REGISTERED CHARITY NUMBER: 1179297
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Keighley Table Tennis Centre CIO
Stirk Lambert & Co Chartered Accountants Russell Chambers 61a North Street Keighley West Yorkshire BD21 3DS
Keighley Table Tennis Centre CIO
Contents of the Financial Statements for the Year Ended 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
Keighley Table Tennis Centre CIO
Report of the Trustees for the Year Ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The primary objective of the charity is to facilitate and promote table tennis in the local and surrounding community with a focus of enjoyment and fitness for all.
The Centre is constructed to enable provision of large and smaller spaces for other local sporting and/or social organisations to hire at affordable rates.
Significant activities
The charity provides and maintains exceptional facilities not available elsewhere locally, at an affordable cost to both Centre members and non-members, encouraging community participation in healthy recreation and social activity. Table tennis is recognised as a good all-round activity that can be enjoyed by a diverse population of ages and ability, contributing to the physical and mental well-being of attendees.
Public benefit
The Trustees confirm they have complied with their duty to consider and apply due regard to the commission's public benefit guidance.
Volunteers
There are no paid members of staff and we are grateful for the many hours volunteers have spent supporting the Centre. Without this valuable contribution of time, energy and expertise we would not have been able to achieve so much.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The charity maintains a consistent number of paid-up members and advertises on a regular basis to increase local awareness and attract new attendees. An open day that included the Aire Valley Archers club and an exhibition by the Art4All group was held in December. The Haworth Hawks' junior players and coaches also attended the event which was enjoyed by all. Advertising in local magazines and through a leaflet drop to local schools and businesses with an article in the local newspaper promoted the event and the Centre facilities.
The Trustees made a sponsorship award to a former KTTC wheelchair player member. This was to assist with his intensive coaching fees, to support his ambition to win a place on Team GB for the Paralympic Games to be held in Los Angeles in 2028.
The Over 50s sessions continue to be a well-attended, major contributor to revenue. In addition to table tennis, the Centre provides space for other sporting and/or recreational organisations to hire on an hourly basis. The Aire Valley Archers club and Art4All group have maintained their association with the Centre and it is hoped these relationships will continue, maximising use of the facility and contributing to revenues.
Open drop-in sessions continue to be popular. They offer opportunities for members and non-members who cannot attend during the daytime Monday to Friday to make use of the facilities within a structured group session. More drop-in sessions will be introduced as and when coaching resources permit.
A refurbishment programme was undertaken by Trustees and Volunteers when the court floors were repainted, the dividing nets repaired or replaced, and general maintenance tasks were completed.
FINANCIAL REVIEW
Financial position
During the year there was a net surplus of £26,050 (2024: £11,549)
Unrestricted reserves as at 31 March 2025 were £ 75,394 (2024: £49,374)
Principal funding sources
Principal funding sources are ongoing membership and pay to play fees.
Page 1
Keighley Table Tennis Centre CIO
Report of the Trustees for the Year Ended 31 March 2025
FINANCIAL REVIEW
Reserves policy
As the CIO rents a large space in an old mill it is at risk of eviction should the landlord choose to re-purpose or develop the building, or to increase rent and associated costs beyond our capacity to service them within current revenues. With this in mind the Trustees endeavour to build and retain sufficient reserves to enable an advance payment to be made in the event of a relocation. As an old building it is prone to storm damage and as a result remedial work is occasionally required at the expense of the CIO.
Going concern
The CIO is sufficiently funded to ensure it continues as a going concern.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is a Charitable Incorporated Organisation (CIO) and is controlled by its constitution.
Recruitment and appointment of new trustees
The Trustees have the authority to appoint Trustees as and when they consider it appropriate or necessary to do so. Trustees are selected according to their enthusiasm and ability to undertake the role following an advertisement and formal application process.
