Charity registration number 1171594 (England and Wales)
COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
CONTENTS
Page
Trustees report
Independent examinerfs report
statement of financial activiti88
Balance sheet
Notes to the financial Statements
9-21

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present thelr annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out In note 1 to the
financial statements and Comply with the charity's goveming document, the Charities Ad 2011 and 'A¢￿untIng and
Reporting by Charities: Statement of Recommended Practice applicabl8 to charities preparing their accounts in
accordance with the Financial Reporting Standard appllcable In the UK and Republic of Ir8land (FRS 102)"
(effective 1 January 2019).
ObJ•Gtlves and actlvltle8
The charity's obl8cts are to promote for the benefrt of the inhabltants of Coventry and North Warwickshir8 and the
surrounding area the provision of faciliti88 or other leisure time occupation of indlvlduals who hav8 need of such
facilities by reason of their youth, age, infirmity or disablement, ffinancial hardship or social and economlc
clrcumstarKes or for th8 public at large In the Interests of social w61f8re and with th8 object of improving the
condition of the said Inhabitants.
Public benefit
The trust88s have considered the Chaiity Commission's general guldance on public benefflt and conslder that the
charity has achieved its objectlves during the period under review.
Achlev•ments and perfomianco
Significant activltles and achievements against oty"ecbv&s
Ho8pltallty
The club regularly hosts functions from the followlng organisations:
Godiv8 Lions - a dedicated charlty organlsation specialising in raising funds for varlou8 communty projects.
Coventry Leofrlc Lions - Part of the Lions Clubs Intemational, the larg8s1 voluntary sepiice organisation In
the world, bul with focus right here In Coventry.
Slngles Dance Group - Groups of single, elderly ballrcw)m dancers use dance to build friendshlps.
Baby Sensory - Classes are fulty researched and designed for mothers and th•ir bables up to the age of 13
months.
Art Class - Providing local p8ople an opportunity to leam how to draw and palnt.
Church Group8- Various church groups are hosted in our functlon rooms.
Brfdge
Every week we run five dupllcate bridge sessions at the club, for all levels of players. We continue to provide
lessons for beginners and intermediate players. These are open to everyone, and visiiors ar8 always welcome. A
very successful open day was held in September as part of the EBU initiative 'Bridge ifs a Big Deal, and 8ev8ral
new players were recruited for beginner18ssons, resultlng In a bumper ¢las$ of over 20 new players.
We also run monthly ¢ompetitions during the autumn and winter. One￿ff events included a café bridge in the City
Centre, and a Chines8 meal cooked for us by one of our members. Fund-raising events included Iwo aftemoon
teas.
Our first team won the County tsams of 8 competitlon and progressed to the regional final In May 2025, which they
also won.
One of the Bridg6 rooms contlnues to be let to a consortium of local GP practices for ￿nSultatIonS and vaccinations
whilst a second room is shared with them for meetings.

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Crfckot
Llnks wlth local schools In thls period induded two 'Chance to Shine. festivals. Both of these attracted children from
different local s¢hool$. The first day was for Year 4 puplls and the second was for Year 5's.
From May through to August we ran junior o)aching for beginners every Frfday evening from 6 - 7.30pm. This
stsrted with the national scheme for 5 to 7-year-olds called 'AII Stars,. For 8- to 11-year-olds we ran a second
course set up by the ECB called 'Dynamo8'. Both of these courses were hlghly 8UCC8ssful with over 70 children
attending in total.
We ran our own coaching for 12 to 13-year-olds where around twenty boys and girls attended. We also ran a
coaching course for girfs only belwe8n th8 ages of 8 and 14 Ilnklng wlth local schools and this was also well
attended. Our plan is to develop more coaching for girfs in the coming year and then start a glrls, team the followlng
sèason.
During the school summer holidays of 2024, we ran four Summer Hollday Coaching Courses at whlch a total of over
120 children attended. This was in addition to the junior crfcket teams that we ran for Under 9. 11. 13, 15, 17 arKJ
19s.
In the Summer of 2024, we also played host to a number of Warwickshlre County Cricket Club repreSenti￿1Ve
team8.
In terms of volunteers. we still had a very strong committ88 of 8 members With varfous dlfferent areas of
respon8iblllty. Some were focussed on the junior section and others on raising sponsorship and funds for the
section.
We had 8 parent volunteers who looked after each of our 8 Junior teams. Thls was an increase of 2 from the
prevlous year. Others concentrated on senior cricket. Our junior teams all performed exceptionally well in the
8ummer of 2024.
Next year we will be looking to consolldate our number of lunlor teams. Our senlor teams also parfomiod well with
the 4th Xl belng the stand-out team. winning their league and gaining promotion into Division 8,
The Crld(et sectlon led a project to obtaln a grant of £37,250 towards a complete roof refurbishment of the
Clubhouse.
We We￿ also successful In gaining other grants and funding - we secured £5,000 to replace old nettlng for the all-
weather nets, over £2,300 for new mobile nets and also £720 to support y￿rnen and girls coaching.
Nothall
Last season, the netball sectlon took away 8 trophies from the league presentation. This included 4 of our 7 teams
being promoted up into the next division.
Our F team won th8ir division and promotion into Ihe next division and also won best defence in the league
including Prem divis1c￿. This was a huge achlevement as thls meant they allowed the least number of goals to be
scored againsl them.
Our B, D and E teams won runners up of each of their divisions. also securing promotion into the next divisions.
We also came away from the end of season toumament with Iwo winning trophies for two of our four teams wh)
were entered.
As well as wlnnlng leagues and tournaments, we also partnered with Netball Aid - Children in Need - which will be
upcoming through into the new s8ason. We have Iwo members of the netball section who are now qualified18vel 2
coaches and have gained this qualification to b8 ab]8 to help out th8 section with trainings. matches and in future
juniors.

