WETHERBY SPORTS ASSOCIATION Registered Charity Number: 1171086 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS Year ended 31 July 2025
Welherby Sports Association Financial Slalements Year ended 31 Juty 2025 Contents Page Report of th8 Truslèos 1104 Inden(lent Examinerfs Report Statement of Flnan(ial Activilles Balance Sheet Notes lo the Financial Statements 81015
Welherby Sports Association Report of the Trustees Year endod 31 Juty 2025 The trustees wesenl their report with the financial statèments of the charSty for the year ended 31 Juty 2025. The trustees have adopted the Provisions of Ststemenl of Recomwnended Practic8'. Accounting and Reporting by Charities applicable to charil¢es preparing their aCnIS in accordance with the Flnaneial Reporting Stsndard applicable In the UK and RepubliG of Ireland {FRS 1021. OBJECTIVES AND ACTIVITIES ObJ8ctlves and aims The objectives are:. {al to provide aTrJ assist in tho provision of facilities in the interest of social w8lfare and facilities for recreation or othèr leisure time occupation for persons resident in wetherby and ils surrounding area with the objects of improving their conditions of lrfe- and {bl the provislon and maintenance of sports fields and premlses at the Ings. Wetherby, West Yorkshlre. Significant aelivities The prlncipal aclivilles durfng the year were those of the provision of social. SpOn9 and recreatlonal facilities. ACHIEVEMENT AND PERFORMANCE The sporting activities of the Association 8re thrIng wth all the sports sections doing well. The Association provides sports facilities for - 27 Junior Football teams 1 Senior Football team - 6 Junior Rugby League teams - Wotherby Runners - Wètherby Park Run - Wetherby P8lanque dub We are also curiently hosting 2 Senior Football teams from Kirk Deighton due lo the closure of their facilrf¢ies. The Association also provide$ multiple social benefits for the local ccmmunity. In this aountIng period the dubhouse was used 4 days per week for loGal 8ctivty groups such as Baby dasse5 and Hearing dog$ for deaf people. The clubhouse is also used for functions such as Private partie8 and Wedding receptions - 20 Wakes-4 Presentation nights-12 Music81 and Comedy nights - 10 Quiz nights- monthly Bingo- monthly Wetherby Folk club- rNJnth Dominoes league matches- lco month Book club- 1c8 monthly Facilities lo assist tho Community Bonfire night 8nd th8 W8therby Food Festival - annually These are frequ8ntly hold on Saturday evenings but also weekday evenings. The clubhouse also provides toilet facilrties for the public particularfy the many dog walkers who use the Ings.
Wetherby Sports Association Report of the Trustees Year ended 31 July 2025 FINANCIAL REVIEW Investment policy and obj8cIIv8S Under Ihe constitution of the Association, thè charfty may Invest the monles of the Assoclalion not immediately required for the said objects in or upon such investments. securities or propoty as fflay be thought fil sublecl to such conditions as may be required by law Irf any). Reserves policy 11 is the policy of the association to maintsin unrestrfcted ftjnds, which are the free reserves of the harily, at a level lo proviL¥e sufficient funds to cover management and administrative costs. Unreslricled fvnds wer8 maintalned al this level throughout the period under revlew and the balance at the ye8fryend 8mounled lo £22.300. Restricted funds hav8 increased from £819.424 to £820,785. 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 fmances are Stable but are not planniftg expenditure on major projects in the 2025126 financial year. Maintenance costs COnnU to increase partly due lo non-gssenlial maintenance being deferred when money was tighter and partly due to the age of tho clubhouse facilities. The curr8nl incr8ase in tho cost of s8rvic88 such as gas and electrlty also mean thal the Iru5lees feel that cautKJn is needed. The next major project will probabty be a malor Interfor redecoratlon of the clubhous8 but the tSmescale is uncertain. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document Inlroducloon The Association is a registered charity operating recreabonal. social and welfarè facilities. Legal status The Ass¢xialion is registereé as a Charit8ble Incorporated Organisatlon. Recruitmgnl and appointm8nt of new Iruslees Were there a requlrement for new Iru5tees, these would be identified and appointed by the remaining trustees. The chair of the Iru$t89$ is responsible for the induction of any new Iruslee which involves awareness of a trustee's responsibilities, the governing d(ument, administrative procedures, thg history and philosophic81 approach ofthe charity. Organisational structure The policy and genero1 management of the affa5rs of the Association shall bè directed by an Executive Committee which shall meet not less than fourtimes 8 year and when complete shall conslsl of not less than èight nor more than tsventy members. The m8mbors of the Executive Committee shall bo elecled at tho annual general meeting.
