COMPANY NUMBER 05208786 REGISTERED CHARITY NUMBER 1165821 **RUGBY BOROUGH SPORTS TRUST LIMITED** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023** RUGBY BOROUGH SPORTS TRUST LIMITED COMPANY NUMBER- 05208786 REGISTERED CHARITY NUMBER – 1165821 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023 ## REGISITERED OFFICE 3 Kilsby Lane Rugby Warwickshire CV21 4PN ## STRUCTURE AND GOVERNANCE The company was incorporated on 18 August 2004 as a charitable company limited by guarantee, under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. There is no share capital. Directors are appointed or reappointed annually at the AGM. ## OBJECTIVES AND PRINIPAL ACTIVITIES The Trustees regularly review and update the charity’s business plan. This sets out several objectives for the trust, which can be summarised as follows: - To promote community participation in healthy recreation by providing facilities for the playing of football and such other sports or physical activities which improve fitness and health. - To advance amateur sport by promoting football and other such sports or games which promote health by involving physical or mental skill or exertion and which are undertaken on an amateur basis. - To advance the education of children and young people, in particular by providing the opportunity and facilities for playing association football and such other sports or physical activities which improve fitness and health so to develop their physical, mental and spiritual capacities that they may grow to the full maturity as individuals and members of society that their conditions of life may be improved ACIIIE.VI."MENTS tllil) Pl='RfoRMANCI.' Thc (iymnaNti¢% l-cniTC ha% complrfed. flaDntng has bLrn %ubmiitcd for Jn 3ddiiional l([ Pl(¢li whiLh 14 hnpcd fi)r )Ql4.,ryS Thc 5tEC has %eL'iI IL% r￿lIf•11 incr￿￿¢ by l(f/• and 11% uhilily iii IllLfL'a%L foi>ih&ll ii'ill hL FINANCIAL RF.VTF.W • Lliis y%xr. du¢ 10 Inc￿￿￿e in (kngiion%. and Inc￿.￿SL￿ Ilic￿li1¢ Iwiii Illi ICi.pilrh. Triii'iiiull inLI)tM i$46J4 1If I1￿. l(Ilal inil*liX' at (5X.n.16. and ulc% incibiiiL'iifLfiI.fl75. IIiiLfL'4t iil'LI.4fi2 lia¥ n TCfCiVLYI in ihc ycar. Mosi ¢05ts¢0niillUC io bc dcprLYi*ion. ai l)6•• uf iotal for iht V&lT. Rr8rRvr.8 N)i_i(')' Wi, hjvi U CiifpLI.%inkinkp fthn¢l ti? whiih WL a(kl In rrAmlhly ba515xI wc th¥. 11) rL' LalPLi IIIL tyurriii IC, PIILh ilt)i'r a r￿rInd ill- l? y¥a￿. Anb¢la C'rLy%wcll .' TIIF. BOARI )}'. TRiiSTFF_S 15th May 2U24 Independent èxamlngr's rgport to the Irusteos of Rugby Borough Sports Trust Llmlted I report on the accounts of the Trust for the year ended 31st August 2023. Respe¢tlv8 responslbllltlès of trust•os and examlner The charity's trustees ar8 responsible for the preparation of the aceounls. The charity's trustees consider that an audit is not required for thi5 year under section 114121 of the Charities Act 2011 Ilhe 2011 Act) and th81 an independent examination is needed. It is my responsibility lo.. Examine the accounts under section 145 of the 2011 Act To follow the procedures laid down in the general Dlrecllons given by the commission under section 145IS)Ibl of the 2011 Act To slate whether parlicular matters have come to my attention Babig ef th• Ind¢pendent exam1￿￿3 rèport My examination was carried out in the accordance with the general Directiony given by the Ch8rfjty Commission. An examination includes a review of the accounting records kept by the charity and omparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Iruste8S concerning such mallers The procedures undertaken do not provide all the evKlen¢e that would be required in an audit and consequently no opinion is glven as lo whelher the accounts present a 'true and fair view. and the report is limited to those matters Set out in the noxt statement Indepond¢nt examlner's Btatèm•nt In connection with my examination, no matter has come lo my attention- 1 . Which gives me reasonable cause to believe in any material respect therequiremenls= To keep accounting records in accordance with section 130 of the 2011 Act and To prepare accounts which occord with the accounting records and comply with the accounting requirements of the 2011 Act Have not been met or 2. To which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached DlsclDBure There have been some stop$ tsken by the trustees to address the possible Qonflicl of interest between the charity and trading company. Anna Young 13th May 2024 Associalion of Chartered Certified Accountants 23a High Street, Welford, Northants. NN6 6HT |Charity Name**Rugby**