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The upcoming season will see us playing 6 games each Saturday and a mid-week game each Tuesday. W8 have 7
netball teams currently, with enough players for an 8th but are still trying to strengthen our team5, focusing on team
moral by trainlng together as one big club over at Bablake School.
Fundraising also continues wilh bingo socials to boost our fundraising pot.
Squash
During the period the section has been busy with varM)us matters and making improvements. We swapped the male
and female changing rooms lo allow for easier refurblshment. We also gave up a court to the Club to allow for an
extended gym area. meaning we now have 4 playing courts. The squash section also contributed £4.500 to the
clubhouse roof replacement costs.
Income initially contlnu8d from the rental of court 5 to Furioso who were Ilcensed to use the court as a boxing gym.
However. after mlsslng some monthly payments. the arrang8ment ceased and they moved out.
The previous mambershlp system was removed in April 2024, indudlng the onllne squash booking system. and
replaced with a cloud-based membershlp system 'myClubhouse", which went live in October 2024.
Sportlng actiwties
Squash teams play In the Warwickshire Summer and Wnter leagu8s and contlnue to run junior squash
coaching on Saturday mornings, plus squash and racketball ladders each month
We encourage particlpatlon and recrurtment through Squash social nlghts, on Sundays, for members &
non-members
Raising the profile of the section and generating income by hosting the Aspire Champlonship5 (June 2024)
and a Warwlckshlre County Training Session (July 2024)
England Squash initiatiV88 W8re also undertaken - Squash from the Mosque and Mlxed Abilities Sessions
for SEN Young People, run by our coach Mo Sarwar
Supporting the local GP patient group wlth Ilght exercise classes every Wednesday, also run by Mo Sarwar
T•nnls
A temporary padel court was installed on COLJrt 7 and became operational from 1 st March 2025. Thls is proving very
popular and Ihe Truslee Board is discussing a more p8rmanent facillty. Durlng the period the court was rented out
at reduced cost each Friday evening lo a local group running a rnen's mental health football charity.
The section has continued to provide a range of participation opportunities for all ages and abllities for the local
comrnunity and the wider area.
For Adults we ran Monday evening group coaching sessions. Two classes were organised to Cater for different
standards of player, intermediate & improvers, and a Ladies only group coaching was held each Tuesday evening.
Du8 to demand from beglnners, a new class commenced early in the summer season. On a Wednesday evenlng
team coaching was provided for higher ablllty players. This session provided both an activlty opportunity and social
engagement platfomi for players.
We added weekend soclal sessions to the program throughout the year, open to all abilities and Ihis has been very
successful in increasing participation from the local community.
We 81s0 continued to offer access to the courts free of charge lo local schools during curriculum time so targeted
pupils from disadvantsged families could experience tennls on a real court.
Financlal review
The accounts show a deficit of £7,177 (2024 - £39,473 surplus) for the year.
At the balan￿ sheet dale total fund balar￿e5 were £1,093,885 (2024 - £1,101,062). Of these balances £13,953
(2024- £13,701) related to restricted funds.

