ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
CHARITY REGISTRATION No: 1192846
Castle View Accounting Ltd Ground Floor Offices
53 High Street Arundel West Sussex BN18 9AJ
MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
CONTENTS
| Page 3 | Legal & Administrative Information |
|---|---|
| Pages 4 to 5 | Trustees' Report |
| Page 6 | Statement of Financial Activities |
| Page 7 | Balance Sheet |
| Pages 8 to 15 | Notes to the Financial Statements |
| Page 16 | Independent Examiner's Report |
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 1192846 DATE OF REGISTRATION 17th December 2020 START OF FINANCIAL YEAR 1st January 2025 END OF FINANCIAL YEAR 31st December 2025 TRUSTEES AT 31ST DECEMBER 2025 Patrick Carlan Stephen Davies Beverley Armstrong Sharon Armitage Martin Fickling David Robertson Richard Massey Sarah Bradbury Barry Holmes (Resigned 7th February 2025) Philip Shaw (Resigned 12th February 2025) Darren Toyn (Appointed 12th February 2025) LEGAL STATUS Charitable Incorporated Organisation GOVERNING INSTRUMENT CIO - Association Registered 17th December 2020
OBJECTS
i ) For the public benefit generally but with particular reference to the inhabitants of Mansfield and its surrounding areas. ii ) To promote community participation in healthy recreation by providing: a) Facilities for athletics including running, track and field and all other related sports capable of improving fitness, health and wellbeing. b) Coaching, competition and all other services to support these services. iii ) To provide and assist in the provision of facilities for sport, recreation and other leisure time occupation of such persons with have need for such facilities by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances of for the public at large in the interest of social welfare and with the object of improving or enhancing the quality of life (physical, mental or otherwise).
CORRESPONDENCE ADDRESS 18 Riddings Croft Chesterfield Derbyshire S41 8WW PRIMARY BANKERS Lloyds Bank Plc 25 Gresham Street London EC2V 7HN INDEPENDENT EXAMINERS Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
TRUSTEES' REPORT
FOR THE YEAR ENDED 31ST DECEMBER 2025
The year 2025 marked the fourth full year in which Mansfield Harriers & Athletics Club operated and managed the track and athletics facilities at Berry Hill Park under its seven ‑ year lease with Mansfield District Council. The club has now been established as a Charitable Incorporated Organisation since December 2020 and continues to develop strongly in fulfilling its charitable purposes for the public benefit. During the coming year, the trustees intend to open discussions with the council regarding the potential extension of the current lease.
Mansfield Harriers has continued to fully meet its constitutional objectives as a CIO which are:
1. for the public benefit generally but with particular reference to the inhabitants of Mansfield and its surrounding areas;
2. to promote community participation in healthy recreation by providing (a) facilities for athletics including running, track & field and all other related sports capable of improving fitness, health and wellbeing; and (b) coaching, competition and all other services to support these activities;
3. to provide and assist in the provision of facilities for sport, recreation and other leisure time occupation of such persons who have need for such facilities by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving or enhancing quality of life (physical, mental or otherwise).
The club continues to offer these services for the public benefit, especially within Mansfield and the surrounding areas, and the trustees have had regard to the Charity Commission’s guidance on public benefit when planning activities.
Trustees met monthly, with all meetings quorate and chaired by the Club Chairman, Pat Carlan. Minutes were taken for every meeting and are available for inspection at the club. At the AGM in February, the previous Treasurer retired from the role and as a trustee; Darren Toyn was elected as Treasurer and appointed as a trustee at the same meeting. The retiring Treasurer was awarded Life Membership in recognition of his many years of service.
The club remains affiliated to England Athletics and maintains full compliance with the England Athletics “Club Standards” framework, covering welfare, quality assurance, governance and operational practice. A committed core of volunteers continues to support daily operations, with additional volunteers stepping in to assist at home fixtures and major events. Although volunteer support remains strong, the club continues to encourage new volunteers to join in order to meet growing demand.
Positive engagement took place during the year with Mansfield District Council regarding proposed developments within Berry Hill Park. Discussions focused on the potential impact of new buildings and a new playground on long ‑ established cross ‑ country routes, as well as restrictions on car parking for events. The club and the council reached a workable compromise that enabled another successful National Cross Country Relay event to take place, although parking for large ‑ events must continue to be managed off site. The development work within the park remains ongoing into 2026.
The club provided five fully qualified coached sessions each week during 2025, and training sessions saw further increases in attendance whilst membership reached 380, made up of 225 senior members and 155 juniors, with steady growth continuing across all ages and abilities. The club successfully hosted another Open Track and Field Meeting and, following track ‑ cleaning works recommended at the last inspection, welcomed the Nottinghamshire and Derbyshire County Track & Field Championships for the first time in many years. TrackMark certification remains valid until 2028, confirming that the facilities continue to meet national standards for safety and competition.
