Charity number: 1201611 Report of Trustees and Unaudited Financial Statements for the Year Ended 31, March 2024 For The Poppleton Community Trust
The Po leton Communit Trust Charit Number 1201611 Contents of the Financial Statements Forthe Year ended 31 March 2024 Page Report of the Trustees Independent Examiners Report Statement of Financial Activitie5 io-ii Notes to the Fir>ancial Statements 12-41
The Po leton Communlt Trust Re ort of the Trustees For the eriod l A ril 2023 to 31 March 2024 The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of the Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to Charitie5 preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021. OBJECTIVES AND ACTIVITIES Oblectives and ASMS The aim of the charity is to manage and maintain the Poppleton Centre and along with associated sports grounds to provide community res(iurces for the benefit of individuals of all ages from the villages of Upper Poppleton and Nether Poppleton and the surrounding area. The Trust provides first class community facilities at an affordable cost to local organisations serving the community and to private individuals from the area to SLJpport tho activities of the Sports Clubs associated with the Trust. Meetin6s As part of the strong governance of the Trust the Tru5tee5 hold Executive Committee meetings on a regular basi5, generally every four to six week5, Wlth all meeting5 held to an agenda and minuted with sign off of the approved rminutes. The agenda includes a financial report related to the core Centre activity and each Subsidiary group provides a report of relevant activities and issue5. The financial performance is measured against budgetary expectation5 for the centre which is set prior to the start of the financial year and agreed by the Trustees. Communications The Trust produces a new51etter, Centrepiece, four times a year which 15 distributed to all houses in the two villages. It also maintains a web site www. letoncentre.or .uk. Folluwing chanEes implemented in 2020 under Covid 19 restrictions the newsletter issued in both electronic form and hard copv. The Trust maintains an electronic mailing list of some 1,200 addresses with whom it communicates E-News on an irregular basis promoting activities within the Centre. This is maintained by an external management company, Mailchimp, and conforms strictly to GDPR legislation. Both the newsletter and the web site provide an excellent insight into the activities and usage of the Centre and of the activities of the Trust as a whole. Poppleton Junior Football Club also maintains its own very informative web site www. Seton'fc.co.uk as does Poppleton Bowls Club www, letonbowlsclub.co.uk.
Buslt)ess Plan and Progress In the perlod The Tru5t5 fifth business plan, covering the period 2024 to 2029, has been undergoing full review and was approved by the Trustees following the end ol the reporting year. The fundamental aims of the Trust were identified in the plan set out in 2005 and remain the same which, in summary. are to manage the facilities in such a way that they are available for the whole community to enjoy and to continually improve the facilities offered by both the Centre and subsidiary clubs, for the use of future generations. The plan also sets out the Trusts aim to effectively manage the finances of the Trust in such a way a5 to allow proactive development and improvement projetts whilst adhering to its resee5 policv. A5 part of the development of the Trust the legal structure of the Trust was changed effective from I April 2023 when a new Charitable Incorporated Organisation was created and all assets and liabilities of the previous charity were transferred to the new charity. This change of thè overarching Trust structure did not impact the structure or running of any of the org6nisation5 which form part of the Trust. In order to strengthen the provision of football within the villages and surrounding areas and to provide a streamlined progression from junior football to senior football the Junior Football Club, PJFC, and the senior football club, Poppleton Utd merged on l April 2024. To ensure continued to provision of first class facilities for the comrnunity and to continue to be able to meet an increasing demand the Trustees have been progressing plans for further development of the Centre. The first phase of a three phase plan has been costed at £0.3m and funds have been raised to commence the build which will Start in the first half of 2025. The Poppleton Centre Team The Centre team consists of a Centre manager and an assistant, both of whom have been with the Trust since 2014 and both of whom live within the villages the Trust serves. During the year additional part time resource was added to the Team to support provision of services at weekends. Again the additional staff member lives within one of the two villages where the Centre operates. Poppleton Centre activities The Poppleton Centre continue5 to be used by a wide variety of organisations and individuals from the Poppleton and wider York area. Activities undertaken include badminton, junior tennis, Aiku Jitsu, mens & ladies keep fit. 5 a side football, Tai Chi, art classes, performing arts, arts appreciation, Poppleton History Society, lace making, ProbLJS, bridge, Tumble Tot%, gentle aerobic5, walking football, scrabble, walking netball and indoor bowls. The venue is also used for private functions of individuals in the local community including wedding5 and parties applicable to all age groups. The centre generates a large proportion of its income, over 50% from hiring out its facilities to local community groups for the purposes highlighted above. Further incorlle is generated from fundraising events, primarily an annual community bonfire night event, along with donations from the lo¢al community and the support of the local parish councils.
The Trust are e)rtremely grateful to the centre manager and assistant, and all those who worl( or volunteer in the Centre to ensure the services provided remain first cSass arid contribute to the ¢ ongoing success of the operations. Poppleton Centre Improvements A5 Indicated above the trustee5 continue to monitor the level and quality of centre facilities and the extent to which they meet the requirements of the local community, investing in the centre as required to maintain first class facilities. During the 2023 year, local housing development work5 highlighted to the trustees that durin8 the mid to long term increases in the number of local residents will lead to a major increase in the demand for facilitie5 of the centre, which are already fully utilised. As a response to the highlighted likely increase in demand the trustees formulated a development plan for the expansion of the centre which will See additional facility space for Community use alon8 with incorporation of more local Services to the centre. This was development with an expected cost of over £lm has been broken down into three stages to be delivered in the next few years. The cost of phase I, £0.3m will be met through funds already raised in 2024/25 from a combination of fundraising events, grant applications and local donation support. Significant changes since 31 March 2024 At the end of the year ended 31 March 2024 the trust registered for VAT ahead of commencement of the development, engaging local advisors to deliver the registration and aid ensuring VAT Compliance. The Subsidiary Club Sections Poppleton Cricket Club Poppleton Cricket club wa5 formed in March 2017 at which time it joined the Trust as a member club. Following the inability to develop a cricket pitch on land adjoining the junior football 51te on Millfield Lane which the project to develop the club has been put on hold for the foreseeable future and funding received from the local council and the trust ha% been returned. This contribution will be retained by the trust to support the Cricket Club at such tlme that the development can be recommenced. Poppleton Junior Football Club The club continues to be a successful and well managed club with membership of nearly 400, comprising some 25 boys and gir15 tearms In the 5 to 16 years age groups. together with an U19s b(>ys team and a ladies team each having their own coaching units. It has first class facilities including playing surface5 and a modern Community Sports Pavilion built in 2011. Not only does it organise its own girls and boys tournzmÈnt5 each year, it host5 a variety of York FA finals, a York schools tournament and a North Riding event. These in themselves are an excellent ndication of the quality of the facilities the club offers.
