WETHERBY SPORTS ASSOCIATION
Registered Charity Number: 1171086
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
Year ended 31 July 2024

Wetherby Sports Association
Financial Statements
Year ended 31 July 2024
Contents
Page
Report of the Trustees
1to4
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8t015
Detslled Staternent of Financial Activities
16to17

Wetherby Sports Association
Report of the Trustees
Year 8nd8d 31 July 2024
The trustees present their report wlth the financial statements of the charlty for the Year ended 31 July
2024. The trustees have adopted th8 provisions of Ststement of Recommended Practice: Accounting
and Reporting by Charities applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the LIK and Republic of Ireland {FRS 102).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives are:.
(a) to provide and assist in the provlsion of facilities in the interest of social welfar8 and
facilities for recreation or other leisure time occupation for persons resident in wetherby and its
surrounding area with the objects of improving their conditions of life,. and
(b) the provision and maintenance of sports fields and premises at the Ings, Wetherby, West
Yorkshire.
Significant activities
The principal activities durlng the year were those of the provision of social, sporting and recreatlonal
facilities.
ACHIEVEMENT AND PERFORMANCE
The sporting activities of the Association are thrlving with all the sports sections doing well.
This particularly applies to Junior Football but also to Junior Rugby, Senior Football. Running and
Petanque.
The Association also provides multiple social benerrts for the local community. In this accounting period
the clubhouse was used 4 days per week for local activity groups partlcularly baby classes.
The clubhouse is also used for functions such as parties, wedding receptions, wakes, presentation
nights, quiz nights, VVeth8rby Folk club, dominoes league matches etc. Th8se are frequenlly held on
Saturday evenings but also weekday evenlngs.
In this accounling period th8re were approximately 100 functions which was similar lo the previous year.
The outside seating area which was partially financed by £10,000 that the Associations Secretary won
on a radio quiz show suffered lengthy delays but was finally officially opened on 1417124 (although it
was in use for a few weeks prior to that).
Bar takings are a very important part of the Associations income and this financial year saw a 41°/0
increase over the previous y8ar.
FINANCIAL REVIEW
Investment policy and objectives
Under the constitution of the Association, the charty may invest the monies of the Association not
immediately required for the said objects in or upon such investments, securities or property as may be
thought fit subject to such conditions as may be required by law (rf any).

Wetherby Sports Association
Report of the Trustees
Year ended 31 July 2024
Reserves policy
It is the policy of the association to maintain unrestricted funds, which are the free reserves of th8
charity, 8t 8 level to provid8 sufficient funds to Cover management and administrative costs. Unrestricted
funds were maintained at this level throughout the period under review and th8 balance at the year-end
amounted to £21,163. Restricted funds have increased from £807,401 to £819,424. This fund is
specifically designated for expenditure on fixed assets. The adequacy of the reseNe policy is reviewed
annually.
FUTURE PLANS
The Trustees are confident that the Associations finances are stable.
This is significantly help8d by the current year showing a continued significant increase in bar takings
due largely to an increase in Saturday evening functions.
The Association is not expecting expenifiture on major projects in the 2024125 financisl year
There will be an increase on expenditure on maintenance partly due to non-essential maintenance
being deferred when money was tighter and partly due to the age of the dubhouse facilities.
The next major project will probably be a major inlerior redecoration of the dubhouse which may be in
the 2025126 financial year if suitable grants can be obtained.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Introduction
The Association is a registered charity operating recreational, social and w81fare facilities.
Legal status
The Association is registered as a Charitable Incorporated Orgsnisation.
Recruilment and appointm8nt of new trustees
Were there a requirement for new trustees, these would be identified and 8ppolnted by the remaining
trustees. The chair of the trustees is responsible for the Induction of any new truslee which involves
awareness of a trustee's responsibilities, the governing document. administrativ8 procedures. the
history and philosophical approach of the charity.
Organisational structure
The policy and general management of the affairs of the Association shall be dlrected by an Executive
Committee which shall meet not less than fourtimes a year and whèn complete shall Consist of not less
than eight nor more than twenty members.
The members of the Executive Committee shall be elected at the annual general meeting.

Wetherby Sports Association
Report of the Trustees
Year ended 31 July 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity Number
1171086
Principal address
The Clubhouse
Lodge Lane
Wetherby
LS22 5FN
Trustees
A Hunter
S Leighton
A Swift
Independent examlner
J W Brear
Brown Butler
Chartered Accountants
Leigh House
28-32 st Paul's Street
Leeds
LS12JT
Solicitors
Hart Law LLP
63 St James Street
Wetherby
Wesl Yorkshire
LS22 6NQ
Bankers
HSBC
11 North Street
Wetherby
West Yorkshire
LS22 6NT

Wetherby Sports Association
Report of the Trustees
Year ended 31 July 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Chairperson of the commFttee
Mr A Hunter
Vice chaiman of Ihe committee
Mr M O'Toole
Trèasurer
MrA Swift
Approved by ord8r of the board of trustees on
and signed on its behalf by:
A Hunter- Trustee

