Statement of financial activities under FRS 102 SORP
Brinkburn Charitable Incorporated Organisation For the year ended 31 March 2025
| Statement of financial activities under FRS 102 SORP Brinkburn Charitable Incorporated Organisation For the year ended 31 March 2025 |
Statement of financial activities under FRS 102 SORP Brinkburn Charitable Incorporated Organisation For the year ended 31 March 2025 |
|---|---|
| 2025 2024 |
|
| Income and endowments | |
| Donations and legacies | |
| Member Donations 109 220 |
|
| Total Donations and legacies 109 220 Income from charitable activities |
|
| Catering - 301 |
|
| Coffee Bar & Canteen Income 22,083 18,726 |
|
| General Admissions 10,038 5,873 |
|
| Lettings 70,379 57,342 |
|
| Membership Fees 3,179 2,605 |
|
| Misc Income 313 159 |
|
| Brinkburn Community Shop 2,058 - |
|
| Sales - (1) |
|
| Swimming - Schools 22,552 19,740 |
|
| Section Funds 1,134 1,481 |
|
| Swimming - Admissions 23,254 20,209 |
|
| Swimming - Lessons 52,351 47,555 |
|
| Aquafit 1,196 - |
|
| Vending Income 12,865 11,503 |
|
| Total Income from charitable activities 221,401 185,493 Income from investments |
|
| Interest Income 1,348 1,070 |
|
| Total Income from investments 1,348 1,070 Income fromgrants |
|
| Grant Income - 600 |
|
| HMRC Employers NIC Allowance 5,000 5,000 |
|
| Total Income from grants 5,000 5,600 |
|
| Total income and endowments 227,858 192,383 Expenditure |
|
| Expenditure on raising funds | |
| Advertising & Marketing 170 60 |
|
| Total Expenditure on raising funds 170 60 Expenditure on charitable activities |
|
| Audit & Accountancy fees 1,200 - |
|
| Bank Fees 878 730 |
|
| Cleaning 2,992 2,064 |
Statement of financial activities Brinkburn Charitable Incorporated Organisation
3 Mar 2026 Page 1 of 2
Statement of financial activities under FRS 102 SORP
| 2025 | 2024 | |
|---|---|---|
| Insurance | 2,016 | 1,938 |
| IT Software and Consumables | 891 | 823 |
| Light, Power, Heating | 48,000 | 48,000 |
| Motor Vehicle Expenses | - | 35 |
| Printing & Stationery | 670 | 1,254 |
| Rates | 1,542 | 1,256 |
| Repairs & Maintenance | 4,888 | 5,602 |
| Subscriptions | 304 | 304 |
| Sundry Expenses | - | 150 |
| Telephone & Internet | 660 | 510 |
| Trade Refuse | 1,432 | 1,281 |
| Cost of Goods Sold | 12,623 | 15,882 |
| Direct Expenses | 3,530 | 7,992 |
| Pool Salaries / Contractors | - | 832 |
| Licensing & Registrations | 3,999 | 2,207 |
| Employers National Insurance | 6,374 | 5,630 |
| Pensions Costs | 958 | 960 |
| Staff Training | 2,346 | 2,337 |
| Salaries & Wages | 133,638 | 120,494 |
| Total Expenditure on charitable activities | 228,941 | 220,282 |
| Total expenditure | 229,111 | 220,342 |
| Net income / (expenditure) before gains and losses on in investments | 226,510 | 191,313 |
| Unmapped Accounts | ||
| Reversal of expired accruals | 157,045 | 144,000 |
