Charlty registratlon number 1173891 (England and Walas)
BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
M8 A Wlnstanley
Ms C Wlnston
Mr J Brook8
Ms M Dolan
Ms B Monaghan
Ms A Brooks
Mr J Royal
8onlor manag•mont
Mr Davld Holden-Locke
Charlty numbor (England and Walos)
Prlnclpal addre••
1173891
Gr8enbam Way
Blackrod
Bolton
BL6 5TG
IndO￿ndont oxamlnor
D G Wln8ton FCCA
CRBH LTD
7 Bolton Road
Ashton In Makerfield
Wlgan
WN4 8AA

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
CONTENTS
Page
Chalrper80n's Statement
Tru8te88 report
Stat8m8nt of Tru8teeB re8pon81bllltl88
Indapendent examlnerf8 report
Statement of flnanclal acllvStle8
Balance sheet
Notes to the flnanclal 8latement6
9-16

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
CHAIRPERSON'S STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
It give8 me great pride to present th18 Chalr'8 Report for the year endlng 31 March 2025.
Over the past y88r, Blackrod Sports and Communlty Centr8 has continued to grow In strength and reach. What
began as a small communlty-led éffort back In 201718 now a w811-est8bllsh8d and respected charfty, provldlng vltal
88rvlce8 and actlvltles for thousands of local people each month.
Our Centre18 now welcomlng over 8,500 vlslts per month aGro8s a wid8 range of funded and prfvately run actlvltles.
E8ch week. we provlde 36 frae $8ssion8 SUPPOrted by our funders. ranglng from fitness and wellbeing classe8 to
youth provlsion. warm spaces actlvltl88. mlndfulne88, art8, and famlly support. Alongslde thls. we host an equally
Strong programme of pald and volunteer-led sesslons. We are al80 proud to have funded wlder communlty gvent8
Such 88 summer meals for older resident8, Seasonal youth actlvltl8S, and festlve gfft glv8aways that reach hundr8dg
of local famlll88.
Flnanclally, we have ramained on a 88cur8 footlng. Slnce our formation, we hav8 Inv98t8d over £777.000 back Into
the local economy. Including more than £170,000 on repalr8 and malntenance of th18 agelng but much-Iov8d
buildlng. Whlle the lack of a long-t8rm1oase h88 prev8nted u8 from unlo¢klng some major capltal opportunltle8
Including signlficant energy efflclency and 8POrts developm8nt grants
we hav8 neverthe1888 SU8talned and
expanded our offer through careful financial management and contlnued 8UCC888 In 8ecurfng revenue grants.
Looklng ahead, our vislon is clear. We want lo move from belng 8lmply managers of a bulldlng to balng recogn188d
as a provlder of hlgh-quallty, Incluslve programme8 that meet communlty need.
None of th18 would be p088Ibl8 wlthout the commltment of our dedlcated Staff team. volunte8r8. tru8tee8, and
8UPPOrters. Thelr pa88lon, expert188, and det8rmlnatlon kegp thls Centr8 vlbrant and welcomlng, even In the face ol
ongolng 80cial and economlc chall8ng8s.The Tru8te8s wish to pl8ce on record their sincere thanks to David Holden-
Locke, our Chlef Executlve, for hls 8xc8Ptlonal hard work and leadershlp In managing the charlly and securlng the
grant fundlng that makes all of our 8Ctlvltles posslble. Davld's dedlcatlon and ablllty to navlgate complex fundlng
18ndscape8 have ansu￿d the contlnu8d success. 8UStalnablllly and exp8n8lon of our progr8mmes, and hls
contrlbullon18 deeply valuèd by th8 Board and communlty allke.
In closlng, I would Ilke to thank everyone who has contributed to our succ88S this year - our funders, partner8,
userB, and the wider community. Together we have built something that 18 not only sustainable but a180
transformative for Blackrod and the surrounding area. With continued support, l am confident thal the year8 ahead
wlll 8e6 us grow further still, ensuring that our Centre remain8 a place where av8ryone feel8 It is thglr community
hub.
On behalf of the Trustees,
Ms Ann Brook8
Chalrperson
Date: 14 October 2025