**Borough Sports Trust Limited**|Charity Name**Rugby**
**Borough Sports Trust Limited**|CharityNo|1165821|1165821|| |---|---|---|---|---|---| |||CompanyNo|05208786||| |Annual accounts for the period
|||||| |Period start date|**01/09/2022**|**To**|Period end
date|**31/08/2023**|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |**Expenditure (Note 4)**
**Expenditure on:**
Tax payable
Net gains/(losses) on
investments
**Extraordinary items**
**(Note 5)**
Other gains/(losses)
**_Reconciliation of_**
**_funds:_**
**Income (Note 3)**
Charitable activities
**Other recognised** **gains/(losses):**
Separate material expense item
Total funds brought forward
Raising funds
Separate material item of income
Other
Other
Donations and legacies
**_Net movement in funds_**
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Other trading activities
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Investments
**Net income/(expenditure) before tax for**
**the reporting period**
**_Total_**
**Recommended categories by activity**
**Income and endowments from:**|Guidance Note
S01
S02
S03
S04
S05
S06
S07
S08
S09
S10
S11
S12|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---|---| |||58,036|-|-|58,036|27,262| |||-|-|-|-|-| |||63,075|-|-|63,075|33,298| |||3,462|-|-|3,462|-| |||-|-|-|-|-| |||-|-|-|-|-| |||124,573|-|-|124,573|60,560| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-||| |||57,690|-|-|57,690|52,024| |||57,690|-|-|57,690|52,024| |||||||| ||S13
S14
S15
S16|66,883|-|-|66,883|8,536| |||-|-|-|-|-| |||66,883|-|-|66,883|8,536| |||-|-|-|-|-| ||S17|66,883|-|-|66,883|8,536| ||S18|-|-|-|-|120,000| ||S19|-|-|-|-|-| |||||||| ||S20|-|-|-|-|-| ||S21
S22
S23
S24|||-|-|-| |||66,883|-|-|66,883|128,536| |||||||| |||668,563|2,038,538|-|2,707,101|2,578,565| |||735,446|2,038,538|-|2,773,984|2,707,101| CC17a (Excel) 13/05/2024 1 Section B Balance sheet Ethwrh•rt Totsl ihis TotsE laBt Fixèd IptanBth5c assote Tangible assets Hprita9Q aS¥•ts .In¥estm&b 2.642.519 2.642.519 2.615.168 Currènt assets Stocks btorB 'INolt 81 "1L.81fj 122.B16 910 )i4,Jiy Cr•dFtorn.' 4mounts falllng duo wtthln n• Jwar 28.773 28.773 42.386 270 on• year 131.485 2.642.519 2.773.984 Funds of Ihe Charity 2.707.101 Unre*tr*ted R4valuAttron Falrvalu• r•Mry• .'4tii.y'.4 2.03J.538 2,038.538 2,038.538 2.7UF.101 Comynws Act 2006. Tho dlrocttsrs aclrnowlodge theirrosm)nsibilibcs lor¢¢wI￿"rrfJ with Ihe 011￿ Comp•nl•s A¢1 with rospgcl to accoun11￿9 anLI thpprwrdfiLW off a¢¢ounts Th•AO 4rcounts 11•￿ b*iprnp•*¥dln •cconl•n¢e wilh lh• proyltslons appNc•blt to smèlleompanles 6ubJgCtfD th9 sm8ll¢iwl•8 anolh •rGonlanG• wlth FRS707 SORP. Pnni IlbmE Ppioval IYG&2024 na mryl an 1310512024 CC17a IExcd) 1W2024 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: ||the Statement of Recommended Practice: Accounting and Reporting by Charities| |---|---| |• and with*|
preparing their accounts in accordance with the Financial Reporting Standard| ||applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014| |• and with*|
the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102)| |• and with the Charities Act 2011.|| |
The charity constitutes a public benefit entity as defined by|| |FRS 102.*|| * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }. |
note { }.||| |---|---|---| |Yes*
No*||* -Tick as appropriate| |||| ## _**Please disclose:**_ _**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_ CC17a (Excel) 13/05/2024 3 ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). |Yes*
No*

