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2020-08-31-accounts

The 5IVES COMMUNITY SPORTS CLUB Charity report of the trustees for the ear endin 31 Au ust 2020 y g g

The trustees of 5ives community sports club present their annual report and accounts for the year ending 31[st] August 2020 and comply with the Charities Act 2011.

Our Aims

Despite the year being very difficult due to the Pandemic we still strived to meet our aims when we were open, and the six months prior to lockdown and the month after prior to end of year were very positive. The community club operates in an area of multiple deprivation in Kendray, Barnsley South Yorkshire and the objects of the charity are the promotion of community participation in healthy recreation for the public benefit by providing facilities for playing sports capable of improving health including but not limited to football and hockey.

We aim to provide facilities and opportunities to improve the health and wellbeing of the local community through projects and initiatives involving sport participation.

Our Objectives

Our objectives are set to reflect our charitable aims and we set out the same objectives as the previous year as agreed by our members and Trustees, but these were impossible to meet due to the Covid-19 Pandemic. In setting our objectives and planning our activities our Trustees have given careful consideration to the Charity Commission’s public benefit guidance.

Our key objectives for the year included:

Once the mandatory closures were in place from March 2020 the key aim was to safeguard staff and the facility. We immediately contacted all staff the day after the mandatory closure and said that we would be paying wages in full this month and described our plans to receive a grant form Sport England to cover costs- this was before the Furlough scheme was introduced. The work of the operations manager in this area proved invaluable as we gained a grant from sport England to cover costs including wages until July 2020 and this was cascaded to all staff to ensure they felt safe in terms of finances. During the months from March to July the furlough scheme was introduced, and we advised staff that they

would be receiving full pay- topped up by the Charity. This safeguarded the staff and on a human level was the most important. Then Grants from Government were introduced to the hospitality and leisure industry which safeguarded the facility.

Review of Activities and Achievements

The year 2019/20 was a very difficult one due to the pandemic of covid-19 and having a year-on-year impact on our objectives was not comparable, however prior to the closure in lockdown March 2020 we had a positive 6 months from September 2019 to February 2020. We were successful in an application for funding to start a over 55s walking football programme which met the targets of 30 participants within six weeks. The Coalfields Game on programme and the Reds in the Community youth programmes- both which provided free football for children in the local area were a great success and this ran for the full six months util lockdown. The junior winter training was also up year on year 5IVES was also chosen to be a Football Association venue for the Peoples Cup due to take place in March 2020 with four different groups awarded: walking football, under 18’s, women and girls and over 35s which was cancelled and will be revisited in 2021.

The Uncertainty of the Pandemic was a large factor and we dealt with it very well under the circumstances. We were part of the mandatory closure for the lockdown lasting March 2020- July 2020 and our staff were put on furlough with the Charity topping up all staff remuneration to 100%.

We contacted all our providers to cancel services we did not need such as BIFFA waste collection and ensured the facility was securely closed. Periodic visits to the facility to check on security found many instances of vandalism of the netting and rebound boards where local people had broken in to use the pitches. We applied for and secured funding from Sport England to cover our fixed costs from march to July and the damage to the facility which gave us piece of mind as at that stage none knew what the future held. In addition, we received the LRSG Government Grant to support with the closure and lack of income. We reopened on July 27[th] with a lot of pent-up demand for sport and the staff and management prepared and coped with this magnificently. The restart of sport was planned under the guidance of Sport England, The F.A and the local F.A. with Reds in the Community, The Coalfields Trust Game on, the NHS recovery teams plus many local Junior and adults’ sports players very happy to get back participating in sport and physical activity. A robust Risk Assessment was carried out prior to opening with the relevant PPE being provided to staff and members. Messages were relayed on social media with a walk round video of the one-way system and social distancing measures in place. The month from reopening to the end of this reporting year showed a year-on-year increase of 40% in visits to the centre. After discussing this at Staff meetings it was clear the reason was two-fold, the first being pent up demand from members all wanting to play after a long period of inactivity and secondly the other facilities locally namely the school pitches and the indoor venues were still under mandatory closure. This allowed us to promote our charity to the people that chose to play at our venue who had been playing at other facilities.