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Tha Trustee8 pre8ent thelr annual report and flnancial 8tatements for the year gnd8d 31 March 2025.
Th8 financial statem8nts have b88n prepared In accordance wlth the accountlng polici8S set out In note 1 to the
financlal statements and comply wlth thè Trust's govarnlng docum8nt, th8 Charltles Act 2011. FRS 102 The
Flnanclal Reportlng Standard appllcabl8 In the UK and R8publlc of Ireland. and tha Charltles SORP 'Accountlng
and Reportlng by Charltles: Statement of Recommended Practlce applicable to charftles preparlng thelr accounts In
accordanc8 Wlth the Financlal Roportlng Standard appllcable In the UK and R8publlc of Ir81and (FRS 102)..
ObJectlva• and actlvltle•
Th8 Blackrod Sports and Communlty Centr8 CIO was establl8hed In July 2017 followlng 18 months of r88ld8nt-led
consullatlon, audlt and n8gotlatlon wlth Bolton Councll.
Its charlt8bl6 purpo88 18 to manage, promote, hlre out, malntaln and Improve communlty 8POrt8 and recreatlonal
facllltl8s for th8 b8n8fit of r881d8nts In Blackrod and surroundlng communltles.
These f8cllltl88 comprtS8 8 large Indoor hall wlth stage and kltchen, a 8mall meetlng room, 8ports changlng facllltles.
an outdoor football pitch and adlacant land, Tha Centre alm8 to,.
Increase usage of communlty as8et8;
wlden the range of acllvltle81o sult all agè8 and ne8d8;
provlde a hub for the dellvery of communlty 8UPPOrt servlce8',
and become 8U8tainable, ideally moving toward8 flnanclal 8glf-8ufficlency.
To a¢hl8v8 th888 oblectlv88, th8 CIO 8mploy8 a part-tlme Chlef Execullve and caretaklnglcleanlng slaff, along wllh
Health and Wellbelng Coordlnators and sesslonal staff, They oversee day-to-day operatlons and lead our
programme of health, wellbalng and communlly acllvltle8.
Publlc benefit
The Truste88 conflmi that they have complled wlth tholr duty undar Sectlon 17 of the Charltl88 Act 2011 to hav8 dua
regard to the cha￿tY Commlsslon's publlc benefit guldance.
The Centre contlnues to provlde a broad range of Iow408t or frae opportunltl88 for local people, Includlng fltnes8,
arts, 80¢ial and wellb8ing $e$8ion8, youth provlslon, f8mlly 8UPPOrt and warm 8paces Inltlatlves, By dolng 80, we
reduce1601atlon, promote healthler Ilfe8tyles, create volunteerlng opportunltles and strengthen communlty life.

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achlevoments and performan¢6
Slgnlficant activlties and achlev6m6nts agalnst obJ8Ctlves
2024125 was anothar year of strong dellvery and growth.
Participation: By February 2025, the Centre was ho8llng 1,865 vlsits per we8k{6,595 per month}, excludlng
one￿ff events. Of the8e, 865 w88kly at18nd8nces were at free se8slons funded by the Natlonal Lottery
Communlty Fund, Sport England, Garfleld Weston Foundellon, Bolton Fund and others
Communlty Impact,. Over 36 fre8 weekly sesslons were provlded, coverlng fitne88. wellb81ng, arts. drama
mlndfulne8S, table lennls, youth servlces and support for recoverlng addlcts. We also hosted thè DWP
outreach van weèkly and sea80nal 8vents Such as Easter actlvltle8 (8UPPOrtlng 125 chlldren and famllle8)
and Chrlstmas glft d18tr1butlon (over 400 reclplents).
Economlc Impact.. Slnce Inceptlon, the Centre has relnve8t8d£777,797 Into the local economy,
Includlng £170,911 on bulldlng repalr8 and malntenance
Events and Partnershlps.. We funded and supported communlty groups Including the Blackrod Gardening
Group, St Catherlne's Messy Play, and local schools, out-of-hours provlslon. Desplte challeng88 around
capital Investmant. we have contlnued to 8ecure 3ufficl8nt rèvenue funding to sustaln operations and grow
servlces.
Flnanclal r•vlow
The Centre 8nd8d th8 yoar wlth healthy re3eNe8. £156022.
Our rev8nu8 ba88 18 prlmarlly 8UPPOrtgd by gr8nt fundlng, supplemented by rental and hlre Income. Thls year'8
Incom8 reached £182,549 wlth expendllure of £116,195 up to February 2025
Funds are held to..
8UPPOrt core stafflng c0818 (Chlef Executlve, Health and Wellbelng Coordlnator8, cleanlng and ses81onal
dellveryl;
over bulldlng malnt8nanc8 and utiiitle8;
and Invest In future d8velopm8nt prlorftles agreed wlth Bolton Councll.
The Trustees, reserves pollcy Is to hold between three and slx months of core costs to ensure contlnulty In th8 event
of unexpected fundlng changes.
Golng Goncem
The Trustees b81ieve that the chaTIty Is a golng conc8m. Desplle rell8nce on grant Income. our dlver8iflc8tlon of
fundlng streams and growth In self-generated income from hall and pitch hlre glves confidence In the C8ntre's
flnanclal reslllence.
Reserves policy
It Is the pollcy of the Trust that unrestrlcted funds which have not been designated for a specif1¢ use should be
maintained at a level equivalent to between three and six month's expenditure. The Trustees consider that reserves
at thls level will ensure that, In the event of a signtricant drop in funding, they will be able to continue the Tru8t's
current activlties while consideration is given to ways in which additional funds may be ralsed. This18vel of reserv98
has bgen maintained throughout the year.

