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2023-03-31-accounts

REGISTERED CHARITY NUMBER: 1171574

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 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 2023

The Trustees present their report with the financial statements of the charity for the year ended 31 March 2023. 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 Ms B Guiver Mrs L Tamlyn Mr A Aldred Mr P Abery Mr A Beasley Mr K Rawlinson (Appointed 30[th] March 2023) Mr R Haycock (Resigned 30[th] March 2023) Mr C Norrington (Resigned 9[th] January 2023)

Elected

Mr J Pebworth Mr J Atkins Mr N Hughes Mrs N House Ms S Abrey (Appointed 4[th] April 2022) Mr M Hoare (Appointed 9[th] January 2023 ) Mr S Mount (Resigned 26[th] September 2022) Mr D Williams (Resigned 19[th] July 2022)

Independent Examiner

Paul Clewlow & Co Ltd Accountants & Certified Bookkeepers Wallingford OX10 7EX

Bank

Barclays Bank plc

1

THE WALLINGFORD SPORTS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a Charitable Incorporated Organisation (CIO) controlled by its constitution.

Management

The Wallingford Sports Trust ( “ 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 always greater than Elected Trustees. 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 4 times during the year to 31 March 2023.

The Trustees identify and review 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 guidance on public benefit when reviewing The Wallingfor d 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 2200 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

Revenues in 2022/23 have returned and, in some cases, exceeded pre-covid levels. This income has been supplemented with the regular monthly income from a two-year agreement with a local school for use of the sporting facilities. However, during 2022/23 the Trust faced the threat of significant energy cost increases as fixed priced deals came to an end as energy prices soared. This recent energy crisis precipitated a detailed review of the energy use across the sports park with the Oxford Low Carbon Hub by Brookes University. Following the report, the Trust implemented several of the recommended actions including upgrading the internal lights to LED and the replacement of

2

THE WALLINGFORD SPORTS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

inefficient fridge and freezers. This improvement work extended to the replacement of outside floodlights on the AWP to LED, which was completely funded by a s106 grant. Other projects including the installation of a solar/battery system are due to be completed later in 2023, to be funded 80% from grants. These energy efficiency initiatives so far have reduced consumption across the park by 1/3[rd] and mitigated the potentially severe financial impact of the crisis.

The resignation of the Chairman during the year prompted a reorganisation and review of the key roles of the Trustees and the appointment of co-chairs. This review also extended to a review of the relationship between the Trust and the Clubs under the guidance and facilitation of a third-party facilitator. This review concluded that the existing collegiate organisational model was the right one.

Work started on the improvements to the western frontage of the main pavilion to make it a more attractive venue for sporting, community, and social activities.

Attention is now focused on the project to resurface the AWP. Funding has been impaired over the last 3 years by having to prioritise the survival of the whole park, so a 2024 installation date is now heavily reliant on accessing external funding.

FINANCIAL REVIEW

The value of the Tr ust’s funds increased by £24,960 during the year to 31 March 2023 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 l evel 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 £395,720 of which £143,183 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 £62,000. This loan is secured on the assets of the company (£38,866 as at 31 March 2023). As a result of the efforts of the Sports Park manager in promoting the facilities at the sports park, WSSC’s income has signifi cantly improved to higher than pre covid levels. WSSC was significantly impacted by the increased utility costs during this year, however the Trust is remains satisfied 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 the Trust’s resources.

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

3

Independent examiner's report to the trustees of Wallingford Sports Trust I report to the trustees on my examination of the accounts of the Wallingford Sports Trust {the Trust) for the year ended 31 sl March 2023. Responsibilities and basis of report As the charity trustees of the trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'the Act,). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Acl and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{5)Ib) of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection wilh the examination giving me cause to believe that in any material respect.. 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act., or 2. the accounts do not accord with those records.. or 3. the accounts do not comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement 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 other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Paul Clewlow FICB Paul Clewlow & Co Lld 4 Plough Close. Shillingford Wallingford OX10 7EX 281h June 2023

THE WALLINGFORD SPORTS TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023

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
2023
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
11,372
24,992
36,364
153,359
0
153,359
35,264
0
35,264
2,343
0
2,343
202,338
24,992
227,330
`
173,185
29,185
202,370
173,185
29,185
202,370
29,153
(4,193)
24,960
(3,022)
3,022
0
26,131
(1,172)
24,960
369,588
642,732
1,012,321
395,720
641,561
1,037,280
2022
Total
Funds
£
45,733
94,365
26,198
747
167,042
166,193
166,193
850
0
850
1,011,471
1,012,321

