Phtsenlx S orts aiid Recreation
Rotherham
A Charltab18 Com
an
Limited b Guaran
ort and Consolidated Financial Stat¢ments
For the
ar ond 30 S8
tembef 2023
Company No. 09446920
Charlty No. 1186774
'ri)e l)lioenlx

Ph
orts and R•cr8alion
R ihorha
A ¢harftabl¢ Com an Llmlled b Guarantee
• ort anij ¢onsolidated Frnancial Statements
For tho
ear en
tenib•r 2023
Contgnts
Pag•
Report of the Truste•s
Report of thé Indapandonl Auditors
Con501idaled Statemont ol Flnancial Activitles
11
Balance Sheets
12
Consolidated Slalemont ol Cash Flows
13
Not68 to the Flnanclal Stslements
14

Phoenix S orts and Recreation
A Charltable Com
Llmlt d
Rotherham
nt
ort of tho Trustees
ear end 30 Se tember 2023
For th*
REFERENCE AND ADMINISTRATIVE DETAILS
Charity Name
Phoenix Sports and Racrnallon IRothèrhaml
Charity Registration Number
1166774
Registered Company Number
09446920 (England and Wale61
Reglstsred Offlc8 Addrass
and Principal Offlce
Pa￿lIOn Lane
Off Bawtry Road
Brinsworth
Rolhèrh8m
South Yort(shlre
S60 SPA
Trustees
Mr N Watkins Cholr
Mr M Read
Mr K Dyson
Mr J Carpenter
r R Spencely
Mr I Walker
Mr G Matthewm8n
Mr A Lth818ppointed 181011241
Company Secretary
r 8 Watkins
Company Management
Business Manag8r
Mr B Walklns
Auditors
Kingswood Alk)ttg Llmit4d, Statutory Auditor
Sidings Court
Doncastèr
DN4 5NU
Sol￿t(￿s
Wriyleys s￿l￿tOrs LLP
19 Cookrldge Street
Leeds
LS2 3AG
Bank8rs
Sanlandor
Bootle
Merseyside
L30 4GB

Phoenix S orts and Recreation
Charitable Com
Limlted b
Rotherham
orl of thè Trustees
For the tar Ènd 30 Se
lember 2023
Thè annual report serves the purpos85 of both a Irust8e's tsport. and a direetorfs report undor company law.
The Iru5tees who are also directors of tha charity lor the purptsses of tha Comp8ni88 Act 2006. pres8nt Ih8ir report
with th8 con501idated financial Statemenis of the chadty for th9 year ended 30 Septernber 2023. The Iruslees hav8
adopted the provisions of A¢counlin9 and Reporting by Chaiit18s.' Stat8m8nl of Recornmended Practic8 applicable
lo charities preparin9 IhelraGcounts in accor<Jance with th8 Financial R8PQrtin9 Slandard applicable In Ihe UK and
Republic of Iraland IFRS 102118fSective 1 January 2019}.
OBJECTNES AND ACTIVITIES
Our objectlV8s a5 S8t out in our Arti¢Jes of Memorandum are to promot• physical and mèntal h88tth and w811bein9
by the provislon ol sporting and cultural lacllltl•s.
The Objects are $pe¢nlcally ￿$tr￿ted to the foll(trwin9. for the public b8n8fit..
the advancernent ol amalaur sport by providlng lacilitles lor Pl8￿ng badminton, bowls, football, golf,
squash. w&ght lifting, table tennis or other amateur sKM)rts prornoling health a5 the tnJste8s shall
d•tamina",
th8 promOt￿n of fecilities for recreats'on or other leijure time o¢¢upalion ol individuals whD have need of
such facilities by reason ol Ihoir youth, age. inflrmlly or dlsablement. flnancial hardship or 8Dci81 weKaTe
and with the object of improvlng th8 condition of lrfe of Ihe ¢ommunlty',
the advancement ol health.,
the 8dvancernent of the arts and cultura 8n¢ in particular, but not exclusively, by promoting drama..
the advancement of education and trainlng In ama18ur sports and h88lth', and
th8 prgsèrvalion con58rvalion and Improvement of R8v8nfi8kl Park as a public anwnlty.
The stralagles employed to achieve the d)arlty'5 alm5 and objectives are to..
present a broad range ol facllities and activltles for the enloymgnt and •ducatlon of our bcal cornmunlly,.
offer opportunitlgs for a broad range tsf peop18 10 got invdved In sporting l•lsurè and ￿ltUral ac1lvlt￿s.
In puttSng thos8 3trategi83 together w• h8v& three rnajor areas of advity-.
Organised"saelron$' where members ean partake indivKlualty or colleCt￿elY in teams. both in coMp8￿tive and
nOn•￿MpetItfve environrn•nls.
Non 58cts.on rnembers where use of the faciSib'e$ can bo on a'onè off, bas15 or a t8mi basls such as the use
oflootball facilitres throughout the football Season by Brinsworth Whitehill Junior Football Club and Rolherham
Schools Sdecl.
3. Casual u$8
In Irnplementtng th8$8 $trattgies, the sectlon9 8re gncC￿raged to include and there 188sible encourage
p8rtldp8Ion by all membar8 01 the comrnunity.

Phoenix S ort8 and Re¢ieatlon
Rothorham
A Charltablv Com
Llrnited b Guarant••
ort of the Truslee5
ear Ènd 30 Se
tember 2023
For lh*
Our Fa¢llltl•s
Wè alrn to provld8 8ffordablo OCCèSS to a ￿d6 rangè of fa¢llltlO5 for a whole range of Sports and cuKural a¢tlvlUas
th989 Include bul are not restrictèd to..
Sports FacS1itles for
Archery
Baclrninton
Bowls
Football
Goll
Souash
Table Tennis
Weight Tr8ining
In additk)n, the Charty provld•s admlnSstratton and other support for..
Drama
Hockay
Ravenfield Country Park
The Charfty relies on the incA)me frorn fees and charges it ha3 to make lo cover its operating ryjsts and is constsntly
6trfvlng lo ensurè that Ih8s8 ara alford8blg to 811.
Volunteers
The chartty is grateful for the work cafflod out by Its Tfuslegs and al80 thos8 help to run the varfous Sporlng
and leisur8 sectlons of the Charity.
Publlc b•n•llt
The Tru5tee3 have had regard io the guidance Issued by the Charity Commission in relation to Publlc Benefit In
detemiining the action3 and objectives of the Ch4rity. The Trustees a130 ryjnflmi that they h8ve ccynplled with the
duty in Section 4 01 Ihe Chariti85 Act 2011.
Th8 charity's $8rvic8s are avallable to all.
The Trustees feèl It is clear from th8 Charitys objecuves and alms, thè targèts sat for thè Charity and in providing
its facilities, support lor the local communlty and opportunitles lo galn improved physical and mental wa11being, the
charfty brlngs substantlal publlc beneflt.
ACHIEVEMENTS ANO PERFORMANCE
¢)n 1 Oclober 2018, th8 assets, Ilaliliti•s and actiwiti93 of Phoenlx Sports and Soclal Club. an unlncorporatad
Members club were transferred to the chaTIty and it5 sub3ldiary Phoonlx Pavlllon Ltd. and tha char￿Y commertcad
Its actlvlti8s on that date. The tradlng aclvities are undortakgn by Phoenlx Pavlllon Llrnhed.
Durlng the perfod the charity achl&v8d Its glrns In provldlng the facllltles requlrod to mèet the dgmands of th8
¢ornmunity. The chartty also malntalned the Ngh mèmber$hip levels of of our outdoor sports tsllerings (Golf
andAn91ingl. In addition, utillsalon of ourlootball offarlng ha8 nowgrovmto an extentwh8rèw8 are fulty subs¢ribad

