```
REGISTERED COMPANY NUMBER: 09809040 (England and Wales)
REGISTERED CHARITY NUMBER: 1166343
```
```
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31st March 2025
```
```
for
```
```
Yate Outdoor Sports Complex Limited
```
```
Dunkley's
Chartered Accountants
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
BS32 4JY
```
```
Yate Outdoor Sports Complex Limited
```
```
Contents of the Financial Statements
for the Year Ended 31st March 2025
```
**----- Start of picture text -----**
Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 13
Detailed Statement of Financial Activities 14
**----- End of picture text -----**
```
Yate Outdoor Sports Complex Limited
```
```
Reference and Administrative Details
for the Year Ended 31st March 2025
```
|**`TRUSTEES`**|`E S Taylor`|
|---|---|
||`J R J Dale`|
||`J P Ford`|
||`M Beard`|
||`R P Michael (resigned 19.5.25)`|
||`S R Perry (resigned 19.5.25)`|
||`S Thomas-Ellis`|
||`A J Chambers`|
||`P F Blackwell (appointed 19.5.25)`|
||`M Kiston (appointed 19.5.25)`|
||`S Stacey (appointed 14.7.25)`|
|**`REGISTERED OFFICE`**|`Yate Outdoor Sports Complex Limited`|
||`Broad Lane`|
||`Yate`|
||`Bristol`|
||`South Glos`|
||`BS37 7LB`|
|**`REGISTERED COMPANY NUMBER`**|`09809040 (England and Wales)`|
|**`REGISTERED CHARITY NUMBER`**|`1166343`|
|**`INDEPENDENT EXAMINER`**|`Dunkley's`|
||`Chartered Accountants`|
||`Woodlands Grange`|
||`Woodlands Lane`|
||`Bradley Stoke`|
||`Bristol`|
||`BS32 4JY`|
```
From time to time, the charity also uses the trading names YOSC or YOSC LIMITED.
```
```
Page 1
```
```
Yate Outdoor Sports Complex Limited
```
## **`Report of the Trustees for the Year Ended 31st March 2025`**
```
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreportwith the
financialstatementsofthecharityfortheyearended31stMarch2025.Thetrusteeshaveadoptedtheprovisionsof Accounting
andReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
```
## **`OBJECTIVES AND ACTIVITIES`**
## **`Objectives and aims`**
```
YOSCLtdisa notforprofitcharitablecompany,establishedbyvolunteersfromYate& DistrictAthleticsclub,inordertosave the
facilitiesat Yate OutdoorSports Complexfrom closureafter the withdrawalof funding by South GloucestershireCouncil.During the
courseofthisyearthetrusteesweremadeupofvolunteersfromYateandDistrictAthleticsClub,SedgemoorTarget Sprint
Shooting, Yate United FC, Yate Hockey Club, Yate Rugby Club, and representatives of Yate Town Council.
```
```
The complexis operatedunder license from Yate Town Councilwith the specificaim of providingand enhancingfacilitiesto benefit
all members of the public.
```
```
The charity's objects ("objects") are specifically restricted to the following:
```
|`1`|`the primary object of the charity is the promotion of community participation in healthy recreation for the benefit of`|
|---|---|
||`the inhabitants of Yate and the surrounding area by the provision of facilities for playing athletics, hockey, football,`|
||`and any other sports, games or related activities.`|
|`2`|`the advancement of the physical education of young people not undergoing formal education;`|
|`3`|`to further or benefit the residents of Yate and the surrounding area without distinction of sex, sexual orientation,`|
||`race or of political, religious or other opinions by associating together the said residents and the local authorities,`|
||`voluntary and other organisations in a common effort to advance education and to provide facilities in the interests`|
||`of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for`|
||`the residents;`|
|`4`|`to promote for the benefit of the inhabitants of Yate and the surrounding area the provision of facilities for`|
||`recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth,`|
||`age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in`|
||`the interests of social welfare and with the object of improving the condition of life of the said inhabitants;`|
|`5`|`for the public benefit to promote the education (including social and physical training) of people in Yate in such ways`|
||`as the charity trustees think fit including by developing their mental, physical and moral capabilities through leisure`|
||`time activities;`|
|`6`|`to advance in life and relieve needs of young people of Yate and the surrounding area through:`|
|`(a)`|`the provision of recreational and leisure time activities provided in the interest of social welfare, designed to`|
||`improvetheir conditions of life;`|
|`(b)`|`providing support and activities which develop their skills, capacities and capabilities to enable them to participate in`|
||`society as mature and responsible individuals.`|
```
Providedatalltimestheprimaryobjectofthecharityisthepromotionofcommunityparticipationinhealthyrecreationfor the
benefit of the inhabitants of Yate and the surrounding area by the provision of facilities for playing sport.