Public Benefit and Partnership Working

The organisation provides sports training facilities for use at its purpose built complex at Kendray Playing Fields, Hunningley Lane, Barnsley, West Yorkshire S70 3JR. The complex

comprises six five-a-side artificial turf pitches and two seven-a-side artificial turf pitches. All of the pitches are floodlit and are self-contained with netting and rebound boards of which there are none similar in the borough. Our pavilion has changing rooms and a social area.

We are involved in running the same number of programmes as the last year but with a significant decrease in participation due to the mandatory closure from March to July 2020.. September 2019 to February 2020 was a very positive start for all the programmes, and below are a few that were of significant mention:

(a) Barnsley MBC Leisure card

We saw an increase in the participation of BMBC Leisure card users for the six months we were open, and this shows our relationship with the council and marketing of the programme was of use. This helps people on low incomes gain access to our facility We are still the only private leisure facility in the Borough that provides discounts for the unemployed, students and Barnsley residents on government benefits through the council’s leisure card. Half price sports activity is available on production of the card at the centre.

(b) Reds in the Community

Since 2018 we have worked with Barnsley council and Barnsley F. C’s ‘Reds in the community’ to provide free football sessions at the centre to increase healthy activity for children within the local area. The sessions continued into the year August 2019 to February 2020 with high numbers and a few of the children who had been causing antisocial behaviour issues were seen to be involved which is a great success. The sessions were oversubscribed when lockdown ended in July 2020 and we have discussed the idea of running school holiday clubs in liaison with Barnsley FC for underprivileged children.

(c) Coalfields Trust Game on Programme

The organisation works closely with The Coalfields Trust and these sessions providing free football have been running for several years in various old mining locations across the country. Our facility was chosen to participate, and we believe the sessions make a huge impact on local people through learning about teamwork, leadership, and the importance of physical activity. In July 2020, the sessions were essential to get inactive people active again after the lockdown.

(d) Walking football – We were successful in being awarded funding for an over 55s walking football project in 2020 and this started in January 2020- within six weeks the programme had recruited 30 participants and four volunteers to play walking football twice a week which was the target for the full year. We promoted it through social media and word of mouth soon followed- then we had to close in March. They picked up from where they left off in July and played through to the end of this reporting period with a further four months to go of the initial project which runs into next years report.

Future Plans

There is frequent communication with members and the public regarding their opinions on the facility in terms of the programmes we run and also the set up of the pitches regarding the netting, turf and boards etc. The plan for next year ending 2021 is to start discussions with the local council and The Football Foundation regarding the replacement of the turf and also erecting fencing for safety reasons. These two areas will be the main focus in terms of long-term sustainability of the facility. On a day to day scale we simply want to get back to the level we were at before in terms of delivering the programmes we could. As of August 2020 the restrictions have been lifted but we are very much in a place of the unknown and will continue to take guidance form Central Government, The F.A, Sport England and the Council.

Our Finances

The financial statements show a turnover of £126,529 for the year ending August 2020. This is an increase of circa £20k from the previous year. £78k of these funds were from six months of trading in between the mandatory lockdowns and this trading accounted for 6 months of the year which would have been a circa 40% increase pro rata year on year. This was due to a positive start from August 19 to the first lockdown in March 2020 and strong demand post lockdown one from July to November and the month of December. This also included £6,880 of restricted funds from the Coalfields Trust to run the walking football programme which was a huge success. The Charity received £48k from Grants from Sport England, Coalfelds Trust for walking football plus Government Grant for mandatory closure. Normally the principal source of income is fees to hire the pitches, and this allows us to provide the projects and services we do. The Trustees are continuing their strategy of deploying all net incoming resources to investing in the charitable purposes and fabric of our sports facility. We used some of the funds in August this year to invest in the facility both inside and out, this included new rebound netting for the pitches, refurbishment of the toilets, changing rooms and reception area plus new equipment for our members. We normally receive 80% business rates relief and apply annually for the 20% discretionary relief but this year we were awarded the standard 100% relief of rates by local government for the hospitality and leisure industry due to the Covid pandemic. We also pay tax as an employer through the PAYE and national insurance contributions we make and use the Peoples Pension for our pension contributions.

