2023-03-31-accounts

Charity Number 1165513

York RI

(A Charitable Incorporated Organisation)

Trustees’ Report and Financial Statements for the year ended 31 March 2023

Contents

Page

Charity Information ..................................................................................................... 1 Statement from Chair of Trustees .................................................................................. 2 Report of the Trustees.................................................................................................. 3 Statement of Trustees’ accounting and reporting responsibilities ...................................... 16 Independent Examiner’s Report .................................................................................... 17 Statement of Financial Activities ................................................................................... 18 Balance Sheet ............................................................................................................ 19 Notes to the Financial Statements ................................................................................ 20

York RI

Charity Information

Charity number 1165513

Registered Office

The Sports Centre Queen Street York YO24 1AD

Email:

[e-mail]

Website:

Telephone (office):

www.yorkri.org.uk 01904 624383

Trustees

Sean Heslop Granville Miller Bob Doyle Steve Atkinson Hugh Brazier David Chapman Lisa Hammond Dermot Heslop Stephen Hogg Heather Robertson Brian Smith Christopher Smith Sam Stow

(Chair) (Treasurer) (Appointed 25 January 2023) (Resigned 1 April 2022) (Resigned 1 April 2022) (Resigned 1 April 2022) (Resigned 1 March 2023)

(Resigned 1 April 2022)

(Resigned 25 January 2023) (Resigned 23 June 2022) (Resigned 27 April 2023)

Solicitors

Rollits LLP Forsyth House Alpha Court Monks Cross York YO32 9WN

Independent Examiner

Mr A M Sidebottom Azets Audit Services Limited Triune Court Monks Cross Drive York YO32 9GZ

Bankers

HSBC 13 Parliament Street York YO1 8RS

HR advisers Stallard Kane 11-23 Market Street Gainsborough Lincolnshire DN21 2BL

1

York RI

Statement from Chair of Trustees

I am honoured to introduce the seventh Annual Report of the York RI charity.

During the year we have increased the activities from last year as the COVID19 parameters have allowed although still with restricted times compared to pre-COVID19.

Following the restructure described in last year’s Annual Report, York RI CIO has two remaining multiactivity sites, Queen Street and New Lane.

As always, I thank the members of the Board, the staff of the York RI CIO and all the volunteers, who have contributed to the success of York RI CIO. I am confident that the restructured charity will face the challenges and enjoy the opportunities presenting themselves now and in the future. This year again I thank particularly those volunteers and employees who have spent much extra time and effort because of COVID19.

Our solicitors Rollits have enabled us to move seamlessly through our restructure.

Sean Heslop Chair

……………………………

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York RI

Report of Trustees for the year ended 31 March 2023

The Trustees are pleased to present their annual report together with the financial statements of the charitable incorporated organisation (“CIO”) for the year ended 31 March 2023.

The financial statements comply with the Charities Act 2011, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102) (effective 1 January 2019).

Reference and administrative details

The Charity Information on page 1 forms part of this report.

Structure, governance and management

The CIO is a registered charity, number 1165513 with the registration dated 10 February 2016.

York RI CIO remains the owner of the Pike Hills Golf Course and the Sailing club. York Railway Bowls and Social Club lease their premises from the City of York Council as did York RI CIO previously.

York RI is a CIO governed by a constitution registered with the Charity Commission on 10 February 2016, as amended April 2016. The charity received a transfer of all the assets and liabilities of the York Railway Institute (an unincorporated Community Amateur Sports Club) on 1 April 2016.

York RI has adopted the 'Association' model of the CIO constitution. Trustees are elected by the members of the charity at the Annual General Meeting each year, to serve for a period of up to three years. Membership of the charity is open to anyone (individual or organisation) who is interested in furthering its purposes, and who, by applying for membership, has indicated his, her or their agreement to become a member and acceptance of the duty of members set out in the constitution.

There are 15 Trustee positions on the Board. To ensure continuity, one-third of the elected Trustees retire at each AGM by rotation. Retiring Trustees are eligible to put themselves forward for re-election, and may serve for a maximum of three terms of three years before taking a break of at least three years. Vacancies on the Board during the year may be filled by co-option, co-optees serving until the next AGM.

The Board carries out an annual skills audit and seeks to actively recruit new candidates for Trusteeship who can contribute to filling identified gaps in the Board's knowledge, skills and experience. New Trustees receive a Trustee Handbook providing key information about the charity, Trustees and staff. The first Board meeting following the AGM includes an induction session for new Trustees; and new Trustees are 'partnered' with an existing Trustee for support and information during their first six months on the Board.

The Board is aware of the need to ensure ongoing development of its members.

The Board meets monthly. Each meeting receives reports from sub-committees to whom specific responsibilities are delegated under the scheme of delegation. The Board has agreed delegated authorities for authorisation of expenditure and other commitments.

Finance Committee

The role of the Finance Committee is:

• To ensure York RI has a consistent and effective approach to managing its resources.

• To evaluate the financial performance of the organisation and ensure financial resources are used appropriately and in accordance with the objectives of York RI.

• To ensure that appropriate advice and recommendations are made to the Board to ensure the ongoing viability of the organisation.

The Finance Committee is chaired by the Treasurer and its membership includes the Treasurers of each Site Committee. The Committee meets quarterly.

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York RI

Report of Trustees for the year ended 31 March 2023 (Cont.)

Staffing Committee

The role of the Staffing Committee is:

• To ensure York RI has a consistent and effective approach to managing its human resources.

• To ensure that York RI develops an effective personnel strategy consistent with its objectives and with statutory and legal requirements.

• To act as advisory body to the Board on matters affecting staff and volunteers.

• To act as the formal body for staff discipline and grievance matters.

• To provide support and guidance to the senior staff on staffing matters as required.

Membership of the Staffing Committee is drawn from the Board of Trustees. Professional advice on staffing matters is obtained from Stallard Kane under an insured contract.

Key Management Personnel

The pay of the charity’s key management personnel is reviewed annually and normally increased in accordance with inflation. The remuneration is also bench-marked with charities of a similar size and activity to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles.

Site Committees for the two sites operated by the charity: Queen Street and New Lane.

The Site Committees have delegated authority for the day to day management of their Site. Site Committees are made up of representatives of the various sections and clubs that use each Site and include at least one Trustee on each Site Committee. Site Committees are responsible for developing and proposing the budget for their Site (for approval by the Board); overseeing activities on the Site; ensuring effective communication between the Board and sections; and developing plans for service and Site improvements. Any decisions relating to financial commitments outside the agreed budget, legal issues or staffing/HR issues must be referred to the Board.

Many activities at the Sites are run by the sections and clubs, which are managed by committees of volunteers elected by the members of each club. These are described in more detail below. The sections and clubs are accountable to the Board and report through the Site Committee structures. Other activities are run by the charity directly with support from paid staff.

The charity employed an average of 9 staff in the year. Day to day management of staff is delegated to: Caroline Knight, Facilities Manager (New Lane).

