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2024-05-31-accounts

REGISTERED COMPANY NUMBER: 09931923 (England and Wales) REGISTERED CHARITY NUMBER: 1165757

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

EREWASH INDOOR BOWLS CENTRE

Lemans

29 Arboretum Street Nottingham Nottinghamshire NG1 4JA

EREWASH INDOOR BOWLS CENTRE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 15
Detailed Statement of Financial Activities 16 to 17

EREWASH INDOOR BOWLS CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2024. The trustees have adopted the provisions of 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).

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, 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 United Kingdom and Republic of Ireland published in October 2019.

OBJECTIVES AND ACTIVITIES Objectives and aims

The objects of the charity are:

The charity provides premises and facilities for leisure and the advancement of indoor bowling for all age groups.

Significant activities

As for all of you our year has been very challenging. We were aware at the beginning of this financial year that finances would be tight, and we would expect to make a loss. The question was how big that loss would be.

Although we had an increase in rink fees, we saw a slight decline in footfall this included both league and casual sessions. Our utility bills quadrupled in price and wages and other costs all increased. The Board of Directors had taken the decision early on not to increase subscriptions in an effort to retain our membership and footfall, this seems to have been relatively successful.

In February we ran an open day and recruited some sixty-six members on the day. This has led to a slight increase in the footfall of casual sessions. You will see when looking at the accounts there was a small increase in wage costs in part due to extra cover having to be provided during our managers illness. The loss we are seeing, after depreciation is taken out is not as large as we first anticipated this in the main is due to good housekeeping and low maintenance costs (although we did have to purchase a new coffee machine just before the end of the financial year).

It is hoped that next year with our planned increase in subs and one off utility charge we will be able to break even and return to profit the year after.

Our report would not be complete without passing on our personal thanks to Louise, John and the management team for their help and dedication throughout the year.

Public benefit

The Charity's activities are undertaken to further its purposes for the public benefit and the trustees have had regard to the Charity Commission's guidance on public benefit.

Page 1

EREWASH INDOOR BOWLS CENTRE

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MAY 2024

FINANCIAL REVIEW

Reserves policy

The Trustees consider that a reserves policy of £20,000 is appropriate to equate broadly to two months normal running costs. It is considered that future cash flows and bank balances will be adequate to achieve this. The unrestricted reserves (net current assets) at 31 May 2024 are £58,934.

FUTURE PLANS

The Trustees have reviewed the impact of coronavirus on the future trading of the charity and are happy that the centre can continue to operate for the foreseeable future.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 30 December 2015 together with related bye laws.

Recruitment and appointment of new trustees

Trustees are appointed by ordinary resolution of the Charity members and are selected for their skills and personal qualities appropriate to the aims and objectives of the Charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

09931923 (England and Wales)

Registered Charity number

1165757

Registered office

29 Arboretum Street Nottingham NG1 4JA

Principal address

Grange Park Station Road Long Eaton Nottinghamshire NG10 2EE

Trustees

R Cowell Mrs A Hewitt Mrs S O Jordan-Smith Mrs N A Hazzledine MBE Mrs L E Fryatt Director M Potter Director B Thomas R N Guyler Director (appointed 28.10.23)

Company Secretary

Mrs S O Jordan-Smith

Page 2

EREWASH INDOOR BOWLS CENTRE

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MAY 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

K Mealand FCCA Lemans 29 Arboretum Street Nottingham Nottinghamshire NG1 4JA

Bankers

NatWest Plc Long Eaton Nottingham

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 9 July 2024 and signed on its behalf by:

R Cowell - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EREWASH INDOOR BOWLS CENTRE

Independent examiner's report to the trustees of Erewash Indoor Bowls Centre ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.

K Mealand FCCA

Lemans 29 Arboretum Street Nottingham Nottinghamshire NG1 4JA

Date: .............................................

Page 4

EREWASH INDOOR BOWLS CENTRE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MAY 2024

31.5.24
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
7,713
Other trading activities
4
148,094
Investment income
5
472
Total
156,279
EXPENDITURE ON
Charitable activities
General
174,658
NET INCOME/(EXPENDITURE)
(18,379)
RECONCILIATION OF FUNDS
Total funds brought forward
592,642
TOTAL FUNDS CARRIED FORWARD
574,263
31.5.23
Total
funds
£
15,469
148,985
-
164,454
170,755
(6,301)
598,943
592,642

The notes form part of these financial statements

Page 5

EREWASH INDOOR BOWLS CENTRE

BALANCE SHEET

31 MAY 2024

Notes
FIXED ASSETS
Tangible assets
10
Investments
11
CURRENT ASSETS
Debtors
12
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
14
NET ASSETS
FUNDS
18
Unrestricted funds
TOTAL FUNDS
31.5.24
Unrestricted
fund
£
536,932
36
536,968
34,869
44,909
79,778
(20,844)
58,934
595,902
(21,639)
574,263
574,263
574,263
31.5.23
Total
funds
£
551,996
36
552,032
28,500
68,450
96,950
(19,419)
77,531
629,563
(36,921)
592,642
592,642
592,642

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 6

continued...