Reserves and Financial Health

Due to the success of the facility pre and post lockdown and Grant Funding the reserves are strong, and we plan to discuss with the local council the option of erecting fencing around the pitches to stop antisocial behaviour and vandalism plus we will be discussing with the Football Foundation the options for us to apply for Grant funding to renew the pitches which will cost circa £40k for the five pitches that are near end of life. Being laid in 2015 they have a circa 5–7-year lifespan dependant on use. The Charity is in a strong financial position with the only debt now being to Power league Fives of circa £15k being paid at £500 per calendar month. The trustees are happy with the financial position and are positive for the safeguarding of the facility in terms of programmes, membership and future plans.

Pension Liability

WPA (Workplace Advice Group) provided the annual health check in 2020 and all information was cascaded through management to staff regarding investment performance and option of pension contributions amounts as well as the information slideshow. The Peoples Pension is continuing to be the pension provided by the charity for the employees. The rates have increased and this was disseminated to staff and payroll at the accountants to update software accordingly.

Structure, Governance and Management

The directors who are trustees meet quarterly to discuss the facility and its stewardship, management, and position. This was made difficult during the lockdown but there was effective communication between the Trustees, Operations manager, general manager, and staff throughout lockdown and prior and after opening as it was unchartered territory for everyone. We believe the Charity behaved very professionally and with integrity. The management undertaken by the General Manager and Operations Director are critical to the continued success of the Charity. The Charity Trustees are responsible for the overall management and control of the charity and meet four times a year. The operations director is the key decision maker in terms of operating decisions and has been responsible for all successful key funding applications, making our key contacts with other relevant groups this is implemented by the general manager on a day to day basis.

All trustees give of their time freely and no remuneration or expenses were paid in the year.

Key Management Personnel

The Trustees consider that they, together with the Facility management, comprise the Key Management Personnel. The Trustees give of their time freely and the pay and remuneration of staff is set using a number of criteria:

Organisational Management

During the Pandemic, the Trustees have met remotely, and the Operations Manager has initiated furlough payments, Grant applications, services restructure, risk assessments and staff communication. The Trustees and operations Manager determine the general policy of the facility such as funding streams research, project prioritising, partnership working. The day to day running of the charity is delegated to the General manager supported by operations Manager. The general manager undertakes the key leadership role day to day staff rotas, task lists for receptionists, ordering equipment, providing bookings, maintenance of the building and pitches.

Risk Management

Risk management was a key area of discussion in the weeks and months building up to reopening after the lockdown March-July. Sport England and the Football Association provided information on how to reopen safely and we combined this with local information form the Borough Council to produce a fit for purpose Covid-19 risk assessment including PPE, social distancing, and other relevant measures in line with Government guidelines. In addition, we also have several more standard risk management controls within the facility and are updated annually. We have the following procedures with documents in place: *Anti bullying policy

*Safeguarding and Child Protection policy

*Anti-racism policy

*Building and outdoor areas Risk Assessments.

The General Manager is responsible for the overseeing of the risks faced by the facility and completing the daily pitch and building RA.

Governor Recruitment and Training

The Trustees requires breadth and depth of experience to carry out its duties effectively and efficiently. When recruiting new trustees the important attribute is a passion for the work of our facility and a background in a relevant part of the operation of the facility. We believe the background of trustees should meet one or more of the following criteria: -A legal background -A financial/accounting background

-Local knowledge of sport in the area -Senior managerial experience -Self-employed business experience -Marketing experience

Professional Advisers

-Pension regulators Workplace Advice Group Cinnamon House Cinnamon Park, Crab Lane, Warrington WA2 0XP -Solicitors: RGB Accountants 121 Moffat St, Glasgow G5 0NG -NatWest Business, market street, Barnsley S70 2QE

REGISTERED COMPANY NUMBER: 09164144 (England and Wales) REGISTERED CHARITY NUMBER: 1181387

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 August 2020

for

5ives Community Sports Club

KPP Glasgow South Ltd Chartered Certified Accountants 121 Moffat Street Glasgow G5 OND

5ives Community Sports Club

Contents of the Financial Statements for the Year Ended 31 August 2020

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4 to 5
Notes to the Financial Statements 6 to 11
Detailed Statement of Financial Activities 12

5ives Community Sports Club

Report of the Trustees

for the Year Ended 31 August 2020

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

09164144 (England and Wales)