Risk management

The Board has paid particular attention to a range of risks faced by the charity and has implemented measures to reduce or mitigate these risks.

The main risks identified by the Board during 2022/23 have been:

• Recovery following the COVID19 pandemic.

• The large increased in Energy Costs. The CIO will continue to use an Energy Broker.

• Financial information and cash flow. The Board of Trustees instructed all Sites, Sections, and members only necessary spend would be allowed.

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York RI

Report of Trustees for the year ended 31 March 2023 (Cont.)

Risk management (cont.)

• Governance. The devolved structure of the organisation, with much decision-making taking place at Section level through volunteer committees, is a strength of the charity but also presents some potential risks in terms of transparency and accountability. The introduction of Site Committees, with Trustee representation on each, has been put in place to improve communication between the Board and sections whilst retaining as much devolved autonomy for sections as is reasonably possible. The Board retains responsibility for ensuring that all activities are delivered in line with best practice in terms of safety and quality; and for strategic planning to ensure the effectiveness and viability of the charity as a whole.

• External: the particular risks in relation to the future of the Queen Street Site identified originally in 2017/18 report, highlighted in the 2018/19, 2020/21 and 2021/22 report, arising from planned development of the adjacent 'York Central' site for business and residential use, combined with the conclusion of the existing lease on the Queen Street facilities in 2019 have been recognised and options have continued to be discussed within the CIO and with partners. The rolled over lease for Queen Street, which ended on 31st March 2019, continues until replaced with a new lease. A new lease was agreed with Network Rail in line with the strategy for the York RI CIO to surrender 22 Queen Street. It is expected that this lease will be signed soon and will be for a period of 3 years from signing.The timescale reflect the emerging work timescales for the York Station Project and the York Central Development. The new lease minimises risk to the York RI CIO in its continued use of the Sportscentre, outside squash courts and Band Room. As part of the Station Project an operational replacement Band Room has to be in situ before the existing band room is demolished.

• As in 2021/22, there have been no discussions on the modernisation of the Sportscentre. The Board of Trustees do not believe we have the experience or knowledge to progress a modernisation of the Sportscentre and this is reflected in the new lease.

• The York Station Frontage Project which would affect the facilities and operations on the Queen Street site received planning permission in Autumn 2020. This confirmed that the Band Room would be demolished as part of this project. In the Planning Agreement the Band Room cannot be demolished until a replacement facility has been provided. After many conversations between all parties concerned, including our band members, a possible solution has been agreed which would include the refurbishment of the listed Watertower to accommodate the Band Section. During 2022/23 negotiations on the work to the Watertower have continued with proper drawings and costings being prepared for the work being completed and funding options being considered by our landlord Network Rail. The York Central Contractors, SISK, have been appointed to construct the Station Frontage Project and we have nominated two trustees plus members to be the contact point with SISK for operational impacts on our Queen Street site activities. Our many hirers have been kept up to date with any possible impacts on their use of our Queen Street site.

• During 2022/23 activities have continued to return to our two sites.

In 2021/22 activities were resumed in our Sportshall at Queen Street, initially managed by our members on a voluntary basis. From January 2022 three parttime staff have been employed to manage weekday evening openings for members and the community. During the year Police, Fire Service and All Saints School have been using the Sportscentre during the day and at weekends various sporting bodies including the British Judo Association and All England Badminton have used the Sportscentre. University of York St Johns have used the Sportscentre for student examinations. Whilst York RI CIO cannot viably financially open the Sportscentre during midweek days and at weekends we are enabling usage of our facilities by a cross-section of local and national organisations. As the COVID19 pandemic impacts less on all our lives we will be looking to, once again, enable the community to pursue and enjoy the use of our Sportscentre.

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York RI

Report of Trustees for the year ended 31 March 2023 (Cont.)

Risk management (cont.)

• The conversion of the weights training room in the Sportscentre to the “The Dance Studio” has continued to show it was the correct decision and is heavily used throughout the week by a variety of organisations.

Objectives and activities

York RI's charitable objects are:

1. The promotion of community participation in healthy recreation through the provision of facilities for playing particular sports within the area of York; and

2. The promotion and advancement of education by the encouragement of the arts through the provision of facilities for the general public to participate in the arts of drama, mime, dance, music, painting and sculpture, photography, cinema, literature and poetry and to improve the general standard of dramatic productions in York and elsewhere; and

3. The provision of facilities in the interests of social welfare 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.

Main activities undertaken to achieve the charitable objects

York RI fulfils its charitable objectives by providing a wide range of facilities to enable the general public to play amateur sports, participate in healthy recreation and to participate in the arts, musical and theatre productions and wider community-based activity.

York RI develops and operates sporting, recreational, social and cultural activities for the benefit of the public.

The amateur sports for which the York RI provides facilities all promote health and fitness (which range from stamina, strength, suppleness, agility and speed for the sports activities to those closed skill activities such as shooting, archery and bowls, which require a high level of accurate technique, hand/eye coordination and skill).

Membership is open to all sections of the community and anyone who wishes to become a member of York RI may do so. Membership is affordable to maximise community participation and to ensure that no-one is excluded from participation because of inability to pay. The charity offers discounted membership rates for juniors, students and retired members, and free coaching for certain sports. York RI’s facilities are also available to non-members at affordable prices. There is extensive use of the facilities by local organisations with similar objectives, such as schools and voluntary organisations.

Decisions on new activities or improvements to facilities are authorised by York RI’s trustees following an appraisal of the costs and benefits to the public and are largely the result of suggestions by York RI’s members and users to enhance the facilities available. The Trustees have had regard to Charity Commission guidance on public benefit in their decision-making.

The facilities are offered across two sites in the city of York. These are:

Queen Street (leased from Network Rail) The site includes a gymnasium, Dance studio, Dojo, 2 squash courts, several activity rooms and a standalone building for the band room. Activities still available at the site include: Badminton (9 courts) Squash (5 courts) Table Tennis (2 permanent tables) Judo (dedicated dojo) The Dance Studio Brass bands (dedicated band rehearsal room used by 3 bands)

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York RI

Report of Trustees for the year ended 31 March 2023 (Cont.)

Main activities undertaken to achieve the charitable objects (cont.)

In addition to regular use by the RI's volunteer-led Sections, the facilities are used by members of the public on a pay to play basis. They are also regularly used by local schools at discounted rates, and by local clubs and societies who do not have premises of their own, for example Aikido, Badminton and Table Tennis clubs. Extensive availability is given to the police, fire service, county and area associations and national governing bodies for competitions and coaching.

New Lane (freehold)

The site at New Lane provides facilities for a range of outdoor sports and community activities and was refurbished to Sport England standards in 2009. The main activities run by the RI sections are Rugby Union, Football, Archery and Netball, with training and match facilities, associated changing rooms and spectator and clubhouse accommodation. The facility provides for all sections of the community, with provision for adults and juniors, male and female, able and challenged. There is level access and adapted toilets. The RI sections work with local schools and community groups to promote active lifestyles and provide a pathway from junior to adult participation.