Wetherby Sporls Association
Independent Examiner's Report to the Trustees of Wetherby Sports Association
I report on the accounts for the Year ended 31 July 2024 set out on pages 6 to 15.
Respective responsibilities of trustees and examiner
The charity's Irustees are r8sponsible for the preparation of the accounts. The charity's trustees
consider that an audit is not required for this year (under Section 144(2) of the Ch8rities Act 2011 (the
2011 Act) and that an independent examination is required.
It is my responsibility to:
examine the ac¢ounts under Section 145 of the 2011 Act"
to follow the procedures laid down in the General Directions glven by the Charity Commission (under
Section 145(5)Ibl of the 2011 Act). and
to state whether particular matters have come to my attention.
Basls of the independent examlner's 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 charty and a
comparison of the accounts presented with those records. It also includes consideration of any unusu81
items or disclosures in the accounts, and seeking explanations from you as trustees concerning any
such matters. The procedures undertaken do not provide all the evidence that would be required in an
audit, and consequently no opinion is given a5 to whether the accounts present 8 'true and fair view,
and the report is limited to those matters set out in the statements b810w.
Independent examiner's statement
In connection with my examination, no matter has come to my attention..
(1) which gives me reasonable cause to believe that. in any material respect, the requirements
to keep accounting records in accordance with Section 130 of the 2011 Act., and
to prepare accounts which accord with the accounting records and to comply with the
accounting requiremenls of the 2011 Act.
have not been met: or
{2} to which. in my opinion, attention should be drawn In order to enable a proper understanding of
account to b8 reached.
John W Brear
Brown Butler
Chartered Accountants
Lelgh House
28-32 St Paul's Street
Leeds
Wesl Yorkshire
LS12JT
. 2025

Wetherby Sports Association
Statement of Flnancial Activities
Year endecl 31 July 2024
2024
Total
Funds
2023
Total
Funds
Unrestricted
fund
Restricted
funds
Notes
Income and endowments from:
Donations and legacies
27.089
27.089
22.816
Olher trading activities
94.420
27.520
121,940
103,583
121.509
27.520
149,029
126,399
Other income
Bank interest receivable
Profit on disposal of fixed assets
404
404
179
150
121,913
27.520
149.433
126,728
Expenditure on-
Raising funds
125,394
12.870
138.264
107,686
Other
10,858
2.627
13,485
8.364
Total
136.252
15.497
151,749
116.050
Net incomel(expenditure)
(14.339)
12,023
(2.316)
10.678
Reconciliation of funds
Total funds brought forward
35,502
807,401
842,903
832,225
Total funds carried foNard
21,163
819.424
840,587
842,903
The notes form part of these financial statements.

Wetherby Sports Assocletlon
Balance Sheet
Al 31 July 2024
2024
2023
Noles
Fixed assets
Tangible assets
828.163
803,355
Current assets
Stocks
Debtors
Cash et bank and in hand
3,441
8,956
28,821
3.576
16.340
46,626
10
41,218
66,542
Creditors.. Amounts falling due
within one year
11
(28.794)
(28,994)
Current assets l (liablllty)
12,424
39.548
Total assets less current Ilabllliy
840,587
842,903
FurKIs
Unrestricted funds
R8strfcl8d funds
12
21.163
819.424
35.502
807,401
Total funds
840,587
842,903
The financial statements were approved by the Board of Trustees on ...... ..... . . .. .
signed on its behalf by:
..2025 and were
A Hunter- Trustee
The notes fom part of these finartial statements.

Wetherby Sports Association
Notes to the Financial Statements
Year ended 31 July 2024
Accounting policie5
Basis of preparing the financial ststements
These accounts have been prepared under th8 historical cost convention with items recognised
at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice:
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and with the
Charities Act 2011 .
The trustees have considered the available cash resources of the charity and Its current forecasts
and has a reasonab18 8xpectation that the company has adequate resources and support to
continue in operational existence for the fores88able future, consider8d to be at least 12 months
from the date of approval of the financial statements. The truste8s draw particular attention to the
current uncertainty with respect lo Ihe cost of living crisis. This event or condition indicates that
a material uncertainty exists, however the trustees believe that th8r8 is no doubt on the Charity's
ability to continue as a Going Concem.
The charity constitutes a public benefft entity as defined by FRS102.
The presentation 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.
Income
All income is recognised in the Statement of Financial Activities once the charity has enlitlement
to the funds. it is probable that the income will be received and the amount can be measured
reliably.
Expenditure
Expenditure is recognised as soon as ther8 is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be r8quired in
settlement and the amount oflhe obligalion can be measured r&liably. Expenditure is accounted
for on an accruals basis and has been classified under headings that aggregate all cost related
to the category. Where costs cannot be directly attrlbuted to particular headings they have been
allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provideé at the following annual rates in order to wrlte off each asset over its
estimated useful life.
Long leasehold
Fixiures and fittings
over life of lease
15°/tr on reducing balance basls
All fixed assets are initially recorded at cost.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for
obsolete and slow moving items.