nd Recroallon
Rotherham
Ch rlt ble C*)m
Llmlted b Guar
orl ol the Trustees
ear end 30 Sè tembèr 2023
For the
al weekends. We Currently have over 40 individual teams acros$ m8n'5 and women's foolbaN ranging from U7's
right up to adults.
Tha tradlng arm conts'nues lo perfonn superbly again Islrnilarly to last y8arl ￿ckIng the industry trend. The year-
and 2ceounts for the Pa￿lIon show Its bast performance ever makln9 8 S￿nIficant conlribullon to the charity after
costs.
Perforniance Indl¢ators
The ¢haTily measurès its success by the number of mernbers an(1 thè number of people using their charitabl8
The charity's Income is Influenced by public attitudé8 to health and leisure aclivi*'8s.
Flnanclal R¢vl¢w
The group recèived Inoomè of £518.82012022 £457,6%1 trorn section mambership and pay to play actpiities with
addS1ional income of £18,9321202 £5,903) fiom grants. A furth8r £19.32112022 £18,574) was raised In fundraising
and £1.004,54312022 £868,040) from thè trading subsidiary.
op*ra￿ng ¢0813 for the charfty amounled to £778.18412022 £745,360) on tharitable activitlas. £11,725 12022
£11.9251 in fundralslng activiti8s and E794,03512022 £728.6981 rèlalng lo the tradlng activi￿e$ of the 8ubsidiary.
Cathtal Expgnditure amounlod lo £16.63612022 £34,856).
After incluslon of th• wsults ol Phoenlx Pavllksn Ltd the group h8d 8 wnsolldated deficit of È11,01112022 d8fidl
of £114,721). Fund ba18nces at the end of th8 year toiaU8d t3,437,11712022 £3,448.1281.
The Trustees whllst acknovAedgin9 the small trading defid¢ arp dolEqht¢d #t the slgnlflcant Incr888e to our year end
cash position.
The Charity's prfncip81 fundlng sourcès ar8 the general public.
Fundralslng
Tha charity nomially undertakes a mlnimal amount of fvndrai5ing la weekty drydwl. Our policy rgrnains
no
commercial fundraisers ar8 used and there is m p￿sSUre for anyone to donat8 or participate in lundraislllg
acNvl*'e$.
Golng Con¢•rn
The Iru8lees are r8&1ty pleased that the group has revorsed1851 years 'y6ar4n¢J' nel cuTh•nt Ilabllltle$.
In addltkin, the trading subsidi8ry has cleared nèt liablliti88 of £52,995 owlng to th8 eh8rlty whllst at the 58rne limg
contrlbulng a significant profil. The trustées a￿ mindful of the Chadty C(xnmission's guidanc8 on providing
financial support to trading 5ubsidi8ries and the r￿8d lo ensure that charlly assets arg not plac4d al rlsk by
supporting a loss making 5ubsldiary when it 15 no longerflnaneially wable. Tha atsove shows tha trading subsldiary
to be very profrtablg and a key Contributor in assisting the Charity In achieving Its g081s.
The trustees are confident that the tradin9 subsidlary wlll remaln profitable In the parFod to 30 September 2024 and
following.

Phoenlx
nd R¢¢rtatipn
Rotherham
A Charl¢abl¢ Com
an
Limiled b Guaranteo
ort ol the Trustees
oar 9nd 30 Se
tember 2023
For the
The Board ol Truste85 havè lak8n step$ lo ensure the charlly and group has adequa¢8 financial resource to
conllnu8 activities lor th8 foresegable future. For thls r8a50n it continues to adopt the going concem basi$ in
preparin9 Ihe financ￿al statements.
Furth$r dgtsils Tegardlng the adoplon ol lh¢ golng concern ba816 can be found In thè Stalerngnl of Accounting
Polici8S.
Resorv•8
The Trustees ￿￿eW tha re5èN818V815 of the group at thè and of èach financial year as parl of its budg8t planning
process. This review eT)compasses the nature of income and expenditure St￿a￿S. the n88d lo match income with
ornmilments and the nature of r89èrwe8 along with necessary con51d8ralionlrg8p)nsas to d8volopmentsllch8ng8
processgs initiated in house or requlrgd by changès in national scenarios.
The trus1è05 also r8cogni3e that there is a variation In income across the year and de9rned that, vadatlon not
wilh5tanding unr8stri¢led resoNes should not f811 below £3,828.000, that bging the approximate equlva18nt lo tha
not book value of fixed assèts and three rnonths operabng expense.
The reservès as at 30 September 2023 wer8 £3,437,117, 01 whi¢h all Bre unreslriclert fund$. Of thesa funds
£3.432.055 can only be realised by di5posirrtJ of tsngible fixed assets leaving unrestrlcted Ireo resaN$s of £5,062.
The Trustees constantly r8Vi8W OPPQrtunilles, flnanclal perf¢mance and budg6ts to Idenlfy opportuniles lo
incre3s& fr90 reserves lo the required level.
PLANS FOR FUTURE PERIODS
Th8 charily plans lo Continue to provlde the provision of Ihe f8cililies for PLknIic u58. In addiyon, the charfty has
angaged with a number of exisbng and new customers, expl¢￿ng partnership5 and further opportunities to ulillsa
rodundanl land. The charfly 8nd trading arm have unlappgd polenth'al and wSlh a Strong r8PUt81ion on coro
offèrfng3 are upbeat on Ils capability to maximisa income for the coming y•ar.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Gov•rnlng docum•nt
The tharity is controlled by its goveming document. a deed of (rust, and con5ts'tute8 a limked company, I1￿￿ted by
guar8nt86, as dèfined by the Companies Act 2006.
Tho company Is a prlvats comp8TIy.
Rocrultrngnt and appolntm¢n¢ of newtrustO05
The charity 15 managed by thè tru5tee8. rhe Tpjstees forrn the goveming bo(ly of the charity and are r8sponsible
for 6nsuring the organisation 18 working vlthln the bounds of the Memorandum and Articles.
Naw Truslge6 are appoinlad by the 808rd. New tru¥lees are rethelected at th8 ¢harity's Annual Gan8ral Me91ing.
Our Trustèes have a w68lth and diversity of profasiional $ki118, experlenc• and knowledge to ￿ntribUte to th8
development ol thè organisalion, ond arè committed to tha eoneapt and values of tha charfty.
Tru51ees are fully aware of thelr respon$lbilitkg8 regarding the orgoni5ation.
On appolntmant ngw trustees are invited lo have a tour of lh8 charity's facllilips, ar8 pfovh8ed with an induction
pack and ars briefe(J by tha Chairman and olhar trust88s on thelr rolo and r88ponsibllit58s. Tru$to¥s wlll rec8Ne
appropriate trainlng as requlred.