The Community Pavilion, as well as providing excellent facilities at weekends for players, is able to provide additional meeting room facilities during the week for the community. The hiring of this facility has become an important source of income for the club and central to thi5 are two regular hirers of rooms. Poppleton United Football Club Poppleton United operates frorn a pitch on the Main Street 51te and has two teams in the Yor1( Minster Engineering Footb311 League. The first team plays in the premier division and the reserve tearn IN the h ighest reserves league, Reserve A. Both teams continued to consolidate their position in their respective league5 during the year. At the end of the current financial year, on l April 2024, the two football clubs, junior alld senior, merged to form one club within the Trust. This move is intended to enhance the financial strength of both clubs and to provide an improved progression for youngsters from junior football into the senior team5. The Poppleton Bow15 Club The club continues to be a well run one with excellent standard of the Ereen5 and facilities in the area and it Is a venue for county competitions. FollowinÉ a decline in membership through the challenging period of Covid 19 the club has returned to strong level of membership and operation. Management Teams wlthin the Trust Centre Management Team The Centre management team consists of three or four trustees and the Centre manager. It meets on a regular basis with ongoing informal discussions as required, looking at all aspects of running the centre and any over archillg issues regarding the Trust. Subsidiary Group5 The Poppleton Bowls Club, The Poppleton Junior Football Club, Poppleton United Football Club and Poppleton Cricket Club are subsidiary groups within the Poppleton Corllmunity Trust. Each section manages its own operatlOn5 through their individual committees and are financiallv responsible for all the running and maintenance costs involved. They only require financial authority from the Trustees should they need to cover one off expenditure in exce$5 of £l,OOa. However they are required to provide a report on their activitie5 to the Trustees at each Trust Exetutive meetlng.
FINANCIAL REVIEW Unrestricted Funds The overall aim of the charitv IS to run and maintain the Poppleton Centre and associated 5POrts grounds for the communal benefit of Upper Poppleton and Nether Poppleton and the surrounding areas. 80th in the new and previous business plans the two key aims have been to develop the facilities offered whilst strivin& to maintain a sound level of fund5 reserves, in line with the reserves policy. The Centre is operated with the intentlon that day to day operations will be financed through income from room hire, miscellaneous income and donations, with capital and significant maintenance projects bein8 financed through grant and other fund raising activities. Once again the results for the Centre are encouraging with the finantes being 5UPPOrted by strong venue hire income continue to grow ar)d maximise centre usage following restrictions in 2021 and 2022 due to covid restrictions. During the year thÈ Trust recorded a 5urplu5 of £82,000 allowing for further investment in the Centre, and designation of funds for future development projects including the Centre expansion program. At 31 March 2024 the Trust held cash funds of £218,000, excluding subsidiary clubs. The Trustees Bre content that this level of reserves now meets the target level Set out by the reserves policy providing separated funds from the day to day running of the centre to provide security in the evènt that the centre is unable to operate as usual for a prolonged period of time, as set out below. This level of cash reserves also includes a proportion held towards the first phase of the development plan, in line with Trustee expectation5. Further funds were raised following the balance sheet date such that the full cost of phase I development has been met ahead of the signing date of these accounts. Reserves Policy For some years the Trust has operated a reserves policy which aims to reflect the Charity Comrni55ion guidelines, and was recently formalised by the Trustees. As appropriate for good governance the reserves policy is reviewed periodically and a review has been undertaken and agreed by the Trustees in February 2024. Reserves Polity- February 2024 The Trust needs reserves for the following reasons: To cover Loss of income for whatever reason and sudden large day to day expenditure requirements Provide funding for significant malntenance or capital project5 Provide financial flexibility for to be able to proactively maximise opportunitie5 to improve the facilitie5 offered by the Centre or Wider Trust Mitigate any unexpected ris1(5 that would lead to significant disruptiori to the usual running of the Trust activities
The level of reserves required The overall target level of funds is Set at £70,000 consisting of £50,000 for the Trust excluding Poppleton Junior Football Club but including Poppleton Bowls Club and Poppleton United Football Club. £20,000 for Poppleton luniur Football Club Both sums are set to approximately represent six months of day to day expenditure, Investment Policy Cash will be held in either a CL)rrent or deposit account. Any change to this will be the subject of review by the Trustees. Restricted Funds During the Poppleton Junior Football Club rebuilt reserves level such that at the end of the year all sections of the Trust met the requirements of the Reserve5 Policy both individuallv and in aggrègate. The Millfield Lane site, on which the junior football club operates is owned by the Poppleton Community Trust, with the City of York Council as Custodian Trustee. The Community Sports Pavilion was funded with the help of a £375,000 grant from the Football Foundation and the Football As50Clation. A condition of that grant was that the Football FoLJndation would take a legal charge on the land at Millfield Lane. The charae was set up in 2011 and has a term of 21years. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document The charity was previously controlled by its governing document, a deed of trust, and constituted an unincorporated charity. The original Governing Document was sealed on 6 January 1998 and last amended on 5 October 2009. As of l April 2023 the Trust amended its charitable status to become a Charitable Incorporated Organi5ation ICIOI, intended to providE improved governance and a better relationship with it5 Trustees. The fundamental aims of the Trust and method of operation will remain unchanged by this structure amendment. Organisational Structure Until 2009 the direct activities of the charity, Poppletoll Community Trust. were primarily associated with the community hall, The Poppleton Centre. The bar and the then sports clubs (Poppleton Bowls Club, Poppleton Junior Football Club, Poppleton Lawn Tennis Club and Poppleton United Football Clubl formed the Poppleton Social Club and, whilst an integral part of the working of the Trust. it was 3 separate body and did not have charitable status.