**_Please disclose:_**||* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| ||||| |**_(i) the nature of any changes;_**|||| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|||| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|||| ||||| |No material prior year error
**1.5 Material prior year err**|No material prior year error
**1.5 Material prior year err**|have been identified in the reporting period (3.47 FRS102 SORP).
**ors**|have been identified in the reporting period (3.47 FRS102 SORP).
**ors**| |---|---|---|---| |Yes*
No*

**_Please disclose:_**||* -Tick as appropriate|| ||||| ||||| |**_(i) the nature of the prior_**||**_period error;_**|| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|||| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|||| CC17a (Excel) 13/05/2024 4 CC17a (Excdl 1310512024 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** CC17a (Excel) 13/05/2024 6 ## **Section C Notes to the accounts (cont)** **Note 2 Accounting policies 2.2 INCOME** |**Recognition of income**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Membership subscriptions received in the nature of a gift are recognised in Donations
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Offsetting**
**Grants and donations**
**Contractual income and**
**performance related**
**grants**
**Donated goods**
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on donations**
**and gifts**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Income from membership**
**Income from interest,**
**royalties and dividends**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
0
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| CC17 FRS 102 SORP 13/05/2024 7 and Legacies. ## **subscriptions** Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. **Settlement of insurance** Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other **claims** income in the SoFA. This includes any realised or unrealised gains or losses on the sale of investments and **Investment gains and** any gain or loss resulting from revaluing investments to market value at the end of the **losses** year. ## **2.3 EXPENDITURE AND LIABILITIES** Liabilities are recognised where it is more likely than not that there is a legal or **Liability recognition** constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. **Governance and support** Support costs have been allocated between governance costs and other support. **costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. **Grants with performance** Where the charity gives a grant with conditions for its payment being a specific level of **conditions** service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. **Grants payable without** Where there are no conditions attaching to the grant that enables the donor charity to **performance conditions** realistically avoid the commitment, a liability for the full funding obligation must be recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period. **Deferred income** No material item of deferred income has been included in the accounts. **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently **Provisions for liabilities** measured at the best estimate of the amount required to settle the obligation at the reporting date **Basic financial** The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 **instruments** to 11.19, FRS102 SORP. **2.4 ASSETS Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity** They are valued at cost. The depreciation rates and methods used are disclosed in note 14. The charity has intangible fixed assets, that is, non-monetary assets that do not have **Intangible fixed assets** physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and **Heritage assets** maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. They are valued at cost. Fixed asset investments in quoted shares, traded bonds and similar investments are **Investments** valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or **progress** net realisable value. |||| |---|---|---| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| CC17 FRS 102 SORP 13/05/2024 8 ## **Debtors** ## **Current asset investments** Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. |Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17 FRS 102 SORP 13/05/2024 9 **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Section C Notes to the accounts (cont)**