```
## **`Significant activities`**
```
The main activity for the charity is to provide sports and outdoor facilities to the general public in Yate and the surrounding area.
```
## `Current facilities include:`
- `An outdoor athletics arena and equipment`
- `- An all weather Hockey Pitch - used for both Hockey and Football - A range of Grass Football Pitches - catering for both Junior and Senior level competition - A Grass Rugby Pitch - A Shooting Range`
- `-A community building, incorporating changing facilities, indoor and outdoor toilets and a function suite.A Multi-activity building - providing a large indoor space for indoor activities`
```
Page 2
```
```
Yate Outdoor Sports Complex Limited
```
## **`Report of the Trustees`**
## **`for the Year Ended 31st March 2025`**
## **`OBJECTIVES AND ACTIVITIES`**
## **`Public benefit`**
```
As noted above, the charity's main objective is the promotion of community participation in healthy recreation in and around Yate.
```
```
We are passionateaboutprovidingfacilitiesto benefitall membersof the localcommunity,withregularusersrangingin age from
toddlerstopensioners,theable-bodiedanddisabled.Facilitiesareavailableforhiretoindividuals,groupsandbusinesses alike.
Regular hirers include
```
- `Local schools for year round PE lessons, sports days and specific GCSE PE classes`
- `Avon Schools Athletics Association for district and county athletics championships and trials`
- `- Sports clubs, ranging from Athletics and Triathlon, to Football, Hockey, Rugby and GB Shooting -- The FA and England Athletics use the facilities for assessment and training coursesDisability groups, ranging from adaptive athletics to street dance`
```
In considering the above, the trustees have had regard to the Charity Commission's guidance on public benefit.
```
```
Page 3
```
```
Yate Outdoor Sports Complex Limited
```
## **`Report of the Trustees`**
## **`for the Year Ended 31st March 2025`**
## **`ACHIEVEMENTS AND PERFORMANCE`**
## **`Charitable activities`**
```
During this, the charity'seighth year of operation,the charity has continuedto maintainongoing provisionof sports facilitiesfor use
by the general public.
```
## `This has included:`
|`-`|`Maintaining the facilities, including cleaning community buildings and changing rooms, external areas and pathways.`|
|---|---|
|`-`|`Preparing pitches, mowing grass and applying white lines, maintaining the athletics track and 3G Hockey pitch`|
|`-`|`Daily opening and closing, preparing equipment for use and operating flood lights`|
|`-`|`Taking bookings and fielding enquiries from users and the public`|
|`-`|`Being on call for emergencies over night`|
|`-`|`Promotion of the facility through a website, PR, local advertising and hosting community events.`|
||`Processing grant applications, and working with the council to unlock`|
|`-`|`funding for capital projects`|
```
TheTrusteesstartedtheyearlookingforwardtoa2024/2025withoutdisruption,withallclubsandhirersabletotrain, and
compete in league competition.
```
```
ThroughoutApril&May,thecomplexhostedNationalSeriesTargetSprintCompetitionsarrangedbyregularhirer Sedgemore
Target Sprint Club on behalf of British Shooting.
```
```
InJuly,theTrusteesweredelightedtoonceagainhosttheYateCancerReliefRelayforLife,whichreturnedtothecomplexin its
pre-covid24hourformat,withparticipantteamsmaintaininga24hourlongpresencewalkingandrunningaroundthe athletics
track.
```
```
InAugustandSeptember,alongsidenormalcompetition,thecomplexwaspleasedtohostathleticseventsforMasters, with
participants ranging from age 35 to 85, and Deaf Schools, providing a rare opportunity for deaf children to get involved in athletics.