During 2009 it was resolved by the relevant parties to disband the Poppleton Social Club. In December 2009 the bar activity was transferred to PDppleton Centre Ltd, a newly formed limited company whtslly owned by the Trust. During 2019 the provision of refreshments at the ¢entre previously undertaken by a separate cafe and bar were combined and outsourced to Expre550 Garden Ltd who operate the facility in the trading name of the Poppleton Social. The Poppleton Bow15 Club and Poppleton Junior Football Club became subsidiary clubs within the Trust in December 2009. Poppleton United Football Club joined the Trust in June 2010 and the Poppleton Cricket Club in March 2017. The Poppleton Lawn Tenni5 Club decided to operate under a licence agreement with the Trust, e5tabli5hed in 2010. The Poppleton Lawn Tennis Club is therefore not part of the Charity. From l Aprll 2023 the Clubs of the Poppleton junior Football Club and Poppleton United morged to form the Poppleton Football CILJb. The composition of Trustees is intended to be at any time.. Chairperson Twelve village representatives Up to two representatives from each of the subsidiary clubs Up lo two co-opted tru5tee5 appointed by the Executive Committee Representatives from the subsidiary clubs may attend meetings as observers without voting rights. The Trust operates on two sites. The one at Main Street, Upper Poppleton is leased from the City of York Council. The other on Millfield Lane, Nether Poppleton is owned by the Trust and Poppleton junior Football Club operates from this site. Employees The Centre employs a centre manager and an assistant working full time and a part time a551Stant helping provlde resource at weekends. The permanent staff are supported bv volunteer5. Risk Management The Trustees have a duty to identify and review risks to which the charity Is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DEfAILS Registered Charity Number 1201611 Principal address Poppleton Centre Main street Upper Poppleton York Y026 61T Tru5tee5 as at 31 March 2024 R Tomlinson (Chairperson) W Spencer (Vice Chairmanl- resiEned February 2024 D M Richardson ITreasurerl- resigned November 2024 T Bowers A Campbell M Crome A J Jones E Lawer- resigned May 2024 T Lawson M Walter- resigned lune 2024 R Wood Following the end of the financial year there have nlbeen changes to the Trustees Wlth resignations as above. In each case the outgoing Trustee role5 have been filled by new trustees. Independent Examiner J Denton AME AccoLJntinE & Co Madison Offices, Radley House Richardshaw Road Leeds LS28 6LE On behalf of the Trustees R Tomlinson Chairman Date '.
IndEp2ndent ExitTriner'5 Report to the Try51ees olThe Poppleion Communliy Tiust I regori on iheaccounisof the charlty, Poppleton CommunityTitsgtlChÈilly numbpr.. Iioifjiii loi the yearended 31st March 2024 which ale setouton pages 5 to 35. ot requlrEd far this year ynderSe¢tion 1fj4121 ol IheChariiiesAci 2011 Ithe 2011 Attl and tlbat èn indEpendenl exèmln31ion is needed. examine the aCCDUTrt5 under Se(lion 145 of the 2011 Act-, state whether p3ilkular maiters liave come Ip myallenlioD. Basls of SndependenLexamSnerfs report My examlnatlon wascariled Dut In atctrdantÈ with the genera1 Oirecti0Tr5 given bythe Chawity and 3 cotnpar150n of theaOunt5pre5eTrled with those records. It also Indudes considetstion trUstee5conrnln8 anysuch mailers. The procedures undÈrt¥ken do not prtsvideall the evldence thai would be old In an audit 3nd c0Tr5equently no opinion 158iven a5 10 whether the attounts present a-true and falr vlew" the ieporl is Ilmiled lo ihose maiters set out in the siitÈmeni belDW. Independent ex3miner's slalement In connectlon With my examlnation, no maitEr ha5 (Dme lorny attention.. which gives mtr rea5Dnableciu5e lo believe that. In any maierlal respect, the re4uiremÈnts-. to keep attountlng iÈcords In 4I(Trrdancewilh Section 130of the 2011 Act.. and lo prep3* atsouTrlswhich afford with ihe accounting record5 comply wlth the accouTriing requlrement501 the 2011 Act have not been met,. or lo whkh, in my opinlon. atieniiOTr should be drawn In order to enable to proper ..1.51.Q.112025 AME A(counting & Co. Ltd RadleyHouse Riih3rd5haw RDa Pudsey LS286LE
CHARITY COMMISSION FOR ENGLAND AND WAIES The Po leton Comrnunit Trust Cliarit No eriod 1201611 Annual accounts for the Period end dale Period s18rt dale 0110412023 3110312024 Section A Statement of financial activities Restylcted income funds Recommended ¢ategorles by activity Unrestrieted funds Designated funds Prior year fut)ds Total funds Incoming resources (Note 31 Income and 6ndowment5 from.. Doiiaiionsand legacies Charilable aclivities F01 F02 F03 F04 F05 S01 38,334 189,294 24,883 81,091 63,217 270,385 S02 Olherlrading acti¥iiies Inve51menls S03 S04 2,754 2.754 Sep3raie matenal iiem ol Inc(JMe Other $06 Total Resources expended INote 61 S07 230,382 105,974 336 356 Expeiiditure on.. Charitae $09 167,366 167,366 87.178 87,178 254,544 254.544 Total S12 Nèt Incomellexpenditurel before investment gainslllossesl S13 63,016 18,796 81,812 Net gaiDsll1055esl on invesimenl3 S14 Net incomellexpenditur& Extraordinary items Transfer5 between funds other recognised gainslllosse81'. S15 63,016 18,796 81,812 S16 S17 Gains and losses revalualion olfixed assets lorlhecharivs own use S18 Other 93in51lk6sesl Net movement in funds S19 $20 63.016 18,796 81,812 Reconciliation of funds.- Total lundsTranslerred io CIO $21 299,593 362,608 95,395 114,191 394,988 476,799 Total funds carried fOard S22