The Community Hall provides a base for gymnastics and exercise classes and hosts other community events, such as a St Leonard’s Hospice fundraising day.

In February 2020, New Lane became the drop off/pick up location for a Park and Stride facility for two local primary schools, Our Lady Queen of Martyrs and Acomb. This is a joint venture with City of York Council, the schools, Sustrans, and ourselves to improve the air quality of the locality and enable the pupils to actively be involved with exercise and improving their local environment. The Holgate Ward Councillors funded a short roadway to enable a safe one-way traffic system to be instigated on the New Lane site and COLAS undertook the work as part of their commitment to the local community.

Since 2020/21 an organisation called Evolve has been using the site to run courses for pupils excluded from mainstream education, operating three days per week and have also used our Queen Street site in 2022/23.

In late 2021 the new training/meeting room was completed with funding from York RI CIO and a number of partners including the City of York Council, the CO-OP Community Fund, the Yorkshire Terriers Rugby group and a longtime committee member. The room and kitchen are in regular use and bring in some much needed income.

Strategy for the year

The Strategy for the year was to agree a new lease for Queen Street, increase activities as COVID19 regulations allowed and plan for the future for our activities at both Queen Street and New Lane whilst recognising within a few years the Queen Street Sportscentre will need refurbishment and existing activities would have to relocate, at least temporarily or permanently. Actions have been taken to identify possible solutions and in March 2023 the CIO formed a Development Group to take this work forward. Acknowledging any relocation of activities to New Lane would require further facilities and generate more local traffic to the City of York Holgate and Micklegate Ward councillors; and CoYC officials have been contacted to establish the best way York RI CIO can support physical and cultural activities with the support of the York Community. With local Council elections in May 2023 any meetings will be after the “new” Council is in operation.

Achievements and performance

Priority 1: To maintain existing sports, cultural and recreational provision for the benefit of York residents

In collaboration with our partners, City of York Council, and our local community we will develop a strategy for the future of York RI CIO. We have agreed a three year lease extension with our landlord, Network Rail, commencing in July 2023, for our Queen Street site and started a working relationship with the Station Frontage Contractors, SISK. We have been working with partners to identify and provide a replacement bandroom.

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York RI

Report of Trustees for the year ended 31 March 2023 (Cont.)

Achievements and performance (cont.)

Queen Street Site

General:

Business has steadily increased throughout the year. Court bookings are now extremely popular, to such an extent that we have modified memberships to ensure the best balance of fairness between public bookings and members. No-shows and non-paying guests have been a problem throughout the year with more vigilance from staff and volunteers helping to cut down on the lost income. Hot weather increases the number of no-shows due to the lack of air circulation in the hall making it very hot to play in.

Tuesday/Thursday

At the beginning of the season, TT struggled to put out the same number of teams as they did pre COVID19, however they did put out a mixed team and a men's team in the York and District League, taking a couple of games in each. Numbers at club nights are consistent, Thursdays nights are particularly popular for the club and the hall in general however there is often a dip in the summer. There continues to be a problem of management of this section and a gap in volunteers willing to run the club.

Monday/Wednesday

As above in terms of club nights.

From a competition perspective, it has been a great season for M/W. Ladies A have won 1st division York and District. Mixed A have come 2nd and Men's A have come 3rd. More significantly, the Yorkshire League A team has been promoted to 1st division, we estimate it is the first time in 20 years.

Band Section

The last year has seen all three bands of the Section resume their normal activities following the challenges of the COVID19 period. Income generation has improved since 2021-2022 as concert engagements have largely resumed with total income increasing by 29%; however total section income is still tracking 1012% below its pre-COVID19 levels. The Development Band is now in its 12th year, and it continues to fulfil its role as a training band. It also performs at various public engagements, enabling players to have the experience of performing in public and also helping to generate funds to sustain the band’s activities.

The band holds weekly rehearsals on Wednesday evenings, and caters for various ages and skill levels, ranging from absolute beginners to returners, and also for people who just want to play a brass instrument at that level. Basic music tuition is available free of charge to new beginners, along with the free loan of an instrument if required, and all students are welcome to join the band when they have reached a suitable skill level. Eventually, anyone progressing to a good standard will have the option of moving up to one of the higher bands. The York RI Golden Rail Band provides its members with a welcoming bandroom environment in which to play brass instruments and to rehearse a varied and exciting repertoire of music for public performances. Members have the opportunity to continually improve their musicianship, and obtain satisfaction from giving performances to a high standard, as acknowledged by their appreciative audiences.

The band performed a trilogy of ticketed Spring concerts in 2023 including a successful collaboration with the York Philharmonic Male Voice choir at the Joseph Rowntree Theatre. In addition to this, the band continues playing at a variety of regular engagements, mainly at weekends during the summer and over the Christmas period. Weekly rehearsals are held on Tuesday evenings, and the band is rehearsing a new repertoire of music for Summer 23 as well as looking ahead to the Golden Rail Band 40 year anniversary celebrations planned for next year. New members joining the band will be welcomed, including any who may be moving up from the Development Band. Joint rehearsals are also planned to encourage people from the Development Band who wish to try out playing with the Golden Rail Band.

The York RI Band is the senior band, and plays to a very high standard. The band has enjoyed one of its most successful years in competitions, winning the prestigious ‘Most Entertaining Band’ prize at the Bolsover Festival of Brass in October 2022, and it followed this up by being crowned ‘North of England First Section Champions’ in Durham in March 2023. The band will represent the North of England at the National Brass Band Championships in Cheltenham in September 2023.

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York RI

Report of Trustees for the year ended 31 March 2023 (Cont.)

Achievements and performance (cont.)

In the concert field York RI Band is a very busy band and undertook 20 engagements in the last year. Highlights included performing the world premiere of an arrangement of Mozart’s ‘Requiem’ at Skipton Town Hall and Selby Abbey, accompanying the world renowned trombonist and former Principal of the Vienna Philharmonic Orchestra Ian Bousfield in a concert, and performing to almost 2,000 people at the York Community Carol Concert at the Barbican in December 2022. The band has a full membership and as well as its playing commitments enjoys regular social activities for its members.

The City of York Council, having obtained planning permission for a scheme to improve the York Rail Station frontage and the surrounding area, has now started some of the initial work. Part of the scheme involves the demolition of our bandroom, to allow road widening to be carried out. There is a clause included in the planning permission that requires the developers to provide us with a replacement rehearsal facility before they demolish the existing bandroom. An architectural evaluation of one particular proposal for a new bandroom, close to the site of the existing one, is now well under way.

Judo Section

Honorary Life President: Phil Jay 5th Dan President: Dermot Heslop International Judo Federation 7[th] Dan Chair: Simon Hill 2nd Dan Secretary: Beverley Bunyan 5th Dan Treasurer: Jamie Bunyan Head Coach: Bev Bunyan 5[th] Dan.