Pho•
ix S
ort$ and Recreatlowt
Rotherh
1¢ Gom an Llffllted b Gvarnnt
ort of tho Trustee$
For the Èar end 30 Se
tember 2023
Organlsatlonal Structure
Day lo day managorn8nl ofth8 charity 18 delegated to the Bu51n8ss Man89er B Watkins with major deashtins mad?
by thg Board of Trustees who maèt monthly.
Arrangornents for S•tllng tho Pay of Key hlanagem•nt P¢rsonn•l
Thè rbrnuneratlon of the Buslness Manager is delermlned by the Board of Trustges and is based on market ratès
for the role.
Rlsk Asso88m•nt
Th8 trustéas have r8vlewed the major rlsks to Ihtt operation and are confidènt that all preventative measures that
can b8 are in place.
The principal rfsks facing the charity ara thè obtaining of adequat8 fundlng and control ovor cash.
Tha ernph8515 on cash managemtsnl whilst successful, in isolation does not posllion the chArity to invesland extend
Ils offèrings. The trustees undèrstand th8 ¢rill¢ality ol cash and continu8 to focus on a numbar of opportunities to
S9¢ure wndlalls 8nd strengthen p8rtnershlps that improv8 uniJeFlOng operational re5uIIs.
Tha Tnts18es review the cash fl¢)w projections atthelrr8gularrn¢eting5 to ensure adequ8t8 resources are avallable.
STATEMEKf OF TRUSTEES RESPONSIBILITIES
Th8 tnjstees (who arè also the directors of PhoeniK Sports and Recreation (Rotherhaml for the purposes of
company kw) are responsible for proparing the Report of the Truste85 and the flnanclal statomont5 In accordance
wlth applicable law and Unit8d Klngdom Account￿ng St8ndariJ¥ IUTrll8d Kingdom GBnerally Accepted Accounting
Pr8¢ts'cel.
Company law requlres the trusteès lo prep8re flnanclal statemeTr15 for each financlal yoar. Under company law the
trustees must not approve the flnancial slalamenls ¢Jnles5 they are $atlsfied that thay giv8 8 tru8 and fglr view of
the state of affalrs 01th6 Gharitablg cornpany and of th8 Incoming resources and appllc81ion ol resoiirc88, including
the Incom8 and expenditure. of the charitable company lor that pefiod. In preparlng these finoniial statements.
the trusle•s ar8 required to.'_
sd8Ct suitable ac¢wnling polkles and than apply them conslstèntty-,
observ8 the methods and prtndp￿s In Iha Ch8rities SORP 2019 IFRS1021,'
mak8 judgements and gsllrnates that ar8 ￿880n8bIe prud6r*t..
state wh8ther applicabl• UK Accounty'ng Standards have been followad, subject to any material d8parturg¥
dlsclo8ed and explained In the flnancial stat8ments',
prepora the flnancial 6talemènts on the going concern basis unless It 1$ Inapprowlate to presumo Ihal Ih8
haritable company will conts'nue In gP8r8Uon.
The Iru?tee3 are r8spon8ible for keeplng adèquate accountlng r8cords that dlsclose ￿th ro0$ona￿e accuracy at
any brn8 the financial posillon olthe ch8rllable company and to enable them lo ansure that Ihe financi81 stalgments
comply with the Cornp8ni8¥ Act 2006. Thèy are also responsib18 for 38fe9uardSng tha 858ets of the charilabla
company and hence for ta￿.ng r88$0n8ble Steps for th8 prevention and detecb'on ol fraud and oth8r irregularities.
In sts far a8 Ihg ¢wst88s ar8 8war8.'

Phoeni￿ S ort$ and Recr•ation
Rotherham
A Charitable Com
an Llmlted b Guaranleo
ort of the Trvstees
ear end 30 So
ternber 2023
For ihe
there Ss no relevant audf( inform8lKJn ol whlch the charflable company's audltors ale unawaf8,' and
Ihe trustees have taken steps that they ought to have tsken to mako th•m8efve5 aware of any ￿levant audll
Infomiatlon 8nd to ests￿l$h that the auditor8 are aware of that Informallon.
This roport has b88n pr8parod in aceordancè ￿th the spwal provlsions ol Part 1S of the Companies Acl 2(
relating lo small Compan￿$.
Approv8d by ord8r oftha board of tN$tsg8 on .
and slgned on i¢9 behalf by..
MrN WatWns-Trusts8................................

ort ot the Inde
endent Audllor to the Trustaes of
PhoonSx S orts and Recreallon
Rothèyh
Oplnlon
Wè have audltèd the financial stat•mants of Phoènlx Sports and Récreation IRotherh8ml Ilhe 'p8r8nt charft8b18
cornpany'l and its subsidiary Ilho 'group'l for Ihe year ended 30 September 2023 which comprise Ihg
Consolidated Stal8manl of Flnancial Activili85. th8 ConSol￿ated and Company Balance Sheets, the
Consolidated Statement of Gash Flows and notes lo the financial statements, Includlng a summary ol significant
ac¢ounling policies. The financial reporting fratnawork that ha5 been applied in Iheir pr8parab.on 15 op￿iCable law
and Uniled Kingdom Accounting Standards, including Financial Reportinc Standard 102 Tho Financial Reporting
Standard 8pplicabl8 in th8 UK and Rgpubli¢ of Ireland IUnlt&d KSngdom Genèrally Acc8Pt&d Accounting
Practice).
In our opinion th8 financial statements..
glve a truo and farr vlow of tha stote of the parent ¢harllable compan￿$ and gfOUP'S 8ff8lr8 as at 30
Seplgmber 2023, and ol tho group'5 incoming resources and application ol rasourees. including its incorn•
and expenditure, for the year then ended..
h8va bogn propèrfy prap8rgd In accordance Nthlh Unlted Kingdom Gangrally kceptgd Accounting Pra¢lice,'
and
have b8en pr8par8d in attordance wllh thg r8quirem8n15 of the Charity'es Act 2011
8asl$ for oplnlon
We conductgd our audit in ac￿rdance vAth Int•rn8lional Standards on Audlting IUKI IISAS IUKII And applleabla
law. Our responslbllllles un(Jer those stand8rds ar9 fvrther des¢rfbed In the Auditorfs ￿SPOnsibl11t￿8S for the audit
of the financial 8ts18m8nts sectSon of our report. We are ind8pendent ol the group and parent charitable
company in accordance wlth the ethiGal r8quirern8nts that are relevant lo our oudit of th8 financi81818tem8nls in
the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibllilies In
accordance wth Ih8se requirements We b¢li8V8 U)at the aLKlit evldencg we have obtainad is suffici8nt and
8ppropriate lo provide a basi8 for our oplnion.
Con¢luslons relatlno to golng conc•m
In auditing tho financial statements, we have concluded that the tru$t665' us8 of the going concem basis of
accounlSng In the pr8par8tion of the financial s1818ments 15 Bpproprial8.
Based on the work we have performèd. w8 have not identified any material uncertainti8s relating to events or
¢on(Jilions that, 5nds￿d￿allY or colloctlv8ly, rnay cast S5gn￿cant doubl on the group and pa￿nt charilable
companys ability lo eontinue 85 8 going concem for a period of at kpasl twelve months from when tha finana81
statements are auth0ri58d for issue.
Cktr re5pwsibilities and Ihe responslbllitlas of th8 trustees Wth respect to golng concern are described in the
ralevant sections of this report
O¢heT Inlorniatlon
The tru$tg9s are rosponslble for th8 other information. Tha oth8r Inform8lion compd8e8 the Inforrnatron includ8d
in the Report of the Trustee5 Other than the financial slalements and our auditor's report thereon. Our opinion on
the financi81 stat8rnanls does no¢ cover the other inforrnats'on and except to tha axtent olherwise 8xpliciUy stale(J
n our wport, we do not express any form ol assurance corsdusion Ihereon,
In connecllon wlth our 8udll of the financlal statements. our respon5ibllily 15 to read th8 Other informauon and. In
doing so, consider wh8ther the other Information is rnalerially Inconsistgnl with th8 flnandal slalements or our
knowledge obtained in the audit or 0lherwLs8 appear8 to be matedally mi83tatod. If we ￿entify SUGh malerlal
Inron51St8n¢ies or apparent rnaterSal rnisstst8rnents, we are roquir8d lo determine vlhelhgr thèra is a matorial
misslatsment in th8 financlal stal8rn8nts or a mat8rlal misstatement of the oth•r Informallon. If. based on the
work we havo p6rforrnèd, w8 conclude that ther8 is 8 material misstalamènt of this other informalth, we are
r8quired ta r8port that fa¢l.
Wè have nothing lo report In thls ragard.

