2025-04-30-accounts - Tadcaster Community Sports Trust

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TADCASTER COMMUNITY SPORTS TRUST

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025

Charity Commission Reference Number 1188572

TADCASTER COMMUNITY SPORTS TRUST REPORT AND FINANCIAL STATEMENTS

Contents Legal and Administrative Information Statement of Trustees' Responsibilities Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements	Page 1. 2. 3 - 8. 9-10. 11. 12-13. 14-19.

TADCASTER COMMUNITY SPORTS TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Chairman :	Chairman :	Mr A Parry
Secretary :		Mr G Collins
Treasurer :		Mr B Collins
Trustees :		Mr A Parry
		Mr G Collins
		Mr B Collins
		Mr A Deakin
		Mr P McNamara
Independent Examiner :		Julie Anne Young FCA ACA
		Walter Dawson & Son
		Chartered Accountants
		First Floor Unit 12
		Pennine Business Park
		Longbow Close, Bradley
		Huddersfield
		HD2 1GQ
Bankers :		Barclays Bank PLC
		1-3 Parliament Street
		York
		YO1 8SE
Registered Office :		Queens Gardens
		Tadcaster
		LS24 9HD

TADCASTER COMMUNITY SPORTS TRUST

STATEMENT OF TRUSTEE'S RESPONSIBILITIES

The charity trustees are responsible for preparing a trustees' report and financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:

(a) select suitable accounting policies and then apply them consistently;
(b) observe the methods and principles in the Charities SORP;
(c) make judgements and estimates that are reasonable and prudent;
(d) state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
(e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for maintaining proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

TADCASTER COMMUNITY SPORTS TRUST REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30TH APRIL 2025

The trustees present their annual report and the financial statements of the charity for the year ended 30th April 2025.

The financial statements have been prepared in accordance with the charity's accounting policies and the charity's trust deed, the Charities Act 2011 and 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).

1. Structure, Governance and Management

Governing document

The Charity was formed as a Charitable Incorporated Organisation (CIO) on 16th March 2020 and is governed by its Charitable Incorporated Constitution (“the Constitution”) which was signed by the Trustees on 9th July 2020.

Organisation

The affairs of the Charity are managed by the Trustees, who are ultimately responsible for ensuring the Charity objective is fulfilled, meet by collective agreement periodically throughout each calendar year, but on no less than four occasions. The Trustees, wherever possible, delegate the day-to-day operation of its affairs to a management team. Outside the day-to-day business of the Charity, a Trustee is appointed to oversee and manage any specialist projects that utilise their key skills and experience.

Appointment of Trustees

As set out within the Constitution, the members or the Trustees may at any time decide to appoint a new charity trustee (through nomination, application or invitation) either to replace a retiring trustee or an additional appointment. Wherever possible, the Trustees will consider the specialist skills and/or experience that such additional trustees may bring to the Charity and seek to maintain a level of at least five trustees without exceeding the maximum permissible number of twelve.

TADCASTER COMMUNITY SPORTS TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH APRIL 2025

Trustee Induction and Training

Newly appointed trustees will receive a full briefing covering the history, management structure, financial position, benefits provided by the Charity along with the future aims and ambitions. In addition, copies of the following documentation will also be provided:

The Constitution and any amendments which may have been agreed;
The latest Trustees Annual Report and Financial Accounts and
The Charity Commission Guidance “CC3a-The Essential Trustee: An Introduction”

Risk Management

The Trustees take a low-risk approach to investing the Charity’s funds. The Trustees consider that in such volatile economic times, investing in short term products which may provide both income and capital growth is inappropriate. Accordingly, at the current time all funds are held in Barclays bank current and savings accounts.

In considering the annual budget and the Charity operation as a whole, the Trustees examine the major risks to which the Charity is exposed, especially the income streams which are – influenced significantly by financial capability of its members and the general public changing social behaviours being witnessed across all hospitality sectors is seen as being a potential future problem. A similar approach is applied to utility costs which form a significant element of annual expenditure.

The Trustees are provided with regular reports on the financial and operational performance of the Charity and these reports are fully considered as part of the decision-making process.

Bi-annual health and saftey inspections of the facilities are performed by Acton Jennings, an external specialist company.

Maintaining individual buildings remains a key requirement of the Charity in order to ensure both compliance with health and safety requirements and provide facilities suitable for community socialising and sporting recreation.

TADCASTER COMMUNITY SPORTS TRUST REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30TH APRIL 2025

2. Objectives and Activities

The Charity’s objectives and aims as set out in the Constitution are:

“To promote community participation in healthy recreation and the advancement of amateur sport for the benefit of the inhabitants of Tadcaster and the surrounding area through the provision of playing surfaces and facilities for the playing of amateur sport and community recreation for the benefit of the local community with the object of improving physical and mental wellbeing”.

