WETHERBY SPORTS ASSOCIATION
Registered Charity Number: 1171086
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
Year ended 31 July 2023

Wetherby SFXJrts AsS￿latIon
Financial Statements
Year ended 31 July 2023
Contents
Pag8
Report of the Trustees
1to4
Independent Examiner's Rewrt
StateffEnt of Financial Activities
Balance Sheet
Not8$ to the Financial Ststements
81015
Detailed Stslemenl of Financial ktNities
16to17

Wetherby Sports Association
Report of the Trustees
Year ended 31 July 2023
The trustees present their report with the financial statements of the charty for the Year ended
31 July 2023. The trustees have adopted the provisions of Statement of Recommended Practice..
Ac￿untIng and Reporting by Charities applicable to charities preparing their accounts in accordance
with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives are'.-
la) to provide and as51St in the provision of facilities in the Inte￿91 of social welfare and
facilits'es for recrealKfyn or other leisure time occupation ft)r persons resident in
Wetherby and its surrounding area with the objects of improving their conditions of
life,, and
{bl the provision and maintenance of sports field5 and premises al the Ings, Welherby, Wesl
Yorkshire.
Significant activities
The principal activities during the year were Ihose of the provision of social, sporting and recreational
facilities.
ACHIEVEMENT AND PERFORMANCE
The gradual recovery from the difficulties caused by lockdown restrictions continued bul the after
effect5 and the general ffnancial uncertainties still had an impact on the Associat￿n particularly on the
use of the bar.
Use cf the hall for Community Indoor Classes was fairfy strong but use of the facilities for weekend
functions continued to be limited.
The 5POrting activfties of the Association have recovered with all the sports sections doing well. This
particularly applied to Junior Football but also to Junior Rugby, Senior Football, Running and
Petanque.
The Trustees and the Executive Committee have decided Ihal having a General Manager is no longer
necessary or financially sensible. The functions of the Manager will be handled by committee
members particularly the Treasurer Alan Swift.
FINANCIAL REVIEW
Investrnenl policy and objectives
Under the con51ilution of the Association. the charity may invest the monies of the ASs￿latIon not
immediately required for the said objects in or upon such investments, securities or property as may
be thought fit SLbbject lo such condits'ons as may be required by law lif any).
Reserves policy
It is the policy of the association to maintain unrestricted funds, which are the free reserve5 of the
charity, al a level to provide sufficienl funds to cover management and administrative
costs. Unrestricted funds were maintained at this level throughout the perh* under review and the
balance at the year*nd amounted to £35.502. Reslricled funds have increased from £793,304 to
£807,401. This fund is specifi¢ally designated for expenditure on ffixed assets. The adequacy of the
reserve policy is revi6wed annually.

Wetherby Sports Association
Report of the Trustees
Year ended 31 July 2023
FUTURE PLANS
The Trustees are confident that the Associations finances are now stable enough to start considering
improvements which have not been possible over previous years.
This has been helped signlficantly by the Associations Secretary winning a radio Competition with a
prize of £5000 cash and £5000 vouchers to be used towards an outdoor patio I seating area project.
The need for planning permission prevented Ihe project starting in this financial year and the expected
completion is spring 2024.
In addition significant expenditure is expected on maintenance deferred over the previous 2 to 3 years.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Introduction
The Association is a registered charity operating recreational. social and welfare facilities.
Legal ststus
The Association is registered as a Charitsble Incorporated Organisation.
Recruilmenl and appointment of new trustees
Were there a requirement for new trustees. these would be identified and appointed by the remaining
trustees. The chair of the trustees is responsible for the induction of any new trustee which involves
awareness of a trustee's responsibilities. the goveming document, administrative procedures, the
history and philosophical approach of the charity-
Organisational structure
The policy and general management of the affairs of the Association shall be dire¢ted by an Executive
Committee which shall meet not less than four lime5 a year and when complete shall ¢onsist of not less
than eight nor more than twenty members.
The members of the Executive Committee shall be elected al the annual general meeting.

