R•gl8tered number: CE029024 Charfty number: 1199031 BRADFORD ON AVON SPORTS CLUB (A charltable Incorporated organlsatlon Ilmlted by guarantee) UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 BRAIXCORD ON AVON SPORTS CLUB IA ¢harllabl• liw￿ted ¢)rganlsatlon Ilnthd by guarantee) Pag8 R•ler•nce and admlnl¥tratlve d•talls rfth• Charft4bl• In¢oTrmted (hganl&illon (CIO), Its and advlsers TNstots' rnp¢)rt Statemffit of fiMn¢lal aclmu 8•lan¢e ¥lx•t Notes to1￿ fln•ncl•l •tat•m BRADFORD ON AVON SPORTS CLUB (A¢harftable IncoiT￿￿e￿ oryanlsatlon lkntted by guarnntee) REFERENCE AND ADlaNISTRATIVE DETAILSOF THE CN). ITS TRVSTEES ANDADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Roger Easlon Mark Thomas Hodkn"n9)n Dawd Fidd laFWW)bJ S Fet¥￿￿ 2￿25) Andrffw Ph￿lipS l*tMyrrted 5 Fetmvary 20251 $jmL￿ S￿1[￿ (apwnted 10 Marth 2025) Alex {akwinted 14 May 20251 2025) CoNyany rrgtsl•rnd number CE029024 Charfty reglsternd nunknr 1199031 Rogtst¢rod oin¢e 33 Avenue Ro*J Tro￿ridge ifyiitstmre 8A14 OAQ BJP FinaKe Ltd Chartared Acthjntants 34 Mwkel Streel Bra¢fftird Lm A4r 8A15 1LL Page 1 BIiADFORD ON AVON SPORTS CLUB {Acharftable IwpoTaW organl&illon lIn￿ad by warantsel TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their amual reF4J% top#w th8 fin￿al stalemenis of the 8raJford On Avon Sports Club for the year 1 Apnl 2024 10 31 Marth 2025. The Trustees ￿￿1rn that ￿ Trustee's reKKsrt and finanoal statements of the CIO cDmply wth the ojrrent stabjtw reWI￿n￿nts, th8 requirements of the CIO'S wveming doc#Jment the provisions of the Statement of Rets)mmended Practi￿ ISORPI applicable to thantses preparing thwr ac£wnts in aCQNda￿ th8 Fin￿￿al Rem'ng Standard ap￿ICable in the UK and ReFthIic of I￿land IFRS1021 (effective 1 Janw 2019). and the Charitss A￿ 2011. Objecllves and actl¥ll•8 I￿011(￿ of COMM￿lty partf"C3pats'¢)n ￿ healthy recreati￿Tr for the benefft ofthe Irt￿brtants of 8rad￿d On Avon by the provi%ion of faalib'es for playir¥J fcKAball and Lxx¥l& In settin9 obpcb'ves and planning for ac*vities, the TDjSt￿ have grven due c£*È*der*ion lo genwal gU￿anc lished by the Ch￿ty Commiss￿￿ rela*rKJ to ￿￿'C ben6fi( ¥)duding Ihe guidance 'PUt1￿ benefit. nJnniw a thanty {P821' During Ihe aCt￿Untirrtj pthd. cfwity has commenc8d rer%Nir#J lknjnd rent payn￿1$ from The BCAV Club, Football Club, Table Tennis Club aThJ the Shed These were £2C(J eath w quart¥ in Q1 arKI irueased to £300 eath per quarter thereaft￿. tharity ddiverfrJ a gJWus on ac*'vities of £5.134 in the account period (2024. £6￿ defiat). PAaJford On Avon Skx)rts Club is registered as a Charitabte Incu[￿1￿￿ OrganisatiC￿ (CIO) limit&J by guarantee and was set ￿ on 20 May 2022 urthr 115 gobwniThJ dC￿ThnI. b. Methods of apwrtment or electlon of Trust¢•s The management of Ihe CIO ts the resF*Th"bdty of the Trustees a￿ elo¢*ed arwj co-LybJ ￿)der the twm$ oftho goyaming ¢JcoJmnl. Page 2 BRADFORD ON AVON SPORTS CLUB IA charltable irtc0￿ organlsation Ilmlted by guaranlo01 TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 *atem•nt ofTNrto••' mpoMlblMU8• The Trustees are responsible lty wying Tnjsteeg rewl aThJ Ihe f￿ancial statements in accordance wilh applicable law arKI United lQ"ng¢kni Accounb"ng Skndards {United 1fjn9d￿ G8n8rally Awle¢J A(xounting Prac*￿1. Charity Iw rnquires ts Trustees to FKepare financial statemenls for each finan(aal year. UThJor ¢harity18w, the Tru$l8es musl not approve Ihe finanoal stslemenls unless th8y are Sab"ST￿ that Ih8y give a true and fair view of the stste ol aff&rs of the CIO of rt$ in(￿4￿j reS￿rn5 ar￿1 aFWicatscffl of resourc*s, In¢Truding its in(x)me and expgrKlrture, for Ihal period. kn prying these financ4al ststements, Ihe TNstees we rpquired to.. sdeL* sultabl8 8CaMmtiry pc410￿ and then *ylhem c￿￿. observe Ihe meth(Jts and prin¢¥les oflh8 Ch*rlies SORP. make ILK>Jmentsand a￿￿￿nI￿9 ests'male5 that are reascThbkn and state ￿ether applica￿e UK Acc)L￿tIng Slandwd$ (FRS 11r21 have beén f￿10**d, subJ8cl to any material departures disdosed 8Wained in th• fin￿081 statements and we ￿ afAxdance wlh the Chantses Act 2011. prepare the finanual statements on wrvj ￿n(￿n fjag's it is iiapwowth lo pr8￿me th8t t￿ CIO wll (xinflnuo in bu8irw. The Trustees are ro3pon5ible for kw ad8quate a0)￿n1*r￿d reLwds th81 suifwnt to and exyaln the CIO'5 iran8aclion$ and disdose with reasonable £C￿r8¢Y al any Ilme the finanaal p)yAtion of the CIO and on8￿8 them lo enslre that Ihe finaTr)al *atements CoM￿Y with tho Charits85 Ad 2011. They are alf4) respons￿e for s*guarding the assets of the CIO and her￿ takn'ng reasonable stops for the prevention and detacl￿n of frwd and Ott￿ iffeg￿8ft1￿$. The Trustees (xMffimi they have referrpd lo the guKlarK* c¢nlained in the Chanly Ccffimisson's general guidance cff* public t￿efit rtvmwiThJ the c*arty¥ aims aTrJ oty"edN6s and in FI￿n1￿j future ath"vtts"gs. rolpd by ¢xder ofthe membors oftho of TnAtees avKI sigfThl on trffjirtéh8ff ty.. Rog IF eeoV.L¢ loir Page 3 BRADFORD ON AVON SPORTS CLUB (A charllable Incoiiwated org•nls•tlon IN7tt•d by guarants•) STATEIAENT OF FINANCIALACTIVITIES (INCORPORATING INCOMEAND EXPENDITUREACCOUNTI FOR THE YEAR ENDED 31 MARCH 2026 2025 Ur*estricled funds 2025 Total funds 2024 Unrostri(aed fuThls 2024 Total fvnds INCOMING R&8OURCES GnJun¢J Rent Other Int￿mIng Resourc*s 8,916 8.916 T¢)tal Inc￿n9 r•*ouv¢ 13,316 13.316 RESOURCES EXPENOED Charrtable &Xiviti'8s Govemanc¢ costs 7.972 210 7.972 210 Total r•sothrM •xp•nd•d 8.1W2 8.182 NET INCOPAE I (DEFICIT) FOR THE YEAR 5.134 5,134 {8W) 16001 RECONCIUATION OF FUNDS Total l￿dI brw fr11￿ll1 {8￿) 16(KJ) TOTAL FUNDS CARRIED FORWARD 6DJ The Statwnent offinarK4al admtss includes all gains and losses f8Lwised in ye¥. The notos on pages 7 to 9 fomi part of Ilw finan(ial Stat￿ts. 8RADFORD ON AVON SPORTS CLUB (A Charftable Incorporated organlsatlon Ilmlted by guaTrntse) REGISTERED NUMBER: CE029024 BALANCE SHEEr ASAT 31 MARCH 2026 2025 2024 Notas FIXED ASSESTS Tangible Ftxed Assets 4,469 CURRENT ASSETS Debtors Cash al bank aTrJ in hand 1,855 CREDITORS Amount falling due ￿th￿ one year NET CURRENT ASSETS I (LIABIUTIES) 65 (2,11)0) TOTAL ASSETS LESS CURRENT UABIUTIES 600 NeT ASSETS 600 FUNDSOF THE CIO Unrestricted funds 6Tr) TOTAL FUNDS 600 Page 5 BRADFORD ON AVON SPORTS CLUB (A charftable InC¢Yp0ra￿ organlsallon Ilnmted by gulrantoe REGISTERED NUMBER.. CE02*)24 ASAT 31 MARCH 2025 he ffinan(a81 statanenls approvgj auth(￿ isgts ty the Trusteos ther b6hall by: Roger The rK)les cft pages 7 10 9 fm part ofthese fnarKJ* stattyn￿ts. Page 6 BRADFORD ON AVON SPORTS CLUB (Acharftable inconx)rated organi￿tIOn Ilmmed by wrnntso) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 General inf￿￿￿10n Bradford On Avon Sports cl￿ is a Charitable Inc(xporated organisat￿)n limited by guarantee Inc0￿m)rated in England and Wales. Accowty poll¢l•s 11 Basls 01 proparatlon of flnanclal stats￿ntS The financial slaterr¢enls have been