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for futurn perlod8
Looking ahead. our prlorlty Is to $8cure a 25-y8ar 18ase for the bulldlng and land. Thls Is crltlcal to unlocking
slgnlficant capltal fundlng opportunltles.
In parallel, we will:
continue delivering and 8xpandlng our programme of free and low-cost actlvlty for all ag8S'
strengttten our health and wellbelng offer, partlcularly for older re8ldents, young people and vulnerable
groups.,
d8v8lop partner8hlp8 to extend d8llv8ry Into other local venues,. and
further Improve the bulldlng and 81te to en8ure It remaln8 8afe. welcomlng and 8U8talnable.
Structurnp govornanG• and management
The Trust Is a company Ilmlted by guarantee .... .
The Tru8tee8 who 8erved durlng the year and up to the date of 8lgnature of the flnanGlal statement8 were:
M8 A Wln8tanley
M8 C Wlnston
Mr J Brooks
Ms M Dolan
M8 8 Monaghan
MS A Brooks
Mr J Royal
Reorultment and appolntment of trustee8
Wlth the exceptlon of the Flr8t Tru8te88, the Blackrod Sport8 and Communlty Centr8 CIO Tru8teo8 must be
appolnt8d for a t8rm of three years by a resolutlon pas88d 81 a properly convened meatlng of charlty trustees.
Blackrod Sports and Communlly Cantre CIO has openly 8dv8rtls8d for and has responded to appllcatlons of Interest
to be consldered a8 a Truslee. We are actlvely 8earchlng to recrult for a Trustee wlth a 8POrtlng background to work
wlth u8
Inductlon and tr8ining of trust88s
The Blackrod Sports and Comrnunlty Centre CIO wa8 provlded wlth Inltlal tralnlng and Informatlon when the draft
conslltutlon was put together both from withln Its own Trustees wlth relevant expertlse and extemally. Thls wlll be
repeated for naw Trustees. Blackrod Sports and Communlty Centre CIO 18 a rnemb8r of Bolton Councll for
Voluntary Services. Individual Trustees have taken part in relèvant tralnlng. BCVS regularfy adv8rtls8s Trust88, Staff
and volunt8er tralnlng opportunltlos. Trustees have taken part.
The Tru8tee8 report W85 a
proved by the Board of Tru8t888.
Ms A Brooks
Trustee
14 October 2025

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees 8re re8ponsiblè for preparfng the Trustees Report and the financial statements In accordance wlth
applicable law and United Kingdom Accounting Standards (Unlted Kingdom Generally Accepted Accounting
Practica}.
The law appllc8bla to charltles In England and Wales r8qulres th8 Trustee8 to prepar8 finandal stat8m8nts for each
financlal y88r which glve a true and falr vlew of the stata of affalrs of the Trust and of tha In¢omlng resources and
application of resources of tha Trust for that year.
In preparfng these flnanclal statements, the Tru8tee8 arg requlrod to..
88lect sultable accountlng poll¢les and then apply them con818tently*
ob8grv8 th8 m8thod8 and prin¢iple8 in the Chartlles SORP,,
make Judgements 8nd 88timate8 that are ￿&SOnabl6 and prudent;
818te whèther applicable accounting st8nd8rd8 have been followed, subject to any material d8parture8 dl8c108ed
end explained in the finan¢lal statemenl$-, and
prepare th8 flnanci818tat8ments on the going conc8m ba818 unlg881118 Inapproprlate to presume that the charlty
will continue In op8ratlon.
Tho Truste88 are re8pon81ble for ke8plng 8ufficlent accountlng r8cord8 that dl8cIos8 wlth raason8bl8 8c¢uracy at
any tlme the flnanclal p081tlon of the Trust and enable them to ensure th81 the financlal statements comply wlth the
Charltles Act 2011, the Charlty (Accounts and Report5) Regulatlons 2008 and the provlslons of the trust deed. They
are also responslble for safeguardlng tha 858ets of the Trust and hence for t8klng reasonable 8teps for the
prevention and detectlon of Iraud and other Irregularltle8.