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
R&s8rves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specrfic us8 should be
maintained at a level equivalent to bètween three and six month's expenditure. The trustees consider that reseries
at this level will ensure that. in the gvent of a SIgn￿can1 drop in funding, they will be able to continue the charlvs
current activities while consideration is given to ways in which additional funds may te raised. This level of reserves
has been maintained throughout the year.
Princlp81 fundlng sources
Sources of Funding
The main sources are membership subs¢riptlon8 and other amounts ralsed by the actlvlty Sectlons of the charlty.
Further funds come from donations and property related rentals.
Majorrisks
Rlsk management
The trustees have assessed th8 major strat8gic. business and operational risks to which the charity faces and
confirm that systems have been establlshed to enable regular r8POrts to be produced so that the necessary steps
n be tsken to lessen these risks. The risk management is reviewed annually by the Trustees.
Structure, govemance and management
Coventry and North Warwlckshlre Sports Club Is a charltable Incorporated organlsatlon ICIOI whlch was reglstered
with the Charity Commission on 14 Febwary 2017. It is governed by its constitution and managed by its trustees
who meet on a regular basls.
The CIO started operating on 2 July 2017 when the assets and liabilities of the fomier members club - Coventry
nd North WaThvickshire Sports Club - were transferred to the CIO. A ￿ollY owned subsidiary trading company -
Coventry Sports & Functions Ltd - was incorporated to continue th8 comm8rcial activits8s of the fom)er members
club.
The trustees who Served during tho y•8r and up to the date of signature of the financial statements were..
J Hill
D Roblnson
A Ridgway
P Morgan
J Gaffney
L Brown
B Blundell
D McLanaghan
J M McLanaghan
N Davles
B Morley
(Reslgned 12 September 2024)
(Appointed 13 June 2024)
(Aprolnted 12 September 2024)
(Appointed 12 September 2024 and resigned 1 Septefflber
2025)
(Appointed 12 September 2024)
(Appointed 25 September 2025)
K Burrows
C Davies
R8Cmitment and appoirtment of tnjstees
0ry8nisation81 structu
The board of trustees meet regularty for the purposes of discusslng the charlty's affalrs and declsion maklng.
Induction and hining of truslees
New tmstees undergo a period of orientation lo brief them on their legal obligations under charity law, the content of
the goveming document. the committe8 and decision making pro*sses. the business plan and recent financial
performance of th8 Charity. During the induction they me8t key p8rsonn81 and oth8r trust888. Trustees are
encouraged to attend appropriate extemal training events where these will facilitate the undertaking of their role.

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Iruslees rep
Il was approved by the Board of Trusle85.
J Hill
Truste
Date:

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
I report to the trustees on my examination of the financial statements of Coventry and North Warwi¢kshire Sports
Club (the tharlty) for the year ended 31 March 2025.
Re8ponslbllltles and bas18 of rgport
As the trustees of the charity you are responsible for the preparation of th8 financial statements in accordance with
the requirements of the Charltles Act 2011.
I report In respect of my examination of the charity's financial statements carried out under section 145 of the
Charities Act 2011. In Carrying out my examination I have followed the Directions given by the Charity Commission
under section 145(5)(b) of the Charities Act 2011.
Indepèndènt •xamlnaff8 8tatsment
Your attention is drawn to the fact that the charlty has prepared the financial statements in accordance wlth the
relevant version of th8 Statement of Recommended Practice applicable to charities preparing their financial
statements in accordance wilh the Financial Reporting Standard applicable in Ihe UK and Republlc of Ireland {FRS
102) in preference to the Accounting and Reporting by Charltles.. Ststefflent of Recommended Pradice issued on 1
April 2005 whiGh is referred to in the extant regulations but has now been withdrawn. l und8rstand that thls has
been done in order for the financial ststements to provide a true and fair view in accordan￿ with UK Generally
Accepted Accountlng Pracllce,
I have completed my examination. I confirm that no matters have come to my attention In connection with the
examination giving m8 cause to belleve that In any material respect:
accounting records were not kept in respect of the charity as required by section 130 of the Charitles Act 2011.
the financial statements do not accord wlth those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of
financial statements Set out Sn the Charities (Accounts and Reports} Regulations 2008 other than any
requirement that the financial statements give a true and fair view, whiGh is not a matter considared as part of
an independ8nt examination.
I have no concerns and have corne across no other matters in connectlon wrth the examination to which attentlon
should be drawn in this report in order to
8 a proper understanding of the financial statements to be reached.
Robert Anderson FCA
Azots Audlt Servlce8
3McMiddlemarch Business Park
Siskin Drive
Coventry
CV3 4FW

