## **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)**|**Dates acted if not for whole**
**year**|**Name of person (or**
**body) entitled to**
**appoint trustee (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 |**2 From Sections**
Bowls
Bridge
Snooker
Table Tennis
**3 Maintenance Costs**
Invoices Under £250
Car park repairs
Electrical repairs
Fire safety and alarm testing
Boiler repairs
Bowls Hut Refurb
Work to bowling green veranda
Landscaping / Gardening
Replace soffits
Wi-fi & networking
**4 Fixed Asset Summary**
Costs b/fwd
Additions
Disposals
Costs c/fwd
Depreciation b/fwd
Charge for Year
Depreciation c/fwd
Net Book Value at 31 March 2021
Net Book Valueat 31 March 2020
**5 Cash at Bank and in Hand**
Unrestricted Funds
Yorkshire Bank account
Bar
Cash|**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
-
-|**Cont'n**
3,424
21,860
2,049
2,649
29,982
693
170
492
668
-
-
-
2,085
8,780
255
13,143
**Building**
**Improve-**
**ments**
11,538
-
-
11,538
3,462
1,154
4,615
6,923
8,076
5,080
329
13
5,422|**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)|