prepared in accordan￿ wtth the Charilles SORP IFRS 1021- A[￿Un￿"fig and Reporting by Charitios.. Statement of ReLX)mmended Pra￿1￿ applicable to thallties preparing their a¢¢)xmls in acc￿08n￿ with the Financt81 Rewting Standard Awlicable in the UK and Republic of Ireland IFRS 102} leffective 1 January 20191, the Financial Repot1ing Stsndard 8pplirAble in the UK and Republic of I￿land IFRS 1021 and the Charities Arx 2011. Bradford On Avon Sports Club meets the definib'on of 8 public benefit entity under FRS 102. Assets and liabilities are initially reo)ynised at historical cost or transartion valu8 unless otheThMse stated in tho rglevant accJ)unting polio. The a(xounts are prepared in sterflng and rourKled to the near8St FQMJ. 2.2 Expenditure Expenditure is reC(￿nISed once there is 8 legal or constnjckn've obligats'on lo transfer ¢¢ornm benefft lo a third pwty. it is probabl8 that a transfer of ecorlomic benefits will be required in settlement arKI the 8mounl of the obligation can be measured roliably. Expendrture is dassffied by aclivity. The ￿St$ of eath 8th.vity are made up of the totsl of direct ￿St$ and shared costs, involved in undertaking eath ad¢vity. Direct costs attribulgble to a single attivity are allocated diredy lo that activity. Shared costs which contribute lo more than one acb.wty arg appo￿.Oned bets¥een tMise acb'viligs on a basis eonsstenl with the us8 of resources. Expenditure on charitable ack"wtse$ is incurred on diredy undertakn'ng the &#ivities vkntch hwlher Ihe CIO'S objectives, as well as any asswale(l support ¢J)sts. All expenditure 1$ indU￿Ve of irrecfjverable VAT. 13 Tanglbl• fixed assets and (knpreclatlon Tangible fixed assets are initialty recognised at CO￿ Fixed assets relate to ¢osts gssooiated wth freehotd lana arKI therefore not dyec4ated. At eath reporting date the CoMp￿Y assesses ￿ther there is any indicab'on of impaimienl. If su indication e￿st5, the re￿Verable amoLwtt of the a5sel Is detemined to be the higher of its fair valu& less o)sts to sell arNJ ils value in use. An impaim)enl loss is recognised Whe￿ the Carrying am¢3unt exLwds the recoverable amount Page 7 BRADFORD ON AVON SPORTSCLU8 (Acharltable IncofP)rated organISatk￿ Ilmlted by uwranteel P40TES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 IAARCH 2025 Act￿ pollcles {cty 14 Uabllltle8 and iyo￿lOn$ Liabilities are recognised thwe is an at Ihe Balan￿ sheet (late as a result of a past event. il is Fyobable that a transfer of eo)nomic bel￿ will te r8q(Mred in seluemerrt. 8nd the amount of the sewemwt estimated reliably. Liats"lities are remgni%ed at Ihe ancMJnt that the CIO antiC4pales it pay to settle debt or Ihe amount it has recsved as odvanced payments for Ihe goots or seNcEs il must tfovits. 16 Flnanclal inthmerts The CIO only has assets financial liabiltlies of a kind that qualfy as basic finan(3al inthiments. Bawc fina￿#al ￿strurnents are inthlly rec#)gnised al transac*"on y￿ue and subsequentty measwed * th*r 5etllemgnl vab*. Ollw Ineomln9 Resrwrce8 2025 2024 Nel Inu)me from Unino)rForated Assoa"th" Donations Payment for ul￿1ti.eS 2,085 4831 8,916 2025 2024 Charitable Acbvities- Repairs & mantefw Charitable Ac*.￿lIeS- SubsL¥iptions Charitsble ActbMties- Water rates & Utilitses Gov8mano- A¢oJJntancy fees 2.708 5.116 210 8,182 Page 8 BRADFORD ON AVON SPORTS CLU8 (A¢harttabl• Incorporated orwisatlon Ilnth¢d by w•rnnt•e) NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 IW