Welherby Sports Association Report of the Truslges Year ended 31 Juty 2025 REFERENCE AND ADMINISTrATIVE DETAILS Registered Charity Number 1171086 Principal address The Clubhouso Lodge Lane W&lherby LS22 5FN Tnjstees A Hunter C S Leighton A Swift D L Peacock (Apwinled on 28 Juty 2025) Independent examiner J W Brear Brown Butler Chartered AccountBn15 Leigh House 28-32 St Paul's Str8el Leeds LS1 2JT Sollcltors Hart Law LLP 63 St James Street Wetherby West Yorkshire LS22 6RS Bankers HSBC Bank PLC 7 Prospect Crescent Harrogate North Yorkshire HG1 1RN
Wetherby Sports Assedation Report of th¥ Trustees Year endgd 31 July 2025 REFERENCE AND ADMINISTRATIVE DETAILS Chalrperson of the commrttee Mr A Huntor ce ¢halmian of the committ•e Mr M OTool Treasurer rASwft 13.¥-2 Approved by ord8rof tha board of Irustsè8 on ................ . and slgned on its behaLf by.. A Swift- Trustee
Wethety Sports Association Independent Examlnerfs Report lo the Trustees of Wetherby Sports Assodatlon I report on the accounts for the year ended 31 Juty 2025 Set out on pages 6 to 15. Respect reSS[bIlItIeS of Irustees and examiner Th8 charity's trustges are responsible for the preparation of the accounts. The charity s trustees consider that an audit is not reqLbired for this year (under Sectlon 144{21 of Ihe Charities Act 2011 Ilha 2011 Act) and that an independent examination is reqLrired. It Is my responslb51ity to: examine the accounts und8r Section 145 of the 2011 Act,. to follow the procedures lald down In the General DlreGtions given by Charity CoMnsSIon {under SeIDn 14515llbl of the 2011 Act),. and to state whether partlGUtar matters have come to my attention. Basis of the IrKlependent examiner's report My examination was rrIed out in accordanGe with th8 General Directions given by the Charity Commission. An 8x8mination includes a review of the accounting reGords kept by the charity and a comparison ofthe accounts presented wllh those records. It also includes consideration of any unusual items or dSsck)sures Ir) the accounts, and seeking 8xplanations from you as trustees con¢eming any such matters. The proceduffts undertaken do nol provide al the evidence that would be required in an audit. and consequently no Opinion is given as lo whether Ihe acwunts present a 'lrue and fair vi8w' and the report is limited to those matters set out in the statements b81ow. Independent examiner's statement In ccfflneclion with my examinats"on. no matter has come to my attention.. 111 whlch glves me reasonable cause to believe that. in any matetlal respect, the requirements to keep accounting records in accordance with Section 130 of the 2011 Act., and to prepare accounts which accord wlth the accounling records and to comply wth the accountlng requirements of the 2011 Act. have not been met.. or 121 lo which. in my oiNnion. attentlon should b8 drawn in order to enable 8 proper underslandlng of the accounts to be roached. John W Brear Pfftm Butler Chartered Accountants Leigh House 28-32 St PaLtI's Stre81 Lgeds W8sl Yorkshire LS1 2JT ..IAw....... 2026
WetheY Sports Association statement of Financial Aclivllies Year 8nd8d 31 July 2025 2025 Total Funds 2024 Total Funds Unrestricted fund Restricted funds Notes Income and &ndowments from.. Donations and18gaci8S 29,583 29,583 27.089 Other trading adiviti88 153,S46 29,206 182.752 121,940 183,129 29.206 212,335 149,029 Other income Bank Interest receivab 185 185 404 183.314 29.206 212.520 149,433 Expenditure on.. Raising funds 171,075 26,074 197.149 138,264 CMh8r 11.102 1,771 12,873 13,485 Total 182,177 27.845 210,022 151.749 Net incomellexpendilure) 1.137 1,361 2,498 12.3161 ReconciliatK)n of funds Total funds brought forward 21,163 819.424 840,587 842,903 Total funds caffled forward 22.300 820.785 843,085 840,587 The notes fom part ofthese financial statements.
