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2025-03-31-accounts

Company registration number: CE030939 Charity registration number: 1201307

COLBURN COMMUNITY SPORTS CENTRE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

MANY Bookkeeping & Accountancy Services Ltd

Colburn Community Sports Centre Contents

Page
Trustees' Report 1—2
Independent Examiner's Report 3
Statement of Financial Activities (including Income and Expenditure Account) 4
Balance Sheet 5
Notes to the Financial Statements 6—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account) 11—12

Colburn Community Sports Centre Company No. CE030939 Trustees' Report For The Year Ended 31 March 2025

The trustees present their report and the financial statements for the year ended 31 March 2025.

Objectives and Activities

Aims and Objectives

As a Board of Trustee our short term goal was to keep the Centre open, cover core costs whilst being affordable to people in the area.

We have done this successfully for the latest financial year.

Our long term plan, we intend to update the Gym equipment. Our objective over the this financial year was to invest in the fabric of the building and apply for grants to support a new heating system and solar panels to cut down the operational running cost.

In the longer term we would like to improve the Centre by reinstating the MUGA that is currently used for an overflow car park installed by the previous management.

Public Benefit

The charity is a public benefit entity.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Reference and Administrative Details

Trustees

Mrs Angela Dale - Chair Mr Alvin Blake - Trustee Ms Natasha Clarke - Trustee Mr Pete Glasby - Vice Chair Mr Steveci Navelinkoro - Trustee Mr Paul Towers - Treasurer Mr Akuila Tutora - Trustee Ms Andrea Crowe - Trustee

Charity Number

1201307

Company Number

CE030939

Registered Office

Catterick Road Catterick Garrison DL9 4QH

Independent Examiner

MANY Bookkeeping & Accountancy Services Ltd AAT Accountant MANY Bookkeeping & Accountancy Services Ltd AAT Accountant Offices 16-17, Bedale Hall North End Bedale North Yorkshire DL8 1AA

Page 1

Colburn Community Sports Centre Trustees' Report (continued) For The Year Ended 31 March 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Paul Towers Trustee 15/01/2026

Page 2

Colburn Community Sports Centre Independent Examiner's Report to the Trustees of Colburn Community Sports Centre For The Year Ended 31 March 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and Basis of Report

As the charity 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

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Accounting Technicians, which is one of the listed bodies.

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

  3. 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

  4. 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.

MANY Bookkeeping & Accountancy Services Ltd AAT Accountant

15/12/2025 Offices 16-17, Bedale Hall North End Bedale North Yorkshire DL8 1AA

Page 3

Colburn Community Sports Centre Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
Colburn Community Sports Centre
EXPENDITURE ON:
Raising funds
6
Charitable activities:
6
Colburn Community Sports Centre
Other
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
13
31 March
2025
Unrestricted
funds
£
168,692
132,069
31 March
2024
Unrestricted
funds
£
66,554
120,262
300,761 186,816
(2)
(207,015)
-
(154)
(146,439)
(1,410)
(207,017) (148,003)
93,744 38,813
93,744
38,813
38,813
-
132,557 38,813

The notes on pages 6 to 10 form part of these financial statements.

Page 4

Colburn Community Sports Centre Balance Sheet As At 31 March 2025

Notes
FIXED ASSETS
Tangible Assets
10
CURRENT ASSETS
Stocks
11
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
12
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
13
31 March
2025
Unrestricted
funds
£
40,877
31 March
2024
Total
funds
£
11,451
40,877
760
101,513
11,451
-
37,103
102,273
(10,593)
37,103
(9,741)
91,680 27,362
132,557 38,813
132,557 38,813
132,557 38,813
132,557 38,813

For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

On behalf of the board

Mr Paul Towers Trustee 15/01/2026

The notes on pages 6 to 10 form part of these financial statements.