EREWASH INDOOR BOWLS CENTRE

BALANCE SHEET - continued

31 MAY 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 9 July 2024 and were signed on its behalf by:

R Cowell - Trustee

S O Jordan-Smith - Trustee

The notes form part of these financial statements

Page 7

EREWASH INDOOR BOWLS CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

Erewash Indoor Bowls Centre is a company limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found in the Report of the Trustees.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Income

All income is recognised in the Statement of Financial Activities once the charity has legal entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Property improvements - 2% on cost Fixtures and fittings - 15% on reducing balance Computer equipment - 33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

continued...

Page 8

EREWASH INDOOR BOWLS CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments

Rentals payable under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Debtors and creditors

Debtors and creditors receivable or payable within one year are recorded at transaction price.

Fixed asset investments

Fixed asset investments relate to the shares held in Erewash Indoor Bowling Club Ltd.

Cash at Bank

The charity holds sufficient funds in order to meet its short-term cash commitments as they fall due.

Investments

The charity's subsidiary is accounted for at cost.

3. DONATIONS AND LEGACIES

31.5.24 31.5.23
£ £
Donations 7,713 13,169
Grants received - 2,300
7,713 15,469

4.

OTHER TRADING ACTIVITIES

Fundraising events
Rink fees
League fees
Club competition entry fees
National competition entry fees
Guest fees
Membership fees
Door fobs
Locker keys
Sales (not bar)
Miscellaneous income
Room Hire
31.5.24
£
2,921
109,010
2,550
608
39
32
26,786
140
2,100
1,882
685
1,341
148,094
31.5.23
£
2,828
107,936
2,811
610
25
80
27,461
90
2,245
1,666
2,253
980
148,985

continued...

Page 9

EREWASH INDOOR BOWLS CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024

5. INVESTMENT INCOME

INVESTMENT INCOME
31.5.24 31.5.23
£ £
Interest receivable - trading 472 -
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.5.24 31.5.23
£ £
Depreciation - owned assets 15,064 15,460
Independent examination 2,703 2,550
Other accountancy fees 2,785 2,488

6. NET INCOME/(EXPENDITURE)

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2024 nor for the year ended 31 May 2023.

Trustees' expenses

Travelling and telephone expenses of £414 (2023 - £416) were paid to one Trustee during the year.

8. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.5.24 31.5.23
Employees 4 4

No employees received emoluments in excess of £60,000.

9. PENSION COMMITMENTS

The charity operates a defined contribution scheme. The assets are managed independently of the charity and contributions are charged to the Statement of Financial Activities in the period they are made. The charge for the year was £1,754 (2023 - £1,670).

continued...

Page 10

EREWASH INDOOR BOWLS CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024

10. TANGIBLE FIXED ASSETS

Property
improvements
£
COST
At 1 June 2023 and 31 May 2024
623,806
DEPRECIATION
At 1 June 2023
87,333
Charge for year
12,476
At 31 May 2024
99,809
NET BOOK VALUE
At 31 May 2024
523,997
At 31 May 2023
536,473
Fixtures
and
fittings
£
44,277
29,267
2,252
31,519
12,758
15,010
Computer
equipment
£
2,362
1,849
336
2,185
177
513
Totals
£
670,445
118,449
15,064
133,513
536,932
551,996

The charity leases the land from Erewash Borough Council under a 99 year lease dated 11 August 1982 and a supplemental lease dated 11 March 1999, the rent for which is renegotiated every 5 years.

The cost above relates to the building of the club facilities from which the centre operates.

11. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST LESS IMPAIRMENT
At 1 June 2023 and 31 May 2024 36
NET BOOK VALUE
At 31 May 2024 36
At 31 May 2023 36

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

Erewash Indoor Bowling Club Limited (Reg. No.01641261)

Registered office: 29 Arboretum Street, Nottingham, NG1 4JA Nature of business: provision of beverages and catering

Nature of business: provision of beverages and catering
%
Class of share: holding
Ordinary 100
31.5.24 31.5.23
£ £
Aggregate capital and reserves 2,285 8,536
(Loss)/profit for the year (6,251) 7

continued...

