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2021-03-31-accounts

REGISTERED CHARITY NUMBER: 1171574

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 FOR THE WALLINGFORD SPORTS TRUST

Page
Report of the Trustees 1 to 4
Report of the Independent Examiner 5
Statement of Financial Activities 6
Balance Sheet 7
Statement of Cash Flows 8
Notes to the Financial Statements 9 to 13

THE WALLINGFORD SPORTS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The Trustees present their report with the financial statements of the charity for the year ended 31 March 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1171574

Principal address

Wallingford Sports Park Hithercroft Road Wallingford Oxfordshire OX10 9RB

Trustees

Nominated

Ms S Leigh Mr D Marcou (Resigned 1 December 2020) Ms B Guiver Mr D Webber (Resigned 6th March 2021) Mr R Haycock Mr J Denton (Resigned 17[th] September 2020) Mr G Lewis (Resigned 29th September 2020) Mrs L Tamlyn Mr A Aldred (Appointed 29th September 2020) Mr C Norrington (Appointed 1 December 2020) Mr A Pointer (Appointed 11th January 2021) Mr Liam Jones (Appointed 7th March 2021)

Elected

Mr J Pebworth Mr J Atkins Mr N Hughes Mrs N House Mr D Williams Mr S Mount

Independent Examiner

Heather Merryweather ACA

Bank

Barclays Bank plc

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a Charitable Incorporated Organisation (CIO) controlled by its constitution dated 10 February 2017.

1

THE WALLINGFORD SPORTS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Management

The Trust is managed by the Board of Trustees consisting of representatives from each of the associated clubs (“Nominated Trustee”) plus a minority of elected trustees (“Elected Trustees”) drawn from the wider community. The number of Nominated Trustees must be greater than Elected Trustees at all times. This structure ensures that the priority is to facilitate club activities, but this is balanced by using the facilities for other local community activities. The Board of Trustees met virtually 4 times during the year to 31 March 2021.

The Trustees identified and reviewed all major risks using a formal risk register to ensure all reasonable steps are taken to mitigate the risks identified.

OBJECTIVES AND ACTIVITIES

The objectives of The Wallingford Sports Trust are to enable the sports clubs, who are its component members, to provide sporting and recreation facilities for the inhabitants of the Wallingford and South Oxfordshire area and to encourage the use of the facilities provided by all age groups.

The Trustees confirm that they have referred to the Charity Commission’s general gui dance on public benefit when reviewing Th e Wallingford Sports Trust’s aims, objectives and achievements and in planning future activities.

During the year the sports provided by the associated clubs are Rugby, Petanque, Football, Tennis, Squash, Skittles, Hockey and Archery. Of the 1800 playing members of the clubs, over half are juniors.

The facilities are also used for local community activities such as local groups, clubs and schools hiring the All Weather Pitch (“ AWP ”) and indoor hall. The sports park also normally hosts Bunkfest camping and the Wallingford Car Rally.

The Trust also owns and manages Wallingford Sports and Social Club Ltd (‘WSSC’) through a committee selected by and reporting to the Trustees. Any distributable profits made by WSSC are paid to the Wallingford Sports Trust under the gift aid scheme and are used to improve the sporting facilities provided.

ACHIEVEMENT AND PERFORMANCE

Following the start if the first lockdown and the closure of the Sports Park on 23[rd] March 2020, the focus turned to ensuring the security of the Sports Park facilities, minimising costs and overheads maintaining contact and checking on the welfare of all staff and taking advantage of all available grants. As the country came out of the first lockdown considerable work was done to establish risk assessments and protocols for each of the clubs to operate in accordance with guidelines set out by each of their governing bodies. Separate risk assessments and protocols were put in place for the pavilion covering indoor activities and the bar area.

Unsurprisingly in the context of the Pandemic, there was little opportunity for fund raising and virtually no capital expenditure during the year. The Trust was however successful in obtaining SODC local member grant towards replacing old lights in the pavilion with modern LED fittings.

2

THE WALLINGFORD SPORTS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Our ambition continues to be to provide better facilities and, as a result we continue to develop a 5 year “ Site Masterplan ” for the Sports Park to meet the needs of the clubs, their governing bodies and the local community.

Negotiations also continue for the two new junior football pitches which and financial contribution from the Slade End Farm housing site.

FINANCIAL REVIEW

The value of the Tr ust’s funds increased by £ 41,073 during the year to 31 March 2021 as set out in note 13 of the accounts.