6

2023 2022
Total Total
Funds Funds
f_ E
FIXED ASSETS:
Tangibleassets 8 770,11.8 718,449
lnvestments 9 tfi,984 t1,7,980
TOTATFIXED ASSETS ____i99491 ____!19431
CURRENTASSETS:
Debtors 10 54,024 43,815
Cashatbankand inhand 130,486 144,I92
TOTAL CURRENTASSETS 184,510 188,006
LIABILITIES:
CreditorsrAmounts falling duewithinoneyear 11 35,327 12,1.15
NET CURRENT ASSETS/(TIABITITIES) -___14s-482 17s,892
TOTAIASSETSLESSCURRENT LIABILITIES L,O37,280 l,ot2,32L
Creditors: Amounts falling due afteroneyear
NET ASSETS L,037,280 !,012,32L
THE FUNDSOF THECHARIW
Unrestricted funds 13 395,720 369,s88
Restrictedfunds 13 641,561 642,732
TOTAL CHABITY FUNDS L,O37,2gO t,o12,32L

THE WALLINGFORD SPORTS TRUST

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2023

2023
Total
Funds
Notes
£
CASH FLOWS FROM OPERATING ACTIVITIES:
NET CASH PROVIDED BY OPERATING ACTIVITIES
16
71,537
Cash flows from investing activities :
0
Purchase of fixed assets
(85,243)
Proceeds from sale of fixed assets
0
NET CASH USED IN INVESTING ACTIVITIES
(85,243)
CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR
(13,706)
Cash and cash equivalents brought forward
144,192
CASH AND CASH EQUIVALENTS CARRIED FORWARD
130,486
Loan to subsidiary
2022
Total
Funds
£
8,966
(12,500)
(112)
396
(12,216)
(3,250)
147,442
144,192

8

THE WALLINGFORD SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

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 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.

Irrecoverable VAT

All resources expended or capitalised are classified under appropriate activity headings. Irrecoverable VAT is charged against the category or resources expended or capitalised for which it was incurred.

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 & improvements Straight line 2%
All Weather Pitch & lights 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:
Miscellaneous
Grants :
National Lottery community fund
SODC & ODC
Sport England
Active Oxfordshire
Westmill Solar Co-operative - Community Fund
CJRS
3 INCOME FROM CHARITABLE ACTIVITIES
Club Contributions
Promotion of sport and recreation
AWP Bookings
Promotion of sport and recreation
Other sports 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
Other
2023
£
5,339
10,000
6,681
(648)
9,992
5,000
0
36,364
2023
£
38,300
61,793
53,266
153,359
2023
£
3,145
7,096
24,610
0
413
35,264
2022
£
1,348
10,000
24,522
8,748
0
0
1,115
45,733
2022
£
22,285
66,665
5,415
94,365
2022
£
208
811
23,740
0
1,439
26,198

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
7 EMPLOYEE & TRUSTEE REMUNERATION
Wages and Salaries
Social Security Costs
Pension Costs
2023
£
2,343
2023
Charitable
Support
Total
Activities
Costs
£
£
£
51,279
8,285
59,564
41,075
41,075
25,233
25,233
16,490
16,490
33,573
33,573
1,575
1,575
24,861
24,861
194,086
8,285
202,370
2023
£
55,826
2,467
1,271
59,564
2022
£
747
2022
Total
£
38,811
29,268
16,846
14,913
29,397
1,575
35,383
166,193
2022
£
35,783
1,532
1,496
38,811

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

The average number of full-time equivalent employees during the year was 1.5. (2022:1.5)

Pension contributions to a pension scheme of £1,271 (2022: £1,496) 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 2023 ( 2022: 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 2022
803,183
192,000
13,820
5,041
1,187
28,095
68,927
39,284
1,151,537
Additions
51,253
33,990
0
0
0
0
0
0
85,243
Disposals
0
0
0
0
0
0
0
0
0
At 31st March 2023
854,436
225,990
13,820
5,041
1,187
28,095
68,927
39,284
1,236,780
DEPRECIATION
Bfwd on 1st April 2022
184,356
192,000
8,474
5,041
1,112
11,486
24,726
5,893
433,088
Charge for year
17,089
3,399
1,382
0
37
2,810
6,893
1,964
33,573
Eliminated on disposal
0
0
0
0
0
0
0
0
0
At 31st March 2023
201,445
195,399
9,856
5,041
1,150
14,295
31,618
7,857
466,661
NET BOOK VALUE
At 31st March 2023
652,991
30,591
3,964
0
38
13,800
37,308
31,427
770,118
2023
2022
9 INVESTMENT
£
£
Investment in Wallingford Sports and Social Club Ltd
55,980
55,980
Loan to subsidiary company
62,000
62,000
117,980
117,980
Leasehold All Weather
Plant and
Fixtures and
Computer
Kitchen
Multi- Sport Squash Roof
Totals
buildings
Pitch
machinery
Fittings
equipment
refurbishment
£
£
£
£
£
£
£
£
£
803,183
192,000
13,820
5,041
1,187
28,095
68,927
39,284
1,151,537
51,253
33,990
0
0
0
0
0
0
85,243
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
13,820
5,041
1,187
28,095
68,927
39,284
1,151,537
51,253
33,990
0
0
0
0
0
0
85,243
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
13,820
5,041
1,187
28,095
68,927
39,284
1,151,537
51,253
33,990
0
0
0
0
0
0
85,243
0
0
0
0
0
0
0
0
0
854,436
225,990
13,820
5,041
1,187
28,095
68,927
39,284
1,236,780
184,356
192,000
8,474
5,041
1,112
11,486
24,726
5,893
433,088
17,089
3,399
1,382
0
37
2,810
6,893
1,964
33,573
0
0
0
0
0
0
0
0
0
201,445
195,399
9,856
5,041
1,150
14,295
31,618
7,857
466,661
652,991
30,591
3,964
0
38
13,800
37,308
31,427
770,118
2023
£
55,980
62,000
117,980
2022
£
55,980
62,000
117,980