Section B Balance sheet Restricted income funds Unrestricted funds Designaterl Total this Funds year Total last year Fixed assets Tanglble assets F01 234,453 234,453 F02 346,082 346.082 F03 F04 580,535 0,535 F05 INote 141 Total fixed assets 805 Current assets Debtors (Note 191 Cash at bank and In hand INote 241 Total current assets 807 13,801 218,214 232,015 2,560 57.951 60,511 16,361 276.165 292,526 Bog B10 Creditors.. amounts falling due within one year INotB 201 103,860 292,402 396,262 Net current assets/{liabilities) B12 128,155 231,891 103,736 Total assets less current liabilities B13 362,608 114,191 476,799 Creditors: amounts falling due after one year INote 201 Provisions for liabilities 814 Total net assets or Ilabllltles B16 362,608 114.191 476,799 Funds of the Charity Core funded servlces B17 Restricted income funds (Note 271 Unrestricted funds B18 362,608 362,608 114.191 114,191 Revaluation resèrve B20 Total funds B21 362,608 114 191 476.799 Signed by one or two trustees on behalf ol all the trustees 08te of approval ddlmm Signature Print Name CC17a (Excell 1510112025
Section C Notes to the accounts Note 1 Basis of preparation The Poppleloii Coininiinily Trusl (Charily niimber 523984). This section should be completed by all charities. 1.1 Basis of accounting These accounts h2ve been prepared under the historical cost convention wth items CognISed al cost or transaction value unless othemrise stated in the relevant nolelsl lo these accounts. The a¢nIS have been prepared in accordance with". the Statement ol Recommended Practice." Accounting and Reporting by Charities preparing their accounts in accordance rith the FinarTrcial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and knAIh' and with. the Finallcial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 alld with the Charities Act 2011. The charity conslilules a public benelil enlily as defined by FRS 102. 1.2 Going concorn If there are matèrial uncertolntles related to events or Conditions that cast significant doubt on the charity's èblllty to continue as a going concern, please provide the following details or state "Not applicable" if appropriate.. An explanalioll as to those factors that support the conclusion that the charity is a going concern., Disclosure of any uncertainties that make the goino concern assumption doubtful., Not Applicable Not Applicable Where accounts are not preparèd on a going concern basis, please disclose this fact logether with the basis on which the Iruslees prepared Ihe accounts and the reason why the charity is not regarded as a going concern. Not Appll¢able 1.3 Change of accounting policy The accounts present a true arid fair view and the accounting policies adopted are those outlined in note { }. Yes No Please disclose.. (i) the nature of the change In a¢counting policy,- (Aij the reasons why applying the new accounting policy provides more reliablè and more relevant information,. aiid CC17a IExcell 1510112025
(iiij the amount of the adjustment for each Ilne affectèd in the currentperiod, each priorperiod presented and the aggregate ainoun( of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP. 1.4 Changes to accounting estimates No changes to accounting estimates have occuried in the reporting period13.46 FRS 102 SORPI. Yes No Plèase disclose.- {1) Ihe na¢ure of any changes,. NotAppll¢able Nol Applicablè (iij the effect of the change on income and expense or assets and liabilities for the current period,. aiid (iii) where practicable, the effect of the change in one or more futurè pèriods. Not Applicable 1.5 Matarial prior yaar errors No material prior yeai error have been identified in the reporting period13.47 FRS 102 SORPI. Yes No Please disclose.. Not Applicable (i) the nature of the priorperiod error,. (li) for each prior periodprèséntéd in Ihe aecounts, the amount of the correction for each account line item affected,. and Not Applicable (iii) the amount of the correction at the beginning of the earliest priorperiodpresented In the accounts. Nol Applleable CC17a IExcell 1510112025
Section C Notes to the accoui)ts Iconti Note 2 2.1 INCOME Accounting policies This slandai6 lisl ofaccoiinlingpolices has been appl by the ¢harily exttpi for Ih06e Ik$d"fOO"or.N/8.. Wher8 a differenl oraddilioiialp0lY has been adopled then is detailed iii Ihe box below. Rocognltlon of income These are inclLJded in the Sla18menl ol Financial Aciivllles ISOFAI vhen Ihe charity becomes enlilled lo the resources,. il is more likely Ih3n notllial the Iruslee5 wll re1ve the resources.. and e monetary value can be measured wlh 5ufficienl lIabIlIty. Yes No Nla There h8s Deen no offsellln9 018sseis anrj liabilities, or Income and expenses, UnSS required or permilled tsy Ihe FRS 102 SORP or FRS 102. Yes bil8 Offselting Yes Nl3 Granls and donalions are only Included in the SOFA when Ihe general incotne recognition crileria are mel15.1010 5.12 FRS102 SORPI. Grants and donations In the case of perlorinaneE re181ed grants, Incoime musl only be recognised lo the exlenl Ihal the charily h3s provided the spewfied goods or servic8s 8$ eniillemeni lo the granl only occurs when the performance re131ed conditions 8re mel 15.16 FRS 102 SORPI. Legaues are included in Ihe SOFA then receipt is probaljle, Ih81 is, vthen Ihere h8S been grani of probale. Ihe execulors have established Ihal there are sufficieiil 8ssels in the eslale and any condiiions attached 10 Ihe legacy are eilherlIhin Ihe conlrol of the diarily or have beei) mel. Yes Nla Lega¢ies Yes Nla Yes No Nla Govèrnmènl grants Gfft Aid receivable Is induded in income vthen Ihtre is a valid declaration from the donor. Any