| Total Unmapped Accounts | 157,045 | 144,000 |
| Net gains / (losses) on investments | 1,348 | 1,070 |
| Net income / (expenditure) for the year | (1,253) | (27,959) |
Statement of financial activities Brinkburn Charitable Incorporated Organisation
3 Mar 2026 Page 2 of 2
Income and Expenditure
Brinkburn C.I.O For the year ended 31 March 2025
Prepared by Margaret Gascoyne
Income and Expenditure
Brinkburn C.I.O For the year ended 31 March 2025
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | |
|---|---|---|---|---|---|---|
| Turnover | ||||||
| Coffee Bar & Canteen Income | 22,083 | 18,726 | 15,752 | 12,812 | 454 | 12,496 |
| Catering | - | 301 | 1,173 | 231 | - | - |
| General Admissions | 10,038 | 5,873 | 4,917 | 2,760 | 406 | 14,823 |
| Interest Income | 1,348 | 1,070 | 221 | 43 | 31 | 134 |
| Lettings | 70,379 | 57,342 | 56,622 | 52,761 | 14,149 | 43,996 |
| Membership Fees | 3,179 | 2,605 | 5,010 | 8,370 | 2,291 | 3,787 |
| Misc Income | 313 | 159 | 124 | 68 | 68 | 69 |
| Sales | - | (1) | - | - | 14 | 284 |
| Section Funds | 1,134 | 1,481 | 592 | 1,342 | 145 | 3,048 |
| Swimming - Admissions | 23,254 | 20,209 | 22,125 | 28,882 | 5,772 | 23,404 |
| Swimming - Lessons | 52,351 | 47,555 | 54,234 | 54,064 | 1,587 | 34,561 |
| Swimming - Schools | 22,552 | 19,740 | 20,975 | 20,195 | 2,310 | 12,473 |
| Vending Income | 12,865 | 11,503 | 6,717 | 7,023 | 477 | 11,650 |
| Unrecoverable sales invoices - BAD DEBT |
- | - | - | - | - | (4,600) |
| Aquafit | 1,196 | - | - | - | - | - |
| Brinkburn Community Shop | 2,058 | - | - | - | - | - |
| Total Turnover | 222,749 | 186,563 | 188,461 | 188,551 | 27,704 | 156,125 |
| Cost of Sales | ||||||
| Cost of Goods Sold | 12,623 | 15,882 | 10,580 | 8,714 | 356 | 11,519 |
| Direct Expenses | 3,530 | 7,992 | 5,827 | 7,651 | 8,939 | 16,260 |
| Pool Salaries / Contractors | - | 832 | 299 | - | 3,900 | 27,851 |
| Employers National Insurance | 6,374 | 5,630 | 702 | 4,377 | 4,855 | 6,154 |
| Pensions Costs | 958 | 960 | 1,029 | 1,022 | 1,284 | 3,724 |
| Staff Training | 2,346 | 2,337 | 2,074 | - | - | 290 |
| Voluntary Redundancy cost | - | - | - | - | 8,232 | - |
| Trustee & Volunteer Training | - | - | - | - | 25 | - |
| Salaries & Wages | 133,638 | 120,494 | 108,681 | 121,387 | 92,130 | 102,193 |
| Total Cost of Sales | 159,469 | 154,127 | 129,192 | 143,151 | 119,721 | 167,991 |
| Gross Surplus (Loss) | 63,280 | 32,436 | 59,270 | 45,400 | (92,017) | (11,866) |
| Administrative Costs | ||||||
| Advertising & Marketing | 170 | 60 | 315 | 411 | 78 | - |
| Audit & Accountancy fees | 1,200 | - | 600 | 750 | 875 | 240 |
| Bank Fees | 878 | 730 | 2,184 | 2,366 | 1,005 | 2,327 |
| Cleaning | 2,992 | 2,064 | 2,218 | 1,512 | 906 | 2,320 |
| General Expenses | - | - | - | - | 107 | 263 |
| Insurance | 2,016 | 1,938 | 1,829 | 1,776 | 1,747 | 1,698 |
