2021-03-31-accounts - Moor Allerton Sports And Social Centre

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Trustees’ Annual Report for the period

From 01 04 2020 Period start date To 31 03 2021 Period end date

Charity name: Moor Allerton Sports and Social Centre

Charity registration number: 1179842

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To provide educational & recreational facilities for the people of Leeds and surrounding areas
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The provision of facilities for playing bridge, crown green bowling, table tennis and snooker. To provide facilities for the local area to hire for education & leisure.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The trustees have had regard to the guidance issued by the Charity Commission on public benefit.

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers

Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	During the year membership fell to 345, as the facilities were not available due to Covid. Costs were reduced to minimise the drain on funds.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Sufficient reserves are held to meet unexpected expenses.
Amount of reserves held	Para 1.22	£1000.00
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	Whilst Covid continues to reduce activities at the centre, there is a risk. Trustees actively monitor & minimise costs and seek support.

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Charitable Incorporated Association
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Nominated and elected by members

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charity name	Moor Allerton Sports & Social Centre
Other name the charity uses	MASSC
Registered charity number	1179842
Charity’s principal address	Stonegate Road (Opposite Fire Station) Leeds LS17 6EL

Names of the charity trustees who manage the charity

	Trustee name	Office (if any)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Douglas Fern
	James Lawson
	Paul Shafar	Treasurer
	Linda Greenland	Secretary
	William Seddon
	Peter Williams
	Peter Carson
	Julian Hayward
	Jon Qualtrough
	Russell Stancliffe

Corporate trustees – names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	N/A
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects	N/A
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets	N/A

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees Signature(s) P. Shafar L. Greenland Full name(s) Paul Nathan Shafar Linda Anne Greenland Position (eg Treasurer Secretary Secretary, Chair, etc)

Date 4th November 2021

Moor Allerton Sports & Social Centre (Registered Charity No. 1179842)

Accounts for the year ended 31 March 2021

Independent Examiner’ Report to the Trustees of Moor Allerton Sports & Social Centre (Registered charity no 1179842) Accounts for the year ended 31 March 2021

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance 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 as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

accounts to be reached.

Jonathan Crossley ACA

Brays Chartered Accountants, 23 Market Place, Wetherby, LS22 6LQ

Date:

Moor Allerton Sports & Social Centre

Balance Sheet as at 31 March 2021

NOTES Fixed Assets Tangible Assets 4 Current Assets Stocks Debtors Cash at Bank and in Hand 5 Less Current Liabilities Contributions paid in advance Accrued room hire income Sundry Creditors & Accrued Charges Net Current Assets Total Net Assets Represented by; Transferred/Brought Forward Net Resources Per Accounts Carried Forward Signed by the Secretary and the Treasurer L Greenland Date:	31/03/2021 20,308 642 2,067 39,499 42,208 - - 3,572 3,572 38,635 58,943 26,675 32,268 58,943 P Shafar	31/03/2020 22,960 1,613 2,015 5,422
		9,050
		- 1,732 3,603
		5,335
		3,715
		26,675
		20,611 6,064
		26,675

Moor Allerton Sports & Social Centre

Statement of Financial Activities for the Year ended 31 March 2021

NOTES Incoming Resources Subscriptions Hire of Rooms Garden room rent Extra services provided to sections Bank Interest Contributions from Sections 2 Centenary celebration LCC Grant Garfield Western Grant JRS Grant Gift Aid Resources Expended Bar Deficit Charity memorial Centenary celebration costs Business Rates and Refuse Disposal Water Rates Insurance Light and Heat Wages and National Insurance Staff training Cleaning Security Maintenance Costs 3 Telephone, Web & Broadband Licence fees General Expenses Bookkeeping and payroll Accountants' Charges Legal fees Depreciation Net Incoming (Outgoing) Resources	31/03/2021 - 4,626 650 - - 22,000 - 22,451 10,000 19,222 580 79,529 972 - - 1,418 775 3,379 1,569 27,846 - 411 492 3,222 724 978 53 1,200 1,271 300 2,652 47,261 32,268	31/03/2020 9,343 21,757 1,499 243 - 29,982 530 7,700 1,070
		72,124
		2,577 270 255 2,812 1,593 3,367 12,143 19,096 - 2,274 289 13,143 750 941 352 288 1,626 1,236 3,048
		66,060

		6,064

Moor Allerton Sports & Social Centre

Notes to the Accounts for the Year ended 31 March 2021

1 Accounting policies

Basis of Accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice ‘Charities SORP (FRS 102)’, applicable accounting standards and the Charities Act 2011.

Incoming resources

Voluntary income including donations and grants that provide core funding or are of a general nature is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Incoming resources from tax reclaims are included in the statement of financial activities at the same time as the gift to which they relate.

Investment income is recognised on a receivable basis.

Resources expended

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Costs of generating funds are the costs of trading for fundraising purposes.

Taxation

As a registered charity the Centre benefits from rates relief and is generally exempt from Income Tax and Capital Gains Tax, but not VAT. Irrecoverable VAT is included in the cost of the items to which it relates.

Fixed assets

Individual fixed assets costing £100 or more are initially recorded at cost.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off each asset over its estimate useful life:

Plant and machinery 25% reducing balance basis Freehold interest in land and buildings (including heritage) 2% straight line basis Improvements to freehold land and buildings 10% straight line basis

Stocks

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stock. Net realisable value is based on selling price less expected costs to complete and sell. Donated items are not included in the financial statements until they are sold or distributed.

31/03/2021 31/03/2020

Moor Allerton Sports & Social Centre

Notes to the Accounts for the Year ended 31 March 2021

Cont'n 2,500 16,500 1,000 2,000 22,000 396 - 90 217 633 350 - 1,535 - - 3,222 Equipment 60,987 - -	Subs - - - - - Freehold Land & Buildings 15,333 - -	Subs 596 6,800 330 1,617
		9,343
		Total 87,858 - -
60,987	15,333	87,858
56,223 1,190	5,215 307	64,899 2,651
57,413	5,522	67,550
3,574	9,811	20,308
4,764	10,118	22,959
39,394 329 13 39,735

Moor Allerton Sports & Social Centre

Notes to the Accounts for the Year ended 31 March 2021

6 Freehold property

The trustees hold the freehold of Memorial Hall, Stonegate Road, Leeds, LS17 6EL.

The trustees have not recognised the building on the balance sheet due to the prohibitive cost of obtaining a valuation.

7 Contingent liability

On 9 February 2003 the trustees of charity 523757 entered into a legal charge in favour of Leeds Bridge Club Limited over the freehold described in note 6 in exchange for a sum of £35,000. The benefit of the legal charge has since been transferred to Leeds Bridge Club Trust. The legal charge was transferred to this charity from charity 523757 on 1 April 2019, along with the other assets and liabilities of charity 523757.

The sum of £35,000 inflated annually according to the Retail Price Index is repayable on the sale of the freehold or in the other circumstances specified in the legal charge.

Moor Allerton Sports & Social Centre Bar Accounts

Statement of Financial Activities for the Year ended 31 March 2021

Sales LT Vending rental receipts Costs of sales Opening Stock Purchases Closing Stock Gross Profit Overheads Gas & Repairs Vending machine Card machine and charges Wages Net Surplus/(Deficit) for the Year	1613 - (641) - - - -	31/03/2021 972 (972) - (972)	31/03/2020 21,440 206 1,397 8,708 (1,613)
			8,491
			13,155 - 150 38 15,545
			15,732
			(2,578)