Gift Aid amounl recovered on 8 don81ion is considered lo be part ol Ihal gift and is Ireaied as an addition lo the same fund as the initi81 donalion unless Ihe donor or the ierms of the appeal have specified olherKise. Tax reclaims on donations and gifts Yes Nla Contractual in¢omo and This is only In01ed in the SOFA once the ¢h8rily has provided the relaled goods or perforrnance related 5erviTrs or rllel the pertormance rel8led condiliolls. grants Yes No Nla Yes No Nla Donatfrd goods cost of any slock of goods donated for dislribulion lo benefioaries is deerned lo be Ihe fair value ol those giHs al Ihe lime of their receipt and they afe recognised on receipt. In the reporiing period in which the slocks are dislribuied, they are rÈcognisÈd as an expense at the carrying amounl ol the slocks 81 dislribtjlion. Don31ed goods far resale are measured al f8ir value on Inilial reco9nilion, vthich is the expÈctÈd procèeds from sale less rhe expected c051s of sale. and recognised in'lncome Ifom other trading aclivilies, wlh the correspDnding 51ock recognised in Ihe balance sheel. ils sale Ihe value ol stock Is ch8rged againsi'income frotn olher Irading aclivilies, anLI the proceeds from sale are also recognised as'lncome frotn olhertradirwj Yes No Nla Yes Nla Yes N18 Goods donated for on-going use by IhÈ chariiy a recognised as langible fixed asseis and included in the SOFA as incoming resources vthen receivable. Yes N18 Gifts in kind for use by the charily are induded in the SOFA as income frotn donations Vllien receivable. Donated $grvlco8 and Don8led serwces aiid fauliliÈs afft inclvded in the SOFA reiVed al Ihe value gf Ihe gift lo the charily provided Ihe value of Ihe gift can be measured reliably. Don8led seMte$ and faulilies Ihal are consumed imtnedialely are recogiiised as incotne with an equivalent amount recognised as an expens8 under Ihe appropria heading in Ihe SOFA. Yes Nla Yes No N18 Yes Nla Support costs The charity has incurred expenditure on 5uppori cosls.
Volunt&ar help The value of any voluntary help received is not indudEyJ in the accounts bul is described in the Iruslees, annual report. Yes Nla Income from Intert, royaltlos and dividènds This is Included in Ihe a¢counls llen receipl is probable 3nd Ihe an70unl re1¥?b1e can be me3sured ieliaNy. es No Income from membership Meinbership subsuiplions received in the nature of 8 gift are recognised In Don81ions subscriptions and Leg8cies. Yes Nla Membership 5ubscriplions whiGh gives 3 TpTrember the right 10 buy services or Olher benefits are recognised as income eamed from the provision of 9ooOs and servitrs as e8 No Nla Settlem¢nt of insuraii¢• claSms Insurance c181ms are only Incluf58d In Ihe SOFA when Ihe general income re¢ogfjilion criteria ère mel15.10 10 5.12 FRS102 SORPI aiKJ a included 8S an item ol Olher inD)me in Ihe SOFA. Yes Nla Inveslinont galns and losses This includes any realised or unrealised 98ins or losses on Ihe sale of inveslmenls and any gain or loss resulliiig Iiom revaluing inveslmenl$ lo market value at the end of Ihe year. Yes Nla 2.2 EXPENDITURE AND LIABILITIES Lidbililies are recognised vthere il is more likely than not Ihal there Is Es le981 or conslruciive oblig81ion ¢ommilling Ihe charily lo pay oul resources and the amount ol Ihe obligation cali be measured Wilh reasonable certainly. Suppori c081s h8vè been allotaied beten governantr cosls and olher support. Govemance cosls compr186 all cosis Involving public accountability of Ihe charily and ils complian V1h regiilalion and good practi. Yes Nla es Govfyrnanco and support cosis Supporf costs include central functions and have been alloc81ed 10 8Cliwly cost categories on a basis consi51enl vAlh the use of iesources, eg allocalirtg property Costs by floor areas, or per c8pila, $181f cosis by the lime spenl 3nd other cosls by Iheir us8ge. Yes No Nla Where the Gharity grves a yranl condiliorTrs for ils paymenl being a specific level of seTviee or oulpul 10 bè provided. such grants ale only rewgnised In the SOFA on* the recipienl of Ihe gr81i1 h8s provided Ihe speafied Servi or oulpul. es Nla Grants with performaiice conditions Gyants payablo wlthout pÈrforrnance conditions Where there are no conditions 8118chin9 to the granl that enables the donor ch8fjly lo Yes No Nla recognised. Rèdundancy cost The charity made no redundancy paymenis during the reporting p8riod. Yes N13 Dfyferrod incom No fflalerial item of deferred income hss been Included Sn the accounts. Yes No Nl? Yes No N18 Crodltor8 The charily has credilors vhich are me88ured al selllemenl atnounls less any IrHde discounis A liabiliiy is measured on recognition al 115 hi51oriul cost and then subsequent measured al Lhe besi frslimaie of the amount required lo sellle the obligalion al Ihe reporting dale The chaiily accounts for basic finan(481 inslwmenis on Inillal recognitOn as per paragr3ph 10.7 FRS102 SORP. Subsequenl me8suremenl 18 88 pèr p8r8graph$ 11.17 to 11.19, FRSf02 SORP. Yes No Nla Basi¢ financial instrumenis Yes Nla 2.3 ASSETS Tangiblè fixèd assets for These are capilalised if Ihey can be used lor more Ih8n one year, and cost él least use by charity They are valued 81 c081. Yes No Nla The depreci8lion rates and melhods used afe dlsdosed in note 9.2_ The charily has intangible fixed asse15. that is. fton-monelary 8ssels Ihal do nol have physical substance bui 8re id6nlifiable and 8rÈ controlled by Ihe chaiily Ihrough custody or legal rigl)18. Tlie &Morfisalioii ral8S and methods used 3re disclosed in note 9 5 Intangible fixed assets Yes Nla es Nla They are valued al cost.