BLACKROD SPORTSAND COMMUNITY CENTRE CHARITABLE
INCORPORATED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BLACKROD SPORTS AND COMMUNITY CENTRE
CHARITABLE INCORPORATED
I report to the Trustees on my exarnlnation of the financi81 stat8ments of Blackrod Sport8 and Community Centr8
Charitable Incorporated (the Trust) for the year ended 31 March 2025.
Re8pon8lbllltlo8 and ba818 of roport
A8 the Trustees of the Trust you are re8pon81ble for the preparatlon of the flnanclal 8tatement8 In accordance wlth
the requlrements of the Charities Act 2011.
I report In respect of my examlnatlon of the Tru8t'8 flnanclal Ststements carrled out under 88Ctlon 145 01 the
Charltlos Ad 2011. In carrylng out my examlnatlon I hav8 followed the Dlrectlon8 glv8n by the Charlty Comm188lon
under sectlon 14515)(b) of the Charltle8 Act 2011,
Indep•nd•nt •xamln•V• •tat•mont
Your attentlon 18 drawn to Ihe fact that the charlty ha8 prepared the flnanclal 8tat8m8nt8 In accordance wlth the
relevant V8r8lon of the Statement of Recommended Practlce appllc8bl8 to charltl88 preparlng thelr flnanclal
8tat8m8nts In accordance wlth the Flnanclal Reportlng Standard appllcabla In th8 UK and Republlc of Ireland (FRS
102) In preference to the Accountlng and R8POrtlng by Charltles: Statemant of Recomm8nd8d Practlce188ued on 1
Aprll 2005 whlch Is referred to In the 8Xtant r8gulatlon8 but ha8 now been wllhdrawn. l und8r8tand that thls has
be8n done In order for the flnanclal ststements to provlde a true and falr vlew In accordance wlth UK Generally
Accepted Accounllng Practlce.
I have complaled my examlnatlon. I confirm that no m8tt8rs have coffle to my attentlon In connectlon wlth the
ex8mlnatlon glvlng m8 ¢8U88 to belleve that In any materlal respect:
accountlng records were not kept In r88P8Ct of the Tru8t as requlred by Sedlon 130 of th8 Charltle8 Act 2011,
the flnanclal statements do not accord wllh th08e record8', or
the financlal ststemonts do not comply wlth th8 appllcabl8 requlrements concemlng th8 fomi and content of
flnanclal Statements set out In tho Charltl88 (Accounts and Reports) Regulatlons 2008 other than any
requlrement that the finandal 8tstsment8 glve a true and falr vlew, wh5ch18 not a matter con8ldered 88 part of
an Indepandent examlnatlon.
I have no concern8 and have come acros8 no other matters In connaction wlth the ex8mln8tlon to whl¢h attentlon
Should be drawn In th18 r8POrt In order to enable a proper understanding of the financlal $tat8ments to b8 reached.
D G Mnston FCCA
CRBH LTD
7 Bolton Road
Ashton In Makerfleld
Wlgan
WN4 8AA
14 October 2025

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
UnroStrl¢tsd Re8trlct•d
funds
fund•
2025
2025
Total Unre8trl¢led R08trfctad
fundi
fund8
2024
2024
Total
Note•
2025
2024
Incomo Irom..
Charltable actlvltles
58,587
119,226
177,793
36.432
107,591
144,023
Total Incom•
58,567
119,226
177,793
36,432
107,591
144,023
Expondlture on:
Charltsble acllvllles
138,746
138,746
130,557
130,557
Total exp•ndltur•
138,746
138,748
130,557
130,557
Not Incomo1(oxp•ndltur•)
Tran8fer8 between
funds
(80,179)
119,226
39,047
(94,125)
107,591
13,486
118,905
(118,905)
116,317
(116.317)
Net movoment In
funds
38,726
321
39,047
22,192
(8,728)
13,466
R•conclllatlon ol funds:
Fund balances al 1 Aprll 2024
102,324
14.851
118,975
80.132
23.377
103,509
Fund b•lanc•• at 31 March
2025
141,050
14,972
158.022
102,324
14,851
116,975
The 8tstement of financlal actlvltle8 Includes all galn8 and Ios8es recogn18ed In the year. All Incom8 and expendlture
derlve from contlnulng actlvltle8.