ort of the Indo
nixs
endont Audltor to tho Trustoès of
Rerreation
Rotherham
Matter? on whl¢h wo are r•qulrod to r•port by •x¢•ptlon
In Ihe Ilght ol thè knowlodg• and undgrstandlng of the g￿p and parent charltAblè company And Its an￿rOnMent
obtained in th8 course of the audit, we have nol Idenufled material rni55laternents in th? dIr￿tors. report.
We have nothing to r8POrt in respect of th8 fdlowing matters in relation to which the Charities (Accounts and
Reports) Regulallons 2008 requlres us lo report to you if, In our opinion..
adaqu818 accounting records have not been kept by the par8nt charitable comp8ny, or returns Bdequgte for
our audit have nol been reGeived frorn branches nol visiled by us.. or
Ihe p8r•nt charitable company's financial stalemenls ara not in agreement wlth the a¢countlng rèeords and
r8turns'. or
certain disclosures of dir8clors' remuneration spedfied by law are not made., or
we have not received all the Inlorrnation and explanations wè raquire for our audi¢ or
tha tW81903 were not enllled to pr4par& tha flnancial 8tstements in aceordanee wth the small compani88
regime and tak8 advantage of the small compani8S èX8rnplion8 in preparing tha Report of thg Tru318e8.
Responslbllluos of trust•g8
As explained more fvI￿ in th8 trustses, responslbiliti88 St8t8ment, set out on paga 6, th8 trusle88 (who are also
the diractor5 of the pafenl ¢h8ritable company for the purposes Df cornpally lawl are responslble lor the
preparation of the financial statement5 and for belng $adsfled that they give a true an(1 lair view, and for such
int8mal conlrol as the trustees delerrnin? i¥ necessary lo ènable the prep8ralion ol finandal statements that are
free frorn material mlsstalement, wh8th8r du8 lo fraud or emr.
In p￿parng th8 financial ststernenls, the tru5te8s are responsib16 for 8sses8ing the group and the parent
charilabb company's ability lo continug a5 a going conc•m, disclosing, a5 applicable, matter5 related lo going
concern and using the going con¢em basis of accounting unless the tnJsl6$s aith8r in18nd lo Ilquidale the group
or the p8r8nt r*aritsble Cornpany or to C&8$0 op9r8￿onS, or hava no r981istic allem8lwe bul to do so.
Audltor's r•$ponslbllltl•s for the audlt of th• flnancl41 stalemonts
We have been appoinlgd as auditor under sgction 151 of the Chadtle8 Act 2011 and report In A￿Ordanc9 with
ragulation8 made undersection 154 of Ihat act.
Our objecllves are to obtain rèasonable assurance about whether the financial statements as a whole are free
from material mlsstaternent, whether due to fraud or error. and to IS$U8 an audilorfs report that includès our
opinion. Reasonable a$suran¢o is a high level of assuranc*, but 13 not a 9uaranlee that an audit con¢Ju¢ted In
accordance with ISAS IUKI ￿11 a￿ayS detect a material rni$&lalemenl when it 8xis1$. Mi8Statemenls can 8rlsè
from fraud or 8rror and are considèrod mat8ri81 if, 1ndivldua1￿ or in Ihe eggregate, they could r8850nably be
expeetad to influence the economte deci8ions of users taken on the basls ol Ihese Iinancial sta18m8nts.
Irregularftiè$, in¢luding fraud, are Inslanc8s of non<0m￿lanCe with 18ws and regulations. Wa design procedu￿$
in line with our responsits'11118s, ouuined at)ove. lo dè18cI materlal mlsstatemènts In respect of Irregularitles,
including fraud. Th8 spèeific procedures lor Ihls 8ssignMènt and the extent to which our procedur•s are capable
of detecting irr8gu18rities, indudlng fraud is dg18iled below.,
Enouiry of managemenl around actual and potèntial liligalDn claims and fraud..
Enquiry of manag8rn8llt and review ol oorrospondence to Identify any inst8nc85 of nonqcomplhnce with
laws and r8gulation¥
Rgviewing rninutes of tru6tea mèètings
Revi8wing f5nancial stal6m•nt disclosures and tèsting lo supportlng documantatyon to asse68
compliance wth applic8blè18w5 and regulatton5
Pprforming audit work over tho rlsk ol managernenl ovarrida of contrd8. Includlng tèsthg ttf journal
entries and other 8djuslrnents for appropri8teness, evaluallng Ihe business rationale of signlficant
transactions outside Ihe nomial course of business and rèviewing accounting estimates for bia3,
Because ￿ th8 Inhèrent lirnil8tion8 ol an audit, there Is a risk thal wè will not detect all Irregularllas. including
thoso loading to a rnaterial mlsstaloment in th8 finan￿al statem8hts or ￿n-cOmplIanCe with regulation. This risk
Incregsès the rnore that compllance with a law or regulation removed from the 8V8nts and transacti¢J)s
rèflgCt8d in the financial s¢at8mants. as w8 will bo less likdy lo becom8 aware of Instances ol non.cornpllane8.
Tha risk Is also graatar règarding Irregulariles Docurring due lo fraud rather than etror, as fraud involves
intentional concealrnent, forgery, collusion, omission or misrepresontatien.