Horitage assets scienlilic, technological, geophysical or tiivironnienlal qualilies that are held and tnainlained principally for their ¢onlribLilion lo knowledge and cullure. The depreciation r8les and ffielhods used as disclosed in nole 9.6.1.4. Yes Nla Yes Nla They are valued ai cosi. Inve5trnents Fixed assel inveslmenls In Quoted sli8fft8. Ir8ded bond$ artd simi18r inve51fflenls are Yes Nla end. The same Irealmenl is applied lo unli51ed Inveslmenls unless lair v81ue c8nnol be measured roliably in Mthich case il is measured al cost less Impairmenl. Investments held for resale or pending their Sale and egsh and cash equivalents 1th a malurily dale of less Ihan l year are Ire8led as currenl 8ssel Investments Yes Nla Stocks and work in progrèss Stocks held for sale as p8rt of non-chariiable trade are measuied al Ihe lower or cosl or nel realisable value. Yes No N13 Goods or sevvices provid8d as part of a tharilablÈ aclivily are measured al realisable value based on IIR Se1 poleiilial provided by items of siodt. Ye5 No Nla Work in progress is valued al c051 le55 any foreseeable loss Ihal is likely lo ocwr on Ihe conlract. Yes Nla Deblors linduding Iralle deljlors and loans receivab) are mea$ured on initial recagrTrilion al selllemenl amount afler any Irade discounls or 8mounl adv8n¢ert by Ihe charily. Subsequenlly, Ihey are measured ai Ihe cash or other consideralion expecled lo be received. Yes Nla Dèbtors The charily has has inveslmenls which il holds lor res81e or pending Iheir sale and cash rAsh equivalents wlh a maluiily dale less Ih8n one year. These Include tr£sh OTr deposil and Cash equivalents wlh a Inalurily dale of less than one year held for investment purposes rglher than lo meel short 18rm cash commitments as Ihey fall due. Currant assot imveslments Yes No Nla Yes No Nla They are valued al fair value exTrpl bthere Ihey qualify as basic financial inslrumenis. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
Note 3 Analysis of incorne Restrlcted Sn¢omo funds UnrèstrlGied funds Dgslgnated funds Total funds Prlor year Anal sis Donatlons and legacies.. Donations and ifls General grants provided by governmenllolher harilies 18,511 6,824 25,335 19,823 38,334 18,059 24,883 37,882 63,217 Total Charitable actlvltlès: Fundraising events Venue Hire Members Subscri lions Aember club levies Sundry Income User Contributions Contract Income 30,445 1,219 41.100 73,978 118,912 117,693 19,073 8,995 19.073 17,322 8,327 Total 189,294 81,091 270,385 Other trading activities: Miscellanec>us Income Total Income from Investments.. Interest income Rental and leasin 2,754 2.754 income 2,754 2,754 Material item of income Total Other- Gain on disposal of a programme related investment Total TOTAL INCOME 230,382 105,974 336,356 3.1 Other information.. All income in the prior year was nstrIcted except lor.. (please provide description aiid amounts) Where ai)y endowment fund 18 converted into iiicome in the POrtIng period, please glve the reason for the conversion. Withln the income items above the followSng Item$ are materlal.. (please dlsclose the nature, amounl and any prSor yèar amounts) CC17a (Excell 1510112025
Notè 4 Analysis of receipts of government grants Descrlptlon Thls year Last year Government grant 1 Government grant 2 Hamblelon Dislricl Cour)cil North Yorkshire Count Council Total Please provide details of any unfulfilled condAtions and other cont117gencies attaching to grants that have been recognised in income. Please give details of other forms of government assist8nce from which the charity has directly benefited. Not Applicable Other Inforn7atAon CC17a (Excell 1510112025
Section C Notes to the accounts Icont) Note 5 Donated goods, facilities and services This year Last year Seconded staff Use of property Other Please provide details of the accounting policy for the recognition and valuation of donated goods, tacilities and services. l Applicible Please provide details of any unfulfilled conditiony and other contingencies attaching to resources from donated goods and services not recognised in income. t Applic*ble Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers. CC17a (Exe811 1510112025
Note 6 Analysis of expenditure UnTÈStricted Restiicted Endowment funds funds funds Total funds Prlor year Analysis Expenditure on raislng funds: Support costs 4,676 4.676 Total expenditure on raising funds 4,676 4,676 Expenditure on Project costs Support costs 49,742 49,742 112,222 87,178 199,400 Governance costs 726 726 Total expenditure on charitable activities 162,690 87,178 249,868 TOTAL EXPENDITURE 167,366 87,178 254,544 6.1 Other Information.. Analysis of expenditure on charitable activities Activity or programme Actlvitles undertaken directly ran funding Support Cost5 Total this year Totsl prloryear Aclivil 2 Other Total Prior year expenditure on charitable acllvitles can be analysed as follows.. Within th8 expendlture Items above the followlng items are material.. Iplease disclose the nature, amount and any prior year amounts) CC17a IExcell 12 1510112025
Note 6A Support costs Charitable Basls of activities Grand total allocation Raisiiig funds Support cost lexamples} Accountancy Independent Examination (Method Oirecl Cosls 726 726 Direct C05tS Total governance costs 726 726 Direct Costs Rent Rates & Water 17 411 428 Time 235 5,628 5,863 29,809 Time Light & Heal Cleaning 1,192 28,617 Time 370 8,891 9,261 15,149 1,583 Time Repairs & Renewals Development costs Long Leasehold Plant & Machinery deprecialion Loss on sales of tangible fixed assets Insurance 606 14,543 1.520 Time 63 Time 483 11,582 14,328 12,065 14,925 Time 597 Time Time 251 6,012 8,263 Time Advertising Telephone p&s 55 1,312 7,579 115 1,367 7,895 Time 316 Time 120 Time Subscriptions and licences 125 2.994 8.601 87 3,119 8,959 91 Time Sundries 358 Time Bank charges Playing costs 8allk loan interest Time Time Time Total Support costs 4,676 112,221 116,897 Please provide details of the accounting policy adopted for the apportionment of costs between activites and any estimation techniques used to calculate their apportionment Time apportionment- raising fund5 40/0 & chaiitable activities 964/0. Ccl 7a (Excell 13 1510112025
Section C Notes to the accounts {cont) Note 7 Extraordinary items Note 8 Funds received as agent nol rè¢6 v¢ any as an aoantin t Is year. CC17a (Excell 14 1510112025