Page 5

Colburn Community Sports Centre Notes to the Financial Statements For The Year Ended 31 March 2025

1. General Information

Colburn Community Sports Centre is a company limited by guarantee, incorporated in England & Wales, registered number CE030939 and registered charity number 1201307. The registered office is Catterick Road, Catterick Garrison, DL9 4QH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% reducing balance

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts
Grants
31 March
2025
Unrestricted
funds
£
-
168,692
31 March
2024
Unrestricted
funds
£
1,250
65,304
168,692 66,554

Page 6

Colburn Community Sports Centre Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

4. Government Grants

Government grants recognised in the accounts were as follows:

Government grants recognised in the accounts were as follows:
Colburn Town Council
North Yorkshire Council
31 March
2025
£
50,000
117,599
31 March
2024
£
57,000
7,644
167,599 64,644

5. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

Depreciation of tangible fixed assets - owned
.
Analysis of Expenditure
Raising funds
Colburn Community Sports Centre
Raising funds
Colburn Community Sports Centre
Activities
undertaken
directly
£
-
12,881
31 March
2025
£
5,609
31 March
2024
£
-
Support
costs
(see note 7)
£
2
194,134
31 March
2025
Total
£
2
207,015
12,881 194,136 207,017
Activities
undertaken
directly
£
154
3,340
Support
costs
(see note 7)
£
-
143,099
31 March
2024
Total
£
154
146,439
3,494 143,099 146,593

6. Analysis of Expenditure

Page 7

Colburn Community Sports Centre Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

7. Support Costs

Employee costs
Premises expenses
General administration
Depreciation
Governance costs
Employee costs
Premises expenses
General administration
Governance costs
.
Staff Costs
taff costs were as follows:
Wages and salaries
Raising
funds
£
-
-
2
-
-
Colburn
Community
Sports
Centre
£
77,740
100,168
9,335
5,609
1,282
31 March
2025
Total
£
77,740
100,168
9,337
5,609
1,282
2 194,134 194,136
31 March
2025
£
75,576
31 March
2024
Colburn
Community
Sports
Centre
£
72,624
50,078
19,651
746
143,099
31 March
2024
£
72,624

8. Staff Costs

Staff costs were as follows:

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

9. Average Number of Employees

Average number of employees during the year was: 4 (2024: 4)

Page 8

Colburn Community Sports Centre Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

10.
Tangible Assets
Cost
As at 1 April 2024
Additions
As at 31 March 2025
Depreciation
As at 1 April 2024
Provided during the period
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 1 April 2024
11.
Stocks
Stock
12.
Creditors: Amounts Falling Due Within One Year
Trade creditors
Other creditors
Taxation and social security
13.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Total funds
As at 1 April
2024
£
38,813
Income
£
300,761
31 March
2025
£
760
31 March
2025
£
747
7,000
2,846
10,593
Expenditure
£
(207,017)
Plant &
Machinery
£
11,451
35,035
46,486
-
5,609
5,609
40,877
11,451
31 March
2024
£
-
31 March
2024
£
745
7,000
1,996
9,741
As at 31
March 2025
£
132,557
38,813 300,761 (207,017) 132,557

Page 9

Colburn Community Sports Centre Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

Unrestricted funds
General:
General unrestricted fund
Total funds
As at 12
December
2022
£
-
Income
£
186,816
Expenditure
£
(148,003)
As at 31
March 2024
£
38,813
- 186,816 (148,003) 38,813

14. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

31 March 31 March
2025 2024
£ £

15. Related Party Disclosures

16. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 10

Colburn Community Sports Centre Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Government Grants
Charitable Activities:
Colburn Community Sports Centre
Income from charitable activities
Community services
Events
Sports development
EXPENDITURE ON:
Raising funds
Opening stock - finished goods
Subscriptions
Sundry expenses
Charitable Activities:
Colburn Community Sports Centre
Purchases Type B
Staging fundraising events
Subcontractor costs
Wages and salaries
Staff training
Rent
Property management and service charges
Light and heat
Cleaning
Insurance
Professional fees
Bank charges
Depreciation
Accountancy fees
Other
Other expenditure type A
NET INCOME
31 March
2025
Total
funds
£
-
168,692
31 March
2024
Total
funds
£
1,250
65,304
168,692
114,492
1,887
6,141
9,549
66,554
119,702
-
560
-
132,069 120,262
300,761
-
(1)
(1)
186,816
(154)
-
-
(2)
(1,787)
(8,034)
(3,060)
(75,576)
(2,164)
(70,138)
-
(27,023)
(3,007)
(1,799)
(7,270)
(266)
(5,609)
(1,282)
(154)
-
-
(3,340)
(72,624)
-
(10,373)
(10,590)
(26,015)
(3,100)
(14,987)
(4,381)
(283)
-
(746)
(207,015)
-
(146,439)
(1,410)
- (1,410)
(207,017) (148,003)
93,744 38,813

Page 11

Colburn Community Sports Centre Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 March 2025

Page 12