Page 11

EREWASH INDOOR BOWLS CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£ £
Amount owed by group
undertaking 31,746 25,216
Other debtors 2,546 2,692
Prepayments 577 592
34,869 28,500
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£ £
Bank loans and overdrafts (see note 15) 14,631 14,631
Trade creditors 2,148 885
Social security and other taxes 245 -
Other creditors 738 33
Accrued expenses 3,082 3,870
20,844 19,419
14. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.24 31.5.23
£ £
Bank loans (see note 15) 21,639 36,921
15. LOANS
An analysis of the maturity of loans is given below:
31.5.24 31.5.23
£ £
Amounts falling due within one year on demand:
Bank loans 14,631 14,631
Amounts falling between one and two years:
Bank loans - 1-2 years 14,631 14,631
Amounts falling due between two and five years:
Bank loans - 2-5 years 7,008 22,290

continued...

Page 12

EREWASH INDOOR BOWLS CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024

16. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.5.24 31.5.23
£ £
Within one year - 34
SECURED DEBTS
The following secured debts are included within creditors:
31.5.24 31.5.23
£ £
Bank loans 36,270 51,552

17. SECURED DEBTS

The bank loan is secured by a legal charge over the Charity's property and fixtures at Grange Park, Long Eaton, Nottingham.

18. MOVEMENT IN FUNDS

Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
At 1.6.23
£
592,642
592,642
Incoming
resources
£
156,279
156,279
Net
movement
At
in funds
31.5.24
£
£
(18,379)
574,263
(18,379)
574,263
Resources
Movement
expended
in funds
£
£
(174,658)
(18,379)
(174,658)
(18,379)
At
31.5.24
£
574,263
574,263
(18,379)

continued...

Page 13

EREWASH INDOOR BOWLS CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024

18. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.6.22
£
Unrestricted funds
General fund
598,943
TOTAL FUNDS
598,943
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
164,454
TOTAL FUNDS
164,454
A current year 12 months and prior year 12 months combined position is as follows:
At 1.6.22
£
Unrestricted funds
General fund
598,943
TOTAL FUNDS
598,943
Net
movement
At
in funds
31.5.23
£
£
(6,301)
592,642
(6,301)
592,642
Resources
Movement
expended
in funds
£
£
(170,755)
(6,301)
(170,755)
(6,301)
Net
movement
At
in funds
31.5.24
£
£
(24,680)
574,263
(24,680)
574,263

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
320,733
320,733
Resources
Movement
expended
in funds
£
£
(345,413)
(24,680)
(345,413)
(24,680)

continued...

Page 14

EREWASH INDOOR BOWLS CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2024

19. RELATED PARTY DISCLOSURES

During the year donations of £Nil (2023 - £5,000) were received from the Charity's subsidiary Erewash Indoor Bowling Club Ltd.

At 31 May 2024 £31,746 (2023 - £25,216) was due from the subsidiary.

During the year donations of £3,100 were received (without conditions) from the Charity's Trustees.

Page 15

EREWASH INDOOR BOWLS CENTRE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2024

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MAY 2024
31.5.24 31.5.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 7,713 13,169
Grants received - 2,300
7,713 15,469
Other trading activities
Fundraising events 2,921 2,828
Rink fees 109,010 107,936
League fees 2,550 2,811
Club competition entry fees 608 610
National competition entry fees 39 25
Guest fees 32 80
Membership fees 26,786 27,461
Door fobs 140 90
Locker keys 2,100 2,245
Sales (not bar) 1,882 1,666
Miscellaneous income 685 2,253
Room Hire 1,341 980
148,094 148,985
Investment income
Interest receivable - trading 472 -
Total incoming resources 156,279 164,454
EXPENDITURE
Charitable activities
Wages 46,672 47,938
Pensions 1,754 1,670
Rent, rates and water 18,506 18,836
Insurance 4,860 4,270
Light and heat 45,082 23,006
Telephone 1,501 1,478
Postage and stationery 582 695
Advertising - 25
Sundries 4,256 4,398
Computers and software 5,619 416
Repairs and renewals 5,950 28,775
Cleaning 2,808 1,816
Carried forward 137,590 133,323

This page does not form part of the statutory financial statements

Page 16

EREWASH INDOOR BOWLS CENTRE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2024

FOR THE YEAR ENDED 31 MAY 2024
31.5.24 31.5.23
£ £
Charitable activities
Brought forward 137,590 133,323
Refuse collection 703 610
Security costs 1,583 1,128
Alarm rent and maintenance 4,001 2,082
Subscriptions 399 60
Uniform costs 581 2,284
Training costs - 330
Refreshment costs 106 48
Trophies 1,230 1,743
National and county fees 3,161 2,875
Equipment leasing 1,224 1,224
Property improvements 12,476 12,476
Fixtures and fittings 2,251 2,649
Computer equipment 336 336
Bank interest 885 920
166,526 162,088
Support costs
Other
Bank loan interest 2,644 3,629
Governance costs
Accountancy and legal fees 5,488 5,038
Total resources expended 174,658 170,755
Net expenditure (18,379) (6,301)

This page does not form part of the statutory financial statements

Page 17