Wetherby Sports Assc¢iation
Report of the Trustees
Year ended 31 July 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity Number
1171086
Principal addTess
The Clubhous8
Lodge Lane
Wetherby
LS22 5FN
Trustees
A Hunter
S Leighlon
A Swift
Independent examiner
J W Brear
Bmn Butler
Chartered Accountants
Leigh House
28-32 Sl Paul's Street
Leeds
LS12JT
Solicitors
Hart Law LLP
63 St James Street
Wetherby
West Yorkshire
LS22 6NQ
Bankers
HSBC
11 North Street
Welherby
West Yorf(shire
LS22 6NT

Wetherby Sports A550ciation
Report of the Th￿treS
Year ended 31 July 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Chai4)erson of the cornJ))Ittee
Mr A Hunter
Vice ChaIrn￿ of the comtnittee
Mr M O'Toole
Treasurer
Mr A Swift
Approved by order of the board of trustees on
. and signed on its behalf by".
A Hunter- Thistee

Wetherby Sports Association
Ind8pendent Examiner's Report to the Trustees of Wetherby Sports Association
l ￿port on the accounts for the Year ended 31 July 2023 sel out on pages 6 to 15.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of Ihe a￿OUnt$. The charity's trustees
consider that an audit is not reqLtired for this year {under Section 144121 of the Chants"es Act 2011 (the
2011 Act) and that an independent examination is required.
11 is my responsibility to:
examine the accounts under Section 145 of the 2011 Act.,
ID follow the procedures laid down in the General Direcfjons given by the Charity Commission lunder
Section 145(5llbl of the 2011 Acll., and
lo state whether particular matters have Come to my allenlion.
Basi5 of the independent examinerfs report
My examination was carried out in accordance with the General Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity and a
comparison 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 trustees conceming any
such matters. The procedures undertaken do not provide all the evidence that would be ￿qUired in an
audit. and consequenlty no opinion is given as to whether the accounts present a 'lrue and fair vEw'
and the report Is limited to those matters set out in the stalen￿nIS below.
Independenl examiner's Statement
In connection with my examination. no matter has come to my attention-.
{11 which give5 me reasonable cause to believe that, in any material respect, the fequirements
lo keep accounting records in aC￿rdanCe with Section 130 of the 2011 Act and
lo prepare accounts which accord with Ihe a¢counting records and to comply with the
accounting requirements of the 2011 Act.
have not been met; or
121 to which, in my opinion, attenlion Should be drawn in order to enable a proper understanding of
the acc unts lo be re8ched.
John W Brear
8rown Butler
Chartered Accountants
Leigh House
28-32 St Paul's Street
Leeds
West Yorkshire
LS12JT
1.7 ..3.u.ryL..... 2024

Wetherby Sports Association
Statement of Financial Activities
Year ended 31 July 2023
2023
Totsl
Funds
2022
Total
Funds
Unrestricted ReStr￿ted
fvnd
funds
Notes
Income and endowments from..
Donations and legacies
22,816
22,816
16.146
Other trading activities
66,693
36.890
103,583
82,832
89,509
36.890
126,399
98,978
Other income
Bank interest receivable
Government grants receivable
Profit on disposal of fixed assets
179
179
4,945
150
150
89,838
36.890
126,728
103.928
Expenditure on..
Raising fund5
87,380
20,306
107,686
60,820
Other
5,877
2,487
8,364
11,015
Total
93,257
22.793
116,050
71,835
Net in¢omellexpendilurel
(3.4191
14,097
10,678
32,093
Recon¢iliation of funds
Total funds brought forward
38,921
793,304
832,225
800,114
Total funds carried forward
35,502
807,401
842,903
832.207
The notes form part of these financial ststements.

Weth•rby Sports Associats'on
Bal8n¢e Sheet
Al 31 Juty 2023
2023
2022
Notes
Fixed assets
Tangible assets
803,355
811,142
Currant assets
Stocks
Debtors
Cash at bank and in hand
3,576
16.340
46,626
3,1S1
8,142
39.4B6
10
66.542
50,779
Creditors.. Amounts falling due
wilhin one yoar
11
126.994)
129.6961
Nel ¢urrenl a$selsl{liabilitiesl
39,548
21,083
Totsl assets lèss current liabilities
842.903
832.225
Funds
Unrestricted fvnds
Restricted funds
12
35,502
807.401
38.921
793,304
Total funds
842.903
832,225
11IA
The finan¢lal statemen15 wefe approved by the Board of Trusle•s on ..............
signed on its behalf by..
..2024 and were
A Hunter- Trustee
Thg rKJtss fomi pgrt ofthese financial ststemenl8.