**Note 3 Income**|**Notes to the accounts (cont)**
**Income**|**Notes to the accounts (cont)**
**Income**|**Notes to the accounts (cont)**
**Income**|**Notes to the accounts (cont)**
**Income**|**Notes to the accounts (cont)**
**Income**|**Notes to the accounts (cont)**
**Income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
58,036
- 58,036 27,262
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services
- - - - -
Other
- - - -
**Total** 58,036 - - 58,036 27,262
Grants
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Astro Turf Hire
63,075 - - 63,075 33,298
- - - - -
- - - - -
Other
- - - - -
**Total** 63,075- - 63,075 33,298
Interest income
3,462 - - 3,462 -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 3,462- - 3,462 -
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total** - - - - -
124,573- -124,573 60,560
**Other information:**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**Analysis of income**
**Donations**
**and legacies:**
**TOTAL INCOME**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|||||| ||Donations and gifts|58,036||-|58,036|27,262| ||
Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donated goods, facilities and services|-|-|-|-|-| ||
Other|-|-|-|-|| ||**Total**|58,036|-|-|58,036|27,262| |||||||| ||Grants|-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Astro Turf Hire
|63,075|-|-|63,075|33,298| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|63,075|-|-|63,075|33,298| |||||||| ||Interest income|3,462|-|-|3,462|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|3,462|-|-|3,462|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|
-|-|-|-|-| ||
Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||124,573|-|-|124,573|60,560| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||||||| |**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |||||||| |||||||| |**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||||||| |||||||| |**This year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**||||||| |||||||| |**Last year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**||||||| |CC17a (Excel)||10||||| 13/05/2024 **Section C Notes to the accounts (cont)** ## **Note 4 Expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-|-|-|-|-| |Operating membership schemes and social
lotteries|-|-|-|-|-|-|-|-| |Staging fundraising events|-|-|-|-|-|-|-|-| |Fudraising agents|-|-|-|-|-|-|-|-| |Operating charity shops|-|-|-|-|-|-|-|-| |Operating a trading company undertaking
non-charitable trading activity|-|-|-|-|-|-|-|-| |
Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating new
source of futureincome|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-|-|-|-|-| |Investment management costs:|-|-|-|-|-|-|-|-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable activities**|-|-|-|-|-|-|-|-| ||-|-|-|~~-~~||||| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| |Accountancy fees (Note 6)|1,184|-|-|1,184|1,100|-|-|1,100| |
Bank Charges|85|-|-|85|92|-|-|92| |
Depreciation|55,373|-|-|55,373|48,284|-|-|48,284| |Interest
|-|-|-|-|-|-|-|-| |Other Legal fees|-|-|-|-|2,400|-|-|2,400| |
Postage|-|-|-|-|-|-|-|-| |Insurance
|-|-|-|-|-|-|-|-| |Equipment Hire|-|-|-|-|18|-|-|18| |
Repairs and maintenance|1,048|-|-|1,048|130|-|-|130| |Sundry Expenses
|-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**
|57,690|-|-|57,690|52,024|-|-|52,024| ||57,690|-|-|57,690|52,024|-|-|52,024| CC17a (Excel) 13/05/2024 11 ## **Other information:** ## **Analysis of expenditure on charitable activities** ||**This year**|**This year**|**This year**|**This year**|**Last year**|**Last year**|**Last year**|**Last year**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|