Ensuring the Charity’s work delivers its aims and objectives

The Trustees review the aims and objectives on an annual basis and seek to ensure the Charity continues to remain focussed on its core values and main purpose. All the activities are reviewed regularly and the success each one of them makes towards the aims and objectives is fully considered.

How our activities deliver public benefit

The Trustees refer to the guidance contained within the Charity Commission's general guidance on public benefit when reviewing its aims and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives that have been set.

Our main activities and who we provide services to are described below. All of our charitable activities focus on operating and maintaining the Charity and are undertaken to further our charitable purposes for both the residents and visitors to the local community of Tadcaster.

Volunteers

The extent and scope of our service is heavily dependent on the support and commitment from a number of volunteers. The Trustees wish to acknowledge all those people who offer, without question or hesitation, their spare time to perform defined roles, assume a host of responsibilities and regularly undertake unforeseen tasks and actions. The Trustees extend thanks to all of you.

TADCASTER COMMUNITY SPORTS TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH APRIL 2025

3. Achievements and Performance

How the Charity objective and aims were delivered for public benefit during 2024/25

The Trustees key priorities for 2024/25 (as set out within the 2024/25 Annual Report) are presented below along with resultant progress and achievements recorded during the period:

The planned works in respect of minimising the Charity's carbon footprint were concluded in August 2024 with the commissioning of solar panels. This was part-funded by an

external grant of £49,900 procured from North Yorkshire Sport via the UK Shared Properity (Levelling Up) Fund. Electricity generated by the solar panels has helped to minimise the impact of ever-increasing utility costs.
The trustees have continued to work and liaise with affiliate organisations and community groups within the local area to increase utilisation and income streams at the Queens
• Gardens and Manor Fields sites. This includes several workshops funded by North Yorkshire Council in support of local businesses.

Three additional Trustees were appointed to cover social media and buildings

maintenance to further assist in delivering the Charity’s aims and objectives.
The Trust’s facilities continue to be an extremely important venue from a community perspective and without which there would be no suitable venue in the town for, amongst
other things, other local charitable organisations to hold events as well as life celebrations.

In conjunction with Tadcaster Magnets Cricket Club (TMCC), the three day “Tadfest” was

once again held and resulted in vital funds being generated both for the Charity and cricket club.

Following the successful inaugural Junior Cricket Fest held in 2023, the event was held

once again raising valuable funds for the junior cricket club and Riverside Primary School.
Several other charitable events were held throughout the year with beneficiaries including
• Mind, Andy’s Man Club, MacMillan, St Gemma’s Hospice and St Leonard’s Hospice raising over £10,000 in total.

The Trustees wish to express thanks for the time and effort donated by all Trust members in order to make these successful community events.

TADCASTER COMMUNITY SPORTS TRUST REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30TH APRIL 2025

4. Financial Review

The Charity has enjoyed a successful trading year with revenues of £147,866.

The overall net income was £175,992 and the net loss for the year is £8,229 which gives the Charity an overall fund of £378,454.

5. Reserves policy

It is the policy of the Charity to maintain a level of reserve funds to ensure its long term future.

6 Going Concern

The accounts for the year ended 30 April 2025 have been prepared on a going concern basis. The trustees have carefully considered the financial position of the Charity and consider that no material uncertainties exist with regard to its ability to continue to operate for the foreseeable future as a going concern.

Plans for 2024/25

The Trustees key priorities for 2024/25 are summarised as follows:

For Queens Gardens:

Re-roof the club building
Install photovoltaic panels to the southern roof elevation
Fit insulation to the walls
Clad the building in thermal boarding
Replace existing windows with AA rated glass
Upgrading of the outside facilities
Repainted the Pavilion

Other:

Continue to work and liaise with affiliate organisations and community groups within local area with a view to increasing utilisation and income streams at the Queens Gardens site.
Continue to source volunteers who can further assist in delivering the Charity aims and objectives.
Continue to find a solution to the chronic green space shortfalls in the town.
Maintaining a safe environment for thoise attending the Charity facilities.

TADCASTER COMMUNITY SPORTS TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH APRIL 2025

This report was approved and authorised for issue by the trustees on 19th August 2025 and signed on their behalf by:

Allan Parry Bryan Collins Chairman Treasurer

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TADCASTER COMMUNITY SPORTS TRUST

I report to the trustees on my examination of the financial statements of the charity for the year ended 30th April 2025 which are set out on pages 10 to 17.

Responsibilities and Basis of Report

As the trustees of the charity you are responsible for the preparation of the financial statements 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 2011 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 2011 Act.