10
ort of the Indo
end8nl Audrtor to th• Tru5toes of
Phoonix S Ort5 and Re¢reation
Rothorham
A further description of our r8sponsibilities for the audil of the financial stsloments 1$ located on th8 Fln&ndal
RepDrtiry Councll's website at.. byww.Irc.org.uklauditorsr8sponslblllties. Thi5 description fonns part of our
auditor'5 report.
Us• of our Report
This report is made solely to the ch8rifable company's tru3lees, as a body, In accordance wlth Part 4 of thé
Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertak8n so Ihal w8 might state
to th8 charitsble company's trustees those rnallern w$ are required lo slal8 to t￿rn In an audltor'5 report and for
no olher purpose. To th8 fullest extent pèrmitted by Lqw. we do not accept 0¢ assume r8sponsibllily lo anyone
other Ihsn tha charitable company and the Charitab￿ company's trust•8s as a body, for our atscflt work, l¢X thi$
rèport. or for the oplnlons we hav8 fomied.
KingsvffjodAllotls Lld
SlatuloryAudllor
Charter8dAccounlsnts
Sldings c(￿rt
Donca51gr
DN4 5NU
KingswoodAllotls Ltdis eliglble lo act es 8n 8udilorin tems of section 1212 of lh• Compan￿8 Ael 2006.

oenlx S ort$
nd Recreation
Rotherham
Con801idatèd StatBmont of Flnanclal A¢tivities
Includin
Income and Ex &ndlture A¢¢ounl
For the
ear ended 30 Se
tember 2023
UnrestrScl¢d Rostrl¢t•d
Funds
Funds
2Q23
2023
Total
Funds
2023
Tol¥l
Funds
2022
Note
INCOME AND ENDOWMENTS FROM
Donations and legacies
Chailtsble activities
Oth8r trading actiwties
Investments
TOTAL INCOME AND ENDOWMENTS
5,460
518.280
1,023.864
6,377
1.554,001
5.480
537,212
1,023,864
6,377
1,572.933
2,540
477.059
886.614
5,049
1.371,262
18,932
18,932
EXPENDITURE OTr4
Raising fund8
Charilablg activities
TOTAL EXPENDITURE
805.760
759,252
1,565,012
805,760
778,184
1,583,944
740,623
745,360
1,485,983
18.932
18.932
NET INCOME I IEXPENDITUREI
111,0111
111,0111 1114,7211
NET MOVEMENT IN FUNDS
11.011
114.72al
RECONCILIATION OF FUNDS
Fund balances brought fon¥ard'.
23
3,448,128
3.448.128
3.562.849
Net movement In fvnds
111,0111
111,0111 {114,7211
Fund balancgs f¢)tward
3,437,117
3,437,117
3,448.128
The notes attached fomi p8rt of these financial statements.

Pho•nlx S orts and R•cr•atlon
Roth•rham
Com
an number 09446920
12.
Consolldatod and Com
Balancè Sh••ts
30Se
tember 2023
Group
Company
2023
2022
Note$
2023
2022
FIXED ASSETS
Tangible Assets
Investments
13
14
3,432,055
3,485,534
3,432,055 3,485,534
3,432,055
3,485,534
3,432,056 3,485,535
CURRENT ASSETS
Stock
Debtors
Cash al bank and in hand
15
16
24,070
35.855
176,212
236,137
231,075
5,062
23,719
50,008
104,655
178,382
215,788
37,406
58,552
122.904
181.456
189,7941
8,338
107,094
76,614
183,708
168.115
15,593
CREOITORS.. falllng du• wlthln on• year
NET CURRENT ASSETS
17
TOTAL ASSETS LESS CURRENT LIA81LITIES
3.437,117
3.448.128
3,423,718 3,501.128
NET ASSETS
3,437,117
3,448,128
3,423.718 3.501,128
FUNDS
Unre$trlcled Funds
Restrictod Fund$
TOTAL CHARfTY FUNDS
3,437,117
3,448,128
3,423,718
3.501,128
23
3,437,117
3,448,128
3.423,718
3,501.128
For the year &nding 30 September 2Q23 the company was entided lo exemption from audlt under section 477 of the
Companies Act 2006 relating 10 small companies bul as this company is a charity, il is subject lo audit under the
Charities Act 2011.
Directors. resFbonsibllllies:
o The members have not required the company to oblaln an audit ol ils a¢¢ounts for the year In question in ac¢ordance
with socllon 476..
o The directors acknowledge their responslbilities for comply'ng with the requirements of tho Act with respect lo
accounting records and the Preparati¢￿ of accounts.
These financial slalem9nls have been prepared In accordance wth tho special provlslons of Part 15 of the Companies
Act 2006 relating lo small charllable companias.
The finanGio1 slalemenls were approved by th8 Iruslees on
and are slgned on ils behalf by
Mr N Walkins- Trustee

13.
Phoenix S orts and Re¢roation
Rotherham
Consolldatèd Statement of C4$h Flows
For the ear ended 30 Se
t8mber 2023
2023
2022
Cash flow from operatlng actlvltl•s
81,816
75,014
Ca$h flow from Invostlng actlviti•s
InvÉslm6nl income
Purchase of fixed asse15
Sale ol fixed assets
Cash u$¢d in investlng activities
6,377
116,6361
5,049
134,8561
500
29,3071
110,259
Cash flow from finan¢ing adivities
Finance lease payments
Cash used In flnanclng actlvltles
Increasè In ca•h and ¢•sh gqulval&nts In the y•ar
Cash and cash equivalents al the start of the year
Cash and cash equivalents at Ihg end of the year
71,557
104,655
176,212
1104.321}
206,976
104,655
Reconclllatlon of Incom• and Ex
•ndilure to Cash Flow from O
gratln
Actlvltles
2023
2022
N81 Income I lexpenditurel
Dfjpreciation
Adjustment disposal of fixed asset
Investment income
Change In stock
Chango in deblors
Change in ereditors
(11.0111
70,115
1114,7211
71,253
15001
15,0491
886
123,4071
13,4761
75,014
16.3771
{3511
14,153
15,287
81,816
Anal sis of Cash and Cash E ulvalents
2023
2022
Cash al bank and in hand
176,212
1Q4.655
Anal sls of Chan
e5 in Net D&bl
The group has no borrowings so nel cash is equal to the cash sh¢)wn on tho balancg sheet and
there are no Changes in nel c8sh except for the cash flows shown above.