The Trust ’s aim is to maintain a level of unrestricted reserves equating to at least 3 months of expenditure. The Trustees consider that this level will provide sufficient funds to meet the Trust’s operational expenditure and to provide contingency against unforeseen expenditure. The balance held as unrestricted funds on 31 March was £349,526 of which £98,629 are regarded as free reserves, after allowing for funds tied up in tangible fixed assets.

The principal objective of the Wallingford Sports and Social Club Ltd (WSSC) is to generate funds to help the Trust provide the facilities for the playing of sport. The charity has now invested £55,980 in its subsidiary and made a loan of £49,500. This loan is secured on the assets of the company (£41,690 as at 31 March 2021). As a result of the outbreak of Coronavirus and the associated closure of the Sports Park during 2020 WSSC’s income was significantly reduced during the financial year. Significant efforts were made to reduce costs and the trading levels have now returned to acceptable levels during 2021. The Trust is therefore confident that Wallingford Sports and Social Club Ltd will be able to repay the loan from its projected profits and that the investment in the trading subsidiary is an appropriate investment of th e Trust’s resou rces.

FUTURE DEVELOPMENTS

The Trust will continue to work to assist the clubs to provide sporting opportunities to the residents of South Oxfordshire, with a particular emphasis on the encouragement of young people to play sport.

STATEMENT OF TRUSTEES RESPONSIBILITIES

The Trustees are responsible for preparing a T rustee’s annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the Trustees are required to:

3

THE WALLINGFORDSPORTS TRUST I I tr.XAJM l NkR'S REPUK I I"0 I HE I l EES OF THE W'ALLIN'GF'ORD SPOR TS TRUST roR THF. YF.AR F.bT)F.D 31 MARCH •021 I reportto the trustees on my examination of the accounts of the Trust forthe year ended 31 March 2021. Respons5blllties and basi5 of reFK>rt As the charity trusteesof the Trust you are responsible forthe preparation of the accounts in accordar¢ce with the requirements of the Charities Act 2011 (The Act'l. I report in respect of my examination of the Trust's accounts carried out under Section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Dirertions given by the Charity Commission undersection 1451Sllbl ofthe Act. Independentexaminerfsststement I have completed my examin3tion. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. 111 Accounting records were not kept in respect of the Tnjst as required by section 130 of the Act; or 121 The accotjnts do not accord with those records,. or 131 The accounts do notcomply with the applicable reqvirement5 concerningthe form and content of account5 setout in the Charities (Accounts and Reports) Regulations 2tM)8 other than any requirernent that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no matters in connection with the examinationto which attention should be drawn in this report in orderto enable a proper understanding of the accounts to be reached. Heathermerryweather ACA Broadlands 13 Preston Crowmarsh Wallingford OXON OXIO 6SL Date.. 2919121

THE WALLINGFORD SPORTS TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021

Notes
INCOME FROM:
Donations and grants
2
Charitable activities
3
Other trading activities
4
Investment income
5
TOTAL
EXPENDITURE ON:
Charitable activities
6
TOTAL
NET INCOME/(EXPENDITURE)
TRANSFER BETWEEN FUNDS
13
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
Total funds brought forward
13
TOTAL FUNDS CARRIED FORWARD
2021
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
80,938
3,740
84,678
34,277
14,225
48,502
8,105
0
8,105
541
0
541
123,861
17,965
141,826
`
76,842
23,911
100,753
76,842
23,911
100,753
47,019
(5,946)
41,073
0
0
0
47,019
(5,946)
41,073
302,507
667,891
970,398
349,526
661,945
1,011,471
2020
Total
Funds
£
69,368
76,613
37,455
865
184,301
156,528
156,528
27,773
0
27,773
942,625
970,398

6

zo2! 2020
Total Total
Funds Funds
Notes f
FIXED ASSETS:
Tangibleassets 749,468 157,6t3
lnvestments 9 105,480
TOTALFIXED ASSETS ___!i1d11 ____!!!I91
CURRENTASSETS:
Debtors 10 20,787 14,340
Cashatbankand in hand 147,442 11o,449
TOTAT CURRENTASSETS ___168,228 124,189
TIABIUTIES:
Creditors:Amounts falling duewithinoneyear 11 11,105 9,983
NETCURRENTASSETS/{UABTUTTES) L56,524 114,805
TOTATASSETSLESSCURRENTIIABIIITIES 7,OLL,477 970,398
Creditors: Amounts falling due afteroneyear
NETASSETS L,O1.1.,477 970,398
THE FUNDSOF THECHARITY
Unrestricted funds TJ 349,526 302,501
Restrictedfunds AJ 661,945 661,891
TOTAT CHARITY FUNDS L,OLL,47l 970,398

