GOLCAR UNITED COMMUNITY PLAYING FIELDS ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Charity Number 1179760 GOLCAR UNITED COMMUNITY PLAYING FIELDS Charlty name and number Golcar United Community Playing Fields: registered charity number 1179760. Correspondence address 7 Bonny Clough VEW. Scapegoat Hill. Huddersf￿kj HD7 4RQ Trustees lan Douglas Vvhitehead (Chair) Ben Senior Peler Gledhill David Andrew Naylor Profosslonal advlsern Bankers: HSBC, 2 Cloth Hall Street, Huddersfield. HD12ES Independent Exarniner. Louise Savage FCCA. 74 Rhubart) Hill. Alverthorpe, wakef￿ld ￿NF2 OGP. Report of the Trustees of Golcar United Community Playing Fields for the year ended 31 December 2023 Hlstory and Objectlves Fonned in September 2019 for the primary purpose of the advancement of amateur sport, recreation and sporting activib'es and development of joint projects for the community with the use of facilib'es and open space in the local area. With the oppor- tunity to build fitness, participation, skill levels and sporting interest both in a fomial and informal manner for the recreational benefit of the communty as a whole. Management and governance arrangeff*nts Golcar United Community Playing Fields will Gonsist of the folk)wing structure.. The organrsation will consist of a minimum of 3 trustees (the organisation cur- rently have 4) The trustees will be responsible for upholding the objectives of the charity and there achievement They are charged with enabling a variety of user groups to use the facilities in a safe and secure amenty All trustees will have, read. understood and are following the charity commis- sions safeguarding requirements Objective measurements will be employed to assess the perfomiance of the organisation in areas such as utilisation, partbcipation leveb and number of active user groups Procedures and pollcy The trustees will meet monthly Written minutes will be kept as a record and accounts will be made available as and when deemed ne¢v￿ry but not less than quarterly The poliGy of the organisation Y￿11 be conditioned by addressing the following Impmvement and development of the spoknng intsstructure of th8 r8C- reation81 facilities The participation levels attained trYKJening th8 scope and capaGity of the facilibes to accommodate both fomial and infonnal recreation Achieving greater community interest Achlevements and Perfomance Encouragement of an increased number of user groups as follows: Ladies football,keep fit groups. junior toumaments. summer camps, leaming ￿nIfe Infrastructure projects completed Entire sports Pttch rebuild including levelling and drainage, covered standing for 50 spectators, covered seating for 100 spectato[5. hard standing all sides. external and prtch perimeter fencing, floodlighting, clubhouse. toilet block, terracing for 250 spec- tators, match day atterKlances exceed 3(K) people Report of the Trustees of Golcar Unlted Community Playing Fields for the period ended 31 December 2023 (continued) Achievements and Perfomiance (continued) PartiCApation levels exceeding 450 Financial review and inveslment policy Two years from conception and start up it is not surprising that the majority of the resources expended is directty a result of building the infrastructure by putting the policy of recreation back onto the agenda in the community and having resources eXpend￿j approaching £300,(XXI available (as at 31 De- cember 2020) . This is entirely within the remrt of the charities objectives and attracting incom- ing resources such as Donations and Legacies to be part of that ongoing in- vestment. Matched funding will contr'nue to be the main revenue stream of the charty as investment policy will continue to identify suitable funding opportunities such as grant aid for further projects We are satisfied at this stage that have the necessary resources to sustain our future development. Statement of trustees, responslbllltles Charity law requires the trustees to prepare financial accounts for each financial yaar which show a true and fair view of the affairs of the chanty and its financial activities for that period. In preparing those financial accounts, the Trustees are required to.. 1) select suitsble accounting policies and apply them consistenljy., 2) make judgements and eslimates which are reasonable and prudent. 3) state whether applicable accounting standards and statements of recom- mended practic8 have been followed, subject to any departuresdisclosed and explained in the financial accounts, and 4) prepare the financial accounts on the going concem basis unless it is inappro- priate to presume that the charty will (x>ntinue in operats'onal existence. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to ena- ble them to ensure that the financial statements comply with the Charities Act 1993. 