Registered Charity number

1181387

Registered office

Kendray Playing Fields Hunningley Lane Burnsall Grove Barnsley S70 3JR

Trustees

H W Smith R K Henry R Kilpatrick

Independent Examiner

Brendan McNulty KPP Glasgow South Ltd Chartered Certified Accountants 121 Moffat Street Glasgow G5 OND

Approved by order of the board of trustees on 26 April 2021 and signed on its behalf by:

Russell Henry

Russell Henry (May 5, 2021 21:42 GMT+1)

R K Henry - Trustee

Page 1

Independent Examiner's Report to the Trustees of 5ives Community Sports Club

Independent examiner's report to the trustees of 5ives Community Sports Club ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2020.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Brendan McNulty KPP Glasgow South Ltd Chartered Certified Accountants 121 Moffat Street Glasgow G5 OND

26 April 2021

Page 2

5ives Community Sports Club

Statement of Financial Activities

for the Year Ended 31 August 2020

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
77,955
Charitable activities
Grants
48,574
Total
126,529
EXPENDITURE ON
Raising funds
2
107,179
Other
99
Total
107,278
NET INCOME
19,251
RECONCILIATION OF FUNDS
Total funds brought forward
(6,845)
TOTAL FUNDS CARRIED FORWARD
12,406
Restricted
fund
£
-
6,858
6,858
-
-
-
6,858
-
6,858
31.8.20
Total
funds
£
77,955
55,432
133,387
107,179
99
107,278
26,109
(6,845)
19,264
31.8.19
Total
funds
£
103,947
-
103,947
94,951
116
95,067
8,880
(15,725)
(6,845)

The notes form part of these financial statements

Page 3

5ives Community Sports Club

Balance Sheet

Balance Sheet
31 August 2020
31.8.20 31.8.19
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Intangible assets 7 2 - 2 2
Tangible assets 8 27,450 - 27,450 29,993
27,452 - 27,452 29,995
CURRENT ASSETS
Stocks 9 225 - 225 225
Cash at bank and in hand 13,614 6,858 20,472 100
13,839 6,858 20,697 325
CREDITORS
Amounts falling due within one year 10 (13,385) - (13,385) (16,165)
NET CURRENT ASSETS 454 6,858 7,312 (15,840)
TOTAL ASSETS LESS CURRENT
LIABILITIES 27,906 6,858 34,764 14,155
CREDITORS
Amounts falling due after more than one year 11 (15,500) - (15,500) (21,000)
NET ASSETS 12,406 6,858 19,264 (6,845)
FUNDS 13
Unrestricted funds 12,406 (6,845)
Restricted funds 6,858 -
TOTAL FUNDS 19,264 (6,845)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 4

5ives Community Sports Club

Balance Sheet - continued

31 August 2020

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 26 April 2021 and were signed on its behalf by:

Russell Henry

Russell Henry (May 5, 2021 21:42 GMT+1)

R K Henry - Trustee

The notes form part of these financial statements

Page 5

5ives Community Sports Club

Notes to the Financial Statements

for the Year Ended 31 August 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income recognition

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure and liabilities

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Goodwill

Goodwill was written off on acquisition.It is being carried at a £2 nominal value.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. There are currently no restricted funds being managed by the charity.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Leasehold property

The leasehold property was acquired by a series of payments settling debts due by the predecessor operator. This is being written off over thirteen years in equal instalments. The lease expires in August 2031.

Page 6

continued...

5ives Community Sports Club

Notes to the Financial Statements - continued

for the Year Ended 31 August 2020

2. RAISING FUNDS

Raising donations and legacies

Support costs
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
31.8.20
£
101,225
31.8.20
£
2,543
31.8.19
£
86,071
31.8.19
£
2,561

3. NET INCOME/(EXPENDITURE)

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2020 nor for the year ended 31 August 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2020 nor for the year ended 31 August 2019.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
103,947
EXPENDITURE ON
Raising funds
94,951
Other
116
Total
95,067
NET INCOME
8,880
RECONCILIATION OF FUNDS
Total funds brought forward
(15,725)
TOTAL FUNDS CARRIED FORWARD
(6,845)
Restricted
fund
£
-
-
-
-
-
-
-
Total
funds
£
103,947
94,951
116
95,067
8,880
(15,725)
(6,845)

continued...