THE WALLINGFORD SPORTS TRUST

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2021

2021
Total
Funds
Notes
£
CASH FLOWS FROM OPERATING ACTIVITIES:
NET CASH PROVIDED BY OPERATING ACTIVITIES
16
65,087
Cash flows from investing activities :
(7,500)
Purchase of fixed assets
(20,594)
NET CASH USED IN INVESTING ACTIVITIES
(28,094)
CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR
36,993
Cash and cash equivalents brought forward
110,449
CASH AND CASH EQUIVALENTS CARRIED FORWARD
147,442
Loan to subsidiary
2020
Total
Funds
£
47,805
0
(40,529)
(40,529)
7,276
103,172
110,449

8

THE WALLINGFORD SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2021

1 ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention, the Charities Act 2011 and the requirements of 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 published on 16 July 2014 (FRS102).

Charitable trading

Charitable trading income represents the total amount received for AWP and pitch hire in respect of sporting and recreational facilities.

Donations

Donations represents amounts received from the associated clubs and from Wallingford Sports and Social Club Ltd, together with any miscellaneous donations received.

Grant Income

Grant Income is recognised at it is received.

Fundraising events

Fundraising events represents amounts received from events organised by the Trust to raise funds for charitable purposes.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life

Leasehold Buildings Straight line 2%
All Weather Pitch Straight line 10%
Plant and Machinery Straight line 10%
Computer Equipment Straight line 33%
Fixtures and fittings Straight line 10%
Multi-Sport Straight line 10%
Squash roof Straight line 5%

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.

Designated funds are those which the Trustees have set aside out of unrestricted general funds for specific future purposes or projects.

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 the funds are raised for a specific restricted purpose.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the period of the lease.

9

2 DONATIONS AND GRANTS

Donations:
AWP replacement
Multi Sport Project
Miscellaneous
Grants :
WREN
SODC
Sport England
CJRS
3
INCOME FROM CHARITABLE ACTIVITIES
Club Contributions
Promotion of sport and recreation
AWP Bookings
Promotion of sport and recreation
4
OTHER TRADING ACTIVITIES
Car parking
Camping
Income for supply of services to subsidiary
Gift aided profits from subsidiary
2021
£
0
0
11,680
0
44,797
5,000
23,201
84,678
2021
£
30,019
18,483
48,502
2021
£
0
0
8,105
0
8,105
2020
£
18,750
14,375
2,948
0
32,702
0
593
69,368
2020
£
21,642
54,970
76,613
2020
£
6,450
8,858
20,962
1,184
37,455

The wholly owned trading subsidiary Wallingford Sports and Social Club Ltd ( company no. 10654339) pays all of its profits to the charity under the gift aid scheme. Wallingford Sports and Social Club Ltd has been formed for the purpose of running the bar and function rooms at the Sports Park.

5 INVESTMENT INCOME

5
INVESTMENT INCOME
Interest
6
CHARITABLE ACTIVITIES COSTS
Wages & Salaries
Repairs & maintenance
Utilities
Insurance
Depreciation
Rent
Other
Total
2021
£
541
2021
Charitable
Support
Total
Activities
Costs
£
£
£
37,400
6,110
43,511
4,410
4,410
6,303
6,303
13,439
13,439
28,739
28,739
1,575
1,575
2,775
2,775
94,642
6,110
100,753
2020
£
865
2020
Total
£
50,805
39,291
8,327
11,720
31,005
1,575
13,805
156,528

7 EMPLOYEE & TRUSTEE REMUNERATION

Wages and Salaries
Social Security Costs
Pension Costs
2021
£
40,561
706
2,244
43,511
2020
£
46,419
2,142
2,244
50,805

No employees had emoluments in excess of £60,000.

The average number of full-time equivalent employees during the year was 1.5. (2020:1.5)

Pension contributions to a pension scheme of £ 2,244 (2020: £2,244) was made in respect of 1.5 employees.

