Trustees’ Annual Report for the period
From 1[st] April 2022 To 31[st] March 2023
Charity name:
Charity registration number:
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 | ||
|---|---|---|
| Policy on grant making | Para 1.38 | |
| Policy on social investment including program related investment |
Para 1.38 | |
| Contribution made by volunteers |
Para 1.38 | |
| 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 | Snooker and Table Tennis returned to pre- Covid activity levels, but Bridge players have been very slow to resume face-to- face activities. Bowls has continued to grow. Facilities for tutor groups have expanded. Hall usage increased. |
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 £56k 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 | £5,000 |
| 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 | n/a |
| Additional information (optional) You may choose to include further statements |
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 the fire station) Leeds LS17 6EL |
Names of the charity trustees who manage the charity
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Trustee name | Office (if any) | Dates acted if not for whole **year ** |
Name of person (or body) entitled to appoint trustee (ifany) |
|---|---|---|---|---|
| Douglas Fern | ||||
| James Lawson | ||||
| Linda Greenland | Linda Greenland | |||
| Paul Shafar | Treasurer | |||
| William Seddon | Chair | |||
| Peter Williams | ||||
| Peter Carson | Resigned 23/10/22 | |||
| Dagmar Reynolds | ||||
| Jon Qualtrough | Resigned 23/10/22 | |||
| 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
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for 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 adviser Name Address |
Type of adviser Name Address |
Type of adviser Name Address |
|---|---|---|
| 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) Full name(s) Position (eg Secretary, Chair, etc) Date |
L.Greenland | P. Shafar |
|---|---|---|
| Linda Anne Greenland | Paul Nathan Shafar | |
Secretary |
Treasurer | |
| 25thSeptember 2023 | ||
| 25thSeptember 2023 |
Moor Allerton Sports & Social Centre (Registered Charity No. 1179842)
Accounts for the year ended 31 March 2023
Independent Examiner’ Report to the Trustees of Moor Allerton Sports & Social Centre (Registered charity no 1179842) Accounts for the year ended 31 March 2023
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2023.
Responsibilities and basis of report
As the charity’s trustees 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 charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the 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 charity 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.
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 2023
| 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: |
31/03/2023 15,697 700 3,265 42,882 46,846 - 1,493 4,482 5,975 40,871 56,568 55,706 862 56,568 P Shafar |
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 | ||
Moor Allerton Sports & Social Centre
Statement of Financial Activities for the Year ended 31 March 2023
| NOTES Incoming Resources Hire of Rooms Contributions from Sections 2 Donation LCC 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 Bank charges Depreciation (Profit)/loss on disposal of assets Net Incoming (Outgoing) Resources |
31/03/2023 27,479 22,574 500 - - - 50,553 (2,834) 2,729 2,380 3,668 10,822 19,141 3,000 1,457 - 4,374 832 1,057 - 288 1,150 60 1,811 (244) 49,691 862 |
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) |
Moor Allerton Sports & Social Centre
Notes to the Accounts for the Year ended 31 March 2023
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.
Moor Allerton Sports & Social Centre
Notes to the Accounts for the Year ended 31 March 2023
| 2 From Sections Bowls 5,180 3,463 Bridge 12,000 12,000 Snooker 1,441 1,566 Table Tennis 3,953 4,534 22,574 21,563 3 Maintenance Costs Invoices Under £250 404 168 Redecorating costs 319 742 Electrical repairs 918 288 Fire safety and alarm testing 326 215 Boiler repairs 522 - Drain inspection 270 - Landscaping / Gardening 1,615 1,690 4,374 3,103 4 Fixed Asset Summary Equipment Freehold Land & Buildings Building Improve- ments Costs b/fwd 60,987 15,333 11,538 Additions 160 - - Disposals (1,437) - - Costs c/fwd 59,710 15,333 11,538 Depreciation b/fwd 58,307 5,828 5,769 Charge for Year 351 307 1,154 Eliminated on disposal (831) - - Depreciation c/fwd 57,827 6,135 6,923 Net Book Value at 31 March 2023 1,883 9,198 4,615 Net Book Valueat 31 March 2022 2,680 9,505 5,769 5 Cash at Bank and in Hand Unrestricted Funds Virgin Money account 42,527 40,837 Bar 355 280 Cash - - 42,882 41,117 31/03/2022 31/03/2023 |
Total 87,858 160 (1,437) |
|---|---|
| 86,581 | |
| 69,904 1,811 (831) |
|
| 70,884 | |
| 15,697 | |
| 17,954 | |
Moor Allerton Sports & Social Centre
Notes to the Accounts for the Year ended 31 March 2023
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.