Coaches:

BJA – Level Three Coaches: Bev Bunyan 5[th] Dan – Jamie Bunyan 5[th] Dan. BJA – Level Two : Phil Jay 5th Dan, Dave Banks 1[st] Dan Eoin O’Cuinneagin 1st Dan. Daniel Tansey 1[st] Dan, Sean Walker 1[st] Dan. BJA – Level One: Yasmin Katib 1[st] Dan, Saul Bunyan 1[st] Kyu. Sessions : Monday and Friday 1800hrs to 2130hrs. Courses in the Dojo: British Judo Technical Grading Two Coaching course 13[th] August 2022. British Judo Technical Grading One Coach Revalidation workshop Sunday 4[th] September 2022. British Judo Mat Side Coach Revalidation workshop Sunday 4[th] September 2022. British Judo England Squad Training Saturday 12[th] November 2022. British Judo Nage-no-kata Coach Revalidation Course Saturday 28th January 2023. British Judo Katame-no-kata Coach Revalidation Course Sunday 29th January 2023. Courses in the Gym:

British Judo Technical Dan Grade and Competitive Skills Course Saturday and Sunday 4[th] /5th June 2022. British Judo 1[st] 4 Sport Level Two Qualification Course 9[th] /10th July/19th/20th August/1st October 2022. British Judo Level One Qualification Course 9[th] /10th July 2022. British Judo National Dan Grading 15[th] October 2022.

Events:

North Yorkshire Judo Festival Saturday 2[nd] July 2022.

Hire of mats:

The mats were used for the warm up area for this year’s Commonwealth Games in Birmingham. British Open Adaptive Championships 28[th] August 2022. British Junior and Senior Championships Sheffield December 2022. British Schools Championships Sheffield March 2023.

Free loan of mats:

Commonwealth Games Taster sessions Westfield School 27[th] July 2022. British Blin Sport Taster Day 19[th] August 2022.

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York RI

Report of Trustees for the year ended 31 March 2023 (Cont.)

Achievements and performance (cont.)

Report:

The Club is going well following the pandemic. Jamie Bunyan, Beverley Bunyan, Phil Jay along with our good friend Chris Chadwick have volunteered many hours at the site performing a wide range of duties to help keep the gym open.

The Club has submitted ideas for the 5 year development plan following the request from the Trustees which includes potential sessions at New Lane. I would personally like to say a big thank you to them for helping us so much. British Judo has bookings at the Sports Centre up to December 2025.

Other Dojo Activities:

The Aikido Club continues Tuesday evenings and Sunday mornings. Rob Milliner and his club members are a real positive activity in the Sports Centre and are always willing to assist in anyway they can. BT Police continue their usage of the Dojo for training.

North Yorkshire Police Firearms Division have continued hiring the Dojo. North Yorkshire Police moved to another venue in January 2023.

Elite Karate Club continue to train on Thursday evenings and have hired the whole gym and looking to book three big events a year.

The above have brought in substantial income into the Charity.

Rifle Club

The Club's membership continued to grow, exceeding 200 for the first time. To cope with these increased numbers, more volunteers have been recruited to run extra sessions at Queen Street on Monday afternoons and at weekends. New competitions have been inaugurated for both indoor and outdoor benchrest rifle. These have been very well supported. The number of participants in both the Club's internal competitions and the postal league competitions has also increased considerably.

Volunteers continue to be essential to the running of the Club. This year, a number of volunteers have completed Fire Warden courses and target scoring courses. A social and awards evening has been held in October for the last two years. This reinforces the Club's sense of community and is extremely well attended.

Table Tennis

Table tennis in York has seen a steady recovery from COVID19, largely bucking the regional trends. The York League, having grown slightly in the last year, is now second only in size to Hull in the Yorkshire region.

York RI Table Tennis Club provides opportunities for members to play Table Tennis, both socially and in competitions including local league, Yorkshire League & National events. Over the last year there has been a growing number of enquiries about the sport, with most people referred in the first instance to the coaching on Friday nights. The two main tables at Queen Street are now available from 5pm to 10pm Monday to Thursday, 10am to 10pm on Friday and 10am to 4pm on Saturday.

In 2022/23, out of a membership of 31, 6 competitive teams were fielded in the York and District League, with 5 under the RI banner and one team playing as Bootham. In all, 27 members played for RI based teams, taking part in more than 150 completive matches. RI’s D team were promoted unbeaten into Division 2.

RI members picked up 5 titles, and 5 runners-up spots in events in the York Closed Tournament, and RI members also represented York in 3 out of 4 teams in the Yorkshire Veteran’s League. The York League open coaching sessions on Fridays have continued to be popular with new, improving and high-level players, including a top 50 England junior. More than 80 unique individuals have attended since September 2021. This number has included men and women, young people, people with disabilities and people from at least 8 different countries. Supporting this activity is likely to increase RI membership and potentially 2 new clubs in the York area.

Queen Street has also hosted national tournaments which have attracted many nationally ranked junior, senior and veteran players.

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York RI

Report of Trustees for the year ended 31 March 2023 (Cont.)

Achievements and performance (cont.)

Participants benefited from:

• Improved/maintained physical and mental well-being through physical activity.

• Skills improvement and sharing through open practice and organised coaching.

• Inclusive social and inter-generational contact (table tennis is played at local level based on ability not age, gender or disability).

• People being more aware of York and the facilities at RI.

Three committee members contributed over 100 hours volunteer time, organising League teams, managing club activity and matches, participating in Site Committee meetings and acting as a representative for local and national tournaments.

The club's plans for 2023/24 include:

• Consolidate and grow Table Tennis involvement at RI and encouraging post-COVID19 returners.

• Increasing income to RI by attracting more ranking tournaments and British League fixtures where possible.

Squash Club

Court Opening Times 17.00 to 22.00 Monday to Thursday 11.00 to 22.00 Friday 10.00 to 16.00 Saturday

A Ladies team is in the York & District League and play their home games (in the season) on Sunday Afternoon / Evenings.

Our membership took a big hit after COVID19 but seems to be slowly recovering, though most of our customers at the moment are on a “Pay as you go” basis.

New Lane Site

York RI AFC

The junior and senior, ladies' and men's football have had another strong year. We continue to train throughout the week and weekend with matches at weekends, with approximately 36 Teams of all ages competing in local leagues. Our numbers have remained strong in Junior Football with 350 boys and girls playing matches over a weekend, with a good take up in the girl’s section following the lioness’s recent triumphs. Playing football as part of a team has been shown to be good for well-being and by having all ages from Junior U6 upwards to U16 we continue to provide a pathway into our senior teams, the club is able to keep local teenagers playing and has created a community feel across its training days with a large age range participating. The ladies team continues to flourish and play at a high standard against established football league clubs. We have also been able to re-establish our Men’s Senior Team supplemented by a reserve team who have just been promoted and this has grown strongly this year with our feeder team the U19 winning the York League Cup.