Page 7

5ives Community Sports Club

Notes to the Financial Statements - continued for the Year Ended 31 August 2020

6. CAPITAL ACQUISITION OF LEASEHOLD

In 2019 the charity trustees capitalised £31,780 of payments made to settle debts due by the predecessor operator. The payments were necessary to facilitate the transfer of the lease.

7. INTANGIBLE FIXED ASSETS

7. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 September 2019 and 31 August 2020 59,000
AMORTISATION
At 1 September 2019 and 31 August 2020 58,998
NET BOOK VALUE
At 31 August 2020 2
At 31 August 2019 2
8. TANGIBLE FIXED ASSETS
Short
leasehold Equipment Totals
£ £ £
COST
At 1 September 2019 and 31 August 2020 31,780 1,261 33,041
DEPRECIATION
At 1 September 2019 2,445 603 3,048
Charge for year 2,444 99 2,543
At 31 August 2020 4,889 702 5,591
NET BOOK VALUE
At 31 August 2020 26,891 559 27,450
At 31 August 2019 29,335 658 29,993
9. STOCKS
31.8.20 31.8.19
£ £
Stocks 225 225

continued...

Page 8

5ives Community Sports Club

Notes to the Financial Statements-continued Notes to the Financial Statements-continued
for the Year Ended 31 August 2020
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.20 31.8.19
£ £
Bank loans and overdrafts (see note 12) 6,858 2,462
Credit card creditor - 1,901
Other creditors 934 3,370
Social security and other taxes 4,877 5,366
Accrued expenses 716 3,066
13,385 16,165
11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.20 31.8.19
£ £
Other loans (see note 12) 15,500 21,000
12. LOANS
An analysis of the maturity of loans is given below:
31.8.20 31.8.19
£ £
Amounts falling due within one year on demand:
Bank overdrafts 6,858 2,462
Amounts falling due between two and five years:
Powerleague Fives Ltd 15,500 21,000
13. MOVEMENT IN FUNDS
Net
movement At
At 1.9.19 in funds 31.8.20
£ £ £
Unrestricted funds
General fund (6,845) 19,251 12,406
Restricted funds
Coalfields Walking Football - 6,858 6,858
TOTAL FUNDS (6,845) 26,109 19,264

continued...

Page 9

5ives Community Sports Club

Notes to the Financial Statements - continued

for the Year Ended 31 August 2020

13. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
126,529
Restricted funds
Coalfields Walking Football
6,858
TOTAL FUNDS
133,387
Comparatives for movement in funds
At 1.9.18
£
Unrestricted funds
General fund
(15,725)
TOTAL FUNDS
(15,725)
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
103,947
TOTAL FUNDS
103,947
A current year 12 months and prior year 12 months combined position is as follows:
At 1.9.18
£
Unrestricted funds
General fund
(15,725)
Restricted funds
Coalfields Walking Football
-
TOTAL FUNDS
(15,725)
Resources
Movement
expended
in funds
£
£
(107,278)
19,251
-
6,858
(107,278)
26,109
Net
movement
At
in funds
31.8.19
£
£
8,880
(6,845)
8,880
(6,845)
Resources
Movement
expended
in funds
£
£
(95,067)
8,880
(95,067)
8,880
Net
movement
At
in funds
31.8.20
£
£
28,131
12,406
6,858
6,858
34,989
19,264

continued...

Page 10

5ives Community Sports Club

Notes to the Financial Statements - continued

for the Year Ended 31 August 2020

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Coalfields Walking Football
TOTAL FUNDS
Incoming
resources
£
230,476
6,858
237,334
Resources
Movement
expended
in funds
£
£
(202,345)
28,131
-
6,858
(202,345)
34,989

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2020.