Wetherby Sports AssocAation Balance Sheet Al 31 July 2025 2025 2024 Notes Fixed assets Tanglblg 4889ts 821,265 828.163 Current assets Stocks Debtor8 Cash al bank and in hand 3.096 8.782 40.128 3.441 8.958 28.821 10 52,006 41.218 CrediloF5'. Amounls falllng due within onè yoar (30.1861 (28,794) Nel current 8888ts 21.820 12,424 Total a&ts1O$S ¢urr*rf liablty 843.085 840.587 Funds Unr8slrict8d funds Re81ri¢ted funds 12 22,300 820,785 21,163 819,424 Total fund8 843.085 840,587 13_$4L The finan¢iaS statements were approvgd by the Board of TnJ8t88s on ................... spjned on Its béhalf by: ..2028 and w8r8 A SwWi- Tnte0 notss form part of th889 finanryal statsmenis.
Welherby Sports Association Notes lo the Flnancial Statem8nts Year ended 31 July 2025 Accounting policies Basis of preparing th8 fancial statements These accounts have been prep8red under ihe historical cost convention with items recognised 8t cost Dr transaction value unless olhetwise slated in the relevant notes lo these account$. Tha accounts have been prepared in accordance with the Statement of Recommended Practlce.. Accounting and Reporting by Charities preparing their accounts In accordance with the Financial Reporting StÈndard appllcable in the UK and Republic of Ireland IFRS 102}, and with the Charities Act 2011. Thg tru$t88s hav8 considered the available cash resources of the charity and ils currentfor8casls and has a reasonable expectation that the company has adequate resources and supwjrt to continue in operational existen for the foreseeable future, considered to be al19ast 12 months from the dat8 of approval of Ihe financk41 stalemenls. The trustees draw particular allention lo the current uncertainty wlth respecl to the cost of living crisis. This event or condition indicales that a material uncertainty exists, however the trustees b8li8V8 that there is no doubt on the Charity's ability lo continue as a Going Concem. The chartty constitutes a publlc benefft entty as defined by FRS102. The presentation currenGy is £ ststhng. The significant accounting policles 8pplled the prep8ration of these accounts are set out below. These policies have been consislenlly 8pplred to all years presented, unless, otherwlse slated. Incom All Income is recognised in th8 Stal8m8nt of Financial Activities once the ch8rity hes enlrtl&menl to the funds, It Is probable that the income will be re1Ved and Ihe amount can be measuied reliatAy. Expenditure Expendhure18 recognlsed as soon as there is a legal or ConstrliV8 obligation commlttlng the charrty lo that expenéilure, it 18 probabl8 that a transfer of economic benefits will be required In sattlamgnl and the amount of the obligation can bg measured reliably. Expenditure is accounted for on an accrua15 basis and has been ¢18ssified under h&adings that aggregate all cost related to the cotegory. Where costs cannot be directly allrfbuted to Particular headings they have been allocatsd to activities on a basis consislenl with the use of resources. Tangible flxed 8ss8ts Depreciation is provlded al the following annual rptes in order to wrrle off each asset over Its estimated useful life. Long188sehold Flxlures and fittlngs over Ife of le8se 15% on redueing balance basis All fixed assgts are initially recorded at Cost. Stocks stooks are valued al the lower of cost and net realisabl8 value. after making due allowantÈ for obsolete and slow moving items.