Wetherby Sports Association
Not8S to the Flnancial Slatements
Year ended 31 July 2024
Accounting policies
Taxalion
The charity is exempt from tax on its charitable activities.
Fund accounting
UnrestriGted funds can be used in accordance with the charitable objectives at the discretion of
the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for particular
restricted purposes.
Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of
ownership remain with the lessor are charged against profits on a straight line basis over the
period of the18ase.
Donations and legacies
2024
2023
Donations
Grants
Subscriptions
9,379
1,520
16,190
6,076
16,740
27,089
22,816
Other trading acllvities
2024
2023
Bar takings
Function and MUGA rent
Sundry items
84,493
27,520
9,927
59.756
36.890
6,937
121,940
103,583

Wetherby Sports Association
Notes to the Financial Statements
Year end8d 31 July 2024
Raising funds
Other trading activities
2024
2023
Opening stock
Purchases
Closing slock
Staff Gosts
Honorarium- Groundsman
Water and general rates
Light and heat
Pitch maintenanc8
Repairs and renewals
Sky subscriptions
Other costs
Depreciation
TV licence
3,576
46.598
(3,441 }
23.552
6,630
3.022
11,216
2,839
20.909
3,151
29.746
(3,576)
16.934
5.016
1,537
10.003
4.998
18,676
i i
8,549
8,719
10,052
43
6,980
5,186
8,836
199
138,264
107,686
Support costs
Governance
costs
2024
Total
2023
Total
Management
Finance
Other resources
expended
709
1.402
11.374
13.485
8.364
10

Weth8rby Sports Association
Notes to the Financial Statements
Year ended 31 July 2024
Trustees. remuneration and benefits
The trustees, remuneration for the Year ended 31 July 2024 was as follows:
2024
2023
Salarles
Aggregate remuneration
Trustees. expenses
Th8re were £674 expenses paid for the Year 8nd8d 31 July 2024.
Staff costs
The average monthly number of employees during the period was as follows:
2024
2023
Administrative staff
14
No employees received emoluments in excess of £60,000.
In addition to the above there are honoraria payments of £6.630.

Wetherby Sports Association
Notes to the Financial Statements
Year ended 31 July 2024
Tangible fixed assets
Long
leasehold
Fixiures
and fittings
Totsl
Cost
At 1 August 2023
814,243
49,053
863,296
Additions
34.860
34.860
At 31 July 2024
814,243
83.913
898.156
Depreciation
At 1 August 2023
32,944
26,997
59.941
Charge for period
4.996
5,056
10,052
At 31 July 2024
37.940
32,053
69,993
Net book value
At 31 July 2023
781,299
22.056
803,355
Al 31 July 2024
776.303
51.860
828.163
12

Wetherby Sports Association
Notes to the Financial Statements
Year ended 31 July 2024
Stocks
2024
2023
Finished goods
3,441
3,576
10. Debtors.. Amounts falling due within one year
2024
2023
Trade debtors
Prepayments
5,090
3,866
12,378
3,962
8,956
16,340
11
Creditors: Amounts falling due within one year
2024
2023
Trade creditors
Social security and other taxes
other creditors
Accruals and deferred incom8
23,829
2,022
155
2.788
19,621
2,767
728
3,878
28,794
26,994
13

Wetherby Sports Association
Notes to the Financial Statements
Year ended 31 July 2024
12. Movement in funds
Net movement
In funds
At 31 July
2024
At 31 July 2023
Unrestricted funds
General fijnd
35,502
(14,339}
21,163
Restricted funds
Restricted fund
MUGA fund
790.198
17,203
9.456
2,567
799,654
19,770
807,401
12.023
819,424
Total fvnds
842,903
(2,316)
840,587
Net movement
in funds
At 31 July
2023
At 31 July 2022
Unrestricted funds
General fund
38,921
(3,419)
35,502
Restricted funds
Restricted fund
MUGA fund
760.294
33.010
18,632
(4,535)
778,926
28.475
793.304
14.097
807.401
Total funds
832,225
10,678
842.903
Analysis of movement in funds
Incoming
resources
Resources.
8XP8nded
Movem8nt
in funds
Unrestricted funds
General fund
121.913
136.252
(14.339)
Restricted funds
Restricted fund
MUGA fund
21,873
5,647
12,417
3.080
9,456
2.567
27,520
15.497
12,023
Total funds
149.433
151,749
(2,316)
14

Wetherby Sports Association
Notes to the Flnancial Statements
Y8ar ended 31 July 2024
13. Contingent liabilities
The entity 8ntered into a lease agreement with Leeds City Council for a p8riod from 2004 to 2028.
The entity last received a rental invoice in April 2019 for the quarter ending June 2019, at whid)
point th8 charity entered into discussion with Leeds City Council to determine an appropriate,
hopefijlly reduced, rent charge. At the time the annual rental charge was £10,250 per annum. It
is currently uncertain as to whether any additional invoices will be received and given the nature
of the rent reviews within the leose it is impracticable to estimate the full amount of the liabilty
and its financial effect.
14. Related party disclosures
The association was under the Gontrol of the trustees and committee members throughout the
current P8riod.
15