```
```
In Novemberthe Complexhosted a communityfireworksdisplay.The event was very well attendedand the Trusteeshope to make
this a regular fixture in the Yate social calendar.
```
```
LaterinNovemberthecomplexsufferedasewageoverspillcausedbyfloodingoftheWessexWaterPumpingStation. Wessex
Waterhave now installeda non-returnvalveto guard againstfutureflooding.Furtherimprovementsto the complexhave included
the relaying of footpaths and the installation of a safety rail between the path and the incline down to the Athletics Track.
```
```
TheMulti-Activitybuildinghascontinuedtoprovideanaccessiblelargeindoorspaceforwheelchairusers,andablebodied users
alike.WhilsttheTrusteesweresaddenedtolearnofthediscontinuationoftheboxingclub,theincreasedspaceprovidedby the
removaloftheboxingringhasprovideda moreflexibleareaforhire.RegularusersincludeYate& DistrictAC Adaptive Athletics,
Marshal Arts Clubs and Street Fusion Dance - a weekly session for young adults and teens with additional needs.
```
```
ThecomplexhascontinuedtowelcomestaffandpupilsofSouthGloucestershireSport&Educationwhousetheclubhouseas a
baseforprovidingeducationalmentoringforstudentswithcomplexneedswhodonotcopewellinmainstreamschool, and
Brimsham Green School continue to make use of the all-weather pitches and athletics track for PE lessons and clubs.
```
```
TheTrusteesarepleasedtoreportthegrowthinresidentclubs.Overthefinancialyear,anadditionalpitchwascreatedfor Yate
RugbyClub,YateHockeyClubattainedClubmarkstatusand YateAthleticClubcontinuedto growtheirAdaptiveAthletics offering.
Both the Hockey Club and the Athletic Club saw athletes competing at a national and even international level.
```
```
The complexcontinuesto rely heavilyon volunteers,howeverthe continuedemploymentof a ComplexManagerand Groundsman
iscontinuingtoreducethevolunteerhoursrequiredtosustainthephysicalelementsoftheComplex(forexample cleaning
communitybuildings,mowinggrassandcuttingbackhedges).Itishopedthatwewillbeabletoincreasepaid administrative
support during 2025.
```
```
TheTrusteesweredelightedtowelcomeMattKitsonfromYateRugbyClubtotheboardofDirectorsandTrusteesthus widening
the breadth of user representation from Athletics, Football, Hockey and Target Sprint.
```
```
Overthecourseoftheyear,constructionofthenewLaddenGardenVillageEstatehascreptstillclosertoYOSCLtd boundaries.
Securityfencing has been installedhowever,the new residencesare not yet protectedfrom noise by the acousticfence required by
planningpermission.Whilstwelcomingtheinfluxofpotentialnewhirers,theTrusteesremaincautiousastotheeffectivityof the
proposed fence, and implications for the future.
```
```
Page 4
```
```
Yate Outdoor Sports Complex Limited
```
## **`Report of the Trustees for the Year Ended 31st March 2025`**
```
Whilstthe Trusteesare pleasedto reportthat the AthleticsStadiumhas been awardedTrackMark status,thus ensuringfuture hire
fortoplevelofcompetition,lightingforboththeAthleticstrackandtheHockeypitcheshasbecomeaconcern.The lamps
currentlyin use are now end of life,and as such have becomemore difficultand more expensiveto source.Replacementlighting is
nowurgentlyrequiredtoensurethecontinuedhireabilityoftheHockeypitchesinparticular.Withthisinmind,theTrustees end
theyearlookingforwardtoa2025hopefullyfreefromdisruption,duringwhichwecancontinuetoprovideexcellent sporting
facilities to the local area and build on the breadth of activities already available.
```
## **`FINANCIAL REVIEW`**
## **`Financial position`**
```
At the balance sheet date, the charity held current assets (free reserves)totalling£148,978(2024 - £125,941)and total net assets of
£154,268 (2024 - £125,567).
```
## **`Principal funding sources`**
```
The majorityof the charitableincomehas originatedfromgroupsand instructorsusingthe Complexforvarioussporting activities,
including hire by the local authority for school use.