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
PAYE
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
2023
£
14,891
8,493
17,674
0
12,966
54,024
2023
£
15,014
10,974
7,619
1,721
35,327
2023
£
1,550
7,750
32,550
41,850
2022
£
14,373
7,997
20,177
476
792
43,815
2022
£
1,649
9,839
0
626
12,115
2022
£
1,550
7,750
34,100
43,400

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. On 13th May 2015 the lease was extended by 12 years to mature on 31st May 2049. 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. Since the expiry (on the 1st June 2021 ) of the extended period of discount the Trust has been in discussions with South Oxfordshire District Council over the rent and associated discount. These discussions have unfortunately not reached a conclusion at the time of signing the accounts. For the purposes of these accounts it has been assumed that the current rent and associated discount will continue for the period of the lease.

11

13 MOVEMENT IN FUNDS

Opening
Unrestricted funds
£
General fund
369,588
Restricted funds
Leasehold Premises
119,061
AWP
68,698
Changing Rooms
351,697
Kitchen refurbishment
15,207
Squash
34,107
Multi Sport
42,936
Security & disabled access
378
Pavilion development
10,000
Master site plan
648
AWP lights
0
Active Oxfordshire
0
Solar panels
0
642,732
TOTAL FUNDS
1,012,321
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
Pavilion development
Master site plan
AWP lights
Active Oxfordshire
Solar panels
Opening
£
369,588
119,061
68,698
351,697
15,207
34,107
42,936
378
10,000
648
0
0
0
Net Movt in
Funds
£
29,153
(3,600)
0
(8,396)
(2,810)
(1,964)
(6,893)
0
(1,025)
(648)
(3,399)
9,542
15,000
(4,193)
24,960
Incoming
resources
£
202,338
0
0
0
0
0
0
0
0
0
0
9,992
15,000
227,330
Fund
Transfers
£
(3,022)
(378)
3,399
At 31.03.23
£
395,720
115,461
68,698
343,300
12,398
32,143
36,044
0
8,975
0
0
9,542
15,000
642,732 3,022 641,561
1,012,321 0 1,037,280
Resources
expended
£
173,185
3,600
0
8,396
2,810
1,964
6,893
0
1,025
648
3,399
450
0
202,370
Movement
in funds
£
29,153
(3,600)
0
(8,396)
(2,810)
(1,964)
(6,893)
0
(1,025)
(648)
(3,399)
9,542
15,000
3,817

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

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.

Pavilion development - This fund is for the development of the main pavilion which is being improved with a view to increasing its attractiveness in the post pandemic era following a significantly hesitant return of many of our previous community activities and groups in the very time when we should be experiencing increased demand from rapid housing growth in the area.

Master site plan - An award from Sport England to employ FMG to work with WST to develop a 5 yr Master site and business plan for the Sports Park.

AWP Lights - Spending in anticpation of funding from a Section 106 agreement for the replacement of the AWP lights to LED bulbs to improve energy efficiency.

Active Oxfordshire - A fund received as Active Oxfordshire's delivery partner as part of Sport England's Together fund to help reduce the negative impact of COVID -19 and the widening inequalities in physical activity by targeting lower socio economic groups. Solar panels - A fund created from grants recevied from the National Lottery Community fund and Westmill Solar Co-operative to install solar panels and battery to improve energy efficiency.

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14 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed Assets
Current Assets
Creditors: Due within one year
Unrestricted
Restricted
Total
£
£
£
252,536
635,562
888,098
178,511
5,999
184,510
(35,327)
(35,327)
395,720
641,561
1,037,280

15 RELATED PARTY DISCLOSURES

The charity was controlled throughout the current period by the Trustees collectively. As at 31st March 2023 the following net amounts were owed by associated clubs : Hithercroft Squash Club £2,018.58

Wallingford Hockey Club £4,145.00

(2022:No monies were owed by the associate clubs ).

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

Adjustments for :
Depreciation charges
Loss on sale of fixed assets
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by operating activities
Net income/(expenditure) for the year
2023
Total
Funds
£
24,960
33,573
0
(10,209)
23,213
71,537
2022
Total
Funds
£
850
29,397
1,338
(23,028)
410
8,966

17 CAPITAL COMMITMENTS

The charity had £35,835 capital commitments as at 31 March 2023 ( 2022:£NIL)

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