Lots of volunteers contribute an estimated 6,500 hours to the running of the club and teams. Activities include: administration, coaching, planning and running training sessions, running matches, organising matches, reporting results, organising tournaments, attending tournaments across the country, fundraising, accounts, training and qualifications, engaging with teams and parents, recruiting to teams, responding to disciplinary, purchasing kit and equipment, tidying and sorting equipment, providing social media content, collecting subscriptions, organising events such as presentations day, responding to league requirements, affiliating to FA and league, registering players, reviewing FA health check and ensuring all have appropriate up to date qualifications, attending New Lane Committee meetings, attending and writing up minutes for York RI AFC committee meetings, to plan and manage pitch maintenance work, engaging with the local community and the other sports on the site.

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York RI

Report of Trustees for the year ended 31 March 2023 (Cont.)

Achievements and performance (cont.)

We have progressed our application for a 3G pitch and are being supported by the Football Foundation and the North riding FA in assessing and receiving grants for this connected to the York Central Works, which will benefit the whole of the club not just the football section. The club's plans for 2023/2024 are to maintain our current numbers and try to strengthen our men’s senior team. We continue to be an FA Equality Charter Club and is a great achievement and a further acknowledgement of the hard work we put in as a club to be welcome to all. This year we have achieved Three Star standard due to our offer of disability football training something we are proud of and have also offered free training to local refugees which are currently housed in temporary accommodation in York. Which again shows our commitment to providing for the whole community and reaching out to all.

York RI Netball

The netball section has continued to thrive with a steady increase of membership throughout the past year. We have around 80 members actively involved in our senior team aged anywhere between 17 years and 60 years. We have fielded 11 teams in total in various competitions - 3 teams in the York Prem League (which is largely organised by ourselves), 3 teams in the York District League and 5 teams in our own York RI based Central League. Our teams have had mixed success, but mainly positive outcomes and highlights how well we are able to operate and offer netball to a variety of ages & abilities.

Most Leagues are now completed but we are currently running our own Training League to keep players active and offer more netball this tends to be very well supported and we are fielding 5 teams in this competition. Once this is completed we will offer weekly summer training for those who want to continue ticking over until Leagues restart in September.

Our junior section also continues to grow in size, we currently have approx. 140 youngsters on the books aged between 6 years and 16 years. We seem to recruit almost weekly (word of mouth) and are really at capacity with current training arrangements and will need to reformat for the new season. Our youngsters have all been active in competition and we have fielded teams in the local Netball York League – we fielded 2 x U16 teams, 3 x U15 teams, we have 2 x U14 teams which are currently involved in their League, our 2 x U13 and 1 x U12 team are involved in monthly tournament sessions, as are our U11 group. Similar to senior results, the junior results have been mixed – however mostly on the positive side with very encouraging League standings.

We continue to run holiday camp style sessions during longer holidays to offer netball to our keener youngsters and the ones who are maybe not going away on holiday. The Walking Netball group continues to meet weekly (weather permitting), again we continue to recruit and have over 20 ladies in the group to date, that said, we rarely have enough people down to run a full 7 a side match, however we are creative and manage to give our players a good walk around, plenty of chatting time and generally a very enjoyable session!

We have not engaged with much fundraising this year. Our lucky number draw continues to operate, we ran the cake stall at the Scooter Rally, our junior holiday camps generate a bit of income but other than that keeping a close eye on membership payments, playing fees etc does help to ensure we can operate without too much financial pressure and helps us to replace & replenish worn equipment etc. We are of course very relieved that our floodlights will be dealt with under the football fundraising initiative & were pleased to be able to support that. Of course, our big headache going forward and which will need to be addressed in the next year or two is our court surface.

12

York RI

Report of Trustees for the year ended 31 March 2023 (Cont.)

Achievements and performance (cont.)

Having been resurfaced in 2015 we are into the 8 – 10 year lifespan. Whilst still perfectly playable when dry, sadly now when the surface is wet or damp it becomes slippery – this is of course dangerous to play on and does result in netball activity having to be cancelled (sadly this year more often that we would have liked). The courts are used most weekday evenings on a weekly basis which has included hosting all junior league matches, we host juniors on Sundays once a month and it will be a real shame to lose any of these matches as they do provide us with a bit more income.

York RI RUFC

The club continues to recover from the impact of COVID19. For the first team the season can be remembered most for injuries to players whilst no serious injuries the impact was felt on only a first team playing matches and struggling for a mid-table finish in the league. However, in the end of season PapaJohns Cup the team reached the semi-finals.

The Women’s team had a tough season in the league, NC2, and managed to avoid relegation. Numbers are reasonable with 17 attending pre-season training. New sponsors have been found for next season. The Templars, our inclusive team, have had a busy season including playing one match in Wales. The team beat Preston in the semi-finals of the cup. The playing numbers are increasing and the team played the first rugby union match to be held at the LNER stadium as part of PRIDE celebrations beating Newcastle. During the close season touch rugby sessions are being held weekly and are open to all.

Looking to the future the club has some 18 players in the U7 to U11 ages and a Girls U12’s team.

Priority 2: To review the financial viability of some services/facilities and put in place initiatives to improve this

During 2022/23 the Charity has continued to focus on mitigating the damaging effects of COVID19. By restricting opening times for members at our Queen Street site and working with partners to enable their use of our facilities during the day and at weekends the site is proving viable.

At our New Lane site the change in people’s social activities due to COVID19 and the Cost of Living environment surplus from social hirings has dropped. The site is generating a small surplus which will only cover minor works. Actions are in hand to improve the surplus generated at New Lane.

Priority 3: To review operational and staffing arrangements to ensure the charity is run efficiently and effectively

The Trustees have put in place arrangements for devolved management of the two Sites through the system of volunteer Site Committees. This ensures that day to day decisions can be taken at a localised level and with input from the volunteers involved in running the various Section activities, whilst the Trustees retain overall control and responsibility. This approach is now embedded across all Sites.

Volunteers have always been and will continue as an essential part of York RI's activities, fulfilling a wide range of roles including administration, committee members, coaching, organising competitions and events, and assisting with fund-raising and other activities. Throughout COVID19 and as we transit out of COVID19 and the Cost of Living issue the volunteers have been under greater pressure. We have started to increase our staffing and the current view is there is insufficient market for daytime offerings at our Queen Street site and we need to ensure our New Lane site becomes able to generate sufficient surpluses to become more viable.

13

York RI

Report of Trustees for the year ended 31 March 2023 (Cont.)

Achievements and performance (cont.)

Priority 4: To work on a longer-term strategic plan for the charity, to enable it to maintain and develop excellent sporting and community facilities that will meet the needs of York residents in the long term.

As a first stage in longer term planning, the Trustees agreed the following working framework:

Values:

York RI aspires to be an open, inclusive and outward-facing organisation that serves the whole York community.