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrnstrictsd Restrictsd
fund8
funds
2025
2025
Total Unre8tricted Restricted
fund8
funds
2024
2024
Total
2025
2024
Nots8
Income and endowments from:
Donations and legacies
Charltable actlvlties
Investments
oltr￿r income
1,604
153,884
31,482
8,006
45,270
46,874
153,884
31,482
8,008
12,028
150,813
24,154
8,782
10.000
22.028
150,813
24,154
6.782
Total incomo
194,976
46,270
240,248
193,777
10,000
203.777
Expendlture on:
Charitable activities
201,955
45,488
247,423
163,745
559
164.304
Total expendltur•
201,955
45,468
247.423
163,745
559
184,304
Net Incomel(oxpondlturel
(6,979)
(198)
(7.177)
30,032
9,441
39,473
Transfers betrNeen
funds
(450)
450
10,000
(10,0￿>
Net mov•m•nt in
funds
{7,429)
252
(7,17n
40,032
(559)
39.473
R•conclllatlon ol lundg:
Fund b81ances at 1 April 2024
1,087,361
13,701 1,101,062
1,047,329
14,280 1,081.589
Fund balance8 at 31 March
2025
1,079,932
13,953 1,093.885
1.087.361
13,701 1,101.062
The statement of financial activities includes all gains and losses recognlsed In the year. All Income and expenditure
derive from continuing activities.

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
BALANCE SHEET
ASA T31 MARCH 2025
2025
2024
Notes
Fixed assets
Tangible assets
Investmen15
13
14
1.327,749
9,001
1,335,694
9,001
1,336,750
1.344.695
Current assets
Deblois
Cash at bank and in hand
15
72.698
69,603
83,588
62,943
142,301
146,531
Creditors: amounts falling dtse withln
one year
17
1157,115)
1140,5431
Net current {l*abllltiesllassets
114,8141
5,988
Total assets less current Ilablllties
1.321,936
1.350,683
Credltors: afftounts falling due after
more than one year
18
1228,0511
1249.6211
Net a$$•ts
1,093.885
1,101.062
The funds of the charlty
Restricted incomè funds
Unrestricted funds
20
21
13,953
1,079,932
13,701
1.087,361
1.093,885
1,101.062
The financial sla
Inents were approved by the Injstpes on .
J Hill
Trustee

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
Charlty Infomiatlon
Coventry and North Warwickshire Sports Club is a charitable incorporated organisation (CIO) registered in
England and Wales with a company number of CE010284 and charity number of 1171594. The CIO'S
registered address is Binley Road, Coventry. CV3 1 HB.
The charity was registered with the Charty Commission on 14 February 2017 and started operating on 2 July
2017 when the assets and liabilities of th8 fonner club. Coventry and North Warwickshire Sports Club, we
transferred to the CIO. A wholly owned subsidiary, Coventry Sports and Functions Ltd, was incorporated to
continue the commercial activities of the former members dub.
1.1 Accountlng conventlon
The financial statements have been prepared In accordance wlth the charlty'8 govemlng document, tho
Charities Act 2011, FRS 102 "The Financial Reporting Standard 8ppli¢able in the UK and Republic of Ireland.
rFRS 102.> and the Charlties SORP "Accountlng and Reportlng by Charftles.. Statement of Recommended
Practice applicable to charities preparing IF￿1r accounts in accordance with the Financial Reporting Stsr)dard
appllcabl8 in the UK and Republlc of Ir8land (FRS 102). (effective 1 January 20191. The charlty is a Public
Benefit Entity as defined by FRS 102,
The charity has taken advantage of Ihe provisions in the SORP for charities not to prepare a Slatement of
Cash Flows.
The financial 8tat8m8nts have departed from the Charities (Accounts and Reports) R8gulation8 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charltles applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulats'ons but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional Gurrency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financlal statemenls have been prepared under the hlstorlcal cost convention, modified to Include cert8ln
finanaal instruments at fair value. Ttr￿ principal accounting policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial statements. the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational exlstence for th8 forese8able futur8. Thus the tnJ8tees
conts'nue lo adopi the going concern basis of accounting in preparing the financial statsments.
1.3 Charltable fund8
Unrestricted funds are available for use at the discretion of the trustees in furth8ranc8 of their charitabl8
obj'ectives.
Restricted funds are subject to specific condrtions by donors or grantors as to how they may ba used. The
purposes and uses of the restricted funds ara set out in the notes to the financial statements.
Endowment funds are subject lo specific condltions by donors that the capltal musl be malntalned by the
charity.
1A Income
Income is recognised when the charity is legally entitled to it after any perfomiance conditions have been met,
the amounts can be measured reliabty, and it is probable that income will be received.