14.
Phoenlx S
ecreatlon
Roth•rha
o the Flnanclal Stat•m•n
801 ended 30 S•
ttmber 2023
For th•
f STATUTORY INFORMATION
Phoenix Sports 8nd Recreation (Rolherhaml 18 a private charflable cornpany, limited by guaranteo.
istgred in England and Wal85. The (x)rnpany's r8gist6rad number and r8gist8r8d officè addres3 can be
found Sn th8 rèf8r8nc8 and adminislralive detall$ geclion of the Iruslè88 rgporl. Its principal aclimty is the
operation of 8 sports and recreation facillly in furtheranco of Its charilable objects as Ilsted in the Report
of the Trustees.
The liabl1￿Y in respect of the guarantee is Ilrnited lo £10 per member.
Th& presentatSon currency ig pound$ gterfing and th$ o¢counts are rounded to the nearest £1.
2 ACCOUNTING POLICIES
al Accountlng Convention and Basis of PreparirvJ the Financial Slaternants
Th8 fifjancial statements of the eharilable company, which is a public benefrt entity und8r FRS 102, have
been pr6P8rod in accordance with the Charits'es SORP IFRS 1021'Accounting and Reporting by Charilie$.'
St8t8mgnl ol R8commend8iJ Pr8¢1icts applic&blé to Charits'es preporing th8ir accounts in accordance with
th8 Finanaal Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021
leffeclive 1 January 20191., FinaneAal Raporting Standard 102 The Financial R¥p¢)rting Standard
appllcab18 in the UK and Republi¢ ol Ireland, and thg Companles Act 2006.
Tho financial slalemenls h8v8 b88n prepared under the historfcal cost convenlS0n.
bl Going Concern
Thè trustees assèss whèther the use of go1￿ concern Is appropriate 1.8. whether th8re are any materlal
un¢ertainlies related to 8vents or conditions that may cast (k)ubl no the abillty of th9 charity to continue as
a going corKem. The trustee5 make this assessment In rèspect ol a period of al least 12 months from the dal
ol authorisatlon for issue ol the financlal statements and have concluded that the charlty has adequat8 resources
to contlnua in operational exlstèn¢e lor thee lorseeable fulura.
In making the assassmenl the trustees ara conscious ol th8 net liabilits'es in th8 company. However, Ihe tnjstaas
are confident that there are no material uncertaints'e$ al)wl the companys 8bilily lo continué as a going concem,
thus they continue to adopt thè going concam basrd of accounting In preparing the financial ststements.
Tha Tnjstees have takgn steps lo ensura that the group has adequate flnancial resource to continue
aGtivili8s ovor th8 noxl twelve months.
Th8y have produced forecasts whlch show that the group can contlnuo to operate within financial
resources lor twelve months from the dale of thls report and mana9amgnl accounts Indicate these
projoetlon5 should be achieved. Consequendy the directors are confident that the flnanaal stal8m8nts are
properly prepared on a going concern basis.
cl Group Flnancial Slalemants
Th85e financial statgFll8n15 consolldatg th& a¢¢ounts of tho ch8rily and its subsidiary undortaking.
which is made up 10 30 Sept8mber, on a line by lin8 b8S15. Transacotsns t)eiween group cornpanies are
eliminated on consolidation. No Statement of FinanrAal ActSviti¥$ is preBented for the charity alone.
dl Fund Accounting
Funds held by the charity are eith¢r'.
Unrestrfcted g9neral funds- thos* arè funds which can be used In accordance the charitable
objects at thg discretion ol the Irustoes.
RestrScted lunds- these ara funds that can only be use¢J for specifk re8lrlct8d purpose3 withln th8
objèct5 01 the charity. Rgstriclions arise when specWSad by the donor or grant making bcKJy orwhen
funds are ralsed lor particular reslrl¢led purposes.

15.
Pheènlx S ort5 and Recreatlon
Roth•rham
Notes to tha Flnanclal Statemonts
For tho
ar ended 30 Se
tembtrr 2023
2 ACCOUNTING POLICIES
el Income
Income is rocognised in the Slalemenl of FSnanclal Activiti98 {SoFAI when the ch8rfty h88 entillament lo
the funds, any performance conditions have been met, the amount can be measured reliably and il is
probable that the income wll be received.
Oon81ions are recognised Dn a receivable basis (where there are no perfomiance corKlilionsl, where It is
probable that the income will be received and the amount can be measured reliably.
Grant Sncome is recogni88d when the charily has enlillemenl lo the funds, any perform8nce conditions
attached lo the grants have been rnet. it Ss probable that the income will be received and the amount can
be measured r8liabty.
Membershlp generally runs lo 30 September. Golf m8mbership runs lo 28 February. Income from the
various memberships is ￿Cognised in the period lo which it relates.
Admissions, playing lees and trading incomo is rgcognised when goods or services have been Supplied
and enlillemenl is due.
Interest incomo is rgcognis9d on an accruals basis.
n Donated Goods. FadlSlles and Services
Goods donated for resale are included al fair value, belng the expected proceeds from sale less the
expected costs of sale.
Where the donated good is a fixed asset it is measured at faiT valu8 unlgss it is impractical to measur8 this
reliably, in which case the CLISI of the item lo the donor is used. The gain 15 recognised as income from
donations and a corresponding amount is included in the appropriata fixed asset category and depreciated
over the useful economic life in accordance with the ¢hartVs accounting policbs.
gl Rosour¢es Expended
Expenditure is recognised where there is a legal or conslructtve obligation commilling the charity lo that
expenditure. il is probable that a Iransler ¢f economic benefits wll bg required foi sèttlement an($ th8
amount of th@ obligalior) can be measured rgliably. Expenditure is acwunled for on an accruals basis and
has bèen calegorised under headings that aggragale all costs r8laled lo the catsgory. Where costs cannot
be directly attributed to Particular headings Ihoy have been allocated lo activities on a basis conslslenl with
the use of resources. Expendllure Is calegorised under the following headings..
Costs of other trading 8ctivllies includes tho costs of the charilY$ fundraising activities and the group's
non-charilabl¢ trading subsldSary.
Expenditure on charitab18 activities indudes dlre¢l and indirect costs of delivering the group's charitable
activi119S.
Irrecov9rable VAT Is charged 88 an 8xp8nse agalnsl the acllvity for which expondllure arose.
Support costs are those that asslsl the work of the charky bul do not direcuy repr&s8nl charitable aclivlties
and include officg ry?sls, govemance costs and adminislralive payroll costs. They are incurred dir8ctly in
support of expenditure on the obj¢¢ls of the charity. Whère support costs cannot be directly attributed they
have been allooa18d based on the esllmaled use of resources.
h) P8nsion costs
The company makes contributions lo thg B&CE banerrt scheme defined contribution scheme.
The charge represents conlrfbulions paid by the company lo the fund in rgspecl of the year for current
employees.

Phoenlx S
nd R￿reatIOn
Rotherham
Notes to the Financlal Statemonts
or the
ear ended 30 Se
tember 2023
2 ACCOUNTING POLICIES
il Corporation lax
Th8 Company is exempl from corporation tax on Ils charltable a¢livilies.
Tanglble fix8¢J assets
Individual tangible fixed ass81s co8llng £250 or more are capilalised and included al cost includin9 any
inGidenlal 9xpenses of acquisition.
Tangible fixed ossets aTe slated al cost less depreciation. Depreciation is provided al rates calculated
lo write-off the Cost of fixed assets. less their estimated residual value, over their expected useful life on
the followlng basls..
Buildings
over 1￿50 years straight line
Plant ènd machinery
ovgr 5-10 years slrai9hl Ilne
Fixtur85 and fittings
over 5-10 years straight Ilne
A99ets acquired by donation are depreciated over Ihair individually assassad eslimalod usaful economic
life al the date of donation.
kl Stocks
Stock is included al the lower of cost or net reallsable value. Donated item$ of stock aro recognlsed al
falr value which is the amount the charlty would have been willing to pay for the Items on the open market.
11 Debtors
Tradg and other debtors are recognised at the settiemenl amount due after any trado discount offered.
Prepawnants arg valuod al tho amount prepaid nel of any trade discounts due.
ml Crgdilors and Provision5
Creditors and provisions are reco9nised whero the charity has a present obligaliDn resulting from a
past event that WIN probably rosull in Ihe transfer of funds lo a third party and the amount due to sellle
the obligation can be rneasurad or eslimatod reliably. Creditors and provisions are normally recognised
81 their sèth&mgnl omounl after albwng for any trade dIsC￿nts due.