Page 11

5ives Community Sports Club

Detailed Statement of Financial Activities
for the Year Ended 31 August 2020
31.8.20 31.8.19
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Sales & hire income 77,955 103,947
Charitable activities
Grants 55,432 -
Total incoming resources 133,387 103,947
EXPENDITURE
Other trading activities
Purchases 3,509 6,435
Depreciation of tangible fixed assets 2,445 2,445
5,954 8,880
Other
Depreciation - equipment 99 116
Support costs
Management
Wages 47,485 43,743
Pensions 4,154 3,859
Rates 1,946 2,526
Insurance 3,345 2,738
Telephone & postages 1,203 1,383
Printing,stationery & adverts 678 504
Heat & light 11,781 16,834
Sundries 1,733 148
Referees & coaches fees 2,795 4,656
Travelling expenses 159 169
Repairs & cleaning 21,347 3,392
Security costs 778 2,200
Subscriptions 466 257
Accountancy 2,505 1,710
Legal fees 432 432
100,807 84,551
Finance
Bank charges & interest 418 847
Bank loan interest - 113
Credit card charges & interest - 560
418 1,520
Total resources expended 107,278 95,067
Net income 26,109 8,880

This page does not form part of the statutory financial statements

Page 12

L089_6-Charities report - 21.1-CHA-BMC-20210 505.PDF

Final Audit Report

2021-05-06

Created: 2021-05-05 By: Brendan McNulty (brendan@kppgs.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAIV2bhHzBI1KAG8Uu2TwvMcv7F2sVSLCk

"L089_6-Charities report - 21.1-CHA-BMC-20210505.PDF" Histo ry

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REGISTERED COMPANY NUMBER: 09164144 (England and Wales) REGISTERED CHARITY NUMBER: 1181387

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 August 2020

for

5ives Community Sports Club

KPP Glasgow South Ltd Chartered Certified Accountants 121 Moffat Street Glasgow G5 OND

5ives Community Sports Club

Contents of the Financial Statements for the Year Ended 31 August 2020

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4 to 5
Notes to the Financial Statements 6 to 11
Detailed Statement of Financial Activities 12

5ives Community Sports Club

Report of the Trustees

for the Year Ended 31 August 2020

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

09164144 (England and Wales)

Registered Charity number

1181387

Registered office

Kendray Playing Fields Hunningley Lane Burnsall Grove Barnsley S70 3JR

Trustees

H W Smith R K Henry R Kilpatrick

Independent Examiner

Brendan McNulty KPP Glasgow South Ltd Chartered Certified Accountants 121 Moffat Street Glasgow G5 OND

Approved by order of the board of trustees on 26 April 2021 and signed on its behalf by:

Russell Henry

Russell Henry (May 5, 2021 21:42 GMT+1)

R K Henry - Trustee

Page 1

Independent Examiner's Report to the Trustees of 5ives Community Sports Club

Independent examiner's report to the trustees of 5ives Community Sports Club ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2020.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Brendan McNulty KPP Glasgow South Ltd Chartered Certified Accountants 121 Moffat Street Glasgow G5 OND

26 April 2021

Page 2

5ives Community Sports Club

Statement of Financial Activities

for the Year Ended 31 August 2020

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
77,955
Charitable activities
Grants
48,574
Total
126,529
EXPENDITURE ON
Raising funds
2
107,179
Other
99
Total
107,278
NET INCOME
19,251
RECONCILIATION OF FUNDS
Total funds brought forward
(6,845)
TOTAL FUNDS CARRIED FORWARD
12,406
Restricted
fund
£
-
6,858
6,858
-
-
-
6,858
-
6,858
31.8.20
Total
funds
£
77,955
55,432
133,387
107,179
99
107,278
26,109
(6,845)
19,264
31.8.19
Total
funds
£
103,947
-
103,947
94,951
116
95,067
8,880
(15,725)
(6,845)

The notes form part of these financial statements

Page 3

5ives Community Sports Club

Balance Sheet

Balance Sheet
31 August 2020
31.8.20 31.8.19
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Intangible assets 7 2 - 2 2
Tangible assets 8 27,450 - 27,450 29,993
27,452 - 27,452 29,995
CURRENT ASSETS
Stocks 9 225 - 225 225
Cash at bank and in hand 13,614 6,858 20,472 100
13,839 6,858 20,697 325
CREDITORS
Amounts falling due within one year 10 (13,385) - (13,385) (16,165)
NET CURRENT ASSETS 454 6,858 7,312 (15,840)
TOTAL ASSETS LESS CURRENT
LIABILITIES 27,906 6,858 34,764 14,155
CREDITORS
Amounts falling due after more than one year 11 (15,500) - (15,500) (21,000)
NET ASSETS 12,406 6,858 19,264 (6,845)
FUNDS 13
Unrestricted funds 12,406 (6,845)
Restricted funds 6,858 -
TOTAL FUNDS 19,264 (6,845)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 4