```
```
ThecharityalsotypicallyreceivesrentalpaymentsforuseofthefacilitiesbytheYateOutdoorSportsComplex (Facilities
Management) Community Interest Company, a company controlled by a number of the trustees.
```
## **`Reserves policy`**
```
Itisthetrustees'policytoperiodicallyreviewtheReservesPolicyinlightofcurrentandfuturecommitments,thematter is
considered as part of the trustees' meetings.
```
```
Given the impacts of covid-19, the trustees aim is to hold a higher value of reserves to help meet any short-term funding matters.
```
```
There are no restricted reserves at the balance sheet date.
```
```
The charityholdsunrestrictedreservesof £154,268(2024- £125,567)at the balancesheet date.Theseare used as working capital
to support the charitable activities, and are not deemed excessive by the trustees.
```
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Governing document`**
```
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limitedbyguarantee, as
defined by the Companies Act 2006.
```
## **`Recruitment and appointment of new trustees`**
```
There must be a minimum of 2 trustees at any one time.
```
```
The trustees may appoint a person who is willing to act to be a trustee, by ordinary resolution.
```
```
The trustees listed on page 1 have been appointed after personal recommendation.
```
```
Onagreeingtobecomeatrusteeofthecharity,newtrusteesarethoroughlybriefedbytheirco-trusteesonthehistoryof the
charity,the day-to-daymanagement,the responsibilitiesof trustees,the currentobjectivesand futureplans.the trusteesare also
encouragedtoattendanycourseswhichtheyfeelarerelevanttothedevelopmentoftheirrole,andtokeepup-to-dateon any
changes in legislation.
```
## 23/12/2025
```
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
```
```
..............................................................................
J R J Dale - Trustee
```
```
Page 5
```
```
Independent Examiner's Report to the Trustees of
Yate Outdoor Sports Complex Limited
```
## **`Independent examiner's report to the trustees of Yate Outdoor Sports Complex Limited ('the Company')`**
```
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2025.
```
## **`Responsibilities and basis of report`**
```
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youareresponsiblefor the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
```
```
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe2006Actand are
eligiblefor independentexamination,I reportin respectof my examinationof yourcharity'saccountsas carriedout under Section
145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowedtheDirectionsgivenbythe Charity
Commission under Section 145(5) (b) of the 2011 Act.
```
## **`Independent examiner's statement`**
```
I have completedmy examination.I confirmthat no mattershave cometo my attentionin connectionwith 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`
`3. 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`
`4. 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 concernsand have come across no other matters in connectionwith the examinationto which attentionshould be drawn
in this report in order to enable a proper understanding of the accounts to be reached.
```
```
Lisa White FCCA
```
```
Dunkley's
Chartered Accountants
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
BS32 4JY
```
24/12/2025 `Date: .............................................`
```
Page 6
```
```
Yate Outdoor Sports Complex Limited
```
## **`Statement of Financial Activities`**
## **`for the Year Ended 31st March 2025`**
||||`Period`|
|---|---|---|---|
||||`1/11/22`|
|||`Year Ended`|`to`|
|||`31/3/25`|`31/3/24`|
|||`Unrestricted`||
|||`and total`|`Total`|
|||`funds`|`funds`|
||`Notes`|`£`|`£`|
|**`INCOME AND ENDOWMENTS FROM`**||||
|`Donations and legacies`|`2`|`310`|`-`|
|**`Charitable activities`**||||
|`Providing sports and outdoor facilities`||`147,181`|`175,443`|
|`Other trading activities`|`3`|`8,523`|`2,300`|
|`Investment income`|`4`|`473`|`432`|
|**`Total`**||`156,487`|`178,175`|
|**`EXPENDITURE ON`**||||
|**`Charitable activities`**||||
|`Providing sports and outdoor facilities`||`127,786`|`172,338`|
|**`NET INCOME`**||`28,701`|`5,837`|
|**`RECONCILIATION OF FUNDS`**||||
|`Total funds brought forward`||`125,567`|`119,730`|
|**`TOTAL FUNDS CARRIED FORWARD`**||`154,268`|`125,567`|
```
The notes form part of these financial statements
```
```
Page 7
```
```
Yate Outdoor Sports Complex Limited
```
## **`Balance Sheet`**
## **`31st March 2025`**
|`31.3.25`
`Unrestricted`
`and total`
`funds`
`Notes`
`£`
**`FIXED ASSETS`**
`Tangible assets`
`9`
`7,672`
**`CURRENT ASSETS`**
`Debtors`
`10`
`96,390`
`Cash at bank and in hand`
`52,588`
`148,978`
**`CREDITORS`**
`Amounts falling due within one year`
`11`
`(2,382)`
**`NET CURRENT ASSETS`**
`146,596`
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
`154,268`
**`NET ASSETS`**
`154,268`
**`FUNDS`**
`12`
`Unrestricted funds`
`154,268`
**`TOTAL FUNDS`**
`154,268`|`31.3.24`
`Total`
`funds`
`£`
`5,988`
`62,829`
`63,112`|
|---|---|
||`125,941`
`(6,362)`|
||`119,579`|
||`125,567`|
||`125,567`|
||`125,567`|
||`125,567`|
```
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended
31st March 2025.
