CHARITY REGisfRATION NUMBER: 1210862 CRAVEN GYMNASTICS CLUB CIO Charitable Incorporated Organlsation Unaudited Financial Statements 31 July 2025
CRAVEN GYMNASTICS CLUB CIO Charltable Incorporated Orzanlsation Flnanclal Statements Period ended 31 July 2025 Trustees. annual report Independent examiners report to the trustees Statement of financlal activities Ilncludlng Income and expendlture account) Statement of financial position Notes to the financial statements Pa8e io Page12
CRAVEN GYMNASTICS CLUB CIO Charltable Incorporated Organlsatlon Trustees, annual report Period ended 31 July 2025 The trustees present their report and the unaudited financlal statements of the charity for the period ended 31 Juty 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charSties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Reference and admlnlstrailve detalls Reglstered charlty name Craven Gymnastics Club CIO Charlty reglstratfon number 1210862 Prlncipal office and registered office Sandylands Sports Centre Off En8ine Shed Lane Carleton New Road Skipton North Yorkshire BD23 2AZ The trustees lan Hepworth Angela Malcolm Neil Malcolm Sylvia Wilkinson (appointed x February 2025) Independent examlner Janet Corbridge Structurei 8oveman¢e and management The Charity is a Charitable Incorporated Organisation and is governed by the terms of its COnltution. The Charity was set up by a group of gymnasts, parents and volunteers in 2024 to support growth, fundralse and support events held at the communlty gymnastlcs club. The Charity acquired the gymnastlcs buslness as a g0Sng concern and took over the ownership and management of the gimnastics club as of l March 2025. Trustees are recruited, appointed and removed from office following the process as set out in the CIO Constitution. The Charity's trustees work on a voluntary basis for no pay or remuneration. Pa
CRAVEN GYMNASTICS CLUB CIO Charltable Inc¢)rporated Organlsatlon Trustees, annual report (cont.) Period ended 31 July 2025 The trustees attend committee meetings, held as necessary, to determine and implement the strategic direction and pollcy of the Charlty. Objectives and activitles The Charivs objectives (as set out in its constitution) are: The promotion of community participation in healthy recreation for the public benefit in the Craven district area, in particular by the provision of facilitles to participate in gymnastics. For the purposes of thls clause "facilities" means buildings, equlpment, access to coaching and organising sporting activIe5. Achlevements and performance Craven Gymnastics Club CIO has this year provlded gymnastics classes to over 250 children across the Craven area. Gymnasts have the opportunity to work towards new skills and earn certificates in our personalised progression scheme. over 120 awards were given out to gymnasts since the club was acquired by the charity in March 2025. The club successfully ran its first ever in-house team competition; gymnastics is often a solo sport so this activity was introduced with the aim of developing teamwork and encouraging gymnasts to support each other as part of a team. All participants had a fantastlc time and showed great sportsmanship with just 0.1 separating the top three teamsl In line with our charity objectives to benefit all In our community, we have also introduced the Love to Move scheme into our gymnastics programme. On completion of the qualitication, one of our coaches has been visiting local care homes to deliver this fully seated, Dementia and Parkinson's-friendly class with great success! This is mostly funded by the club and our volunteers to reaffirm our commltment to provlding healthy recreation for We have also Increased our inclusivity programme, partnering with a local school to provide mobile gymnastics classes. These sessions are led by a fully qualified coach and allow partfcipants to engage with movement and gymnastlcs in a safe and adapted way, Fundraising is a vitsl part of the club's development, especially given our future plans, and we extend our most grateful thanks to all who have contributed, volunteered and continue to support the club. Our members have loved beln8 more involved wlth community projects this year, with performances at Skipton Gala and hosting fundraising activities at many local community events. Pa
CRAVEN GYMNASTICS CLUB CIO Charitable Incorpordted Organlsatlon Trustees. annual report (cont.) Period ended 31 July 2025 FSnanclal revlew Durln8 the period to 31 July 2025, the Charity generated funds totalling £40,306. After the acquisition of the community gymnastics club, the cumulative position totslled unrestricted funds of £52,533. The acquisition included £45,188 in cash balances, of which £10,000 was designated funds for a capitsl asset. The trustees have elected to release the deslgnated funds at the year-end as they have been used for the purchase of a capitsl asset as originally designated. The main source of income is from attendance fees, and fundraislng activitles, totalling £39,167 in the year. Total expendlture was £38,614, givln8 a surplus of £1,692. Reserves pollcy Charlty Commission guldelines require us to justify the amount of money held by the charity. The reserve policy Is to ensure the charity is vlable, to protect the charity against drops in Income and to allow It to take advantage of new opportunities in the next year or two due to foreseeable changes. The charity's policy Is to maintsin reserves equivalent to three months, operating costs. This year the board of trustees is comfortable with the year-end reserves figure. During the yearthe trustees will regularly monitor the reserves in the light of the changing funding and financial climate and other rlsks. Plans for future perfods The Charity is excited to be moving to a new purpose-built 8ymnastfcs facility at Sandylands Sports Centre at the end of 2025. This wlll allow many more children to take part In gymnastics from around the community and reduce our ever growlng waiting list, Currently around 100. We also hope to increase our Inclusivity programme, offering additlonal SEND classes as well as stay and play and open 8ym sessions, and introduce our Mindful Movement classes to our home site in addition to our current offerlng. This facility will also have changing spaces facllities and will be fully accessible, allowing all members of the Craven community opportunity to access sport and recreatlon. We also hope to Introduce adult gymnastlcs classes and stren8th and balance classes for the over 50s. We are currently worklng with our local communlty groups to enhance our future timetable to benefit the local communitythe most and meet the Charities objectives. Page15
