Registered Charity Number **1175530**
## **JUNIOR SPORTS HUB (NORTH EAST LEEDS HAREHILLS)**
## **Report and Accounts**
**For the Year Ended 31/03/2022**
**JUNIOR SPORTS HUB (NORTH EAST LEEDS HAREHILLS)**
## **Report and accounts Contents**
||**Page**|
|---|---|
|Trustees' Report|1|
|Statement of Trustees' responsibilities|2|
|Accountants' report|3|
|Statement of Financial Activities|5|
|Income and Expenditure account|6|
|Statement of total recognised gains and losses|7|
|Recognised Gains and Losses|8|
|Movements in Accumulated Funds|8|
|Balance sheet|9|
|Notes to the accounts|10 to 12|
## **JUNIOR SPORTS HUB (NORTH EAST LEEDS HAREHILLS)**
## **The report of the trustees for the year ended 31 March 2022**
## **Introduction**
The trustees present their annual report and accounts for the year ended **31st March 2022.**
The board of trustees are satisfied with the performance of the charity during the year and the position at **31st March 2022** and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
## **Name, registered office and constitution of the charity**
_Date of formation 02_ /11/2017 _The Principal Office is_ Bilal Sports Centre, 60 Ashton Road, Leeds, LS8 5BZ _Charity Registration Number_ 1175530 _The telephone number is 07766540282_
## _**A summary of the objects of the charity as set out in its governing document.**_
To Help Young People in the community of the EAST LEEDS HAREHILLS, especially but not exclusively through leisure time activities, so as to develop their capabilities that they may glow to full maturity as individuals and members of society.
## _**Public benefit that is provided by the charity**_
We have referred to the guidance contained in the Charity commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.
## **Structure, Governance and Management**
## _**Board of Trustees**_
The property of the community shall be held in the name of four individuals as trustees who shall administer the same in all respect in accordance with the directions of the managing committee. Members of Board of Trustees are: -
Kamran Khan Imran Ali Masoom Rehman Rameez Rasihd
## _**Management committee**_
The affairs of the community shall be administered by a managing committee which includes: -
Kamran Khan Imran Ali Masoom Rehman Rameez Rasihd
1
## **JUNIOR SPORTS HUB (NORTH EAST LEEDS HAREHILLS)**
## **The report of the trustees for the year ended 31 March 2022**
## **Independent Examiner**
## **Ishfaq Shah (AFA MIPA)**
Annexe G, Oaktree House, 408 Oakwood Lane, Leeds LS8 3LG
## **Statement of Trustees' Responsibilities**
The Charities Act requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to: -
- select suitable accounting policies and then apply them consistently.
- make judgments and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 15[th] November, 2022.
## Kamran Khan
2
## **JUNIOR SPORTS HUB (NORTH EAST LEEDS HAREHILLS)**
## **Independent Examiner's Report to the trustees of the charity**
## **Report of the Independent Examiner to the trustees on the accounts of the Charity for the year ended 31 March 2022**
I report on the financial statements of the Charity on **pages 7 to 12** for the year ended **31 March 2022** which have been prepared in accordance with the Charities Act 2011 and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, adapted to meet the needs of unincorporated organisations, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005 as revised in June 2008. (The SORP), under the historical cost convention and the accounting policies set out **on page 12.**
## **Respective responsibilities of trustees and examiner**
As described on **page 2** , the Charity's trustees are responsible for the preparation of the financial statements. The trustees are satisfied that the audit requirement of Section 144 (1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit, and is eligible for independent examination, it is my responsibility to: -
a) examine the accounts under section 145 of the Charities Act.
b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and;
c) to state whether particular matters have come to my attention.
## **Basis of opinion and scope of work undertaken**
I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report, I obtain written assurances from the trustees of all material matters.
3
## **Independent Examiner's Statement, report and opinion**
Subject to the limitations upon the scope of my work as detailed above, in connection with my examination, I can confirm that this is a report in respect of an examination carried out under section 145 of the Act and in accordance with any directions given by the Commission under subsection (5)(b) of that section which are applicable;
and that, no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements
(i) to keep accounting records in accordance with section 130 of the Act.
(ii) to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act and;
(iii) that the financial statements be prepared in accordance with the methods and principles set out in the Statement of Recommended Practice - Accounting and Reporting by Charities
have not been met; or
to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached.
Independent examiner
## **Ishfaq Shah (AFA MIPA)**
Annexe G, Oaktree House, 408 Oakwood Lane, Leeds LS8 3LG
The date upon which my opinion is expressed is: 15[th] November 2022.