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 irregulari- ties. Signed on behatf of the Trustees by: David Andrew Naylor Date 22nd October 2024 Independent Examiner's Report to the Trustees of Golcar United Community Playing Fields I report on the accounts of the Charity for Ihe year ended 31 De￿mber 2023 vthich are set out on pages 5 to 8. Respective responsibilities of Trustees and Examiner The Charity's Trustees are responsible for the preparation of the accounts. The Charily considers that an audit is not required for this year (under section 43 {2) of the Charities Act 1993 (the 1993 Act) and that an independent examinab'on is required. It is my responsibilty to= 1) examine the accounts (under section 43 (3){a) of the 1993 Act)., 2) follow the procedures laid down in the General Directions given by the Charity Commission (under section 43 {7)(b) of the 1993 Act). and 3) state whether particular matters have come to our attention. Ba818 of Independent Examlnerfs Report My examination was carried out in accordan￿ with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and I consequently do not express an audit opinion on the view given by the accounts. Independent Examinerfs Report In connection with our examination. no matters have come to my attention: 1) which give me reasonable cause to believe that in any rnateri81 respect the requirements a) to keep accounts'ng records in accordance with section 41 of the 1993 Act, and b) to prepare accounts which accord with the accounting records and comply the accounting requirements of the 1993 Ad have not been met; or 2) to which. in my opinion. attention should be dravm in order to ènable a proper understanding of the accounts to be ￿Ched. Louise Savage FCCA 74 Rhubarb Hill AlverthorFe Wakefield WF2 OGP Date 22nd October 2024 GOLCAR UNITED COMMUNITY PLAYING FIELDS ststement of Flnanclal Acljvttles for the year ended 31 December 2023 Unrestricted 2023 2022 Incoming resources Donations and legacies Grants Charrtable activities 2.916 25.645 9,000 Totsl incoming resourc 30.561 9.0(￿3 Resources expended Activrties in furtherance of the charitable objective Management and administration 111,117) {1.780) (6,91n 11.614) Total resources expended (12.897) 18,531) Net movement In funds 17.664 489 Fund balances brought fonHard at 31 December 2022 158,403 157,934 Fund balances carrfod forward al 31 December 2023 176,067 158.403 GOLCAR UNITED COMMUNITY PLAYING FIELDS Balance Sheet as at 31 December 2023 Notes 2023 Restat&J 2022 Flxed asset Investments 261,713 231,767 Current assets Current account 2,919 109 Current liabilities Amounts falling due within one year (88,565) (73.473) Totsl assets 176.067 158,403 Reprnsented by:. Capltal Funds Unrestrlcted funds 176.067 158,403 The financial accounts on pages 5 to 8 were approved by the trustees on and signed on their behalf by: David Andrew Naylor Dale 22nd October 2024 GOLCAR UNITED COMMUNITY FOOTBALL FIELDS Notes to the accounts for the year ended 31 December 2023 1) Accounting pollcles and practlce a) The financial accounts have been prepared under the historical cost conven- tion. The accounts are in accordan￿ wrth applicable accounting standards. the Charities SORP (Accounting and Reporting by Charities) and comply with the Charities (Accounts and Reports) Regulats'ons 2005 issued under the Charities Act 1993. b) Donations and grants are recorded when the charrty is entitled to the income. c) Membership subscriptions are recorded when paid. d) Charitable income relates to rent recerved for use of the foolball r￿Id8. e) Expenditure for the football fields is recorded On￿ the Charity has made an unconditional commitment to pay expenditure. (Xher expenditure is in- cluded in ttr￿ accounts on an accruals basB. Q Fixed assets are recorded at cost. 2) Taxatlon The charity is a registered charity and accordingly is exempt from taxation on its income and gains vthere they are applied for charitable purposes. 2023 2022 Donatlons and legacles Donations 2,916 2,916 Grants Grants 26,646 Charitable activitios Rental income Other income 9,000 2,000 9,000 GOLCAR UNITED COMMUNITY PLAYING FIELDS Notes to the accounts for the year ended 31 December 2023 4) Analysls of charltable expendlture 2023 2022 Repairs Professional fees Advertising Light and heat Rates 6.415 3,081 -157 2.765 1.936 2,715 1,278 11,116 11,917 6) Management and administratlon Other administration costs Insurance 660 1,120 360 1,254 1,780 1,614 6) Flxed assets Football stadlum Cost brough forward Additions 231,767 29,946 261,713 7) Current Ilabllltles Amounts falling due withln one year Independent examinerfs fee Loans 300 88,266 300 73,173 88,565 73,473 8) Balance Sheet The balan￿ sheet as at 31st December 2022 has been restated due to some capital expenditu￿ being accounted for as repairs previously.