Phoènlx S
r•atlon
Roth•rham
17.
Not•$ to tho Flnanclal Stat•monts
For the
earended 30 S¢
tember 2023
DONATIONS AND LEGACIES
Unr•stricl&d
Funds
2023
Re$trict•d
Fund$
2023
Total
Funds
2023
Total
Funds
2022
Donations
5,480
5.480
5,480
2,540
The charity benefits from the Invotvemenl and support of 115 volunteers as ouuined in the
annual report. In accordance with FRS102 and the Chariti85 SORP IFRS 1021, the
economic ￿ntribu￿.on ol volunteers is not recognised in the accounts.
4 CHARITABLE ACTIVITIES
Unrèstrlcted
Fund$
2023
R05trfcted
Funds
2023
Total
Funds
2023
Total
Funds
2022
Income
Sportlng and 1ol$urg adlvltlg$:
Membershlps
Admissions and plawng fees
Grants
Other
349,062
169,218
349.062
169.218
18,932
303.188
154,468
5,903
13,500
477 059
18.932
518280
537 212
Expenditure..
Sportlng and lfjl$uro a¢tlvltle$
Direct costs INole 8a)
Support costs (Note 8bl
697,742
61,510
18,932
716.674
61,510
685,440
59.920
759 252
778 184
745 360
S OTHER TRADING ACTIVITIES
Unrostrlcted
Funds
2023
Restrlctod
Funds
2023
Total
Funds
2023
Totsl
Fund8
2022
Fundralslng draws and events
Other trading aGlivili95 Inole 141
19,321
1.004.543
1 023 864
19.321
1.004.543
1023 864
18,574
868,040
886 614
6 INCOME FROM INVESTMENTS
Unrestrlctgd
Fund¥
2023
Restricted
Funds
2023
Total
Funds
2023
Total
Fund$
2022
Bank Interest
Rental income
1.386
4,991
1,386
4,991
58
4,Y91

Phoenix S orts a
d R•¢rtration
Rothèrham
Noto$ to th• Flnanclal Statements
For the
ear ended 30 Se
tember 2023
7 EXPENDITURE ON RAISING FUNDS
2023
2022
Fundraising draws and events
Other trading acliwtSes Inote 141
11,725
794,035
805,760
11,925
728,698
740,623
CHARITABLE EXPENDITURE
2023
2022
al DIRECT COSTS
Staff costs
Grounds malnlenance, equipment and olher dlrect
sporting and leisure activity rglaled costs
Security
Irrecoverable VAT
Insurance
Premises
Cleaning
Depreciation
Power
Flnance costs
Other direct costs
298,266
196,902
282,624
155,640
2.920
15.457
26,388
13,381
17,723
70,115
67,807
6,211
1,245
16,919
15,872
16,137
16.931
71,253
102,525
5.540
754
685,440
716,674
2023
2022
bl SUPPORT COSTS
Staff costs
Hire ol equipment
Advertising
Telephone
Cleaning
Postage and slalionery
Power
Profèssional fees
Olh6r support costs
Governancg costs
Audit fees
Non4udit services
33,141
1.049
210
7,116
665
3,167
3,569
1,393
1,914
31,403
1,337
71
6,208
891
2.312
5,396
1,708
1,704
5.500
3.786
61.510
5,000
3,890
59,920
TOTAL CHARITABLE EXPENDITURE
778,184
745,360

Phoenix S orts and Recrnation
Roth rham
19.
Not•s to the Flnanclal Stat•m•nts
For the
ear endod 30 Se
tember 2023
9 STAFF COSTS
2023
2022
Salaries and wages
Social security costs
Pension costs
576.431
39,054
10,660
626.145
525,174
33,715
9.849
568,738
Th6 abov8 includes
Key management personnel remuneration
50,711
50.603
The average monthly head count of employees durlng thé year. analyBed by category, was..
Charitable activities
Trading subsidiary
11
32
42
45
No employ88s éarned over £60.000. 12022.. None)
10 TRUSTEES. REMUNERATION AND BENEFITS
There were no Iruslees, remuneration or expenses paid for the year ended 30 S8plember 2023
nor for the period ended 30 September 2022.
11 NET INCOME FOR THE YEAR
2023
2022
This is staled after charging'.-
Auditors, remuneration {groupl
audit services
non-audit servlces
5,500
3,786
70,115
35,193
5,000
3,890
71,253
12,57e
Depreclation
Operating lease r&nlaL8

Phoenix S orts and R•¢reation
Rotherham
20,
Notes to tho Flnanclal Statem•nts
For thè oar ended 30 Se
tember 2023
12 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
UnrostrlctBd Restrlcted
Funds
Funds
2022
2022
Totol
Funds
2022
Total
Fund$
2021
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitsble activities
Other trading aclivili88
Investmen15
TOTAL INCOME AND ENDOWMENTS
2,540
471,156
886,614
5,049
1.365.359
2,540
477,059
886,614
5.049
1.371,262
24,538
661,563
534.957
5,005
1,226,063
5.903
5,903
EXPENDITURE ON
Raising funds
Charitsble activities
TOTAL EXPENDrruRE
740.622
739,458
1.480.080
740.622
745,361
1,485,983
575,015
626,026
1.201,041
5,903
5.903
NET EXPENDITURE FOR THE YEAR
1114,7211
{114.7211
25,022
NET MOVEMENT IN FUNDS
114,721
114,721
25,022
RECONCILIATION OF FUNDS
Fund balances brought forward..
3,562,849
3,562,849
3,537,827
Net movement in funds
1114,7211
1114,7211
25.022
Fund balances carried forward
3,448.128
3.448,128
3,562,849

Ph¢8nlx S
sandR
cr•atlon
Rotherham
21.
Not08 to the Flnanclal Stat•m•nts
For the
ear ended 30 Se
lember 2023
13 TANGIBLE ASSETS
Company and Group
Plant and
Fixtures
machlnery and fittings
Land Bulldlngs
Total
COST
Al 1 October 2022
Additions
Disposals
AI 30 September 2023
1,590,000 2,030,180
2,045
181,614
13.482
54,842
1.109
3.656,636
16,636
1.590,000 2.032.225
195.096
55,951
3,873,272
DEPRECIATION
Al 1 October 2022
Charge for year
Eliminated on disposal
AI 30 September 2023
261,389
45,610
85,324
16,910
24,389
7,595
371,102
70,115
306,999
102,234
31,984
441.217
NET BOOK VALUE
AI 30 September 2023
1,590,000 1,725,226
AI 30 September 2022 1.768,791
.590,0
92,862
96,290
23,967 3,432,055
30.453
3,485,53
14 INVESTMENTS
Group
2023
Company
2023
2022
2022
Shares In SUbS￿l&ne$ 8t cost
At 1 Ocl¢)ber 2022
Additions
At 30 Sept8mbgr 2023
Tho charity owns thg entirg ordinary shar8 capltal of Phoenix Pavilion Limited. a company
registered in England and Wales (company number 097366741.
The subsidiary op¢rales th8 trading acltvilies previously associated with the Phoenix Sports
and Stscial Club. 8rinsworth. Rolherham.
The r8su115 of the company ore included wlhln these con801idal8d financi81 statements
on a Ilne by line basls In the appropriate Income and expenditure headirys.