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
BALANCE SHEET
ASAT 31 MARCH 2025
2025
2024
Not••
Flxed assets
Tangible ass8ts
8,656
17.471
Currant a88at$
Debtors
Cash at bank and In hand
10
4,733
145,049
3,547
100,142
149,782
103,689
Crodltor•: amount• falllng du• wlthln
one year
11
12,418)
<4,185)
Nat currnnl a•sats
147.366
99,504
Total a••ot• lo•• currant Ilabllltlo•
156.022
116,975
The fund8 of the Trust
Re8trlct8d Income fund8
Unr8strlct8d funds
12
13
14,972
141,050
14,651
102.324
158,022
116,975
The flnanclal 8tstement8 were approved by the Tru8t8e8 on 14 October 2025
Ms A Brook8
Tru•leo

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcla•
Charlty Inforniatlon
Blackrod Sports and Communlty Centre Charltable Incorporated Organisatlon meets the deflnltlon of a publlc
beneftt entity under FRS 102. A888ts and Ilabllit188 are Inllially recognis8d at historfcal c08t or tran8actlon
valu8 unle8S Otherw188 8tated In the relevant accountlng pollcy noteo.
Blackrod Sports and Community Centre CIO18 a Charltabl8 Incorporated Organ18atlon whlch18 governed by
Its Con8titutlon.
1.1 Accountlng convontlon
The financlal $tatemenl8 have be8n prepared In accordance wllh the Tru8V8 govarnlng document the
Charltles Act 2011, FRS 102 'Th8 Fln8ncl81 Reportlng Standard appllcable In tha UK and Republlc of Ireland"
and the Ch8ritl88 SORP "Accountlng 8nd Reportlng by Charftie8: Statement of Recommènded Practica
appllcabl8 lo charltle8 pr8paring Ihelr accounts In accordance with the Financlal Reportlng Stand8rd
applicab18 In the UK and Republlc of Ireland (FRS 102).. The Trust 18 a Publlc B8nefit Enttty a8 defined by
FRS 102.
The Trust ha8 taken advantagg of Ihe provi8ion8 In the SORP for charftles not to prepar8 a 8tatement of ca8h
Th8 flnanclal 8tatement8 have dep8rtad from the Charltles (Accounts 8nd Report8) R8gu18tlon8 2008 only to
the extent requlred to provlde a true 8nd falr vlew. Thls departure has Involved followlng the Statement of
R8comm6nd8d Practlce for charltles applylng FRS 102 rather than thè vérslon of the Statement of
R6comm6nded Practlce whlch Is ref8rred to In th8 Regulatlons but whlch has 8lnce b8en wllhdrawn.
Tha flnanclal 8tatoments are prepared In Sterllng, whlch 18 the functlonal currency of the Tru8t. Monetary
amounts In th88e flnancial statements are rounded lo th8 nearest £.
The flnancl818tat8ment8 have been prepared under Ihe hlstorlcal cost convenllon, [modlfled lo Includ8 the
revaluallon of fr68hold propertl68 and to Include Investment properdes and cert81n flnanclal Instruments at falr
valuel. The prlnclpal accountlng pollcl88 adopted a￿ Set out below.
1.2 Qolng ¢on¢om
At the tlme of approvlng the finanolal statemenls, the Tru8tee8 have a reasonabla expectatlon that the Trust
has adequate resources to contlnue In operatlon81 exlstence for thè for8Beaabla future. Thus the Trustees
continue to adopt th8 golng conc8m basi8 of accountlng In preparfng tha flnancial stat8m8nts.
1.3 Charltabl• fund8
Unr88trlcted fvnds arg avallable for use al the dl8cretion of the Trustee8 In furtherance of their charitable
objective8.
R88tricted funds are subject to specific condltlons by donors or grantor8 a8 to how they may be used. The
purpo888 and use8 of th8 restricted funds ar8 Set out In the notes to the flnancial ststem8nt8.
Endowment funds are subject to speclfic conditions by donors that the capital must be maintained by the
Trust.
1.4 Income
Income is recognlsed when the Trust Is18gally entitled to it after any performan￿ conditions have been met.
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognlsed once the Trust has been notified of
the donation, unless perfomiano conditions require deferral of the amount. Income tax recoverable in relation
to donations recelved under Gift Aid or deeds of covenant is recognlsed at the time of the donatlon.