Our foundations are rooted in the spirit of sharing and mutuality of the historic Railway Institute, and we remain committed to working together to provide high quality, affordable and enjoyable experiences for all, regardless of ability or income.

We are a volunteer-led organisation which values the commitment and diverse contributions of all our users and members. Together, we encourage and enable everyone to achieve their aspirations, in a safe, sociable and welcoming environment.

Vision:

To maximise the opportunities for people to enrich the lives of the whole community by their open and committed participation, now and in the future.

Mission :

To become recognised as a leading provider of exceptional value environments where everyone can contribute and participate in a wide variety of activities.

Plans for the future

York RI CIO has formed a Development Group to take the CIO forward as we manage the reshaping of our offerings as our Queen Street site changes. We do not know what the future holds for the area around York Station and the bigger Queen Street area.

With this in mind we will be meeting with partners to draw out how York RI CIO best goes forward for the City of York and beyond.

Financial review

Overview

The value of assets gifted to the York RI charity by the former Railway Institute on 1[st] April 2016 was £1.3million.

The gift of assets included land and buildings, notably the freeholds at Pike Hills and New Lane, together with plant and machinery plus fixtures and fittings at all York RI sites. All property and equipment used by sections and all monies in section bank accounts belongs to the charity. With the restructure York RI CIO has granted leases to the new Golf and Sailing CIOs at a peppercorn rate and gifted such things as plant and machinery where appropriate.

A full balance sheet is supplied in the enclosed accounts.

During the year, total income was £432,742 and total expenditure £343,903 showing an overall surplus of £88,839.

14

York RI

Report of Trustees for the year ended 31 March 2023 (Cont.)

Financial Review (cont.)

Fundraising policy

The vast majority of the charity's income is derived from charges for services.

The Board's policy is that each Site should aim to achieve a balanced budget – although it is recognised that there are historical challenges which may make this difficult in the short term.

A small amount of grant funding is received from charitable trusts, the local authority and sport National Governing Bodies for particular projects. All proposed grant applications must be approved by the Finance Committee before submission, and Finance Committee maintains a register of applications submitted and the outcomes. Grant funding will normally be shown as restricted funds within the accounts.

Reserves policy

The charity needs to maintain free reserves in order to manage variations in cash flow over the year, and to meet unexpected repair and maintenance needs as they arise. The Trustees have agreed that at this stage, an appropriate level of reserves would be the equivalent of three months running costs for the charity (£95k). At 31 March 2023 the free reserves held were £443,252.

The Trustees will be reviewing the reserves policy in the light of the restructure and future repair and maintenance schedule for buildings and equipment.

The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The Trustees’ Report, was approved by the Board of Trustees and signed on its behalf by:

Sean Heslop Chair of the Trustees

Date:

15

York RI

Statement of Trustees’ accounting and reporting responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements, the Trustees are required to:

• Select suitable accounting policies and then apply them consistently;

• Observe the methods and principals in the Charities SORP;

• Make judgements and estimates that are reasonable and prudent;

• State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

16

York RI

Independent Examiner’s report to the Trustees of York RI

I report to the trustees on my examination of the financial statements of Yori RI for the year ended 31 March 2023.

This report is made solely to the charity's trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My independent examination work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the charity's trustees as a body, for my independent examination work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s Statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the financial statements do not accord with those records; or

2. the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Financial statements and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Alan Sidebottom FCA Azets Audit Services Limited Chartered Accountants

………………………………………

Truine Court Monks Cross Drive York YO32 9GZ

17

York RI

Statement of Financial Activities for the year ended 31 March 2023

		Total	Total
		2023	2022
	Note	£	£
Income from:
Donations and legacies:
Donations	3	500	29,521
Grants	4	-	64,920
Income from charitable activities:
Room, court and equipment hire		168,273	133,877
Subscriptions and joining fees		39,102	384,035
Green fees and other golfing income		-	134,788
Other income		125,052	136,595
Income from other trading activities:
Bar operations		94,474	-
Other trading operations		5,341	-
Total income		432,742	883,736
Expenditure on:
Exceptional gift	5	-	1,110,904
Charitable activities	6	294,887	787,502
Raising funds	6	49,016	-
Total expenditure	6	343,903	1,898,406
Net income/(expenditure) for the year		88,839	(1,014,670)
Other recognised gains
Gain on revaluation of fixed assets		-	90,000
Net movement in funds		88,839	(924,670)
Funds brought forward	15,16	597,669	1,522,339
Funds carried forward	15,16	686,508	597,669

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities of the CIO.

A fully detailed Statement of Financial Activities for the year ended 31 March 2022 is shown in note 18 of the financial statements.

18

York RI

Balance sheet as at 31 March 2023

		2023	2022
	Note	£	£
Fixed assets
Investments	8	100	-
Tangible assets	9	243,256	242,441
		243,256	242,441
Current assets
Stock	10	3,828	2,637
Debtors	11	30,887	10,221
Cash at bank and in hand		419,304	397,608
		454,019	410,466
Creditors:
Amounts fallingdue within oneyear	12	(10,767)	(55,238)
Net current assets		443,252	355,228
Net assets		686,508	597,669
The funds of the charity
Unrestricted funds	15	686,508	597,669
Total funds		686,508	597,669

The notes on pages 20 to 29 form part of these financial statements.

These financial statements were approved by the Board of Trustees on ………………………and were authorised for issue and signed on its behalf by:

Sean Heslop Chair of the Trustees

19

York RI

Notes to the Financial Statements for the year ended 31 March 2023

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Charity information

York RI is a charitable incorporated organisation registered in England and Wales. The registered office is The Sports Centre, Queen Street, York, YO24 1AD.

Accounting convention

The financial statements have been prepared on a going concern basis in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) (“Charities SORP (FRS 102)”), the Financial Reporting Standard applicable in the UK and Ireland (FRS 102) and the Charities Act 2011.

The Financial Statements are prepared in sterling, which is the financial currency of the charity. Monetary amounts in these Financial Statements are rounded to the nearest £1.

York RI meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The Trustees have at the time of approving the financial statements a reasonable expectation that the CIO has adequate resources to continue in operational existence for the foreseeable future. The CIO has cash reserves sufficient to meet its immediate requirements. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.

Fund accounting

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

Restricted funds can only be used for restricted purposes within the objectives of the charity. These arise when funds are subject to specific restrictive conditions imposed by funders/donors or by the purpose of the grant. At the balance sheet date, there were no restricted funds.

Income

Income is recognised in the year in which entitlement arises, receipt is probable, and the amount can be reliably measured.

Income is deferred:

• where the charity must fulfil conditions before becoming entitled to it,

• where the income is received specifically for expenditure in a future accounting period, or

• where donations, sponsorship and entry fees are received in anticipation of an event to be held in a future accounting period.

Income from Government and other grants are recognised in the statement of financial activities in the period in which the charity is entitled to the income.