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting polici08
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require defe￿al of the amount. Income tax recoverable in
relatlon to donatlons received under Gift Aid or deeds of Covenant is recognised when received.
Legacies are recognised on receipt or otherwise rf the Charlty has been notlfied of an impending distribution,
the amount is known. and receipt is expecied. If the amount is not known, the legacy is treated as a
conting8nt asset.
1.6 Expondtture
Expendilure is accounted for on an accnjals basls and has b88n dassified und8r h8adings that aggregate all
costs relat8d to the category. Exp8nditure is recognised where there is a legal or constwctive obllgatlon to
make payments to third parties, it 18 probable that th6 settlement will ba required and the amount ol the
obllgation can be measured reliabty.
1.6 Tanglble flxed assets
Tanglble flxed assets are Inltlally measured at ￿$1 and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreclatlon Is recognlsed so as to write off the cost or valuation of assets less their residual values over thelr
useful lives on the following bases.-
Freehold land and buildings
Outdoor 8qulpment
Fixtures and fittings
Indoor equipment
Lelsure equipment
no depreciation
200A reducing balance
150A reducing balance
5% reduclng balance
25% reducing balance
The galn or loss arlslro on the dlsposal of an asset is deterniined as the differen￿ between the sale proceeds
and the carying value of the asset, Bnd is recognised In the statement of flnancial activities.
1.7 Flxed asset Invoslments
Fixed asset investments are initially measured at transaction pr1￿ exdudlng transaction costs, and a
subsequently measured at falr value at each r8POrting date. Changes in fair v8lue are recognised in net
incomel(expenditure) for the year. Transaction Go8ts are expensed a8 Incurred.
A subsidiary is an entity controlled by the charfty. Control is the power to govem the financial and operating
policies of the entity so as to obtain benefits from its ac*ivities.
1.8 Impalrnient of fixed assets
At each reporting end date. the charity reviews the carying amounts of its tangible assets to determine
whether there is any indicatron Ihat those assets have suffered an Impalnnent loss. If any SLtch indication
exists. the recoverable amount of th8 ass8t is estimated in order to detemiine the extent of the impairrnent
loss (if any).
1.9 Gash and ca8h equivalents
Cash and cash equivalents include cash in hand, deposris held 8t ￿11 with banks, other short-temi liquid
investments with original maturities of three months or18ss, and bank overdrafts. Bank overdrafts are 6hown
within bO￿owing8 in current liabilities.
10-

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policies
1.10 Flnanclal Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and SectSon 12
'Other Flnancial Instruments l$$ues' of FRS 102 to all of its financial instruments.
Flnanclal Instruments are recognised in the chaiity's balance sh88t when th8 charlty becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, viith the net amounts presented in the financial statements, when
there is a legally enforceable rlght to set off the recognised amounts and ther8 is an Int8ntlon to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Baslc flnanclal assets
Baslc financlal assets, which includ8 debtors and cash and bank balances. are Initially measured at
transaction price including transaction costs and ar8 subsequently carried at amortiS8d cost using tha
effective interest method unless the arrangement constitutes a finarting tfansaction, where the transaction Is
measured at the present value of the future recelpts dlscounted at 8 market rate of interest. Financial assets
dassified as recelvable wlthln one year are not amortised,
Bas1¢ flnanclal Ilabllttl
Basic financial liabililies, including credltor8 and bank loans are initially recognised at transaction pr1￿ unless
the arrangement constitutes a financing transaction. where the debt instrument Is measured at the present
value of the future payments discounl8d at a market rate of interest. Financial liabilities classified as payable
wlthln one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using th6 effectlve Interest rate method.
Trade creditors are obllgations to pay for goods or services that have b88n acqulred In the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities rf payment is due within one
year or 18ss. If not, th8y are presented as non-¢urr8nt liabilities. Trade creditots are recognlsed initially at
transaction price and subsequently measured at amortlsed cost using the effective interest method.
Derecognltlon of Ilnancl•l Ilabllllles
Flnancial liabilrties are derecognised when the charws contradual obllgations expire or are discharged or
cancelled.
1.11 Employge bonafits
The cost of any unused holiday entitlement is recognised in the perlod In whl¢h the employee's services are
received.
Termination benefrts are recognlsed Immediately as an expense when the charity is d8mon8trably committed
to termlnate the employment of an employee or to provide tsrminatlon beneflts.
Crhlcal accountlng O￿lma￿S and Judgements
In the applicalion of the charty's accounting policies, the trustees are required to make jud9ements, estimat8S
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experierrE and other factors that
are considered to be relevant. Actual results may differ from these estimates.
estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
OStimate5 are recognised in the period in which the estlmate is revised where the revision affects only that
period. or in th8 period of the revision and fijture periods where the revision affects both current and future
perlods.
11