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollclo•
(Contlnued)
Legacies ar8 racognised on rec81Pt or otherwise if th8 Trust hag been notified of an impending di5trlbullon, the
amount is known, and recelpt is expected. If the amount is not known, thelggacy is treated as a conlingent
asset.
1.5 Expendlture
Expendlture 18 recognlsed once there 15 a legal or constructlve obllgatlon to transfer economlc ben8flt to
thlrd party, It18 probable that a transfer of economlc beneflts wlll be requlred In settlement, and the amount of
the obllgatlon can be measured rellably.
Expendlture18 cla8slfied by actlvlty. The c08ts of each actlvlty aro made up of the total of dlr8ct e08t8 and
8hared costs, In¢ludlng 8UPPOrt C08t8 Involved In undertaklng each actlvlty. Dlrect C08ts attrlbutabl8 to a 81ngla
actlvlty ar8 allocated dlreclly to that actlvlly. Shared costs whlch contrlbute to more than one actlvlty and
8UPPOrt co8t8 whlch are not attrfbutable to a slngle actlvlty are apportloned between those aGtlvltl98 on a ba818
¢ons13t8nt wlth tho u88 of r080urce8. Central staff costs are allocated on tho b8818 of tlme 8p8nt, and
depreclation charges are allocated on the portlon of the a88et'S Use.
1.6 Tanglbla flxod a•J•t•
Tanglble flxed ass8tS 8r8 Inltlally measured at cost and 8ub8equently mea8ur8d at CO8t or valuatlon, net ol
depreclatlon and any Impalrment1088e8.
Depr8clatlon18 r8cognls8d so as to wrlte off lh8 cost or valuatlon of a888ts1888 thelr re8ldual valu88 over thelr
Useful Ilves on the followlng ba8e8'.
Leasehold land and bulldlng8
Flxturas and fittlng8
209A Stralght Llng
200h Straight Llne
The gain or1088 arlslng on tha d18P08al of an asset18 determined as the dlfference between the 881e proceed8
and the carrylng value of tha 888et, and18 recognlsed In the ststgment of flnanGlal activitle8.
1.7 Impalrm•nt of fixad a•8•t•
At aach reportlng 8nd dste, the Trust r8vI8W8 the carrylng amountB of Its tsnglble assets to determlne whether
there Is any Indlcatlon that those assets have suffered an Impalrment1058. If any such Indlcation exlsts, the
recoverable amount of the asset Is estlmated In order to determine the extent of the Impalrment loss (If any).
1.8 Cash and ca8h equfvalent8
Cash and cash equivalents includo cash in hand, deposits held at call with banks, other short-term liquid
investments with original m8turlt183 of threa month8 or less, and bank overdrafts. Bank ov8rdraftB are shown
within borrowings in current liabllities.
1.9 Flnanclal Instruments
The Trust has elected to apply the provisions of Section 11 'B8slc Financial Instruments. and Sedlon 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial in8trum8nts.
Financial Instruments are recognis8d in the Trust's balance sheet when the Trust becomes party to the
contractual provisions of the instrument.
Financlal assets and liabilltles are offset, wlth th8 net amounts presented in the financial statem8nts, when
there Is a18gally enfor￿able right to set off the r8cognised amounts and there Is an intention to s8tt18 on a net
basis or to realise the asset and settle the liabillty slmultaneously.
10-

