Trustees’ Annual Report for the period
From 1st April 2021 To 31st March 2022
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 |
Para 1.18 | The trustees have had regard to the guidance issued by the Charity Commission on public benefit. |
| ~~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 | After Covid, we reopened partially in May, and fully in July in a socially distanced manor. Bowls, Snooker and Table Tennis returned to pre-Covid activity levels, but Bridge players have been very slow to resume face-to-face activities. Costs remained as low as possible pending return to full activity levels |
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 | The charity has net assets of £55k, and is well placed to meet its objectives in the near future. |
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | Sufficient reserves to meet unexpected expenses. |
| Amount of reserves held | Para 1.22 | £1000 |
| 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 |
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 |
Para 1.25 | Nominated and elected by members |
| ~~trustees~~ |
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 and 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 | |||
| William Seddon | Chairman | |||
| Peter Williams | ||||
| Peter Carson | ||||
| Julian Hayward | Resigned 17/10/2021 |
|||
| Jon Qualtrough | ||||
| Russell Stancliffe | ||||
| Linda Greenland | Secretary | |||
| Dagmar Reynolds | Appointed 17/10/2021 |
|||
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 rf not for whole year
Funds held as custodian trustees on behalf of others
Description of the assets held N/A in this capacity
Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets
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) | Signature(s) | P. Shafar | P. Shafar | L. Greenland | L. Greenland | |
|---|---|---|---|---|---|---|
| Full name(s) | Paul Nathan Shafar | Linda Anne Greenland | ||||
| Position (eg Secretary, Chair, etc) |
Treasurer | Secretary | ||||
| Date | 4th November 2022 |
Moor Allerton Sports & Social Centre (Registered Charity No. 1179842)
Accounts for the year ended 31 March 2022
Independent Examiner’ Report to the Trustees of Moor Allerton Sports & Social Centre (Registered charity no 1179842) Accounts for the year ended 31 March 2022
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, Riverview Court, Castle Gate, Wetherby, LS22 6LE
Date:
Moor Allerton Sports & Social Centre
Balance Sheet as at 31 March 2022
| 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: |
31/03/2022 17,954 700 1,541 41,117 43,358 - 1,476 4,130 5,606 37,752 55,706 58,944 (3,238) 55,706 P Shafar |
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 | ||
Moor Allerton Sports & Social Centre
Statement of Financial Activities for the Year ended 31 March 2022
| 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 (Surplus)/Deficit Business Rates and Refuse Disposal Water Rates Insurance Light and Heat Wages and National Insurance Centre Manager Cleaning Security Maintenance Costs 3 Telephone, Web & Broadband Licence fees General Expenses Bookkeeping and payroll Accountants' Charges Legal fees Depreciation Net Incoming (Outgoing) Resources |
31/03/2022 - 17,609 - - - 21,563 - 3,985 - 3,071 (46) 46,182 (1,185) 1,973 1,627 2,734 9,809 21,444 1,750 1,027 309 3,103 751 1,156 8 1,110 1,452 - 2,354 49,420 (3,238) |
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 |
Moor Allerton Sports & Social Centre
Notes to the Accounts for the Year ended 31 March 2022
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.
31/03/2022 31/03/2021
Moor Allerton Sports & Social Centre
Notes to the Accounts for the Year ended 31 March 2022
| 2 From Sections Bowls Bridge Snooker Table Tennis 3 Maintenance Costs Invoices Under £250 Redecorating costs Electrical repairs Fire safety and alarm testing Boiler repairs Bowls Hut Refurb Landscaping / Gardening 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 2022 Net Book Valueat 31 March 2021 5 Cash at Bank and in Hand Unrestricted Funds Yorkshire Bank account Bar Cash |
3,463 12,000 1,566 4,534 21,563 168 742 288 215 - - 1,690 3,103 Equipment Freehold Land & Buildings 60,987 15,333 - - - - |
2,500 16,500 1,000 2,000 22,000 396 - 90 217 633 350 1,535 3,222 Building Improve- ments 11,538 - - 11,538 4,615 1,154 5,769 5,769 6,923 39,394 93 12 39,499 |
Total 87,858 - - |
|---|---|---|---|
| 60,987 15,333 |
87,858 | ||
| 57,414 5,521 893 307 |
67,551 2,354 |
||
| 58,307 5,828 |
69,904 | ||
| 2,680 9,505 |
17,954 | ||
| 3,573 9,812 |
20,308 | ||
| 40,837 280 - 41,117 |
Moor Allerton Sports & Social Centre
Notes to the Accounts for the Year ended 31 March 2022
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.