Section C Notes to the accounls (cont) Note 9 Support Costs Please complete this notè if the charlty has analysed its expenses using activity categories and has support costs. Basls of allocation escri method) Ralsing funds A¢tivity 1 Activity 2 Activity 3 Grand total Support cost lexamplesl Governance Charitable Activity Fundraising Activity Generating Voluntary Income Other Total Please provlde detalls of the accounting policy adopted for the apportioninent of costs between activities and any estimation techniques used to calculate thelr apportionment. NA - Not activity based CC17a (Excell 15 1510112025
Section C Notes to the accounts (cont> Note 10 Details of certain items of expenditure 10.1 Fees for examination of the accounts Please provide details of the amount paid for any statutory external scrutlny ol accounts and other services provided by your independent examiner. If nothing was paid please enter 'O' in the appropriate boxfes). This year Estimated Last year Actual Independent examlner's fees 690 Assurance services other than audit or independent examination Tax advisory fees other fees Ifor example.. financlal advlce, consultancy* accountancy services) paid to thè Independent examiner Total 690 CC17a (Excell ie 1510112025
Section C Notes to the accounts (cont) Note11 Paid employees Please complete this note If the charity has any employees. 11.1 Staff Costs This year Last year Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits National Insurance 47.878 1,064 Total staff costs 48.942 Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Please give details of the number of employees whose total employee benefits (excluding employer pension ¢ostsJ fell within each band of£lO,000 froin £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided. No employees received employee benefits lexcluding employer pension costs) for the reporting period of more than £60,000 Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity 11.2 Average head count in the yèar This year Number Last year Number The parts of the charity in which the employees work Fundraising Charitable Activities Governance Other Total GC17a IEx¢ell 17 1510112025
Section C Notes to the accounts {cont} 11.3 Ex-gratia payments to employees and others (excluding trustees} Please ¢oinplete if an ex-gra¢ia payinent is inade. Please explain the nature of the payment Please state the legal authority or reason for making the payment Please state the amount ofthe payment lor value of any waiver of a right to an asset) NE 11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period. Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments CC172 IExcel1 18 1510112025
Section C Notes to the a¢¢ounts (cont) Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme. 12.1 Please complete this note if a defined contribution pension scheme is operated. Amount of contributions recognised in the SOFA as an expense t Applicahlè Please explaln the basls for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds. t Applicable 12.2 Please complete this secfion where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities. Please confirm that altough the scheme is accounted for as a def ined contribution plan, it is a defined benefit plan. t Applica,ble Please provlde such information as is available about the plan's surplus or def icit and the implications, if any, for the reporting charity t Appllcable 12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan. Describe the extent to which the charity can be liable to the plan for other entities, obligations under the terms and conditions of the m ulti-employer plan CC17a IEx¢ell 19 1510112025
Section C Notes to the accounts (contl Note 13 Grantmaking Please complete this note if the charity made any grants or donations whleh in aggregate form a material part of the charitable activities undertaken. 13.1 Analysis of grants paid lincluded in cost of charitable a¢tivitiesl No material grants paid in the year CC17a (EX1) 20 1510112025
Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation Long Leasehold land & buildings Other land & buildings Fixtures & Plant & Machinery Total Al the beginning of the year (Transferred) 540,114 50,365 590,479 Additions 13,849 35,414 49,263 Revaluations Disposals Transfers 14,8001 4,800 At end of the year 553,963 80,979 634,942 14.2 Depreciation and impairments ** Basis SL SL SL RB SL Straight Line I SL"lor Reducing Balance I'RBI Rate 250/0 25/¢ Al beginning of the year Disposals (4,000) 4,000 DepreciatOn 32,913 25,494 58,407 Impairment Transfers. Al end of the year 32.913 21,494 54,407 14.3 Net book value Net book value transferred at the beginning of the year Net book value at the end of the year 590,480 521,050 59,485 580,535 CC17a (Excell 21 1510112025
14.4 Impalrment Please provide a descriplion of the events and circumstances that led lo the recognition or reversal of an impairment loss. Not Applicable 14.5 Revaluation If an accounting policy of revaluation is adopted, lease rovide.. the effectlV8 date of the revaluation Not Applicable the name of independent voluer. if applicable Not Applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model. Not Applicable Not Applicable 14.6 Other disclosures (i) Please state the amount of borrowing costs, if any, capitalised in the construGlion of tangible fixed assets and the ¢apitalisation rate used. (li) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. Not Applicable Not Applicable (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities. Not Applicable The 'Yransfers" row is for movements between fixed asset categories. Please indicate the method of deprecialion by deleting the melljod not applicable (SL straight CC17a (Excell 22 1510112025
Section C Notes to the accounts Note15 Intangible assets Please Gomplete this note if the charity has any ITntangible assets 15.1 No intangible assets held by the charity in this period. Note 16 Heritage assets Please complete this note if the charity has heritage assets 16.1 No Heritage assets held by the charity in this period Note 17 Investment assets Please complete this note if the charity has any investment assets. 17.1 The charity held no Fixed assets investments during the period Note18 Stocks Please complete this note if the charity holds any stock items 18.1 The charity did not hold any stock during the period.