4
## **JUNIOR SPORTS HUB (NORTH EAST LEEDS HAREHILLS) Statement of Financial Activities**
**for the year ended 31 March 2022**
|**Incoming resources**
**_Incoming resources from generated funds_**
Voluntary Income
Activities for generating funds
**Total incoming resources**
**_Costs of generating funds_**
Costs of generating voluntary income
**_Costs of charitable activities_**
**_Governance costs_**
**Total resources expended**
**Net incoming resources**
**before transfers between funds**
**Gross transfers between funds**
**Net incoming resources before**
**Other recognised gains and losses**
**Other recognised gains and losses**
**Net movement in funds**
**Reconciliation of funds**
**_Total funds brought forward_**
**Total Funds carried forward**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**Last Year**
**Total Funds**
**2022**
**2022**
**2022**
**2021**
**£**
**£**
**£**
**£**
54,510.20
-
54,510.20
29,926
-
-
-
-|
|---|---|
||**54,510.20**
**-**
**54,510.20**
**29,926**|
||-
-
-
-
17,273
-
17,273
81,758
470
-
470
675|
||17,743
-
17,743
82,433|
|||
||36,767
-
36,767
-52,506
-
-
- -|
||36,767
-
36,767
-52,506|
||36,767
-
36,767
-52,506
-49,889
-
-49,889 2,617|
||**- 13,122**
**-**
**- 13,122**
**-49,889**|
The net movement in funds referred to above is the net incoming resources as defined in the SORP and is reconciled to the total funds as shown in the Balance Sheet on page 9 as required by the SORP.
**All activities derive from continuing operations**
**The notes on pages 10 to 12 form an integral part of these accounts.**
5
## **JUNIOR SPORTS HUB (NORTH EAST LEEDS HAREHILLS)**
## **Statement of Financial Activities**
## **for the year ended 31 March 2022 Income and Expenditure Account**
|**Turnover**
Direct costs of turnover
**Gross surplus**
Governance costs
**Surplus on ordinary activities before tax**
**Surplus for the financial year**
Gift Aid Payments
**Retained surplus for the financial year**|**2022**
**£**
54,510
17,273
37,237
470
36,767
36,767
-
36,767|**2021**
**£**
29,926
81,756|
|---|---|---|
|||-51,831
675|
|||-52,506|
|||-52,506
-|
|||-52,506|
**All activities derive from continuing operations**
**The notes on pages 10 to 12 form an integral part of these accounts.**
6
## **JUNIOR SPORTS HUB (NORTH EAST LEEDS HAREHILLS)**
## **Statement of Financial Activities for the year ended 31 March 2022**
## **Statement of Total Recognised Gains and Losses for the year ended 31 March 2022**
|Excess of Expenditure over income before realisation of
assets
Profit per Profit and Loss account
**Net Movement in funds before taxation**|**2022**
36,767
36,767
36,767|**2021**
-52,506|
|---|---|---|
|||-52,506|
|||-52,506|
**Movements in revenue and capital funds for the year ended 31 March 2022**
|**Revenue accumulated funds**
Accumulated funds brought forward
Recognised gains and losses before transfers
**Closing revenue accumulated funds**|**Unrestricted**
**Restricted**
**Total**
**Last year**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2022**
**2022**
**2022**
**2021**
**£**
**£**
**£**
**£**
-49,889 - -49,889
2,617
36,767
- 36,767
-52,506|
|---|---|
||**- 13,122**
**- -13,122**
2,617|
||**- 13,122**
**- -13,122**
-49,889|
7
## **JUNIOR SPORTS HUB (NORTH EAST LEEDS HAREHILLS)**
**Statement of Financial Activities for the year ended 31 March 2022**
|**Summary of funds**|**Designated**|**Unrestricted**|**Restricted**|**Total**|**Last Year**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**Funds**|**Total**
**Funds**|
||**2022**|**2022**|**2022**|**2022**|**2021**|
|Revenue accumulated funds|-|**-13,122**|**-**|**-13,122**|-49,889|
## **The statement of changes in resources applied for fixed assets for Charity use is shown in the notes**
The notes on pages 10 to 12 form an integral part of these accounts.
8
## **JUNIOR SPORTS HUB (NORTH EAST LEEDS HAREHILLS)**
## **Balance Sheet**
## **as at 31 March 2022**
|**Notes**
**_The assets and liabilities of the charity:_**
**Fixed assets**
Tangible assets
6
**_Total fixed assets_**
**Current assets**
Cash at bank and in hand
Debtors
amounts due within one year
7
**_Net current assets_**
**_Total assets less current liabilities_**
**Creditors: -**
amounts due after more than one year
8
**Provisions for liabilities and charges**
**Net assets including pension asset / liability**
**_The funds of the charity:_**
**Unrestricted income funds**
Unrestricted revenue accumulated funds
Designated revenue funds
**Unrestricted capital funds**
Designated fixed asset funds
**Total unrestricted funds**
**Restricted income funds**
Restricted revenue accumulated funds
**Restricted capital funds**
**Total restricted funds**
**Total charity funds**|6,770
22,653
-22|**2022**
**£**
-|1,507
-
-1,396|**2021**
**£**
-|
|---|---|---|---|---|
|||-
29,445||-
111|
||- 13,122
-
-||-49,889
-
-||
|||-29,445
- 42,567||111
-50,000|
|||- 13,122||-49,889|
|||- 13,122||-49,889|
||-||-||
|||-||-|
|||- 13,122||-49,889|
The accounts have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008)
Kamran Khan
Approved by the board of trustees on 15[th] November 2022
The notes on pages 10 to 12 form an integral part of these accounts.