5ives Community Sports Club

Balance Sheet - continued

31 August 2020

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 26 April 2021 and were signed on its behalf by:

Russell Henry

Russell Henry (May 5, 2021 21:42 GMT+1)

R K Henry - Trustee

The notes form part of these financial statements

Page 5

5ives Community Sports Club

Notes to the Financial Statements

for the Year Ended 31 August 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income recognition

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure and liabilities

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Goodwill

Goodwill was written off on acquisition.It is being carried at a £2 nominal value.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. There are currently no restricted funds being managed by the charity.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Leasehold property

The leasehold property was acquired by a series of payments settling debts due by the predecessor operator. This is being written off over thirteen years in equal instalments. The lease expires in August 2031.

Page 6

continued...

5ives Community Sports Club

Notes to the Financial Statements - continued

for the Year Ended 31 August 2020

2. RAISING FUNDS

Raising donations and legacies

Support costs
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
31.8.20
£
101,225
31.8.20
£
2,543
31.8.19
£
86,071
31.8.19
£
2,561

3. NET INCOME/(EXPENDITURE)

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2020 nor for the year ended 31 August 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2020 nor for the year ended 31 August 2019.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
103,947
EXPENDITURE ON
Raising funds
94,951
Other
116
Total
95,067
NET INCOME
8,880
RECONCILIATION OF FUNDS
Total funds brought forward
(15,725)
TOTAL FUNDS CARRIED FORWARD
(6,845)
Restricted
fund
£
-
-
-
-
-
-
-
Total
funds
£
103,947
94,951
116
95,067
8,880
(15,725)
(6,845)

continued...

Page 7

5ives Community Sports Club

Notes to the Financial Statements - continued for the Year Ended 31 August 2020

6. CAPITAL ACQUISITION OF LEASEHOLD

In 2019 the charity trustees capitalised £31,780 of payments made to settle debts due by the predecessor operator. The payments were necessary to facilitate the transfer of the lease.

7. INTANGIBLE FIXED ASSETS

7. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 September 2019 and 31 August 2020 59,000
AMORTISATION
At 1 September 2019 and 31 August 2020 58,998
NET BOOK VALUE
At 31 August 2020 2
At 31 August 2019 2
8. TANGIBLE FIXED ASSETS
Short
leasehold Equipment Totals
£ £ £
COST
At 1 September 2019 and 31 August 2020 31,780 1,261 33,041
DEPRECIATION
At 1 September 2019 2,445 603 3,048
Charge for year 2,444 99 2,543
At 31 August 2020 4,889 702 5,591
NET BOOK VALUE
At 31 August 2020 26,891 559 27,450
At 31 August 2019 29,335 658 29,993
9. STOCKS
31.8.20 31.8.19
£ £
Stocks 225 225

continued...

Page 8

5ives Community Sports Club

Notes to the Financial Statements-continued Notes to the Financial Statements-continued
for the Year Ended 31 August 2020
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.20 31.8.19
£ £
Bank loans and overdrafts (see note 12) 6,858 2,462
Credit card creditor - 1,901
Other creditors 934 3,370
Social security and other taxes 4,877 5,366
Accrued expenses 716 3,066
13,385 16,165
11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.20 31.8.19
£ £
Other loans (see note 12) 15,500 21,000
12. LOANS
An analysis of the maturity of loans is given below:
31.8.20 31.8.19
£ £
Amounts falling due within one year on demand:
Bank overdrafts 6,858 2,462
Amounts falling due between two and five years:
Powerleague Fives Ltd 15,500 21,000
13. MOVEMENT IN FUNDS
Net
movement At
At 1.9.19 in funds 31.8.20
£ £ £
Unrestricted funds
General fund (6,845) 19,251 12,406
Restricted funds
Coalfields Walking Football - 6,858 6,858
TOTAL FUNDS (6,845) 26,109 19,264

continued...