Welherby Sports Association Notes lo the Financial Statements Year ended 31 July 2025 Accounting policies Taxation The charity is exempt from tsx on its charitable activrties. Fund accounting Unrestricted funds can be used accordance with the charitable objectives al the discretion of the trustees. Restricted fvnds can onty bg used for particular restricted purposes within the objects of the charty. Restrictions aris8 when specified by the donor or when funds are raised for particular restricted purposes. Operating lease agreements Rentals 8ppIic8ble to operating leases wher8 substantially all of the b8nefts and risks of ownership remain with the lessor aw charged against rfits on a straight line basis over the period of the lease. Donations ar legacies 2025 2024 Donations Grants Subscriptions 905 7.700 20,978 9.379 1,520 16.190 29,583 27,089 Othgr trading a¢lNities 2025 2024 Bar takinys Function and MUGA rent Sundry items 144.358 29,206 9,188 84,493 27,520 9,927 182.752 121,940
Wetherby Sports Association Notes to the Flnancial Slalements Year ended 31 Juty 2025 Raising funds Other trading aclivities 2025 2024 Opening slock Purchases Closing stock Staff Costs Staff pensions onorarium- Groundsman Water and general rates Light 8nd heal Pitch malnlenance Repalrs and rgngwals Sky subscriptions Other Costs Depreciation TV licence 3,441 71,024 13,0961 43.703 3,576 46,598 13,441} 23.552 4,627 3.745 10,999 12.905 22.656 5.391 8.066 13.506 171 6,630 3.022 11,216 2.839 20,909 6.S49 6,719 10,052 43 197.149 138,264 Support costs Governance costs 2025 Total 2024 Total Management FlnanGe other resources gxpendèd 631 2.509 9,733 12,873 13,485 10
Welherby Sports Association Notes lo the Financial Stalomgnts Year ended 31 July 2025 Tru51ees' remuneration and beneffts The trustees, remuneration for the year ended 31 July 2025 was as fdlows: 2025 2024 Salarles Aggregate remuneration Trustees, expenses No expenses were paid for the year ended 31 July 2025. Stsff Costs Tha average monthly number of employees during the perK)d was as follows: 2025 No 2024 No Administrative staff 13 14 No employees received emoluments in excess of£60,0(M). In addition lo th8 above there are honoraria payments of £4,62712024'6.6301. 11
Wetherby Sports Association Not8s lo tha Flnanclal Stslemenls Year ended 31 July 2025 Tanglble fixed assets Long leasehdd Fixtures and fittings Total Cost At 1 August 2024 814,243 83,913 898,156 Additions 6,608 6,608 At 31 July 2025 814,243 90,521 904.764 Depr8ciation At 1 August 2024 37,940 32,053 69,993 Charge for period 8.510 13.506 At 31 July 2025 42,936 40,563 83,499 Net book valu8 At 31 July 2024 776,303 51,860 828,163 At 31 July 2025 771,307 49,958 821,265 12
W81herby Sports Association Notes lo the Financial Sta19monts Year ended 31 July 2025 sks 2025 2024 Finished goc#*s 3,096 3,441 10. Deblors.- Amounts falling due within one year 2025 2024 Trad8 debtors Prepaym8nts 3,967 4.815 5,0 3,866 8,782 8.956 11. Creditors: Amounts falling due within one year 2025 2024 Trade creditors Social security and other taxes Other creditors Accruals and deferred Income 22.492 4.542 385 2,767 23,829 2,022 155 2.788 30.186 28,791 13
Welherby Sports Association Notes lo the Flnancial Statements Ygar $d 31 Juty 2025 12. Movement in funds Net movement in funds At 31 July 2025 At 31 July 2024 Unrestricted ffijnds General fund 21.163 1,137 22,300 Restricted funds Restricted fvnd MUGAfund 799,654 19,770 4,083 12,722} 803.737 17.048 819.424 1.361 820,785 Tol81 lunds 840,587 2,498 843.085 Net movement In funds At 31 Juty 2024 At 31 Juty 2023 Unreslricled funds General fund 35,502 114,3391 21.163 ReslrfGl¢d funds R8slrict8d fund MUGAfund 790,198 17,203 9.456 2.567 799,654 1 Y.770 807.401 12,023 819.424 Total funds 842,903 12.3161 840,587 Analysis of mvem8nt in lunds Incoming resources Resources expendèd Movement in funds Unrestricted funds General lund 183,314 182,177 1,137 Reslricled funds Rgstricled fund MUGAfund 26,423 2,783 22,340 5,505 4.083 (2,7221 29,206 27,845 1,361 Total fvnds 212,520 210.022 2,498 14
Welherby Sports Assoaation Notgs lo Ihfj Financial Slalements Year ended 31 July 2025 13. Conlingenl liabi1Slles Tha entity entered into a lease agreement with Leed5 City Council fora period from 2004 10 2028. Th$ entity last received a rental invoice in April 2019 for th8 quarter ending Jun8 2019, at which polnt the charity entered into discussion with Leeds Cty Council lo determine an appropriato. hopefully redud. rent charge. Al the time the annual rental charge was £10,250 per annum.11 1$ currenlly uncertain as lo whether any addttional invoices will be rec8ived and given the nature of the rent reviews wlhin the lease il is impracticable lo estimate the full amount of the liability and 118 financl81 elfect. 14. Related party disdosures The association was under the control of the Irustees and committee members throughout the CUTf8nl p8ric*J. 15