**Grant**
**funding of**
**activities**|
**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Activity1|-|-|-|-|-|-|-|-| |Activity2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |||||||||| |**This year: Where sums originally denominated in foreign currency have**
**been included in expenditure, explain the basis on which those sums**
**have been translated into sterling (or the currency in which the accounts**
**are drawn up).**||||||||| |||||||||| |**Last year: Where sums originally denominated in foreign currency have**
**been included in expenditure, explain the basis on which those sums**
**have been translated into sterling (or the currency in which the accounts**
**are drawn up).**||||||||| CC17a (Excel) 13/05/2024 12 ## **Section C Notes to the accounts (cont)** ## **Note 5 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Total extraordinary ite**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|120,000| ||||| ||**ms**|-|120,000| CC17a (Excel) 13/05/2024 13 ## **Section C Notes to the accounts** ## **Note 6 Details of certain types of expenditure** ## **Note 6.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Note 6.1 Fees for examination of the accounts**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**||| |---|---|---| |**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||-|-| ||1,184|1,100| CC17a (Excel) 13/05/2024 14 ## **Section C Notes to the accounts (cont)** |**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
2,082,749 816,635 - 46,979 2,946,363
Additions
26,703
26,145 29,875 82,723
Revaluations
-
-
Disposals
-
-
Transfers *
- - - - -
At end of the year
2,109,452 816,635 26,145 76,854 3,029,086
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the
year
- 289,936 - 41,258 331,194
Disposals
-
-
Depreciation
- 43,025 5,229 7,119 55,373
Impairment
-
-
Transfers*
- - - - -
At end of the year
- 332,961 5,229 48,377 386,567
Net book value at the
beginning of the year
2,082,749 526,699 - 5,721 2,615,169
Net book value at the
end of the year
2,109,452 483,674 20,916 28,477 2,642,519
**7.3 Net book value**
**7.2 Depreciation and impairments**
**7.1 Cost or valuation**
**Note 7 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
2,082,749 816,635 - 46,979 2,946,363
Additions
26,703
26,145 29,875 82,723
Revaluations
-
-
Disposals
-
-
Transfers *
- - - - -
At end of the year
2,109,452 816,635 26,145 76,854 3,029,086
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the
year
- 289,936 - 41,258 331,194
Disposals
-
-
Depreciation
- 43,025 5,229 7,119 55,373
Impairment
-
-
Transfers*
- - - - -
At end of the year
- 332,961 5,229 48,377 386,567
Net book value at the
beginning of the year
2,082,749 526,699 - 5,721 2,615,169
Net book value at the
end of the year
2,109,452 483,674 20,916 28,477 2,642,519
**7.3 Net book value**
**7.2 Depreciation and impairments**
**7.1 Cost or valuation**
**Note 7 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
2,082,749 816,635 - 46,979 2,946,363
Additions
26,703
26,145 29,875 82,723
Revaluations
-
-
Disposals
-
-
Transfers *
- - - - -
At end of the year
2,109,452 816,635 26,145 76,854 3,029,086
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the
year
- 289,936 - 41,258 331,194
Disposals
-
-
Depreciation
- 43,025 5,229 7,119 55,373
Impairment
-
-
Transfers*
- - - - -
At end of the year
- 332,961 5,229 48,377 386,567
Net book value at the
beginning of the year
2,082,749 526,699 - 5,721 2,615,169
Net book value at the
end of the year
2,109,452 483,674 20,916 28,477 2,642,519
**7.3 Net book value**
**7.2 Depreciation and impairments**
**7.1 Cost or valuation**
**Note 7 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
2,082,749 816,635 - 46,979 2,946,363
Additions
26,703
26,145 29,875 82,723
Revaluations
-
-
Disposals
-
-
Transfers *
- - - - -
At end of the year
2,109,452 816,635 26,145 76,854 3,029,086
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the
year
- 289,936 - 41,258 331,194
Disposals
-
-
Depreciation
- 43,025 5,229 7,119 55,373
Impairment
-
-
Transfers*
- - - - -
At end of the year
- 332,961 5,229 48,377 386,567
Net book value at the
beginning of the year
2,082,749 526,699 - 5,721 2,615,169
Net book value at the
end of the year
2,109,452 483,674 20,916 28,477 2,642,519
**7.3 Net book value**
**7.2 Depreciation and impairments**
**7.1 Cost or valuation**
**Note 7 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
2,082,749 816,635 - 46,979 2,946,363
Additions
26,703
26,145 29,875 82,723
Revaluations
-
-
Disposals
-
-
Transfers *
- - - - -
At end of the year