Wetherby Sports Association
Notes lo the Financial Stalemenls
Year ended 31 July 2023
ACCOUn￿ng policies
Basis of preparing the financial statements
These accounts have been prepared under the historical cost convention with items recognised
at cost or transact￿n value unless otherwise staled in the relevant notes to these awounls.
The accounts have been prepared in accordance with the Stalement of Recommended Practice..
Accounting and Report¢ng by Charities preparing their accounts in accordance with the Financial
Reporting Standard appli¢able in the UK and Republic of Ireland IFRS 1021, and with the
Charities Act 2011.
The trustees have considered the available cash resources of the charity and ils current fore¢asts
and ha5 a reasonable expectation thal the company has adequate resources and support to
continue in operational existence for the foreseeable future, considered to be at least 12 months
from the date of approval of the financial slatemenls. The trustees draw particular attention to the
current uncertainty with respect to the cost of living Grisis. This event or condition indicates that
a material uncertainty exists, however the trustees believe that there is no doubt on the Charity's
ability to continue as a Going Concern.
The charity constltules a public benefit entity as defined by FRS102.
The presentatlon currency is £ sterling.
The significant accounting policies applied in the preparation ofthese accounts are Set out below
These policies have been consistently applied to all years presented, unless. otherwise stated.
Inco
All income is re¢ognised in the Statement of Financial Activities once the chanty has entitlement
to the fund5, It is probable that the income will be receNed and the amount can be measured
reliably.
Expenditure
Expenditure is recognised as soon as there 1$ a legal or constructive obligation committing the
charity lo that expenditure, il 15 probable that a transfer of economic benefits will be required in
settlement and the amount of the obligab.on Can be measured reliabty. Expenditure is accounted
for on an accruals basis and has been classified under heading5 that aggregate all cost related
to the category. Where costs cannot be directly attributed to particular headings they have been
allocated lo activities on a basls consistent with the use of resources.
Tangib￿ fixed assets
Depreciation 1$ provlded at the following annual rates in order to wrile off each asset over its
estimated useful life.
Long kasehold
Fixtures and fittlngs
over life of lease
1sts￿ on ￿d￿cIng balance basis
All fixed assels are initi811y recorded al cost.
Stocks
Stock5 are valued at the lower of cost and net realisable value, after making due allowance for
obsolete and slow moving items.

Wetherby Sports Associats'on
Notes to the Financial Statements
Year ended 31 July 2023
Accounting policies
Taxation
The charity is exempt from lax on ils charitable &tivities.
Fund xcounling
Unreslricted funds can be used in accordance with the charitable objectiv6s at the d￿cret￿On of
the trustees.
Reslricled funds Can only be used for particular reStr￿ted purposes within the objects of the
charity. Restrictions arise when specifled by th8 donor or when fullds are raised for particular
restricted purposes.
Operating lease agr&emenls
Rentals applicable to operating leases where subslanlially all of the benefits and risks of
ownership ￿rna1n with the lessor are charged against profits on a straight line basis over the
period of the leas8.
Donations and legacies
2023
2022
Donations
Subscriptions
6,076
16,740
18
16,128
22,816
16,146
other tr*Jing activities
2023
2022
Bar takings
Kitchen takings
Function and MUGA rent
Sundry items
Bonfire net income
59,756
50,256
36,890
6,937
29,190
3.498
1112}
103,583
82,832

Wetherfoy Sports Association
Note5 to the Financial Statements
Year ended 31 July 2023
Raising ￿ndS
Other trading activities
2023
2022
Openin9 stock
Purchases
Closing stock
Staff costs
Employeis natsonal insurance
Staff penS￿n
Other operating leases
Honorarium- Groundsman
Water and general rates
Light and heat
Pitch maintenance
Repairs and renewals
Sky subscriptions
Other costs
Depreciation
TV licence
3,151
29.746
{3,5761
16,934
2.777
26,299
(3,1511
24,239
1791
331
153,2181
9,981
2,387
14.773
6,511
12.OC6
5,483
3,545
8,817
119
5.016
1.537
10.003
4,998
18,676
6.980
5,186
8,836
199
107,686
60,820
Support costs
Governanco
costs
2023
Total
2022
Total
Management
Finance
Other resour¢e$
expended
498
1,139
6,727
8,364
11.015
10