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcl88
Baslc flnan¢lal as80t8
Basic flnanclal assets, whlch Include d8btors and cash and bank balancas. are Inltially m8a8ured at
transacllon prlce Includlng iran8action costs and are subsequently carrled at amortlsed cost uslng th8 effective
Int8rest method unless the arrang8m8nt constitut8s a flnanclng Ir8nsa¢tlon, where the transactlon 18
m88sured at the present value of th8 future racelpt8 dl8counted at a market rate of Interest. Fln8nclal assets
classlfled 8s r8C61vable wlthln one year are not amortised.
Baslc flnanclal Ilabllltle8
B881c flnanclal Ilabllltl8s, Includlng credllors and bank108ns ar8 Inldally recogn188d at tran8actlon prfca unle88
the arrangement conslltute$ a flnanclng tran8adlon, wh8r8 the debt Instrument18 mea8ur8d 8t Ihe present
value of the future payment8 dlscounted at 8 mart(el rate of Interest. Flnanclal Ilabllltles cla881fled a8 payable
wlthln on8 year are not amortlsed.
(Contlnued)
Debt In8trument8 are 8ub88quently carrled at amortlsed cost. U81ng the effectlve Int8r88t rate method.
Trad6 credltor8 are obllgatlons to pay for goods or Serv1￿8 that have been acqulred In the ordlnary cour8e of
operatlons from 8uppller8. Amount8 payable are classlfled 88 current Ilabllltle8 If payment 18 due wlthln one
year or1888. If not, they are pre88ntèd as non-current Ilabllltle8. Trade cr8dltors are recogn188d Inltlally at
transactlon prlce and Bub8equonlly measured at 8mort18ed cost U81ng the effectlve Int8re8t method.
Derncognltlon of flnanclal Ilabllltlo•
Flnanclal IlablllUe8 are derecognl8ed when th8 Trust's contractual obllgatlon8 explre or are d18charged or
cancelled.
1.10 Employeg b•noflt•
The cost of any unused hollday entitlement18 recognlsed In th8 perlod In whlch the employ8e'3 servlces are
recelved.
Termlnatlon ben8flts are recognlBed Immedlately a8 an 8xpen88 wh8n the Tru8t18 demon8trably commltted to
termlnate the employment of an employee or to provlde termlnatlon beneflts.
Crftlc•l accountlng e•tlmate8 and Judgomonts
In the appllc8tlon of th6 Trust's accountlng policles. the Trustees are requlred to make Judgements. e8llmate8
and assumption8 about the carrylng amount of assets and Ilabllitles that are not readlly apparent from other
sources. The esllmates and assoclated as8umption8 are based on hlstorical experfenca and other factors that
are consldered to be relevant. Actu81 results may dlffer from these esllmates.
The estimates and underlylng a88umptions are revl8W8d on an ongolng bas18. Revlslons to accountlng
e8Umal88 8re recognlsed in the perlod In which the estimate Is revised wherè the revlsion affects only that
perlod, or In the period of Ihe revlslon and future periods where the revlslon aff8Cts both current and future
period8.
11

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charltable actlvltlo•
Unre8trlclod R•$trfctad
funds
fund•
2025
2025
Total Unro•trl¢tad Ra8trlcted
funds
funds
2024
2024
Total
2025
2024
Fund8
Grants
Anclllary tradlng Income
Charltable rent81 Incom8
Other Incom8
17,000
1,259
40,083
245
119,226
138,228
1,259
40,083
245
1,000
107,591
108,591
35,432
35,432
58.587
119.226
177,793
36,432
107,591
144,023
Expondlturo on charltabl• actlvltl••
2025
2024
Dlrect costs
Depreclatlon and Impalrment
staff Costs
Sundry
Sesslon Dellvery
Pltch Malnt8nanc8
C8ntre Management
Cleanlng
IT Costs
Repalrs and Malntenance
Insur8nce
Accountancy
Bank Charges
Donatlon8
14.140
1,435
172
43,137
5,628
50,592
11,385
2,723
5,513
1,263
2,220
98
442
16,774
1,075
881
37.451
4,760
42,365
7,042
3,301
12,908
1,263
2,640
138,746
130,557
Analy818 by fund
Unrestrlctsd fund8
138,748
130,557
Net movement In funds
2025
2024
The net movement In funds is stated after chargingl(crediting)'.
Fees payable for the independent examination of the charity's flnanclal
statements
D8preciation of owned tangible fixed assets
2.220
14.140
2,640
16,774
12-