22.
Phoenl S orts an
Rg
tlon
Rolh•rh
Noto$ to the Flnancial Statements
For the
ear ended 30 Se
tember 2023
14 INVESTMENTS lcontlnuédl
A summary of the 8ubsidi8tys trading résults is Shown below.
2023
2022
Turnover
Cost of sales
Gross profil
Grants
Adminislratlve expenses
1.004.543
868,040
423,1131 1378,364
581,430
489,676
non%roup
group
Interest received and other income
Nel Ilossllprofil for th8 year
(370,922) 1350.3341
1144,1221 1133.506}
11
66,397
5,838
Retained eamlngs broughl forward
Gift Aid distribution
{52,996)
158,8341
R8t8lned eamlnos carriad foNard
13.401
52.996
NOn￿rOup expenditure abov
Cost of sales
Adminislrab've expenses
1423,113> 1378,3641
370,922
350.3341
794,035
726.698
Assets
94.499
81.097
13,402
64.521
117,516
152,9951
Nel assets
Called up share capltsl
Profit and loss account
13,401
13,402
52.996
152,995)
15 STOCKS
Group
2023
Company
2023
2022
2022
Goods for resale
24.070
23,719
24,07
23.719

Ph¢tnlx S orts
e¢r•atlon
Rotherham
23.
Notes to th• Flnan¢lal Statements
For the ear ended 30 Se
tember 2023
16 DEBTORS
Group
2023
Company
2023
2022
2022
Trad9 debtors
Amount owed by 8ub8ldiary
Other debtors
Piepaymenls and ac¢rued income
1,358
161
39,816
1,931
16,805
58,552
69,844
14,386
22,864
107,094
1.931
32,566
35,855
14,386
35,461
50,008
17 CREDrroRS (Amount8 falllng due wllhln one yearl
Group
2023
Company
2023
2022
2022
Trade creditors
Amount dug lo subsidlary
Social security And other lax
Other credilofs
Accruals
Dafarred income
41.408
48.879
19,089
25,387
28.095
1,783
69,657
90,132
231,075
28,265
1,568
62,211
74,865
215,788
27,942
1.783
60,838
80,142
189.794
27,512
1,S68
55,254
58,394
168,115
18 DEFERRED INCOME
Group
2023
Company
2023
2022
2022
Balance brought forward
Incomg received
Income released to SOFA
Balance ¢arried forward
74,865
90,132
174.865}
90,132
72,803
74.865
72,803
74,865
58.394
80,142
158.3941
80.142
69.651
58,394
169,6511
58,394
Deferred income relates to membershlp f&es receSved In advance and olhol income wharg gntillemenl
Is not due untll the next period.

Pho
0rt5
nd Recreation
Rotherham
24.
Notes to th• Flnancla
StBtem
nt$
Jr
nded 30 Se
tember 2023
19 CONTINGENT LIABILITIES
2023
2022
Contingent liabilltles
20 PENSION COSTS
The company makes payment$ on behalf of employees to the B&CE benefit scheme. 11 is a funded dafln8d
contribution scheme, wllh the assgts held in separate trustg9-admini8lered funds.
21 RESULTS OF PARENT CHARITY
2023
2022
Income
Glll aid donation from trading subsldi8ry
Expanditur8
Increase I IDecreas&l In f￿ndS
Total funds brought forward
Tol81 fund3 carried forward
1,007,239
891.437
1,084,649
177,4101
3,501,128
3,423.718
1,011,995
1120,5581
3.621.686
3,501,128
Reslricled fLtnds
Unrè8lricled funds
3,423,718
3,423.718
3,501.128
3.501.128

Pho
nlx S orts and Recreatlon
Rotherham
25.
Noteg to the Financial Staternents
For the èar ended 30 Se
tember 2023
22 MOVEMENTS IN FUNDS
Opènlng
Balanc•
Incomlng
Rèsources
Outgolng
Resou￿¢5
Transfer• a
Galns110889S
Closing
Balan¢e
Unr•slrlcted funds
General funds
Rg$trlcted fund8
General funds
3.448.128
1.554,001 (1.565.012)
3,437,117
18,932
118.9321
Total tund¥
3.448.128
1,572.933
1,583,944
3,437,117
Unreslrided funds are the retained surpluses of th8 group and arg ovailablo lo bo used lor any purpos&
Specified within the trust's objectives and are the only funds that are avaikable lor use al the discretion
of the Iruslees.
Restricted funds represent unspent balances on gran15 r8¢9ived for specific projects. The reslrfctKJns
are gènerally imposed by the funding body and often includ8 the type of exp8ndiluTe allowed or a specific
activity or purpose to b& supported.
23 ANALYSIS OF ASSETS AND LIABILITIES BEfwEEN FUNDS
Fund balances al 30 September 2023 a￿ represented by
Restrlctgd
Funds
Unrestrlcted
Fund$
Total
GfOUP
Tangible flxed assets
Current assets
Crgditors ¢Jue wlhln one year
Nel assets
3.432,055
236,137
231,075
3.437,117
3,432,055
236,137
231,075
3.437.117
Restrlcted
Funds
Unrestrlcted
Funds
Total
Company
Tangible fixed assets
Investments
Currgnl assets
Creditors due within one year
Nel assets
3,432.055
3,432.055
181,456
169,794
3,423,718
181,456
1189,794
3,423,718

26.
Phoenlx S ortJ and Re
reation
Ro
Not•s to tho Flnanclal Stst•m•n
For the
ear ond•d 30 S8
i•mbèr 2023
23 ANALYSIS OF hSSETS AND LIABILITIES BETWEEN FUNDS ICONTINUEDI
Fund balances at 30 Sèpl6mber 2022 are T8presented by
R•strlctod Unr•8tr1¢t•d
Funds
Funds
Total
Group
Tangible fixed assets
Current a58e18
Creditors due w￿h1n one year
Nel assets
3.485,534
178,382
215.788
3,448,128
3,485,534
178.382
215.788
3,448,128
R•strfct•d Unr•$trl¢t•d
Funds
Funds
Total
Company
Tangible fixed assets
Investments
Currgnl assets
Cr8ditor3 due within on8 ￿ar
Nel asgOt$
3,485,534
3,485,534
183,708
1168,115
3,501.128
183,708
168.115
3,501,128
24 RELATED PARTY DISCLOSURES
There w0r8 no related party transactions dudng thtr year12022.' nil)
Two of th8 Iruslees are related to Brinsworth Whilehlll JFC, ono as Chalrman and one as
volunteer coach. The Charity rants football pitches to th& football dub under an arrangèmant
whlch has been in p18c¢ lor 8everal years and which pre-dates the appointment of thè Iru51ees.
The club is charged a cornmerdal ￿nt and neither trustee is involved in dlscu55ions nor
nègotl81ions regarding transacllon8 Wlth the football club and receives no personal advantag&
from the arrangomet)l.
Inmme Teceivod durtng th8 year iotalled £24.46412023'. £22,0001
B Watkins, son of N Watklns, the Chair of trust88s, is em￿0y&d by thè charfty as Buslness Manager.
B Wotkin'g 8ppoinlment was mada In open ¢ompelition and N Watkln5 wa3 not involved in thè daeision
making process regarding th8 Appointment. B Watkins Is paid within the norrn81 market conditions
lor his role and r•c8lved no special Irealmenl as a res￿{ of hi8 relallon8hip to a memb8r ()f U)&
txjard of trustaes.
25 OPERATING LEASES
Thg o)mpany has ft￿jr8 mlnlmum leasè payThents under non-cancellable leases as foll¢)ws.--
2023
2022
Wlthln one year
Equipment
45,501
24,348
2-5years
Equipmènt
137,518
87,533
More than 5 years
Equlpmenl