9
**JUNIOR SPORTS HUB (NORTH EAST LEEDS HAREHILLS)**
## **Notes to the Accounts**
## **for the year ended 31 March 2022**
## **1 Accounting policies**
## _**Basis of preparation of the accounts**_
The financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, and all other applicable accounting standards, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, (revised June 2008) (The SORP) adapted to meet the needs of unincorporated organisations. The accounts have been drawn up in accordance with the provisions of the Charities (Accounts and Reports) Regulations 2008 Acts, and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing. Insofar as the SORP requires compliance with specific Financial Reporting Standards other than th FRSSE then the specific Financial Reporting Standards have been followed where their requirements differ from those of the FRSSE.
## _**Accounting Convention**_
The financial statements are prepared, on a going concern basis, under the historical cost convention as modified by the revaluation of freehold land and buildings and fixed asset investments.
## _**Incoming Resources**_
Incoming resources are accounted for on a receivable basis deferred as described below where appropriate. Except as described under the 'Deferred Income' accounting policy all grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
## _**Recognition of liabilities**_
Liabilities are recognised on the accrual’s basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the
## **2** _**Winding up or dissolution of the charity**_
If upon winding up or dissolution of the charity there remain any assets, after the Satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to
||**2022**|**2021**|
|---|---|---|
|**Revenue Turnover from ordinary activities**|54,510|29,926|
|**and after charging: -**|||
|Depreciation of owned fixed assets|-|-|
|Independent Examiner's Fees|470|675|
- **3 Statement that no expenses were paid to trustees or connected persons**
No expenses were paid to trustees or persons connected with them.
10
## **JUNIOR SPORTS HUB (NORTH EAST LEEDS HAREHILLS) Notes to the Accounts**
## **for the year ended 31 March 2022**
|**4 Staff Costs and Emoluments**
Gross Salaries
Employer's National Insurance|**2022**
**£**
9,929
-
9,929|**2021**
**£**
9,905
-|
|---|---|---|
|||9,905|
## **5 Trustees' Remuneration**
Neither the trustees nor any persons connected with them have received any remuneration, either in the current year or the prior year.
## **6 Tangible functional fixed assets**
|**Freehold**
**Plant,**
**Land and**
**Machinery &**
**Buildings**
**Vehicles**
**£**
**£**
**Asset cost, valuation or revalued amount**
At 1 April 2021
-
-
Additions
-
-
At 31 March 2022
-
-
**Accumulated depreciation and impairment provisions**
At 1 April 2021
-
-
Depreciation on revaluation
-
-
Charge for the year
-
-
At 31 March 2022
-
-
**Net book value**
At 31 March 2022
**-**
**-**
At 31 March 2021
-
-
**7 Creditors: amounts falling due within one year**
**2022**
**£**
Other creditors
-
Accrued expenses
-
PAYE and NI
-22
-|**Freehold**
**Plant,**
**Land and**
**Machinery &**
**Buildings**
**Vehicles**
**£**
**£**
**Asset cost, valuation or revalued amount**
At 1 April 2021
-
-
Additions
-
-
At 31 March 2022
-
-
**Accumulated depreciation and impairment provisions**
At 1 April 2021
-
-
Depreciation on revaluation
-
-
Charge for the year
-
-
At 31 March 2022
-
-
**Net book value**
At 31 March 2022
**-**
**-**
At 31 March 2021
-
-
**7 Creditors: amounts falling due within one year**
**2022**
**£**
Other creditors
-
Accrued expenses
-
PAYE and NI
-22
-|**Freehold**
**Plant,**
**Land and**
**Machinery &**
**Buildings**
**Vehicles**
**£**
**£**
-
-
-
-|**Total**
**£**
-
-|
|---|---|---|---|
||||-
-
-
-|
|||-
-|-|
|||**-**
**-**|**-**|
|||-
-|-|
|||**2022**
**£**
-
-
-22
-|**2021**
**£**
905
-
491
1,396|
|||||
11
## **JUNIOR SPORTS HUB (NORTH EAST LEEDS HAREHILLS) Notes to the Accounts**
## **for the year ended 31 March 2022**
|**8 Creditors: - Amounts Falling due after one year**
Loan account
**9 Analysis of the Net Movement in Funds**
Net movement in funds from Statement of Financial Activities
Net resources applied on functional fixed assets
**Net movement in funds available for future activities**|**2022**
**£**
42,567
**2022**
**£**
36,767
-
36,767|**2021**
**£**
50,000
**2021**
**£**
-52,506
-|
|---|---|---|
|||-52,506|
12