Income from subscriptions is recognised in the period to which the subscription relates. Income received prior to the year-end which relates to future periods, is deferred.

Income from room, court and equipment hire is recognised in the period to which the hiring transpires.

Gifts in kind

Assets and liabilities donated to the charity are included as donation income at market value or fair value at the date of receipt. No amounts are included in the financial statements for services donated by volunteers.

20

York RI

Notes to the Financial Statements for the year ended 31 March 2023 (cont.)

1. Accounting policies (cont.)

Expenditure and irrecoverable VAT

Expenditure is included in the SoFA on an accruals basis inclusive of any VAT that cannot be recovered. Expenditure is allocated directly to a particular activity where costs relate directly to that activity.

Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources.

Cost of raising funds

These include the salaries, direct expenditure and overhead costs of the trading team as well.

Charitable activity costs

These include the salaries, direct expenditure and overhead costs of the support team.

Pensions

The charity operates a defined contribution scheme for the employees of the charity. Contributions are charged as an expense to the SoFA in the period in which they fall due.

Staff costs

The costs of short-term employee benefits are recognised as a liability and an expense where settlement of obligations does not fall within the same period.

Fixed assets and depreciation

Fixed assets are stated at cost. Depreciation is provided to write off the cost less the estimated residual value of tangible fixed assets by equal instalments over their estimated useful economic lives as follows:

Fixtures, fittings and equipment 10-20% straight line

Freehold land and property is not depreciated.

It is the CIO’s policy not to provide depreciation on freehold property as, in the opinion of the Trustees, its estimated residual value at the end of its economic life is expected to be at least carrying value so that any deprecation charge would be immaterial. The Trustees will arrange periodic impairment reviews. The land held at New Lane was subject to a revaluation in the prior year with the gain on revaluation shown in the statement of financial activities.

Stocks

Purchased goods for resale are valued at the lower of cost and estimated selling price less costs to complete and sell.

Tax

York RI CIO is a registered charity and as such is a charity within the meaning of schedule 6 of the Finance Act 2010. Accordingly, the Charity is potentially entitled to tax exemption under part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in respect of income and gains arising.

Financial instruments

The CIO has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity held for working capital.

21

York RI

Notes to the Financial Statements for the year ended 31 March 2023 (cont.)

1. Accounting policies (cont.)

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the income and expenditure account.

Creditors, loans and provisions

Creditors, loans and provisions are recognised where the CIO has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors, loans and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial liabilities are only derecognised when, and only when, the CIO’s obligations are discharged, cancelled or they expire.

Amounts recognised as provisions are best estimates of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.

Critical accounting estimates and judgements

In the application of the CIO’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

Section activity

The CIO has within its control a number of ‘Sections’ which operate certain charitable activities on a dayto-day level. Due to the number of these sections and the small-scale income and expenditure through them e.g. match fees and cost of match officials, the Trustees have not fully consolidated the activities of these sections into these financial statements but have included their income within ‘other income’ and expenditure within ‘expenditure within sections’.

22

York RI

Notes to the Financial Statements for the year ended 31 March 2023 (cont.)

2. Net income
	2023	2022
Net income is stated after charging:	£	£
Remuneration of the Independent Examiner: Independent examination	1,850	-
Accounts preparation	1,890	-
Auditor’s remuneration:
Audit	-	5,950
Accounts preparation	-	2,500
Other compliance work	-	1,500
Tax compliance	-	1,750
Depreciation	3,090	47,498

3.	Donations
		2023	2022
		£	£
	Donations	500	29,521

4.	Grants
		2023	2022
		£	£
	City of York Council Covid19 Grants	-	58,000
	Coronavirus Job Retention Scheme	-	6,920
	Total	-	64,920

5. Exceptional gift

During the prior year the trustees resolved that due to the diversity of activities at multiple sites it was not effective from a governance perspective to operate York RI as had been. It was agreed that golf, sailing and bowls would be better served in separate independent charities. Under a transfer agreement dated 31 March 2022 the assets of these sections were gifted to the independent charities.

On 31 March 2022 the Charity made a gift of assets to the following charities:

York Railway Bowls & Social Club (registered charity number 1196809) £44,626 York Sailing Club (registered charity number 1196943) £29,247 Pike Hills Golf Club (registered charity number 1197896) £1,037,031

These values represented current assets and fixed asset values at book value at the date of transfer.

23

York RI

Notes to the Financial Statements for the year ended 31 March 2023 (cont.)

6. Expenditure

For the year ended	New	Queen
31 March 2023	Lane	Street	Total
	£	£	£
Costs directly allocated to charitable activities:
Staff costs	44,437	22,865	67,302
Repairs and renewals	8,286	29,993	38,279
Advertising, subscriptions and licences	269	683	952
Cleaning	891	918	1,809
Rent, rates and utilities	28,966	24,968	53,934
Insurance	449	4,013	4,462
Depreciation	651	2,439	3,090
Printing, postage and stationery	-	208	208
Expenditure within sections	85,591	22,358	107,949
Training fees	-	672	672
Legal and professional	1,740	1,085	2,825
Sundry	(1,019)	2,527	1,508
Support and governance costs:
Independent examination, governance and accountancy	5,325	5,325	10,650
Computer Costs	427	820	1,247
Total	176,013	118,874	294,887
Costs directly allocated to raising funds:
Direct costs	45,752	3,264	49,016
Total	45,752	3,264	49,016

24

York RI

Notes to the Financial Statements for the year ended 31 March 2023 (cont.)

6 Total expenditure (cont.)

For the year ended		Pike Hills	New	Queen
31 March 2022	Bowls	Golf	Lane	Street	Sailing	Total
	£	£	£	£	£	£
Costs directly allocated to	activities:
Staff costs	-	249,083	4,054	1,374	-	254,511
Repairs and renewals	15,561	83,724	14,766	27,457	11,737	153,245
Advertising,	-	2,177	-	15	23	2,215
Subscriptions and licences	419	20,001	-	999	464	21,883
Cleaning	216	12,255	928	1,012	32	14,443
Rent, rates and utilities	3,465	47,236	12,578	23,703	385	87,367
Insurance	1,547	15,835	4,123	14,987	1,652	38,144
Depreciation	-	37,017	955	3,003	1,511	42,486
Printing, postage and stationery	349	5,057	11	56	-	5,473
Loss on disposal of fixed assets	-	(1,628)	-	(1,500)	-	(3,128)
Expenditure within sections	-	-	79,877	35,387	-	115,264
Training fees	-	2,422			-	2,422
Legal and professional	7,663	27,578	5,018	8,820	6,611	55,690
VAT adjustment	(347)	(7,167)	(1,378)	(3,435)	(735)	(13,062)
Sundry	746	1,119	-	-	1,119	2,984
Support costs:
Audit and accountancy	-	30	-	-	-	30
ComputerCosts	253	6,474	-	747	61	7,535
Total	29,872	501,213	120,932	112,625	22,860	787,502

In the current year all expenditure was unrestricted. Expenditure in the year ended 31 March 2022 included £20,413 which was restricted.

