:
support for subsidiary boiler upgrade
Depreciation
Total Expenditure
Net Incoming / (outgoing) resources
Fund balances brought forward
Fund balances carried forward
2024
Unrestricted
funds
£
-
105
-
105
4,000
420
4,420
(4,315)
6,910
2,595
2024
Restricted
funds
£
-
-
-
-
-
-
-
-
-
2024
Total
funds
£
-
105
-
105
4,000
420
4,420
(4,315)
6,910
2,595
2023
Total
funds
£
60
-
60
-
524
524
(464)
7,374
6,910

Page 5

Villagers Community & Sports Foundation Balance Sheet

as at 31 May 2024

Notes
Fixed assets
Air Conditioning Units
(6)
Total fixed assets
Current assets
Cash at bank and in hand
(2)
Total current assets
Current liabilities:
amounts falling due within one year
Creditors and accruals
(3)
Total current liabilities
Net current assets / (liabilities)
Total assets less liabilities
Funds
Unrestricted funds
Restricted funds
Total funds
2024
Unrestricted
£
1,678
1,678
917
917
-
-
917
2,595
2,595
2,595
2024
Restricted
£
-
-
-
-
-
-
-
-
2024
Total
£
1,678
1,678
917
917
-
-
917
2,595
2,595
2,595
2023
Total
£
2,098
2,098
4,812
4,812
-
-
4,812
6,910
6,910
6,910

The financial statements were approved by the board of trustees on …………………………………………………

Date:

…………………………………….

Signed: ……………………………………. (Trustee)

Name: …………………………………….

Page 6

Villagers Community and Sports Foundation

Notes to the accounts

for the period ended 31 May 2024

1 Accounting policies

Basis of accounting

The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2005) and the Charities Act 2011.

There has been no change to the accounting policies since last year. No changes have been made to the accounts for the previous years.

Fixed assets and depreciation.

Fixtures and fittings are depreciated at 20% reducing balance.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, the trustees are virtually certain they will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charit earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out the resources.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrrecoverable VAT is included in the cost of those items to which it relates.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Page 6

Villagers Community and Sports Foundation

Notes to the accounts continued for the period ended 31 May 2024

2 Cash at bank and in hand
Santander Current Account
3 Creditors and accruals
Accruals
2024
£
917
917
2024
£
0
0
2023
£
4,812
4,812
2023
£
0
0

4 Trustee expenses

No trustee received any expenses during the year.

5 Related party transactions

There were no related party transactions during the year.

WDV as at WDV as at
**6 ** Fixed assets Cost 31.5.23 Additions Depreciation 31.5.24
Air Conditioning Units 10,000 2,098 420 1,678

Page 7