Independent Examiner's Statement

I have completed my examination. I can 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:

(a) accounting records were not kept in respect of the charity required by Section 130 of the Act; or
(b) the financial statements do not accord with those records; or
(c) the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair view' which is not a matter considered as part of an independent examination.
(d) the financial statements have not been prepared in accordance with the methods and principles set out in the Charities SORP (FRS 102).

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES

OF TADCASTER COMMUNITY SPORTS TRUST

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 financial statements to be reached.

Julie Young FCCA ACA WALTER DAWSON & SON

Chartered Accountants

First Floor Unit 12 Pennine Business Park Longbow Close Bradley Huddersfield HD2 1GQ

19th August 2025

TADCASTER COMMUNITY SPORTS TRUST STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30TH APRIL 2025

Unrestricted Funds	Total 2025	2024
£ 147,866 28,126	£ 147,866 28,126	£ 215,393 28,131
175,992	175,992	243,524
9,431 174,790	9,431 174,790	18,357 160,640
184,221	184,221	178,997

( 8,229) -	( 8,229) -	64,527 -
( 8,229) 386,683	( 8,229) 386,683	64,527 322,156
378,454	378,454	386,683

All incoming resources and resources expended derive from continuing activities.

TADCASTER COMMUNITY SPORTS TRUST

BALANCE SHEET

AS AT 30TH APRIL 2025

Notes	£ £ 161,932 1 161,933 5,480 39,507 174,298 219,285 (2,764) 216,521 378,454 378,454 378,454 2025	£ £ 161,932 1 161,933 5,480 39,507 174,298 219,285 (2,764) 216,521 378,454 378,454 378,454 2025	80,434 1 80,435 7,423 71,790 229,465 308,678 (2,430) 306,248 386,683 386,683 386,683 2024	80,434 1 80,435 7,423 71,790 229,465 308,678 (2,430) 306,248 386,683 386,683 386,683 2024
9 10 11 12 15
		161,933 216,521		80,435 306,248
	219,285 (2,764)		308,678 (2,430)

		378,454		386,683
		378,454		386,683
		378,454		386,683

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

TADCASTER COMMUNITY SPORTS TRUST BALANCE SHEET AS AT 30TH APRIL 2025

The financial statements were approved and authorised for issue by the Trustees on 1st August 2025 and signed on their behalf by:

Allan Parry	Chairman
Graham Collins	Secretary
Bryan Collins	Treasurer

TADCASTER COMMUNITY SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025

1. STATUTORY INFORMATION

Tadcaster Community Sports Trust is a charity domiciled in England and Wales, registration number 1188572. The principal place of business is Queen's Gardens, Tadcaster.LS24 9HD.

2. COMPLIANCE WITH ACCOUNTING STANDARDS

The financial statements have been prepared in accordance with 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) and the Charities Act 2011.

3. ACCOUNTING POLICIES

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The presentation currency is sterling.

The particular accounting policies adopted are as follows:

(a) Donations, Legacies and Similar Incoming Resources

Donations, legacies and similar incoming resources are included in the year in which they are receivable, which is when the charity becomes entitled to the resource.
(b) Grants Receivable and Local Authority Fees Grants receivable and local authority fees are credited to the Statement of Financial Activities (SOFA) in the year for which they are received. Deferred income represents amounts received for future periods and is released to income resources in the period for which it has been received.

(c) Investment Income and Rental Income

Income from investments and from rental income is included in the SOFA in the year in which it is receivable

(d) Expenditure

All expenditure is included on an annual basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the SOFA.

TADCASTER COMMUNITY SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025

3. ACCOUNTING POLICIES (continued)

(e) Tangible Fixed Assets

Depreciation is provided on a straight line or reducing balance basis over the expected useful lives of each category of tangible fixed assets:

Club House 10% per annum on cost Club and Ground Improvements 10% per annum on cost Plant and Equipment 20% per annum on cost Fixtures and Fittings 10% per annum on cost

The trustees have included an adjustment to fixed assets in the financial statements to bring the net book value in line with the use of the assets.

(f) Investments

The investments are stated at cost.

