## **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**<br>**SORP**<br>**Brinkburn Charitable Incorporated Organisation**<br>**For the year ended 31 March 2025**|**Statement of financial activities under FRS 102**<br>**SORP**<br>**Brinkburn Charitable Incorporated Organisation**<br>**For the year ended 31 March 2025**|
|---|---|
|**2025**<br>**2024**||
|**Income and endowments**||
||**Donations and legacies**|
||Member Donations<br>109<br>220|
||**Total Donations and legacies**<br>**109**<br>**220**<br>**Income from charitable activities**|
||Catering<br>-<br>301|
||Coffee Bar & Canteen Income<br>22,083<br>18,726|
||General Admissions<br>10,038<br>5,873|
||Lettings<br>70,379<br>57,342|
||Membership Fees<br>3,179<br>2,605|
||Misc Income<br>313<br>159|
||Brinkburn Community Shop<br>2,058<br>-|
||Sales<br>-<br>(1)|
||Swimming - Schools<br>22,552<br>19,740|
||Section Funds<br>1,134<br>1,481|
||Swimming - Admissions<br>23,254<br>20,209|
||Swimming - Lessons<br>52,351<br>47,555|
||Aquafit<br>1,196<br>-|
||Vending Income<br>12,865<br>11,503|
||**Total Income from charitable activities**<br>**221,401**<br>**185,493**<br>**Income from investments**|
||Interest Income<br>1,348<br>1,070|
||**Total Income from investments**<br>**1,348**<br>**1,070**<br>**Income fromgrants**|
||Grant Income<br>-<br>600|
||HMRC Employers NIC Allowance<br>5,000<br>5,000|
||**Total Income from grants**<br>**5,000**<br>**5,600**|
|**Total income and endowments**<br>**227,858**<br>**192,383**<br>**Expenditure**||
||**Expenditure on raising funds**|
||Advertising & Marketing<br>170<br>60|
||**Total Expenditure on raising funds**<br>**170**<br>**60**<br>**Expenditure on charitable activities**|
||Audit & Accountancy fees<br>1,200<br>-|
||Bank Fees<br>878<br>730|
||Cleaning<br>2,992<br>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<br>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**<br>**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**<br>**Brinkburn C.I.O**<br>**As at 31 March 2025**|**Balance Sheet**<br>**Brinkburn C.I.O**<br>**As at 31 March 2025**|
|---|---|
|**31 MAR 2025**<br>**31 MAR 2024**<br>**31 MAR 2023**<br>**31 MAR 2022**<br>**31 MAR 2021**||
|**Fixed Assets**||
||**Tangible Assets**|
||Arts for Wellbeing Donation<br>2,685<br>2,685<br>2,685<br>2,685<br>2,685|
||Computer Equipment<br>419<br>419<br>419<br>419<br>419|
||Donated Office Furniture and General Contents<br>5,000<br>5,000<br>5,000<br>5,000<br>5,000|
||Donated Technogym & MMA Mannequins<br>1,500<br>1,500<br>1,500<br>1,500<br>1,500|
||Freemasons Donation<br>3,399<br>3,399<br>3,399<br>3,399<br>3,399|
||Inherited Ancillary Sports & Fitness Equip<br>12,500<br>12,500<br>12,500<br>12,500<br>12,500|
||Inherited Commercial Kitchen & Associated SS<br>Equip/Furnishings.<br>15,000<br>15,000<br>15,000<br>15,000<br>15,000|
||Inherited External Fixtures<br>7,500<br>7,500<br>7,500<br>7,500<br>7,500|
||Inherited General Contents & Equip<br>12,000<br>12,000<br>12,000<br>12,000<br>12,000|
||Inherited MInibus<br>-<br>7,500<br>7,500<br>7,500<br>7,500|
||Inherited Technogym & Cardio Equip<br>37,500<br>37,500<br>37,500<br>37,500<br>37,500|
||Inherited Theatre Hall Related Equip<br>18,000<br>18,000<br>18,000<br>18,000<br>18,000|
||Less Accumulated Depreciation on Motor Vehicles<br>7,500<br>-<br>-<br>-<br>-|
||Office Equipment<br>1,317<br>1,317<br>1,256<br>470<br>470|
||Plant and Machinery<br>13,166<br>13,166<br>13,166<br>13,166<br>10,378|
||Relationship Project Donation<br>2,200<br>2,200<br>2,200<br>2,200<br>2,200|
||Walker Central Boys Club Donation<br>1,050<br>1,050<br>1,050<br>1,050<br>1,050|
||**Total Tangible Assets**<br>**140,736**<br>**140,736**<br>**140,675**<br>**139,889**<br>**137,100**|
|**Total Fixed Assets**<br>**140,736**<br>**140,736**<br>**140,675**<br>**139,889**<br>**137,100**<br>**Current Assets**||
||**Cash at bank and in hand**|
||Brinkburn Aquatics<br>47,251<br>25,776<br>15,078<br>1,293<br>967|
||Brinkburn CA Business<br>20,106<br>20,106<br>20,106<br>20,106<br>20,291|
||Brinkburn CA Current<br>5,000<br>5,000<br>5,000<br>5,000<br>4,906|
||Brinkburn CIO<br>100,530<br>128,686<br>144,173<br>143,320<br>120,142|
||Brinkburn Reserves Account<br>101,059<br>76,652<br>75,148<br>50,002<br>-|
||**Total Cash at bank and in hand**<br>**273,946**<br>**256,220**<br>**259,504**<br>**219,720**<br>**146,307**|
||Accounts Receivable<br>60,354<br>34,712<br>12,165<br>11,482<br>3,457|
|**Total Current Assets**<br>**334,300**<br>**290,932**<br>**271,669**<br>**231,202**<br>**149,764**<br>**Creditors: amounts falling due withinone year**||
|Accounts Payable<br>2,948<br>3,341<br>5,875<br>740<br>740||
|Accruals<br>167,678<br>281,085<br>377,085<br>327,085<br>248,391||
|Historical Adjustment<br>6,616<br>6,616<br>6,616<br>6,616<br>6,616||
|Member Funds - ring fenced<br>994<br>994<br>994<br>994<br>1,131||
|NIC Payable<br>-<br>-<br>(3,620)<br>346<br>(22)||
|PAYE Payable<br>-<br>-<br>17<br>1,142<br>(202)||
|PAYE/NIC control account<br>-<br>(2,355)<br>-<br>-<br>-||
|Pensions Payable<br>-<br>541<br>(10)<br>-<br>(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**<br>**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