Trustees' remuneration, benefits and expenses

There were no Trustees' remuneration or other benefits or expenses paid for the year ended 31 March 2021 ( 2020: NIL) .

10

8 TANGIBLE FIXED ASSETS

Leasehold All Weather
Plant and
Fixtures and
Computer
Kitchen
Multi- Sport Squash Roof
Totals
buildings
Pitch
machinery
Fittings
equipment
refurbishment
£
£
£
£
£
£
£
£
£
COST
Bfwd on 1st April 2020
803,183
192,000
7,451
5,041
1,075
30,572
54,702
39,284
1,133,308
Additions
0
0
6,369
0
0
0
14,225
0
20,594
Disposals
0
0
0
0
0
0
0
0
0
At 31st March 2021
803,183
192,000
13,820
5,041
1,075
30,572
68,927
39,284
1,153,902
DEPRECIATION
Bfwd on 1st April 2020
152,229
192,000
6,330
5,041
1,075
6,114
10,940
1,964
375,694
Charge for year
16,064
0
761
0
0
3,057
6,893
1,964
28,739
Eliminated on disposal
0
0
0
0
0
0
0
0
0
At 31st March 2021
168,293
192,000
7,092
5,041
1,075
9,172
17,833
3,928
404,434
NET BOOK VALUE
At 31st March 2021
634,891
0
6,728
0
0
21,401
51,094
35,355
749,468
2021
2020
ESTMENT
£
£
Investment in Wallingford Sports and Social Club Ltd
55,980
55,980
Loan to subsidiary company
49,500
42,000
105,480
97,980
Leasehold All Weather
Plant and
Fixtures and
Computer
Kitchen
Multi- Sport Squash Roof
Totals
buildings
Pitch
machinery
Fittings
equipment
refurbishment
£
£
£
£
£
£
£
£
£
803,183
192,000
7,451
5,041
1,075
30,572
54,702
39,284
1,133,308
0
0
6,369
0
0
0
14,225
0
20,594
0
0
0
0
0
0
0
0
0
Leasehold All Weather
Plant and
Fixtures and
Computer
Kitchen
Multi- Sport Squash Roof
Totals
buildings
Pitch
machinery
Fittings
equipment
refurbishment
£
£
£
£
£
£
£
£
£
803,183
192,000
7,451
5,041
1,075
30,572
54,702
39,284
1,133,308
0
0
6,369
0
0
0
14,225
0
20,594
0
0
0
0
0
0
0
0
0
Leasehold All Weather
Plant and
Fixtures and
Computer
Kitchen
Multi- Sport Squash Roof
Totals
buildings
Pitch
machinery
Fittings
equipment
refurbishment
£
£
£
£
£
£
£
£
£
803,183
192,000
7,451
5,041
1,075
30,572
54,702
39,284
1,133,308
0
0
6,369
0
0
0
14,225
0
20,594
0
0
0
0
0
0
0
0
0
803,183
192,000
13,820
5,041
1,075
30,572
68,927
39,284
1,153,902
152,229
192,000
6,330
5,041
1,075
6,114
10,940
1,964
375,694
16,064
0
761
0
0
3,057
6,893
1,964
28,739
0
0
0
0
0
0
0
0
0
168,293
192,000
7,092
5,041
1,075
9,172
17,833
3,928
404,434
634,891
0
6,728
0
0
21,401
51,094
35,355
749,468
2021
£
55,980
49,500
105,480
2020
£
55,980
42,000
97,980

9 INVESTMENT

The loan to Wallingford Sports and Social Club Ltd is secured by a fixed and floating charge over the company's assets.

10 DEBTORS

Due within one year
Trade debtors
Prepayments
Amounts owed from subsidiary undertakings
Accrued income
VAT
11 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals
Deferred income
Other creditors
12 OPERATING LEASES
The total minimum lease payments under non-cancellable leases for the following periods
Not later than one year
Later than one year but not later than five years
Later than five years
2021
£
1,222
7,361
7,063
1,050
4,090
20,787
2021
£
222
1,327
2,500
7,656
11,705
2021
£
1,550
7,750
35,650
44,950
2020
£
4,765
6,078
2,903
593
0
14,340
2020
£
222
1,497
0
8,264
9,983
2020
£
1,550
7,750
37,200
46,500

On 28 November 2007, the lease for the land from which the Trust operates the sports park was signed by the Trustees and South Oxfordshire District Council. The renewed lease terms were effective from 1 June 2007 for a period of 30 years. The market rate set was discounted by 90% for the first 7 years and was extended by a further 7 years on 1st June 2014. On 13th May 2015 the lease was extended by 12 years to mature on 31st May 2049.