7. Staff numbers and costs

The average number of staff employed by the CIO during the year was as follows:

	Number	Number
	2023	2022
Charitable activities	9	14
The aggregate payroll cost of these persons was as follows:
	2023	2022
	£	£
Wages and salaries	66,655	348,256
Social security costs	-	22,524
Pension costs	647	10,355
	67,302	381,135

During the year, no expenses were paid to Trustees (2022: none). 1 Trustee (2022: no Trustees) received £7,200 (2022: £nil) as detailed in note 17. Trustees are not included in the average number of employees.

No employees were paid over £60,000 in the year (2022: No employees).

The key management personnel of the CIO comprise the Trustees, and the New Lane Manager. In the prior year it was the Trustees and the golf club secretary and head greenkeeper. The total remuneration of the key management personnel employed by the CIO was £31,209 (2022: £88,184), which in current year include the payments made to Granville Miller (trustee) for professional fees as detailed in note17.

25

York RI

Notes to the Financial Statements for the year ended 31 March 2023 (cont.)

8. Investments

Shares held in subsidiary undertakings	2023	2022
	£	£
At 1 April 2022	-	100
Disposals	-	(100)
Additions	100	-
As 31 March 2023	100	-

During the year the charity acquired 100% of the issued share capital of YorkRI Commercial Ltd, a company incorporated in England and Wales (Company Registration No. 14645091). The subsidiary did not trade during the year.

9. Tangible fixed assets

	Freehold	Fixtures,
	land and	fittings and
	buildings	equipment	Total
	£	£	£
Cost or valuation
At 31 March 2022	240,000	8,778	248,778
Additions	-	3,905	3,905
At 31 March 2023	240,000	12,683	252,683
Depreciation
At 31 March 2022	-	6,337	6,337
Charge foryear	-	3,090	3,090
At 31 March 2023	-	9,428	9,427
Net book values
At 31 March 2023	240,000	3,256	243,256
At 31 March 2022	240,000	2,441	242,441
10. Stock
		2023	2022
		£	£
Bar stock		3,828	2,637
11. Debtors
		2023	2022
		£	£
Trade debtors		17,770	8,681
Prepayments and accrued income		12,699	1,540
Other debtors		418	-
		30,887	10,221

26

York RI

Notes to the Financial Statements for the year ended 31 March 2023 (cont.)

12. Creditors: amounts falling due within one year

	2023	2022
	£	£
Trade creditors	6,364	35,474
Accruals and deferred income	4,403	19,764
	10,767	55,238

Within accruals and deferred income is £nil (2022: £11,990) deferred income relating mainly to subscriptions paid in advance (note 13).

13 Deferred Income

	2023	2022
	£	£
Balance at 1 April 2022	11,990	247,866
Released to Statement of Financial Activities	(11,990)	(247,866)
Amount deferred in the year	-	11,990
Balance at 31 March 2023	-	11,990

14. Commitments

The CIO rents its Queen Street premises under a peppercorn rental agreement. It had no other commitments under non-cancellable operating leases in the current or preceding year.

15. Statement of funds

Year ended 31 March 2023					As at 31
	As at 1				March
	April 2022	Income	Expenditure	Gains	2023
	£	£	£	£	£
Unrestricted funds:
General fund	597,669	432,742	(343,903)	-	686,508
Total funds	597,669	432,742	(343,903)	-	686,508
Year ended 31 March 2022					As at 31
	As at 1				March
	April 2021	Income	Expenditure	Gains	2022
	£	£	£	£	£
Unrestricted funds:
General fund	1,508,176	877,486	(1,877,993)	90,000	597,669
Restricted funds:
Squash Courts	-	6,250	(6,250)	-	-
Pike Hills Golf Club - Juniors	557	-	(557)	-	-
Pike Hills Golf Club – furniture fund	13,606	-	(13,606)	-	-
Total restricted funds	14,163	6,250	(20,413)	-	-
Total funds	1,522,339	883,736	(1,898,406)	90,000	597,669

Unrestricted funds

General funds – These represent the free reserves and fixed assets of the charity that are not designated or restricted for particular purposes.

Restricted funds

These represent funds to be used for a specific purpose as specified above.

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York RI

Notes to the Financial Statements for the year ended 31 March 2023 (cont.)

16. Analysis of net assets by fund

As at 31 March 2023
	Fixed assets	Net current assets	Total
	£	£	£
Unrestricted funds
General	243,256	443,252	686,508
Total	243,256	443,252	686,508

As at 31 March 2022
	Fixed assets	Net current assets	Total
	£	£	£
Unrestricted funds
General	242,441	355,228	597,669
Total	242,441	355,228	597,669

17. Related parties

Until 31 March 2022, the charity had a wholly owned subsidiary, Pike Hills Golf Club Trading Ltd. In the prior year income of £340,097 and expenditure of £333,428 was accounted for within the bank accounts of the charity.

In prior year, the CIO made a gift of cash and assets to Pike Hills Golf Club of £1,037,031, David Chapman and Granville Miller are trustees of both the CIO and Pike Hills Golf Club.

In prior year, the CIO made a gift of cash and assets to York Railway Bowls and Social Club of £44,626, Stephen Atkinson was a trustee of the CIO until 1 April 2022 and is a trustee of the beneficiary charity.

In prior year the CIO made a gift of cash and assets to York Sailing Club of £29,247, Stephen Hogg was a trustee of the CIO until 1 April 2022 and is a trustee of the beneficiary charity.

Granville Miller, a trustee of the CIO, received payments from the CIO for professional fees. During the year he invoiced for fees totalling £7,200 (2022: £nil).

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York RI

Notes to the Financial Statements for the year ended 31 March 2023 (cont.)

18. Comparative Consolidated of Financial Activities (Including Income and Expenditure account)

	Unrestricted	Restricted
	funds	funds	Total
	2022	2022	2022
	£	£	£
Income from:
Donations and legacies:
Donations	23,271	6,250	29,521
Grants	64,920	-	64,920
Income from charitable activities:
Room, court and equipment hire	133,877	-	133,877
Subscriptions and joining fees	384,035	-	384,035
Green fees and other golfing income	134,788	-	134,788
Other income	136,595	-	136,595
Total income	877,486	6,250	883,736
Expenditure on:
Exceptional Gift	1,110,904	-	1,110,904
Charitable activities	767,089	20,413	787,502
Total expenditure	1,877,993	20,413	1,898,406
Net expenditure for theyear	(1,000,507)	(14,163)	(1,014,670)
Other recognised gains
Gain on revaluation of fixed assets	90,000	-	90,000
Net movement in funds	(910,507)	(14,163)	(924,670)
Funds brought forward	1,508,176	14,163	1,522,339
Funds carried forward	597,669	-	597,669

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