Section C Notes to the accounts Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments. 19.1 Analysls of debtors Unrestricted Total this Last year year Prepayments and accrued income Poppleton centre Ltd Trade debtors 4,139 6,699 9,662 13,801 9,662 16,361 CC17a (Excell 24 1510112025
Section C Notes to the accounts (cont) Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 20.1 Analysis of creditors Amounts falling within one year This year Amounts falling due after more than one year This Year Last year Trade Creditors 4,356 Social Security and other taxes other creditors Accrvals 20,950 Deferred Income Deferrèd capltal grants Deferred capital donatlons Bank loans 368,247 11,422 Total - J9"6,2e3 CC17a (Excell 25 1510112025
Section C Notes to the accounts (cont} Note 21 Provisions for liabilities and charges Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charlty has a Ilablllty of uncertaln tlmlng or amount. 21.1 Please provide.. a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments., an indication of the uncertainties about the amount or timing of those outflows. and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reiinbursement. Not Applicable Not Applicable Not Applicable 21.2 Movements in recognised provisions and funding commitment during the period This ye2r Last year Balance at the start of the reporting period Amounts added in current period Amounts eharged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period 21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment. any performance.related eonditions and details of how the commitment will be funded Iwith contracts for Capital expenditure separately identified). Not Applicable 21.4 Where unrestricted funds have been designated to a fund commitment. please disclose the nature of any amounts designated and the likely timing of that expenditure. Not Applicable CC17a (Excell 26 1510112025
Section C Notes to the accounts (cont) Note 22 Other disclosures for debtors, creditors and other basic financial instruments 22.1 Please provide information about the significance of financial instruments leg. debtors, creditors, investments etcl to the Charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. Not Applicable 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here. Not Applicable CC17a IExcell 27 1510112025
Section C Notes to the accounts {cont Note 23 Contingent liabilities and contingent assets Note 24 Cash at bank and in hand Unrestricted Réstrictèd Designated This year Last year Short tèrm cash inv8stm8nts Sliort term deposits Cash al bank and on hand Other 218,214 57.351 600 275,565 600 Total 18,214 57,951 276,165 Nota 25 Fair value of assets and Ilabillties 25.1 Please providè dÈtails of the charity'8 exp08ur& to redit risk (the risk of incurrii)g a 1088 due to a debtor not paylng what is owedl, liquidity risk Ithe r5sk of not besng able to Ineet short term financial dernandsl and mark6t risk Ithe risk that the valuè of an investment will fall due to ehanges in the market) arising from financial Instruments to whith the charity is exposed at tlie etid of the reporting period aiid explalii how the charity manages those risks. o¢Applycabl• 25.2 Please give detai18 of the amount of challge the fair value of basic financial instruments (debtors, croditors, investrnents ISÈÈ sectlon 11, FRS 102 SORPII measured at fair value through the SOFA that is attributable to chanqes in credit risk. OY Appll¢able CC178 (Exc811 28 1510112025
Section C Notes to the accounts {cont) Note 26 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period. Please provide detalls of the nature of the event ol Appli¢¥ble Provide an estimate of the financial effect of the event or a statement that such an estlmate cannot be made ol App'lit4ble CC17a IExcell 29 1510112025
SeGtIDn C Notes lo Ilie accounts Iconti Note 27 27.1 Dotalls of Inalerlal funds held and movements during thè CURRENT rèportln¥ rIOd Please give deiails of the mowemgnts oFinateffial ijidividual fdrtds In the reporiinupewlod logetlier wiii? a balaiicing figurefor'Oth8r furtds,. Th&'Totsi fuiyds. fflgurÉ belowshouldreeoiiclle io 'Total funds'in (he blanace sheel. 'Key.' R- reslrlcted incoino fuyids, in¢ludii>9 5pecjal trusts. olthe chailty,. D- Deslgnafed fuiids.. andUR- unrestrictedfuiids balaiicay R,DorUR PurpogÈ and RèstrSctlens lo CIO Expondilure TranslÈrs losses forward Fund ii4Tne3 Po leion BovAs Club Po 7.262 70,777 6,306 84 991 77.201 62,987 PopPIfj Urwled FOball eiub 6.936 27.935 22,8 PoppIe1 Crickel club Other Ivftdg 299,$93 394,988 230,3B2 336,356 167,3F 254.544 3a2,609 476.799 Totsl Fund$ CC17a (Excdl 15101025
Section C Notes to the accounts Icontl Note 28 Transactions with trijstees and related parties If tlie charity has any transactions with re18tedp8rttes (ofher than the tiustéè expèrtses explalned In guidance notesj details of such transacflons sliould be provlded in this i)ote. If tljere are i?0 transactions to report. please enter "True" in the box or -F8lse" tif tljere are traFJsaclions lo report. 28.1 Tru51ee remuneratSon and bèiièfits None of the trustees have been paid any remuneration or re¢elved any other benellts from an employment with their charity OK a related entity (True or Falsel Please give defalls of why remuneration or other einployment benefits were paffd. t Applicab.lo Where an ex gr&tia payment has been mode to a trustè•, provlde an explanation of the nature of the payment. tAppll¢able 28.2 Trustees. expenses If the charity has pald Irustees expenses for fulfllllng thelr dutles, detalls of such trons&ctions should be provided iii this note. If thero are no tr8nsactNons to report. please enter"True" In the box below. Mthere are transactions to report, please 8ntor"False" No trustee expenses have been Incurred ITru8 or Falsel Please provide the number of tTUSteos reimbuised for expens8s or who had expenses paid by the charity 28.3 Tyansactionlsl with related parties Please give details of transactioi? undertaken by (or on behaff cig the Charlty In whlclj a relatedparty has a m8teri31 iijlerest. iiicludlng where funds have beeftj held as agent for relatedpartNes. If there are no such trailsattions, please enter ¢rue'An the ljox provided. There have been no related party trat)sactlons in tlie reporting period ITrue or Falsel Forany relatedporty. please prowide d6talls of any guarantees given orreceived. CC17a (Excell 31 1510112025
Section C Notes to the accounts (cont) Note 29 Additlonal Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper Understanding of the accounts. If there is insufficient room here, please add a separate sheet. Noi Appli¢8bl$ CC17a IExcell 32 1510112025