After an initial expression of interest, prospective Trustees are provided with an outline 'roles and responsibilities' document, and advised to review the Charities Commission portal to gain further insight. If they are still interested in becoming a Trustee they are invited to complete an application form. Application forms are reviewed by current Trustees who decide by consensus to interview and appoint an applicant. The applicant is then requested to confirm their understanding of the legal and operational requirements of the role and confirm their acceptance of the position.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1179297
Principal address
Unit S1 Keighley Business Centre South Street Keighley West Yorkshire BD21 1SY
Trustees
A Bray M Singleton Ms S Treanor
Independent Examiner
Stirk Lambert & Co Chartered Accountants Russell Chambers 61a North Street Keighley West Yorkshire BD21 3DS
Page 2
Keighley Table Tennis Centre CIO
Report of the Trustees for the Year Ended 31 March 2025
Approved by order of the board of trustees on 9 December 2025 and signed on its behalf by:
Ms S Treanor - Trustee
Page 3
Independent Examiner's Report to the Trustees of Keighley Table Tennis Centre CIO
Independent examiner's report to the trustees of Keighley Table Tennis Centre CIO
I report to the charity trustees on my examination of the accounts of Keighley Table Tennis Centre CIO (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Helen Louise Barritt The Association of Accounting Technicians
Stirk Lambert & Co Chartered Accountants Russell Chambers 61a North Street Keighley West Yorkshire BD21 3DS
9 December 2025
Page 4
Keighley Table Tennis Centre CIO
Statement of Financial Activities for the Year Ended 31 March 2025
| 31.3.25 | 31.3.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 21,568 | 90 | |
| Charitable activities | |||
| Charitable activities | 36,986 | 40,895 | |
| Other trading activities | 2 | 500 | 1,832 |
| Total | 59,054 | 42,817 | |
| EXPENDITURE ON | |||
| Raising funds | 2,311 | 3,069 | |
| Charitable activities | |||
| Charitable activities | 29,165 | 26,791 | |
| Other | 1,558 | 1,408 | |
| Total | 33,034 | 31,268 | |
| NET INCOME | 26,020 | 11,549 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 49,374 | 37,825 | |
| TOTAL FUNDS CARRIED FORWARD | 75,394 | 49,374 |
The notes form part of these financial statements
Page 5
Keighley Table Tennis Centre CIO
Balance Sheet 31 March 2025
| 31.3.25 | 31.3.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 5 | 7,317 | 8,160 |
| CURRENT ASSETS | |||
| Debtors | 6 | 2,030 | 2,855 |
| Cash at bank | 68,397 | 39,230 | |
| 70,427 | 42,085 | ||
| CREDITORS | |||
| Amounts falling due within one year | 7 | (2,350) | (871) |
| NET CURRENT ASSETS | 68,077 | 41,214 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 75,394 | 49,374 | |
| NET ASSETS | 75,394 | 49,374 | |
| FUNDS | 8 | ||
| Unrestricted funds | 75,394 | 49,374 | |
| TOTAL FUNDS | 75,394 | 49,374 |
The financial statements were approved by the Board of Trustees and authorised for issue on 9 December 2025 and were signed on its behalf by:
A Bray - Trustee
The notes form part of these financial statements
Page 6
Keighley Table Tennis Centre CIO
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance Computer equipment - 33% on cost
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
continued...
Page 7
Keighley Table Tennis Centre CIO
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Hot vending | 500 | 608 |
| Other trading income | - | 1,224 |
| 500 | 1,832 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 90 |
| Charitable activities | |
| Charitable activities | 40,895 |
| Other trading activities | 1,832 |
| Total | 42,817 |
| EXPENDITURE ON | |
| Raising funds | 3,069 |
| Charitable activities | |
| Charitable activities | 26,791 |
| Other | 1,408 |
| Total | 31,268 |
| NET INCOME | 11,549 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 37,825 |
| TOTAL FUNDS CARRIED FORWARD | 49,374 |
continued...