11

13 MOVEMENT IN FUNDS

Unrestricted funds
General fund
Junior Sports Reserve
Restricted funds
Leasehold Premises
AWP
Changing Rooms
Kitchen refurbishment
Squash
Multi Sport
Security & disabled access
Lights
TOTAL FUNDS
Opening
Net Movt in
Funds
£
£
302,507
47,019
0
0
302,507
47,019
126,263
(3,600)
68,698
0
368,489
(8,396)
22,660
(3,057)
38,036
(1,964)
42,497
7,332
1,249
0
3,740
667,891
(5,946)
970,398
41,073
Fund
Transfers
At 31.03.21
£
£
0
349,526
0
0
349,526
122,662
68,698
360,093
19,602
36,072
49,829
1,249
3,740
0
661,945
0
1,011,471

Net movement in funds, included in above are as follows:

Unrestricted funds
General fund
Restricted funds
Leasehold Premises
AWP
Changing Rooms
Kitchen refurbishment
Squash
Multi Sport
Security & disabled access
Lights
Incoming
resources
£
123,861
0
0
0
0
0
14,225
0
3,740
141,826
Resources
expended
£
76,842
3,600
0
8,396
3,057
1,964
6,893
0
0
100,753
Movement
in funds
£
47,019
(3,600)
0
(8,396)
(3,057)
(1,964)
7,332
0
3,740
41,073

Purposes of restricted funds

Leasehold Premises - This fund primarily relates to an extension built onto The Pavilion in the year ended 31 March 2002 by Linden Homes for the ABM Skittles Club but also includes subsequent improvements which have been funded by grants.

ABM Skittles Club extension - As part of Section106 Planning Order, Linden Homes were obliged to provide the ABM Skittles Club with a new bowling alley in exchange for the previous club house which was demolished as part of a residential building project. Wallingford Sports Trust volunteered this on their land. The fund will reduce each year as depreciation is charged against the building.

AWP Pitch Replacement - This fund relates to recent donations and associated gift aid for the future replacement of the all weather pitch surface.

Changing rooms - This fund relates to grants received from SODC, WREN, Sport England and the RFU for the replacement of the changing rooms. The fund will reduce each year as depreciation is charged against the building.

Kitchen refurbishment - Relates to funds received from WREN to refurbish the kitchen to improve the facilities. The fund will reduce as depreciation is charged against the facilities.

Squash - The Squash funding comes from a Section 106 agreement for a housing development on the old Habitat site at Moreton Avenue, Hithercroft Industrial Estate, which was designated for improving indoor sports facilities serving the (housing) site. It funded two new roofs and refurbished showers to the squash courts. The fund will reduce as depreciation is charged against the facilities.

Multi Sport - The multisport project was a grouping of 3 individual projects covering a new car park for 50 cars on the Jubilee Field, the upgrading of the existing main football pitch lights to Hellenic League standard plus installation of separate training lights and the installation of a new tennis pavilion to replace the old one damaged in the 2014 floods. It was funded 50% by an SODC Community Grant with the remainder coming from a Football Foundation grant, the Tennis Club itself and other smaller donations.

Security and disabled access - A fund created from grants received from SODC to improve personal security and disabled access to the pavilion.

Lights - This fund relates to funds received from a Local Member SODC grant towards replacing the old lights in the pavilion with modern energy efficient LED

12

14 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed Assets
Current Assets
Creditors: Due within one year
Unrestricted
Restricted
Total
£
£
£
250,897
604,051
854,947
110,334
57,894
168,228
(11,705)
(11,705)
349,526
661,945
1,011,471

15 RELATED PARTY DISCLOSURES

The charity was controlled throughout the current by the Trustees collectively.

As at 31st March 2020 no monies were owed by the associate clubs (2019:Nil).

16 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Adjustments for :
Depreciation charges
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by operating activities
Net income/(expenditure) for the year
2021
Total
Funds
£
41,073
28,739
(6,447)
1,721
65,087
2020
Total
Funds
£
27,773
31,005
2,494
(13,467)
47,805

17 CAPITAL COMMITMENTS

The charity had no capital commitments as at 31 March 2021 ( 2020:£NIL)

13