Facilities were used not only by members but also by the general public, athletes from other clubs, colleges, and schools, many of which booked the track for sports days and competitions. This level of external use strongly supports the club’s charitable objectives and obligations under the operating lease by ensuring that the facility benefits the wider local community.
The club continues to prioritise the recruitment and development of coaches and technical officials to support both its training programme and competition commitments. This remains an essential part of future planning to sustain the club’s development ‑ and provide high quality sport for all members.
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025
| Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations, Grants & Legacies 3a Charitable Activities 3b Activities for Generating Funds 3c Investment Income 3d Other Incoming Resources 3e TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Cost of Charitable Activities 4a Governance Costs 4b TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES Funds Brought Forward Transfer Between Funds 5 TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2025 2024 £ £ £ £ 2,103 4,480 6,583 6,254 47,543 - 47,543 39,826 7,418 - 7,418 4,237 2,226 - 2,226 1,422 2,397 - 2,397 - 61,687 4,480 66,167 51,739 41,511 3,248 44,759 38,985 960 - 960 900 42,471 3,248 45,719 39,885 19,216 1,232 20,448 11,854 80,281 2,133 82,414 70,560 330 (330) - - 99,827 3,035 102,862 82,414 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 9 to 15 form part of these financial statements.
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MANSFIELD HARRIERS AND ATHLETICS CLU8 (chanta Irwty8ied Organisaiwl BALANCE $HEEr AS AT 31ST DECEMBER 2025 TOTAL 31414¢-24 Not• Furn1$ Funds 314>•c.25 Flxod A•Mts T4rvibitrAss Invesim6ni8 Total Fbx•d A•i•ti 20.401 20.401 22.201 2CIA01 20N01 22.204 Cupr•nt A•••l• SI Debtor5 & Prepaymeni4 C8sh 818ank arO In Hand Tol•l Curr•MtAM•is 17 4.134 4.134 2.962 ,031 04,16S 3,035 3,035 83,066 59.788 62.760 cr4dbt lallw¢kn 4.739 4,739 2.540 NETCURREFff ASSETS 79.426 82.461 60.210 TOTAL ASSETS *omnl W" 99.•27 3.035 102.112 12,414 Cr•dllor•.' Amount• ih NET ASSETS 102,882 82,414 Fund• 01th•Ch¥Y Gfyn•iai Aeslricl£d Funds 99.827 99.827 3.035 .281 2.133 Y.03S T•t•l FyD4• 99.It27 40?.16? 4.IA.... Feb.raJ..or8 ...2.0¥................................... prcwed byih8 Tr886 m........... .... ... gntd Ih•r beh•lTbyTnMw•................. . . . r)AlIf2
MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2025
1. ACCOUNTING POLICIES
Basis of Preparation & Assessment of Going Concern
Basis of Preparation
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services have been delivered.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
Investment Gains and Losses
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
1. ACCOUNTING POLICIES (continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Unrestricted funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
Restricted funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
Designated funds
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £50.00. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
General Equipment 10% - Straight Line Basis Athletic Equipment 10% - Straight Line Basis Furniture & Fittings 10% - Straight Line Basis IT Equipment 33% - Straight Line Basis
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
2. TANGIBLE FIXED ASSETS
| Cost 01-Jan-25 Additions Net Book Value at 31-Dec-25 Depreciation 01-Jan-25 Charge Depreciation at 31-Dec-25 Net Book Value 31-Dec-25 Net Book Value 31-Dec-24 |
General Athletic Fittings & IT TOTAL Equipment Equipment Equipment Equipment 2025 £ £ £ £ £ 10,584 16,731 1,549 458 29,322 985 330 - - 1,315 11,569 17,061 1,549 458 30,637 2,458 3,845 357 458 7,118 1,946 820 352 - 3,117 4,404 4,665 709 458 10,235 7,165 12,396 840 - 20,401 8,126 12,886 1,192 - 22,204 |
|---|---|
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st December 2025: None
31st December 2024: None
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
3. INCOMING RESOURCES
| a) Donations, Grants & Legacies Gifts & Donations b) Charitable Activities Facility Hire Membership & Track Fees c) Activities for Generating Funds Advertising Income Café Income Fundraising Income Kit Sales d) Investment Income Interest e) Other Incoming Resources Sundry Income Reimbursements |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2025 2024 £ £ £ £ 2,103 4,480 6,583 6,254 2,103 4,480 6,583 6,254 15,403 - 15,403 8,283 32,140 - 32,140 31,544 47,543 - 47,543 39,826 2,550 - 2,550 1,000 3,504 - 3,504 2,787 1,315 - 1,315 450 50 - 50 - 7,418 - 7,418 4,237 2,226 - 2,226 1,422 2,226 - 2,226 1,422 657 - 657 - 1,740 - 1,740 - 2,397 - 2,397 - |
|---|---|