Page 9

5ives Community Sports Club

Notes to the Financial Statements - continued

for the Year Ended 31 August 2020

13. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
126,529
Restricted funds
Coalfields Walking Football
6,858
TOTAL FUNDS
133,387
Comparatives for movement in funds
At 1.9.18
£
Unrestricted funds
General fund
(15,725)
TOTAL FUNDS
(15,725)
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
103,947
TOTAL FUNDS
103,947
A current year 12 months and prior year 12 months combined position is as follows:
At 1.9.18
£
Unrestricted funds
General fund
(15,725)
Restricted funds
Coalfields Walking Football
-
TOTAL FUNDS
(15,725)
Resources
Movement
expended
in funds
£
£
(107,278)
19,251
-
6,858
(107,278)
26,109
Net
movement
At
in funds
31.8.19
£
£
8,880
(6,845)
8,880
(6,845)
Resources
Movement
expended
in funds
£
£
(95,067)
8,880
(95,067)
8,880
Net
movement
At
in funds
31.8.20
£
£
28,131
12,406
6,858
6,858
34,989
19,264

continued...

Page 10

5ives Community Sports Club

Notes to the Financial Statements - continued

for the Year Ended 31 August 2020

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Coalfields Walking Football
TOTAL FUNDS
Incoming
resources
£
230,476
6,858
237,334
Resources
Movement
expended
in funds
£
£
(202,345)
28,131
-
6,858
(202,345)
34,989

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2020.

Page 11

5ives Community Sports Club

Detailed Statement of Financial Activities
for the Year Ended 31 August 2020
31.8.20 31.8.19
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Sales & hire income 77,955 103,947
Charitable activities
Grants 55,432 -
Total incoming resources 133,387 103,947
EXPENDITURE
Other trading activities
Purchases 3,509 6,435
Depreciation of tangible fixed assets 2,445 2,445
5,954 8,880
Other
Depreciation - equipment 99 116
Support costs
Management
Wages 47,485 43,743
Pensions 4,154 3,859
Rates 1,946 2,526
Insurance 3,345 2,738
Telephone & postages 1,203 1,383
Printing,stationery & adverts 678 504
Heat & light 11,781 16,834
Sundries 1,733 148
Referees & coaches fees 2,795 4,656
Travelling expenses 159 169
Repairs & cleaning 21,347 3,392
Security costs 778 2,200
Subscriptions 466 257
Accountancy 2,505 1,710
Legal fees 432 432
100,807 84,551
Finance
Bank charges & interest 418 847
Bank loan interest - 113
Credit card charges & interest - 560
418 1,520
Total resources expended 107,278 95,067
Net income 26,109 8,880

This page does not form part of the statutory financial statements

Page 12

L089_6-Charities report - 21.1-CHA-BMC-20210 505.PDF

Final Audit Report

2021-05-06

Created: 2021-05-05 By: Brendan McNulty (brendan@kppgs.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAIV2bhHzBI1KAG8Uu2TwvMcv7F2sVSLCk

"L089_6-Charities report - 21.1-CHA-BMC-20210505.PDF" Histo ry

Document created by Brendan McNulty (brendan@kppgs.co.uk)

2021-05-05 - 11:05:45 GMT- IP address: 81.133.74.55

Document emailed to Russell Henry (russellhenry@supanet.com) for signature

2021-05-05 - 11:07:23 GMT

Email viewed by Russell Henry (russellhenry@supanet.com)

2021-05-05 - 20:22:00 GMT- IP address: 84.93.57.200

Document e-signed by Russell Henry (russellhenry@supanet.com)

Signature Date: 2021-05-05 - 20:42:07 GMT - Time Source: server- IP address: 84.93.57.200

Document emailed to Brendan McNulty (brendan@kppgs.co.uk) for signature

2021-05-05 - 20:42:09 GMT

Email viewed by Brendan McNulty (brendan@kppgs.co.uk)

2021-05-06 - 07:35:51 GMT- IP address: 82.35.153.109

Document e-signed by Brendan McNulty (brendan@kppgs.co.uk)

Signature Date: 2021-05-06 - 07:36:38 GMT - Time Source: server- IP address: 82.35.153.109

Agreement completed.

2021-05-06 - 07:36:38 GMT