```
```
The membershavenotrequiredthe companyto obtainan auditof its financialstatementsforthe yearended31stMarch2025 in
accordance with Section 476 of the Companies Act 2006.
```
```
The trustees acknowledge their responsibilities for
```
```
(a)ensuringthatthecharitablecompanykeepsaccountingrecordsthatcomplywithSections386and387ofthe Companies
Act 2006 and
```
```
(b)preparing financialstatementswhich give a true and fair view of the state of affairs of the charitablecompanyas at the end
ofeachfinancialyearandofitssurplusordeficitforeachfinancialyearinaccordancewiththerequirementsof Sections
394and395andwhichotherwisecomplywiththerequirementsoftheCompaniesAct2006relatingto financial
statements, so far as applicable to the charitable company.
```
```
These financialstatementshave been preparedin accordancewith the provisionsapplicableto charitablecompaniessubjectto the
small companies regime.
```
23/12/2025 `The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and`
```
were signed on its behalf by:
```
```
.............................................
J R J Dale - Trustee
```
```
The notes form part of these financial statements
```
```
Page 8
```
```
Yate Outdoor Sports Complex Limited
```
```
Notes to the Financial Statements
for the Year Ended 31st March 2025
```
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
The financialstatementsof the charitablecompany,whichis a publicbenefitentityunderFRS 102,havebeen prepared in
accordancewith the CharitiesSORP (FRS 102) 'Accountingand Reportingby Charities:Statementof Recommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK
andRepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting
StandardapplicableintheUKandRepublicofIreland'andtheCompaniesAct2006.Thefinancialstatementshave been
prepared under the historical cost convention.
```
## **`Income`**
```
All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds, it is probable
that the income will be received and the amount can be measured reliably.
```
```
Income from provision of the facilities is recognised on the date of the use of the facilities.
```
```
Donationsandgrantsentitlementisdeemedtobeattheearlierdateofwhenthefundsarereceived,orwhen formal
notification of the donation or grant is provided.
```
## **`Expenditure`**
```
Liabilitiesare recognisedas expenditureas soon as there is a legal or constructiveobligationcommittingthe charityto that
expenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the
obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under
headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticular 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.
```
|`Improvements to property`|`-`|`20% on cost`|
|---|---|---|
|`Plant and machinery`|`-`|`20% 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.
```
```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.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.
```
## **`Pension costs and other post-retirement benefits`**
```
Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayabletothe charitable
company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
```
## **`2. DONATIONS AND LEGACIES`**
|**`DONATIONS AND LEGACIES`**||||
|---|---|---|---|
|||`Period`||
|||`1/11/22`||
||`Year Ended`|`to`||
||`31/3/25`|`31/3/24`||
||`£`|`£`||
|`Donations`|`310`||`-`|
```
continued...