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
4. RESOURCES EXPENDED
| a) Cost of Charitable Activities Activities & Events Bank Charges Cafe Costs Cleaning Costs Club Kit Costs Courses Costs Depreciation Expense EA Fees League Fees Office Costs Rent & Rates Repairs & Maintenance Sundry Expenses Utility Costs ` b) Governance Costs Independent Examiners Fees 9 |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2025 2024 £ £ £ £ 10,843 - 10,843 9,870 42 - 42 25 391 - 391 2,634 222 - 222 95 2,134 - 2,134 2,043 1,038 218 1,256 - 3,117 - 3,117 2,765 7,683 - 7,683 7,357 - 1,830 1,830 450 156 - 156 271 2,220 - 2,220 1,133 7,644 1,200 8,844 3,719 - - - - 6,020 - 6,020 8,624 41,511 3,248 44,759 38,985 960 960 900 960 - 960 900 |
|---|---|
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
5. RESTRICTED FUNDS
CURRENT FINANCIAL YEAR
| Armchair Club & MBS Athletic Equipment Fund Buckley Brown EA Legal Fees Fund EA Track Cleaning EA Track Inspection Equipment Fund Event Fund Mayors Fund MDC Sports Dev Notts AAA Refurbishment Fund Rent Fund Track & Jump Pit Fund Welfare Officer Fund |
Balance Balance 01-Jan-25 Income Expenditure Transfers 31-Dec-25 £ £ £ £ £ - 480 218 - 262 584 - - - 584 1,350 1,800 1,830 - 1,320 150 - - - 150 - 1,000 1,000 - - - 1,000 - - 1,000 291 - - (330) (39) 225 - - - 225 358 - - - 358 (215) 200 200 - (215) - - - - - (807) - - - (807) 33 - - - 33 (136) - - - (136) 300 - - - 300 2,133 4,480 3,248 (330) 3,035 |
|---|---|
PREVIOUS FINANCIAL YEAR
| Athletic Equipment Fund Buckley Brown EA Legal Fees Fund Equipment Fund Event Fund League Fees Fund Mayors Fund MDC Sports Dev Notts AAA Refurbishment Fund Rent Fund Track & Jump Pit Fund Welfare Officer Fund |
Balance Balance 01-Jan-24 Income Expenditure Transfers 31-Dec-24 £ £ £ £ £ 584 - - - 584 - 3,300 450 (1,500) 1,350 150 - - - 150 (40) 1,300 - (969) 291 225 - - - 225 - - - - - 358 - - - 358 245 - 460 - (215) - 1,179 - (1,179) - (152) - 655 - (807) 33 - - - 33 (136) - - - (136) 300 - - - 300 1,567 5,779 1,565 (3,648) 2,133 |
|---|---|
The restricted funds held are wholly represented by the CIO's cash reserves and are to be expended as specified above.
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
6. INVESTMENTS
The CIO held no fixed assets investments during this or the previous financial year.
7. CASH AT BANK AND IN HAND
| Cash at Bank & in Hand 8. DEBTORS AND PREPAYMENTS Sundry Debtors |
Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Dec-25 31-Dec-24 £ £ £ £ 80,031 3,035 83,066 59,788 80,031 3,035 83,066 59,788 Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Dec-25 31-Dec-24 £ £ £ £ - - - - - - - - |
|---|---|
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Independent Examiners Fees Sundry Creditors |
Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Dec-25 31-Dec-24 £ £ £ £ 960 - 960 900 3,779 - 3,779 1,640 4,739 - 4,739 2,540 |
|---|---|
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The CIO held no long term liabilities during this or the previous financial year.
11. NET ASSETS BETWEEN FUNDS
| Fixed Asset Investments Net Current Assets Long Term Liabilities |
Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Dec-25 31-Dec-24 £ £ £ £ 20,401 - 20,401 22,204 79,426 3,035 82,461 60,210 - - - - 99,827 3,035 102,862 82,414 |
|---|---|
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025
12. STAFF COSTS AND NUMBERS
The CIO employed no members of staff during this or the previous financial year.
13. TRUSTEES AND OTHER RELATED PARTIES
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
14. RISK ASSESSMENT
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
15. RESERVES POLICY
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
16. PUBLIC BENEFIT
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
17. STOCK
Stock consists of item acquired in order to generate profits to further the Charity's objects. Stock is valued at the lower of cost or net realisable value.
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MANSFIELD HARRIERS AND ATHLETICS CLUB
(Charitable Incorporated Organisation)
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the trustees/ members of Mansfield Harriers and Athletics Club on the accounts for the year ended 31st December 2025 set out on pages 7 to 15.
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 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
state whether particular matters have come to my attention
Basis of independent examiner’s statement
My examination was carried out in accordance with 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 the 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:
-
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 Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 5th February 2026
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