(g) Fund Accounting

Funds held by the charity are either:

. Unrestricted general funds - these are funds which can be used in accordance with the
. Designated funds - these are funds set aside by the trustees out of unrestricted general . Restricted funds - these are funds that can only be used for particular restricted
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

DONATIONS AND LEGACIES Grant (Selby DC) Donation from Magnet 2020 Limited Donations	Unrestricted Funds	Total 2025 2024 £ £ 36,278 53,834 - 49,900 111,588 111,659 147,866 215,393
	£ 36,278 - 111,588
	147,866

4. DONATIONS AND LEGACIES

TADCASTER COMMUNITY SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025

5. OTHER INCOME

OTHER INCOME
Independent Examiners Fees Wages - Administration Legal and Professional Fees Depreciation Subscriptions Room Hire Snooker and Pool Bank Interest Accommodation Income Repairs and Renewals Bowls Expenses Events and Entertainment DIRECT COSTS Hockey Expenses Burglar Alarm Maintenance Grounds Maintenance Stationery and Computer Expenses Football Expenses SUPPORT COSTS Bank Charges Light and Heat Rates, Water and Refuse Insurance Telephone and Internet TV Rental and Licences Accountancy Sundry Expenses	Unrestricted Funds	Total 2025 £ 13,085 2,310 4,300 2,257 6,174 28,126 Total 2025 £ 1,745 3,422 17 4,247 9,431 Total 2025 24,275 79 549 8,808 5,638 5,101 58,263 1,502 12,372 1,308 1,307 3,197 6,901 15,941 1,196 28,353 174,790	2024
	£ 13,085 2,310 4,300 2,257 6,174		£ 15,724 2,735 1,692 1,810 6,170
	28,126		28,131
	Unrestricted Funds		Total 2024
	£ 1,745 3,422 17 4,247		£ 1,410 9,677 870 6,400
	9,431		18,357
	Unrestricted Funds		Total 2024
	24,275 79 549 8,808 5,638 5,101 58,263 1,502 12,372 1,308 1,307 3,197 6,901 15,941 1,196 28,353		25,857 116 519 7,121 3,942 4,532 62,694 1,534 10,777 1,053 1,052 1,131 4,518 13,749 1,759 20,286
	174,790		160,640

6. DIRECT COSTS

7. SUPPORT COSTS

TADCASTER COMMUNITY SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025

8. STAFF COSTS AND TRUSTEES' REMUNERATION

Trustees received no remuneration and were not reimbursed for any of their expenses in the period.

9. TANGIBLE FIXED ASSETS

Club House	Club and Ground Improvements	Plant and Equipment	Total
£ 13,625 -	£ 281,869 100,506	£ 57,357 9,345	£ 498,670 109,851
13,625	382,375	66,702	608,521
13,625	216,828 21,495	49,148 5,747	418,236 28,353
13,625	238,323	54,895	446,589
-	144,052	11,807	161,932
-	65,041	8,209	80,434

10. FIXED ASSET INVESTMENTS

The charity's investments at the Balance Sheet date in the share capital of the companies include the following:

Magnet 2020 Ltd

Registered Office: Queens Gardens, Tadcaster, North Yorkshire, LS24 9HD, United Kingdom Nature of business: Bar

Nature of business: Bar
	%
Class of shares:	holding
Ordinary	100.00
		2025	2024
		£	£
Aggregate capital and reserves		67,238	67,238
Profit for the period		111,588	111,659

TADCASTER COMMUNITY SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025

11. OTHER DEBTORS:

OTHER DEBTORS:
Magnet 2020 Limited CREDITORS :Amounts Falling Due Within One Year Accruals and Deferred Income	2025 £ 39,507 39,507	2024
		£ 71,790
		71,790

	2025 £ 2764	2024
		£ 2430
	, , 2,764 2,430

CREDITORS: Amounts Falling Due Within One Year

2025	2024
£	£
2,764	2,430
2,764	2,430

13. RELATED PARTY TRANSACTIONS

The Charity is the parent charity of Magnet 2020 Limited (company number 12703170) which operates the bar and catering services. Any surplus income is donated to the parent charity. The total donation in the year ended 30th April 2025 was £111,588 (2024: £111,659) of which £39,507 (2024: £ 71,790) was due for payment at the balance sheet date and is included in other debtors.

Fixed Assets Retained profit Total Equity Magnet 2020 Limited Current Assets Current Liabilities Net Assets Share Capital Turnover Expenditure Profit/Loss	2025 2024 366,218.00 £ 362,600.00 £ 366,218.00 £ 362,600.00 £	2024
	- £ - £
	3,916.00 £ 6,209.00 £ 111,127.00 £ 152,526.00 £ 47,805.00 £ 91,497.00 £
	63,322.00 £ 61,029.00 £
	1.00 £ 1.00 £ 67,237.00 £ 67,237.00 £
	67,238.00 £ 67,238.00 £

14. EMPLOYEES

The average number of employees during the year was 1 (2024:1).

TADCASTER COMMUNITY SPORTS TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025

	Incoming Resources	Outgoing Resources	Transfers	Gains and Losses At 30th April 2025
£ 386,683	£ 175,992	£ ( 184,221)	£ -	£ £ - 378,454
386,683	175,992	(184,221)	-	- 378,454