| Interest Paid | - | - | 13 | - | (1) | 7 |
| IT Software and Consumables | 891 | 823 | 838 | 571 | 664 | - |
Income and Expenditure
Brinkburn C.I.O
Income and Expenditure
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | |
|---|---|---|---|---|---|---|
| Licensing & Registrations | 3,999 | 2,207 | 2,707 | 1,971 | - | - |
| Light, Power, Heating | 48,000 | 48,000 | 50,000 | 80,000 | 50,000 | 50,000 |
| Minibus costs | - | - | 595 | 291 | 4,740 | - |
| Motor Vehicle Expenses | - | 35 | 25 | 39 | 56 | 4,487 |
| Operating Lease Payments | - | - | (310) | 625 | 625 | 625 |
| Postage, Freight & Courier | - | - | - | - | 24 | - |
| Printing & Stationery | 670 | 1,254 | 401 | 830 | 680 | 748 |
| Rates | 1,542 | 1,256 | 2,176 | 1,111 | 50 | 4,234 |
| Repairs & Maintenance | 4,888 | 5,602 | 2,152 | 4,925 | 5,558 | 8,987 |
| Subscriptions | 304 | 304 | 304 | 304 | 334 | - |
| Sundry Expenses | - | 150 | - | - | - | - |
| Telephone & Internet | 660 | 510 | 708 | 865 | 858 | 840 |
| Trade Refuse | 1,432 | 1,281 | 1,034 | 838 | 554 | 1,847 |
| Total Administrative Costs | 69,642 | 66,214 | 67,787 | 99,185 | 68,859 | 78,623 |
| Operating Surplus (Loss) | (6,362) | (33,779) | (8,517) | (53,785) | (160,876) | (90,489) |
| Other Income | ||||||
| Donations/Historical Adjustment | - | - | - | - | - | 5,000 |
| Football Foundation | - | - | - | - | 5,500 | - |
| Other Revenue | - | - | - | 16,000 | 57,996 | - |
| Sport England | - | - | - | 9,958 | 6,000 | - |
| Member Donations | 109 | 220 | 168 | 198 | 79 | - |
| HMRC Furlough Receipts | - | - | - | 22,813 | 62,706 | - |
| HMRC Employers NIC Allowance | 5,000 | 5,000 | 4,331 | 4,000 | 4,000 | 3,000 |
| Reversal of expired accruals | 157,045 | 144,000 | - | - | - | - |
| Grant Income | - | 600 | - | - | - | - |
| Total Other Income | 162,154 | 149,820 | 4,499 | 52,969 | 136,281 | 8,000 |
| Surplus (Loss) on Ordinary Activities Before Taxation |
155,792 | 116,041 | (4,019) | (816) | (24,595) | (82,489) |
| Surplus (Loss) after Taxation | 155,792 | 116,041 | (4,019) | (816) | (24,595) | (82,489) |
Income and Expenditure
Brinkburn C.I.O
Balance Sheet
Brinkburn C.I.O As at 31 March 2025
Prepared by Margaret Gascoyne
Balance Sheet
Brinkburn C.I.O As at 31 March 2025
| Balance Sheet Brinkburn C.I.O As at 31 March 2025 |
Balance Sheet Brinkburn C.I.O As at 31 March 2025 |
|---|---|
| 31 MAR 2025 31 MAR 2024 31 MAR 2023 31 MAR 2022 31 MAR 2021 |
|
| Fixed Assets | |
| Tangible Assets | |
| Arts for Wellbeing Donation 2,685 2,685 2,685 2,685 2,685 |
|
| Computer Equipment 419 419 419 419 419 |
|
| Donated Office Furniture and General Contents 5,000 5,000 5,000 5,000 5,000 |
|
| Donated Technogym & MMA Mannequins 1,500 1,500 1,500 1,500 1,500 |
|
| Freemasons Donation 3,399 3,399 3,399 3,399 3,399 |
|
| Inherited Ancillary Sports & Fitness Equip 12,500 12,500 12,500 12,500 12,500 |
|