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Inc¢)me from donallons and legacles
Unré8trlcted Rèstrl¢ted
funds
funds
2026
2025
Total Unrnstrlcted Re8trfctèd
fund$
fund8
2024
2024
Total
2025
2024
tk)nations and gifts
Grants
1,604
12,028
12.028
10,CK)O
45,270
45,270
10.oc
1.604
45,270
46,874
12,028
10,OC#J
22.028
Grants received represent £37.250 received from FCC for roof repairs, £5,1)00 from Virgin Media for cricket
netting replacements, £2.3CYJ from Heart of England for new mobile nets and £720 to support women and gids
coaching.
Income from charhable a¢tlvlllo•
Unre8trlcted Unre8trlcted
funds
fund8
2025
2024
Members subscriptlons and sectlon income - brldge
Members subscriptions and section income - cricket
Members subscriptions and section income - leisure
Members subscriptions and section income - netball
Memb8rs subscriptions and sectk)n In￿rne - soclal
Members subscriptions and section income - squash
Memters subscriptions and section income - tennis
32,701
20,157
27,551
17,860
240
42,878
12,497
29.938
27,522
19.337
14.579
1,477
36,781
21,179
153,884
150,813
Income from Investrnents
Unrestricted Unrestrf¢tod
fvnds
fund8
2025
2024
Rental Income
Interest re￿1vable
30,622
22,910
1,244
31,482
24,154
-12-

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Other Income
Unrestrlcted Unre8trf¢tsd
funds
funds
2025
2024
Other Income
Phone mast income
Profit on 500 Club
305
1,030
5,447
1.030
6.976
8,006
8,782
Expendlturn on charftable actlvltte•
General
overhead8
2025
Ground Clubhou
upkeopmanagevnent
2025
2026
Bulldlng
Gamo8
upkeep expen•e•
2026
2025
Totsl
2025
Dlre¢t CO8ts
Depreciation and
impaimient
Light & heat
Repairs & malntenance
Cleaning
Telephone
Printing and stationery
Computer & sofvare
expenses
Sundries
Games expenses
Rech8rged payroll
expenses
Sports TV & alam system
Payments to gym licensee
468
7,432
55,610
4,098
982
57
7.432
74,180
4,098
982
57
12,000
6,570
1,080
4,498
1,080
4,498
75,465
3,650
7,854
15.412
7,813
11,463
7,854
15,412
12.000
100,873
6,570
71,746
190,989
Share of 8UPPOrt and governanco costs (800 nots 81
Support
56.434
58,434
56,434
12.0(HJ
100,873
6,570
71,746
247,423
Analysls by fund
Unreslricted funds
Restricted funds
56,434
12.000
63.423
37,250
6.570
63,528
8.218
201.955
12.C(iO
1 t)).673
8,570
71,746
247.423
13-

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expgnditure on ¢haritable actlvltles
7a Games expenses
Total games 8XP8nses were £63,465 (2024 - £49,237) and relate to the following sections..
Brldge £6,06012024 - £7,343)
Cricket £27.313 {2024 - £22,372}
L8isure £0 {2024 - £0)
Netball £11,894 (2024- £9.741)
Squash £7,887(2024 - £5,893)
Tennis £5,464 {2024 - £3,888)
Padel £4.847 (2024 -£0)
Provlou• year:
General
overheads
2024
Ground Clubhouse
upkeepmanagement
2024
2024
Building
upkeep
2024
Games
expensès
2024
Tot•1
2024
Dlrect CO8t8
Depreciation and
impairment
Light & heat
Repalrs & malntenance
Cleanlng
Telephone
Printing arKI stationery
Computer & sothvare
expenses
Sundri83
Games expenses
Recharged payroll
expenses
Sports TV & alarm system
559
559
8,758
17,116
12,750
{1,174>
177
8,758
215
12,750
(1,174>
177
12,481
4.440
1,448
1,803
1,446
1,803
49,237
49,237
3,650
8,886
7,804
11.454
8.886
12,461
36,511
4,440
57,6Crf)
111,012
Share of support and goveman¢e ¢o$ts1880 note 8)
Support
53,292
53.292
53,292
12,461
36,511
4,440
57.600
164.304
Analysls by fund
Unreslricted funds
Restricted funds
53,292
12.461
36.511
4,440
57,041
559
163,745
559
53,292
12.461
36,511
4,440
57,600
164.304
14-