2,109,452 816,635 26,145 76,854 3,029,086
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the
year
- 289,936 - 41,258 331,194
Disposals
-
-
Depreciation
- 43,025 5,229 7,119 55,373
Impairment
-
-
Transfers*
- - - - -
At end of the year
- 332,961 5,229 48,377 386,567
Net book value at the
beginning of the year
2,082,749 526,699 - 5,721 2,615,169
Net book value at the
end of the year
2,109,452 483,674 20,916 28,477 2,642,519
**7.3 Net book value**
**7.2 Depreciation and impairments**
**7.1 Cost or valuation**
**Note 7 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
2,082,749 816,635 - 46,979 2,946,363
Additions
26,703
26,145 29,875 82,723
Revaluations
-
-
Disposals
-
-
Transfers *
- - - - -
At end of the year
2,109,452 816,635 26,145 76,854 3,029,086
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the
year
- 289,936 - 41,258 331,194
Disposals
-
-
Depreciation
- 43,025 5,229 7,119 55,373
Impairment
-
-
Transfers*
- - - - -
At end of the year
- 332,961 5,229 48,377 386,567
Net book value at the
beginning of the year
2,082,749 526,699 - 5,721 2,615,169
Net book value at the
end of the year
2,109,452 483,674 20,916 28,477 2,642,519
**7.3 Net book value**
**7.2 Depreciation and impairments**
**7.1 Cost or valuation**
**Note 7 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**| |---|---|---|---|---|---| ||**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant, machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|**Total**
**£**| ||2,082,749|816,635|-|46,979|2,946,363| ||26,703||26,145|29,875|82,723| ||-||||-| ||-||||-| ||-|-|-|-|-| ||2,109,452|816,635|26,145|76,854|3,029,086| ||**impairments**||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB| ||||||| ||||||| ||-|289,936|-|41,258|331,194| ||-||||-| ||-|43,025|5,229|7,119|55,373| ||-||||-| ||-|-|-|-|-| ||-|332,961|5,229|48,377|386,567| ||||||| ||2,082,749|526,699|-|5,721|2,615,169| ||2,109,452|483,674|20,916|28,477|2,642,519| CC17a (Excel) 13/05/2024 15 ## **7.4 Impairment** _**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ _**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **7.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ ## **This year** **Last year** _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_ ## **7.6 Other disclosures** _**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_ |**This year**|**Last year**| |---|---| |**£**|**£**| ||| ||| ||| - _The "transfers" row is for movements between fixed asset categories._ - _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also_ CC17a (Excel) 13/05/2024 16 ## **Section C Notes to the accounts (cont)** ## **Note 8 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ ## **8.1 Analysis of debtors** |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||- 70.0|910.0| ||-|-| ||122,886.0|-| ||122,816.0|910.0| ## _**Complete 8.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **8.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)** |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||116,274.0|-| ||116,274.0|-| CC17a (Excel) 13/05/2024 17 ## **Section C Notes to the accounts (cont)** ## **Note 9 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **9.1 Analysis of creditors** |
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-985|10,488|-|-| ||-|-|-|-| ||1,190|1,190|-|-| ||-1,171|-1,770|-|-| ||29,739|32,478|-|-| ||28,773|42,386|-|-| ## **9.2 Deferred income** |**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred_**
**_i_**
**This year**|**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred_**
**_i_**
**This year**||| |---|---|---|---| ||**This year**|**Last year**|| ||||| ||||| |||**This year**
**£**|**Last year**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| CC17a (Excel) 13/05/2024 18 ## **Section C Notes to the accounts (cont)** |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 10 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**||| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||37,422|133,409| ||-|-| ||37,422|133,409| CC17a (Excel) 13/05/2024 19 **Section C Notes to the accounts (cont)** ## **Note 11 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 13/05/2024 20