| Inherited Commercial Kitchen & Associated SS Equip/Furnishings. 15,000 15,000 15,000 15,000 15,000 |
|
| Inherited External Fixtures 7,500 7,500 7,500 7,500 7,500 |
|
| Inherited General Contents & Equip 12,000 12,000 12,000 12,000 12,000 |
|
| Inherited MInibus - 7,500 7,500 7,500 7,500 |
|
| Inherited Technogym & Cardio Equip 37,500 37,500 37,500 37,500 37,500 |
|
| Inherited Theatre Hall Related Equip 18,000 18,000 18,000 18,000 18,000 |
|
| Less Accumulated Depreciation on Motor Vehicles 7,500 - - - - |
|
| Office Equipment 1,317 1,317 1,256 470 470 |
|
| Plant and Machinery 13,166 13,166 13,166 13,166 10,378 |
|
| Relationship Project Donation 2,200 2,200 2,200 2,200 2,200 |
|
| Walker Central Boys Club Donation 1,050 1,050 1,050 1,050 1,050 |
|
| Total Tangible Assets 140,736 140,736 140,675 139,889 137,100 |
|
| Total Fixed Assets 140,736 140,736 140,675 139,889 137,100 Current Assets |
|
| Cash at bank and in hand | |
| Brinkburn Aquatics 47,251 25,776 15,078 1,293 967 |
|
| Brinkburn CA Business 20,106 20,106 20,106 20,106 20,291 |
|
| Brinkburn CA Current 5,000 5,000 5,000 5,000 4,906 |
|
| Brinkburn CIO 100,530 128,686 144,173 143,320 120,142 |
|
| Brinkburn Reserves Account 101,059 76,652 75,148 50,002 - |
|
| Total Cash at bank and in hand 273,946 256,220 259,504 219,720 146,307 |
|
| Accounts Receivable 60,354 34,712 12,165 11,482 3,457 |
|
| Total Current Assets 334,300 290,932 271,669 231,202 149,764 Creditors: amounts falling due withinone year |
|
| Accounts Payable 2,948 3,341 5,875 740 740 |
|
| Accruals 167,678 281,085 377,085 327,085 248,391 |
|
| Historical Adjustment 6,616 6,616 6,616 6,616 6,616 |
|
| Member Funds - ring fenced 994 994 994 994 1,131 |
|
| NIC Payable - - (3,620) 346 (22) |
|
| PAYE Payable - - 17 1,142 (202) |
|
| PAYE/NIC control account - (2,355) - - - |
|
| Pensions Payable - 541 (10) - (189) |
Balance Sheet
Brinkburn C.I.O
Balance Sheet
| 31 MAR 2025 | 31 MAR 2024 | 31 MAR 2023 | 31 MAR 2022 | 31 MAR 2021 | |
|---|---|---|---|---|---|
| Rounding | - | (3) | (3) | - | - |
| Suspense | (434) | - | - | - | 138 |
| Wages Payable - Payroll | - | - | (17) | 4,743 | 19 |
| Total Creditors: amounts falling due within one year |
177,801 | 290,219 | 386,936 | 341,665 | 256,621 |
| Net Current Assets (Liabilities) | 156,499 | 714 | (115,267) | (110,462) | (106,857) |
| Total Assets less Current Liabilities | 297,235 | 141,449 | 25,408 | 29,427 | 30,243 |
| Net Assets | 297,235 | 141,449 | 25,408 | 29,427 | 30,243 |
| Capital and Reserves | |||||
| Current Year Earnings | 155,792 | 116,041 | (4,019) | (816) | (24,595) |
| Owner A Drawings | (6) | - | - | - | - |
| Reserves - Brinkburn CIO Surplus./Deficit Bal | 141,449 | 25,408 | 29,427 | 30,243 | 54,838 |
| Total Capital and Reserves | 297,235 | 141,449 | 25,408 | 29,427 | 30,243 |
Balance Sheet
Brinkburn C.I.O