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocatsd to a¢tlvltles
2026
2024
Deweciation and loss on dispos81 of assets
Bank charges
Interest payments
Rates and water
Fire and safety
General manager
Insurance
Bookkeeplng
Memb8rshlp expense
Consultancy
HR expenses
Accountancy
9,613
10,134
195
4,877
8,030
232
5.876
3.556
4,772
11.350
7,074
16,472
3,992
5,780
4,856
1,255
3,1CKI
1.255
3,015
56,434
53,292
Anatysed between:
General overheads
56,434
53,292
Net movem•nt In funds
2025
2024
The net movement in funds is stated after Chargin￿(Crediting)'.
Fees payable to the charily's independent examlner:
for the ind8p8ndent examination of the charity's financial slatements
- for other servic88
Depreciation of owned tangible fixed assets
Loss on dl8po8al of tangible fixed assets
3,100
5,760
7,614
2,467
3,015
4,772
10.693
10 Tru8tse8
None of the trustees recelved any remuneratlon. expenses or b8nafits from the charity durlng the year.
11 Employe88
Th8 Charlty does not have a payroll system of its own but there Is a payroll sC￿rne set up within th8
subsidiary company. In this year, the gross wages of one part time employee {2024 - one employee) were
recharged in full from the subsidiary on the basis they work solety for the Charity. The total arnount of these
retharges was £7,813 {2024 - £7,804). A recharge of £16.472 (2024 - £5,876) was made from the subsidiary
company being 500k of the dub manage¢s employment costs.
12 Taxation
The Charity is exempt from tsx on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to it5 charitab18 objects.
15-

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Tanglble tlxed assets
Freèhold land
•nd bulldlng•
Outdoor Flxtstr•B and
•qulpiiwirt
flwngg
Indoor
•qulpment
Lol$ur•
ulpment
Totsl
Co$t
At 1 April 2024
Additions
Disposals
1,269,730
29.733
21,421
2,136
60,345
15.315 1.396,544
2,136
(8.6041
{8,604)
At 31 March 2025
1.269,730
29,733
23,557
60,345
6,711 1,390,076
Deproclatlon and
Impalrment
At 1 April 2024
Depreciation charged in the
year
Eliminated in respect of
dlsposals
21.8
12,504
18,199
8,251
60,850
1,567
1,627
2,654
1,766
7,614
(8,137)
(6,137)
At 31 March 2025
23,463
14,131
20.853
3,880
62,327
Carylng amount
At 31 March 2025
1,269,730
6,270
9,426
39.492
2,831
1,327,749
At 31 March 2024
1,269,730
7,837
8,917
42,146
7,064 1,335,694
14 Flxed a88et Investments
Crlcket
othor
memorabllla Investments
Total
Co•t or valuatlon
At 1 April 2024 & 31 March 2025
9,000
9,001
Carrylng amount
At 31 March 2025
9,000
9,001
At 31 March 2024
9,000
9,001
2026
2024
other Investments comprise:
Nots8
Investments in subsidiaries
24
-16-

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Debtors
2025
2024
Amounts falllng due wfthln one year:
Trade debtors
Amounts owed by subsidiary undertakings
Other debtors
4,477
75,789
3,322
69.766
2.736
72,698
83,588
16 Loans and ovordraft8
2028
2024
Debenture loans
8ank loans
133,214
34.125
154,714
47,967
167,339
202,681
Payable wlthin one year
Payable after one year
59,818
107,521
75,500
127,181
The tharity has Iwo bank loan3. On8 18 secured by fixed charges over the freehold property, the other Is a
Bounce Back loan whlch is unsecured.
The debentures incur inlerest al rates belween 2% and 4% in the year unless the lender has waived the right
to int8r8St.
17 Crodltorn: amounts falllng due wlthln ono year
2025
2024
Not•8
Bank loans
Other borrowings
Deferred income
Trade creditors
Ac%wals
16
10,000
65,500
14,340
12,521
38,182
52,214
28,853
33,801
36.643
19
157,115
140.543
17-

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Credltorn: amourts falling due after more thon one year
2025
2024
Notes
Bank loans
Other borrowings
Deferred Income
16
26,521
81,000
120,530
37,987
89,214
122.440
19
228,051
249.621
19 Deferred Income
2025
2024
Other deferred income
147,383
136,780
Deferred Income Is induded in the financial stalements as follows..
2025
2024
Deferred incom8 58 Induded within:
Current liabililies
Non-ourrent liabilities
26,853
120,530
14,340
122,440
147,383
136,780
Movements in the year..
Deferred income at 1 April 2024
Released from previou5 periods
Resources deferred in the year
138,780
(14,340)
24,943
151,120
(14,340)
Deferred income at 31 March 2025
147,383
136,780
Deferred income relat8S to a18as8 premium r8c8Iv8d In advance that is being recognised over the temi of the
lease and room hire relating to a period that ends on 31 March 2027. The room hire is being recognlsed at an
annual amount of £13,310 over this period.
18-