Page 8
Keighley Table Tennis Centre CIO
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
5. TANGIBLE FIXED ASSETS
| 5. | TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|---|
| Fixtures | |||||
| Plant and | and | Computer | |||
| machinery | fittings | equipment | Totals | ||
| £ | £ | £ | £ | ||
| COST | |||||
| At 1 April 2024 | 9,166 | - | 3,593 | 12,759 | |
| Additions | 1,251 | 575 | - | 1,826 | |
| At 31 March 2025 | 10,417 | 575 | 3,593 | 14,585 | |
| DEPRECIATION | |||||
| At 1 April 2024 | 3,300 | - | 1,299 | 4,599 | |
| Charge for year | 1,423 | 115 | 1,131 | 2,669 | |
| At 31 March 2025 | 4,723 | 115 | 2,430 | 7,268 | |
| NET BOOK VALUE | |||||
| At 31 March 2025 | 5,694 | 460 | 1,163 | 7,317 | |
| At 31 March 2024 | 5,866 | - | 2,294 | 8,160 | |
| 6. | DEBTORS: AMOUNTS FALLING | DUE WITHIN ONE YEAR | |||
| 31.3.25 | 31.3.24 | ||||
| £ | £ | ||||
| Trade debtors | - | 840 | |||
| Other debtors | 435 | 435 | |||
| Prepayments | 1,595 | 1,580 | |||
| 2,030 | 2,855 | ||||
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 31.3.25 | 31.3.24 | ||||
| £ | £ | ||||
| Trade creditors | 1,217 | 90 | |||
| Other creditors | 1,133 | 781 | |||
| 2,350 | 871 | ||||
| 8. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At 1.4.24 | in funds | 31.3.25 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 49,374 | 26,020 | 75,394 | ||
| TOTAL FUNDS | 49,374 | 26,020 | 75,394 |
continued...
Page 9
Keighley Table Tennis Centre CIO
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
8. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 59,054 | (33,034) | 26,020 |
| TOTAL FUNDS | 59,054 | (33,034) | 26,020 |
Comparatives for movement in funds
| Net | ||
|---|---|---|
| movement | At | |
| At 1.4.23 | in funds | 31.3.24 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 37,825 |
11,549 | 49,374 |
| TOTAL FUNDS 37,825 |
11,549 | 49,374 |
| Comparative net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 42,817 |
(31,268) | 11,549 |
| TOTAL FUNDS 42,817 |
(31,268) | 11,549 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.23 | in funds | 31.3.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 37,825 | 37,569 | 75,394 |
| TOTAL FUNDS | 37,825 | 37,569 | 75,394 |
continued...
Page 10
Keighley Table Tennis Centre CIO
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 101,871 | (64,302) | 37,569 |
| TOTAL FUNDS | 101,871 | (64,302) | 37,569 |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 11
Keighley Table Tennis Centre CIO
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 31 March 2025 | |||
| 31.3.25 | 31.3.24 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 21,568 | 90 | |
| Other trading activities | |||
| Hot vending | 500 | 608 | |
| Other trading income | - | 1,224 | |
| 500 | 1,832 | ||
| Charitable activities | |||
| Membership | 17,329 | 16,525 | |
| Casual table hire | 839 | 706 | |
| Winter league match play | 819 | 928 | |
| Non-sports related hire | 252 | 1,320 | |
| Sports related hire | 3,171 | 4,964 | |
| Over 50s sport sessions | 14,576 | 16,452 | |
| 36,986 | 40,895 | ||
| Total incoming resources | 59,054 | 42,817 | |
| EXPENDITURE | |||
| Other trading activities | |||
| Purchases | 2,311 | 3,069 | |
| Charitable activities | |||
| Other operating leases | 11,907 | 10,915 | |
| Rates and water | 256 | 262 | |
| Insurance | 771 | 731 | |
| Light and heat | 3,165 | 2,037 | |
| Telephone | 147 | 209 | |
| Postage and stationery | 66 | 262 | |
| Advertising | 2,426 | 563 | |
| Sundries | 3,103 | 1,542 | |
| Cleaning | 1,418 | 5,581 | |
| IT software and consumables | 1,219 | 1,335 | |
| Repairs and maintenance | 2,018 | 701 | |
| Plant and machinery | 1,423 | 1,467 | |
| Fixtures and fittings | 115 | - | |
| Computer equipment | 1,131 | 1,186 | |
| 29,165 | 26,791 | ||
| Support costs | |||
| Governance costs | |||
| Accountancy and legal fees | 1,558 | 1,408 |
This page does not form part of the statutory financial statements
Page 12
Keighley Table Tennis Centre CIO
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 31 March 2025 | |||
| 31.3.25 | 31.3.24 | ||
| £ | £ | ||
| Total resources expended | 33,034 | 31,268 | |
| Net income | 26,020 | 11,549 |
This page does not form part of the statutory financial statements
Page 13