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Truste88
None of the Trustees (or any pèrsons ¢onn8Ct8d wlth them) r8celved any r8mun8ratlon or beneflts from the
Trust durfng the year.
Employ•••
The average monthly number of employ8e8 durfng tho year wa8..
2025
Number
2024
Number
Tot81
There were no 8mploy688 wh088 annual remuneratlon wa8 mor8 than £60,000.
Taxatlon
The charlty Is ex8mpt from t8xatlon on Its actlvltie8 becau88 811 Its Income18 applled for charttable purp08e8.
Tanglble flxed a•8gt•
L•l￿hOld Flxtur•• and
land and
bulldlng•
flttlng•
Tot•1
Co•1
Al 1 Aprll 2024
Addltlons
84,055
12,242
12,904
76,297
12.904
At 31 March 2025
64.055
25.146
89,201
D•pr•clatlon and Impalmi•nt
At 1 April 2024
D8preclatlon charged In the year
At 31 March 2025
54.939
9,115
11,466
5,025
86,405
14,140
84,054
16,491
80.545
Carrylng amount
At 31 March 2025
8,855
8,656
At 31 Maroh 2024
64.055
8,355
17.471
13-

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Debtors
2025
2024
Amounts falllng due wlthln one year:
Trade debtors
other debtor8
3,253
1,480
2,547
1,000
4,733
3,547
11 Crodltorn: amounts falllng due wlthln one year
2025
2024
Trade Gredltor8
Accruals and deferred Income
645
3,540
2,416
2,416
4,185
12 Rostrlctod fund•
The re8trlcted fund8 of the charlty comprf88 th8 un8xp8nd8d balances of donatlon8 and grant8 held on trust
Subject to 8peclfic condltlons by donors as to how they may be used.
At 1 Aprll
2024
Incomlng
re•ourGoS
Tran•f•rn At 31 March
2025
14,651
(14,651)
(1,000)
(44,916)
(14,711)
(1,587)
(8,100)
(2,440)
(3,250)
(14,750)
{3,500)
{5,000)
{2,500)
(2,500>
Bolton Fund
Lottery Cornmunlty Fund
Bolton8 CVS R36
Football Foundatlon
GM Answer Cancer
Bolton Wamis Spaces
UKSPF
Sport England
Next Steps
Erlc Wright
Bolton Cultur8 Fund
Forever Manchester Energy
1,000
59,888
14,711
1,587
8,100
2,440
3,250
14,750
3,500
5,000
2,500
2,500
14,972
14,651
119,226
(118,905)
14.972
14-

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 R98trl¢tod fund•
Prnvlou8 year:
(Contlnued)
At 1 Aprll
2023
Incomlng
rnsourcè•
Transfer• At 31 M•rch
2024
Bolton Fund
Lottery Communlty Fund
Bolton8 CVS R36
Bolton Festlve Fund
Footb811 Foundatlon
GM Answer Cancer
Communlty C08t of Llvlng
ASDA
Bolton Wam18 Sp8ce8
19,907
3.470
{19,907}
{43,819)
(20.515)
(99)
{2,151)
(1,983)
{25.803)
(600)
(1,440)
55,000
20,515
99
2,151
1,983
25,803
600
1,440
14,851
23,377
107,591
(118,317)
14,651
13 Unr••trlct•d fund•
The unrestricted funde of the charlty compr188 th8 un8XP8nded ba18nce8 of donatlons and grant8 whlch are
not subject to speclfic condltlons by donors and grantors as to how they may be used. These Includ8
d881gnated funds whlch have been Bet a8lde out of unre8trlcted funds by th8 tru8te88 for speclflc purpo888.
At 1 Aprll
2024
In￿mIng R••our¢o•
r••ourc••
oxp•nd•d
Tran•f•r• At 31 March
2025
Genar81 funds
102,324
58,567
(138,748)
118,905
141,050
Pr•vlouJ y•ar:
2023
Incomlng Re#ouru•
resource•
•xp•ndod
Tran•lor• At 31 March
2024
Genaral Funds
80.132
38,432
(130,557)
116,317
102,324
14 Analy818 of nat a8•0ts belw8•n fund8
Unrostrl¢ted
lund8
2025
Rostrlctod
funds
2025
Totol
2025
At 31 March 2025..
Tangible assets
Current ass8ts1(liablltties)
8.656
132.394
8,656
147.366
14,972
141,050
14,972
156,022
15-

BLACKROD SPORTS AND COMMUNITY CENTRE CHARITABLE
INCORPORATED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Analy818 of not a880ts between funds
(Contlnuod)
Unrnstrlcted
funds
2024
Ra8trlctsd
fund8
2024
Totsl
2024
At 31 March 2024:
Tanglble assels
Current assetsllllabllltle8)
17,471
84,853
17,471
99,504
14,651
102,324
14,651
116,975
15 Rolatod party transactlons
There were no d18do8abl8 related party tran8actlon8 durlng the year (2024 - none).
16-