```
```
Page 9
```
```
Yate Outdoor Sports Complex Limited
```
## **`Notes to the Financial Statements - continued for the Year Ended 31st March 2025`**
## **`3. OTHER TRADING ACTIVITIES`**
|**`OTHER TRADING ACTIVITIES`**|||
|---|---|---|
|||`Period`|
|||`1/11/22`|
||`Year Ended`|`to`|
||`31/3/25`|`31/3/24`|
||`£`|`£`|
|`Fundraising events`|`8,523`|`-`|
|`Sponsorships`|`-`|`2,000`|
|`Rent received`|`-`|`300`|
||`8,523`|`2,300`|
|**`INVESTMENT INCOME`**|||
|||`Period`|
|||`1/11/22`|
||`Year Ended`|`to`|
||`31/3/25`|`31/3/24`|
||`£`|`£`|
|`Deposit account interest`|`473`|`432`|
|**`NET INCOME/(EXPENDITURE)`**|||
|`Net income/(expenditure) is stated after charging/(crediting):`|||
|||`Period`|
|||`1/11/22`|
||`Year Ended`|`to`|
||`31/3/25`|`31/3/24`|
||`£`|`£`|
|`Depreciation - owned assets`|`3,244`|`3,383`|
## **`4. INVESTMENT INCOME`**
## **`5. NET INCOME/(EXPENDITURE)`**
## **`6. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31stMarch2025norfortheperiod ended
31st March 2024.
```
## **`Trustees' expenses`**
```
There were no trustees' expenses paid for the year ended 31st March 2025 nor for the period ended 31st March 2024.
```
## **`7. STAFF COSTS`**
```
The average monthly number of employees during the year was as follows:
```
|||`Period`|
|---|---|---|
|||`1/11/22`|
||`Year Ended`|`to`|
||`31/3/25`|`31/3/24`|
|`Management`|`2`|`4`|
```
No employees received emoluments in excess of £60,000.
```
```
continued...
```
```
Page 10
```
```
Yate Outdoor Sports Complex Limited
```
```
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
```
## **`8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
```
All comparative amounts in the Statement of Financial Activities relate to the Unrestricted Fund.
```
## **`9. TANGIBLE FIXED ASSETS`**
|`Improvements`
`to`
`Plant and`
`property`
`machinery`
`£`
`£`
**`COST`**
`At 1st April 2024`
`34,584`
`31,460`
`Additions`
`3,092`
`1,836`
`At 31st March 2025`
`37,676`
`33,296`
**`DEPRECIATION`**
`At 1st April 2024`
`30,727`
`29,329`
`Charge for year`
`2,466`
`778`
`At 31st March 2025`
`33,193`
`30,107`
**`NET BOOK VALUE`**
`At 31st March 2025`
`4,483`
`3,189`
`At 31st March 2024`
`3,857`
`2,131`
**`10.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`31.3.25`
`£`
`Trade debtors`
`40,005`
`Related party loan`
`54,280`
`Prepayments`
`2,105`
`96,390`
**`11.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`31.3.25`
`£`
`Trade creditors`
`315`
`Social security and other taxes`
`83`
`Other creditors`
`334`
`Accrued expenses`
`1,650`
`2,382`
**`12.`**
**`MOVEMENT IN FUNDS`**
`Net`
`movement`
`At 1/4/24`
`in funds`
`£`
`£`
**`Unrestricted funds`**
`Unrestricted and total funds`
`125,567`
`28,701`
**`TOTAL FUNDS`**
`125,567`
`28,701`|`Totals`
`£`
`66,044`
`4,928`
`70,972`
`60,056`
`3,244`
`63,300`
`7,672`
`5,988`
`31.3.24`
`£`
`30,207`
`31,861`
`761`
`62,829`
`31.3.24`
`£`
`1,874`
`2,032`
`330`
`2,126`
`6,362`
`At`
`31/3/25`
`£`
`154,268`|`Totals`
`£`
`66,044`
`4,928`|
|---|---|---|
|||`70,972`|
|||`60,056`
`3,244`|
|||`63,300`|
|||`7,672`|
|||`5,988`|
||`154,268`||
```
continued...