Wetherby Sports Assixiation
Notes lo the Financial Statements
Year ended 31 July 2023
Trustees, remuneration and benefits
The trustees. remuneration for Ihe Year ended 31 July 2023 was as follows..
2023
2022
Salaries
Aggregate remunerats'on
Trustees, expenses
There were £660 expenses paid for the Year ended 31 July 2023
Staff costs
The average rnonlhly number of employees during the per*yl was as follows..
2023
No
2022
No
Administrative staff
No employees received emoluments in excess of £60,000.
In addition to the above there are honoraria payments of £5,016.
11

Wetherby Sports Association
Notes to the Financial Statements
Year ended 31 July 2023
Tangible fixed assets
Long
leasehold
Fixtures
and fittings
Total
Cost
At 1 August 2022
814.243
48,004
862,247
Additions
1,049
1,049
Al 31 July 2023
814,243
49,053
863.296
Depwialion
Al 1 August 2022
27.948
23,157
51,105
Charge for period
4,996
3,840
8,836
At 31 July 2023
32,944
26,997
59,941
Net book value
At 31 July 2022
786.295
24,847
811,142
Al 31 July 2023
781,299
22.056
803,355
12

Wethefby Sports Association
Notes lo the Financial Slatemgnts
Year ended 31 July 2023
stocks
2023
2022
Finished goods
3,576
3,151
10. Debtors.. Amounts falling due within one year
2023
2022
Trade debtors
Other debtors
Prepayments
12,378
5,070
3,962
3.037
16,340
8,142
11. c￿ditorS.. Amounts falling due within one year
2023
2022
Trade creditors
Social security and other taxes
Other c￿dItorS
Accrua15 and deferred income
19,621
2.767
728
3.878
22,175
2,099
4,614
26,994
29,696
13

Wetherby Sports Association
Notes to the Financial Statements
Year ended 31 July 2023
12. Movement in funds
Net movement
in funds
At31 July
2023
Al 31 July 2022
Unrestricted ￿ndS
General fund
38,921
{3,4191
35.502
Restricted fvnds
Restricted fund
MUGAfund
760,294
33,010
18,632
(4,535)
778,926
28,475
793,304
14.097
807.401
Tolal funds
832,225
10,678
842.903
Net movement
in funds
At 31 July
2022
At31 July 2021
Unreslricted funds
General fund
29.444
9,477
38,921
Restrided funds
Restricted fund
MUGA fund
736,396
34,274
23,898
11.2641
760,294
33,010
770,670
22,634
793,304
Total fijnds
800,114
32.111
832.225
Analysis of movement in funds
Incoming
resources
Resources
expended
Movement
in fvnds
Unrestricted funds
General fund
89.838
193.2571
13.4191
Restricted funds
Restricted fund
MUGAfund
36,890
118,2581
14,5351
18,632
14,535)
36,890
122,7931
14,097
Totsl funds
126.728
1116,0501
10.678
14

Wetherby Sports Association
Notes to the Financial Statements
Year ended 31 July 2023
13. Contingent Ilabilities
The entity entered into a lease agreement with Leeds City Council for a period from 2004 10 2028.
The entity last received a rental invoice in April 2019 for the quarter ending June 2019, al whi¢h
point the charity ente￿d into discL¢ssion with Leeds City Council to determine an appropriate.
hopefvlly reduced. rent ¢harge. At thè lime the annual rental charge was £10,250 per annum. 11
is currently uncertain as to whether any additional invoices will be received and given the nature
of the Tent reviews within the lease it is impracticable to estimate the full amount of the liability
and its financial effe¢t.
14. Related party disclosures
The assc¢iation was under the control of the trustees and committee members throughout the
current peri¢XI.
15