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Re8trictsd funds
The restricted fijnds of the charity comprise the unexpended balan￿S of donations and grants held on trust
subject to specific conditions by donors as to how they may ￿ used.
At 1 April
2024
Incoming Resources
rgsourcos
gxpended
Trnnsfern At 31 March
2026
Bridge fund
Club drtveway repairs
Mower
FCC Grant
Virgin Media
Heart of England
Women's cricket coathlng
8,799
2,822
2,080
{132)
8.667
2.822
1,744
{336)
(37,250)
(5,250)
(2,500)
37,250
5,000
2,300
720
250
200
720
13,701
45,270
(45,468)
450
13,953
Prnvlous year.
At 1 Aprfl
2023
Incomlng Re8ource8
rn8ourc08
expended
Transfers At 31 March
2024
Bridge fund
Club driveway repairs
Mower
Solar panels
8,938
2,822
2,500
(139}
8,799
2,822
2,080
(420)
10,000
{10,000)
14,260
10,000
<559)
(10,000)
13,701
Bridg8 Fund
The Bridge Fund relates to funds rec*ived from Bridge members that can only be specifully applied for
bridge items. The balance on the fund at the year end is represented by the net book value ol assets acqulred
plus the ￿mainIng unspent bank balances.
Club Driveway Repairs
The Club Driveway Repalrs Fund represents monles donated by members for repalrs to the club driveway.
The balance on the fund is represented by the unspent bank balances.
19-

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Restrlcted funds
Mower fund
To assist in the purchase of a new mower. The balance is represented by the cost of the mower Sncluded In
fixed assets.
Solar panels
To assist in the purchase of solar panels.
FCC
To assist in rèpairs to the dubhouse roof.
virgin Media and Heart of England
For replacemenl crlckel nets.
Women's crfcket coaching
To support women and girls coaching.
21 Unrutrlctsd fund6
Th8 unrèstrided funds of th8 charlty comprlse the unexpended balances of donations and grant5 which are
not subject to specific conditions by donors and grantors as to how they may be used. These includ8
destgnated funds which hava been set aglde out of unrestrlcted funds by the trustees for speclfic purposes.
At 1 Aprll
2024
Incomlng
ourc
R•8ourco9
•xp•nd•d
Tran•fer• At 31 March
2023
General funds
1,087,361
194,976
(201.955)
(4SO)
1,079,932
Previou• year:
At 1 Aprll
2023
Incomlng
rnsour¢68
Resources
exponded
Tran8fern At 31 March
2024
General funds
1,047,329
193,777
(163.745)
10,t)00
1,087,381
22 Analys19 of net a88ets between funds
Unrestrlcted
fund•
2026
Ro8trlcted
fund•
2026
Totsl
2025
At 31 March 2025:
Tangible assets
Investments
Current assetsl(liabilities)
Long term liabilities
1,323,895
9,001
{24,913)
{228,051)
3,854
1,327.749
9.001
(14,814>
{228,051)
10.099
1,079,932
13.953
1,093,885
-20-

COVENTRY AND NORTH WARWICKSHIRE SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22 Analysis of net assets between furKIg
Unrestrlcted
fund*
2024
Restrfcted
fund•
2024
Total
2024
At 31 March 2024:
Tangible assets
Investm8nts
Current assetsl(liabilities}
Long term liabilities
1,331,372
9,001
(3,391)
(249,621)
4,322
1,335,694
9,001
5,988
(249,621)
9,379
1,087,381
13,701
1,101,062
23 Rdatèd party tran8actlon8
At the balance sheet debenture$ of £28,000 (2024 - £28,OCKJ) were owed to 2 (2024 - 2) trustees.
The interest due on these debenture5 during the year amounted to £1.040 (2024 - £1,040) bui these amounts
were waived.
24 Subsldlarl
These financial statements are separate charity financial statements for the year ended 31 March 2025..
Details of the charity's subsidiaries at 31 March 2025 are as follows:
Name of undortaklng
Reglslgrgd
office
Nalure of bu8lne88
Cla88 of
% Held
sharns held Dlrect
Coventry Sports and
Functions Ltd
United Kingdom Commercial activities of a
sports club
Ordinary
100.00
The aggregate capital and reserves and the result for the year of subsidiaries exduded from consolidation
was as follows:
Namg of undortaklng
ProfiV(Los8) Capltal and
Re8erve8
Coventry Sports and
Functlons Ltd
20,229
(56.394)
As noted above the subsldlary company, at the balance sheet date, has net Ilabilities of £56,394 and a
balancè of £69,766 is owed by the subsidiary to the Charity at this date.
The charity has agreed not to demand repayment of the amounts owed for the foreseeable future and will
continue to provide support as necessary. On thi5 basis the subsidiary company is deemed to be a going
oncem.
21