```
```
Page 11
```
```
Yate Outdoor Sports Complex Limited
```
```
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
```
## **`12. MOVEMENT IN FUNDS - continued`**
```
Net movement in funds, included in the above are as follows:
```
|**`Unrestricted funds`**
`Unrestricted and total funds`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`156,487`
`156,487`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(127,786)`
`28,701`
`(127,786)`
`28,701`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(127,786)`
`28,701`
`(127,786)`
`28,701`|
|---|---|---|---|
||||`28,701`|
## **`Comparatives for movement in funds`**
|**`Unrestricted funds`**
`Unrestricted and total funds`
**`TOTAL FUNDS`**
`Comparative net movement in funds, included in the above are as follows:`
**`Unrestricted funds`**
`Unrestricted and total funds`
**`TOTAL FUNDS`**|`Net`
`At`
`movement`
`At`
`1/11/22`
`in funds`
`31/3/24`
`£`
`£`
`£`
`119,730`
`5,837`
`125,567`
`119,730`
`5,837`
`125,567`
`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
`178,175`
`(172,338)`
`5,837`
`178,175`
`(172,338)`
`5,837`|`At`
`31/3/24`
`£`
`125,567`|
|---|---|---|
|||`125,567`|
|||`5,837`|
```
Theunrestrictedfundshavenotbeen designatedby the trusteesand the donorshaveplacedno restrictionsuponthe use
of the income.
```
## **`13. RELATED PARTY DISCLOSURES`**
## **`Yate Outdoor Sports Complex (Facilities Management) Community Interest Company`**
```
The above named company is related due to common management.
```
```
At the balance sheet date, there was a balance owing from the related party of £54,280 (2024 - £31,861).
Further information about this related party can be found in the Report of the Trustees.
```
```
continued...
```
```
Page 12
```
```
Yate Outdoor Sports Complex Limited
```
```
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
```
## **`14. SHARE CAPITAL`**
```
YateOutdoorSportsComplexLimitedis a companylimitedby guaranteeanddoesnothaveanysharecapital.The charity
currentlyhas 9 membersand their individualliabilitytowardsthe debts is limitedto £10 in the event of the company being
wound up within 12 months of ceasing to be a member.
```
```
Page 13
```
```
Yate Outdoor Sports Complex Limited
```
## **`Detailed Statement of Financial Activities for the Year Ended 31st March 2025`**
|**`Detailed Statement of Financial Activities`**
**`for the Year Ended 31st March 2025`**|||
|---|---|---|
|||`Period`|
|||`1/11/22`|
||`Year Ended`|`to`|
||`31/3/25`|`31/3/24`|
||`£`|`£`|
|**`INCOME AND ENDOWMENTS`**|||
|**`Donations and legacies`**|||
|`Donations`|`310`|`-`|
|**`Other trading activities`**|||
|`Fundraising events`|`8,523`|`-`|
|`Sponsorships`|`-`|`2,000`|
|`Rent received`|`-`|`300`|
||`8,523`|`2,300`|
|**`Investment income`**|||
|`Deposit account interest`|`473`|`432`|
|**`Charitable activities`**|||
|`Sports centre activities`|`147,181`|`175,443`|
|**`Total incoming resources`**|`156,487`|`178,175`|
|**`EXPENDITURE`**|||
|**`Charitable activities`**|||
|`Rates and water`|`5,291`|`11,776`|
|`Insurance`|`1,321`|`2,259`|
|`Light and heat`|`44,648`|`55,768`|
|`Telephone`|`1,892`|`1,718`|
|`Postage and stationery`|`41`|`159`|
|`Sundries`|`6,935`|`5,046`|
|`Building maintenance`|`8,912`|`13,970`|
|`Equipment costs and repairs`|`7,190`|`2,804`|
|`IT and web costs`|`3,030`|`4,533`|
|`Licences`|`170`|`169`|
|`Repairs and maintenance`|`1,793`|`5,924`|
|`Advertising`|`4,984`|`844`|
|`Improvements to property`|`2,466`|`2,901`|
|`Plant and machinery`|`778`|`481`|
|`Bank interest and charges`|`14`|`305`|
||`89,465`|`108,657`|
|**`Support costs`**|||
|**`Management`**|||
|`Salaries and wages`|`35,444`|`55,441`|
|`Pensions`|`1,241`|`1,325`|
||`36,685`|`56,766`|
|**`Governance costs`**|||
|`Accountancy and legal fees`|`1,636`|`6,915`|
|`Total resources expended`|`127,786`|`172,338`|
|**`Net income`**|`28,701`|`5,837`|
```
This page does not form part of the statutory financial statements
```
```
Page 14
```