CRAVEN GYMNASTICS CLUB CIO Charitable Incorporated Organlsatlon Trustees, annual report (cont.) Period ended 31 July 2025 Fundraising will continue to be vitsl as we move facilities, therefore we have many events planned over the summer. both in the community and at local venues. The trustees, annual report was approved on 23 February 2026 and signed on behalf of the board of trustees by: Mr lan Hepworth Chairman Page16
CRAVEN GYMNASTICS CLUB CIO Charltable Incorporated Organlsailon Independent Examiner's Report to the Trustees of Craven Gymnastics Club CIO Period ended 31 July 2025 Independent examlner¥ report to the trustees of Craven Gymnastfcs Club CIO I report to the trustees on my examlnatlon of the accounts of the Craven Gymnastlcs Club CIO for the period ended 31 July 2025. Responslbllltles and basls of report The charity trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charitles Act 20111'the Act'l. I report in respect of my examination of the accounts carried out under s. 145 of the 2011 Act and In carrylng out my examlnatlon I have followed all the applicable Dlrectlons given by the Charlty Commission under s. 145(5)(bl of the Act. Independent examlnerfs statement I have completed my examination. I confirm that no material matters have come to my attention In connection with the examlnation giving me cause to believe that in any material respert.. {l)accounting records were not kept in respect of the charity as required by section 130 of the Act," (2)the accounts do not accord with those records; or {3)the accounts do not comply wlth the applicable requlrements concerning the form and content of accounts set out in the Chorities (Accounts and Reportsj Regulations 2008 other than any requlrement that the accounts give a 'true and fair vlew whlch is not a matter considered as part of an independent examinatS0n. 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. Janet Corbridge (FCA) Fairview, Eshton Road Gargrave Sklpton BD23 3PN 23 February 2026 Page17
CRAVEN GYMNASTICS CLUB CIO Charltable Incorpoftted Or8anlsatlon Statement of Financlal Attlvltfes Ilncludln8 income and expenditure account) Period ended 31 July 2025 Desl8nated funds Unrestrfcted funds Total funds Note Income Charltable actlvltles Other trading activities Investment Income Total In¢ome 39.167 1.095 39.167 Expendlture Cost of raising funds Charltable actlvltles Gymnastic events Totsl expendltu 18.479) 18,479) 130.ts5) (38,614 <30,51 (38,614) Net In¢ome 1,692 Re¢onclllatlon of funds Total funds brought forward Total funds aqulred on acquisltlon of gymnastlcs club Redesl8natlon of funds io,(xyJ (10,(m) 40.841 io.(xx) Total funds carrled foThvard 52,$33 The ststement of flnanclal actlvltles includes all galns and losses recognlsed in the perlod. All Income and expendlture derlve from continulng artlvltles. The notes on pages 10 to 16 form part of these financial statements. Pa
CRAVEN GYMNASTICS CLUB CIO Charltable Incorporated Or8anlsatlon Statement of financlal posltlon Perlod ended 31 July 2025 Deslgnated funds Unrestrfcted funds Totsl funds Flxed Assets Tangible flxed assets li Current Assets Cash at bank and In hand Debtors: amounts falling due within l year Total current assets 12 1.193 193 19,261 19.261 Current Uabllltles CredStor,' amounts falllng due within l year Total rrent Ilabllltles 13 4927 4,927 4,927 927 Net Current Assets 334 Totsl assets less current Il•bllltles Net Assets S2,533 Funds ol the Charlty Unrestrlcted funds Designated funds Total ¢harlty funds 52,533 $33 14 51533 The notes on pages 10 to 16 form part of these financial statements. Forthe perlod endlng 31 July 2025 the charlty was ellgible and opted to have an independent examinatlon and was not required to have an audlt under charlty law. The trustees have taken advantsge of thls and appolnted an Independent examlner. These flnancial statements were approved by the board of trustees and authorlsed for Issue on 23 February 2026, and are s18ned on behalf of the board by: t¥Mdcb ) PM Mr lan Hepworth Chairman Mrs Angela Malcolm Trustee Page19
CRAVEN GYMNASTICS CLUB CIO Charltable Incorporated Or8anlsatlon Notes to the Financial Statements Period ended 31 July 2025 l. General informatlon The Charity in a publlc benefit entity, registered as a Charitable Intorporated Organisation in England and Wales. The address of the registered office is Sandylands Sports Centre, Off Englne Shed Lane, Carleton New Road, Skipton, BD23 2AZ, England. 2. Statement of compllance These financlal ststements have been prepared in compliance with FRS 102, 'The Financial ReportSng Standard applicable In the UK and the Republic of Ireland,, the Statement of Recommended Prattice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP(FRS 102)) and the Charities Act 2011. 3. Accountln8 polldes Basls of preparatlon The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through income or expenditure. The financial statements are prepared In sterllng, which is the functional currency of the enilty. Golng concern There are no material uncertalntles about the charity's ability to contlnue. Dlsclosure exemptlons In accordance wlth the CharStles SORP (FRS102), the charlty Is entftled to take exemptlon from preparing a statement of cashflows as its gross income is below the threshold. Accordingly, no cash flow statement is presented. Fund a¢countlni Unrestrlrted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for partlcular future projects or commitments. Page 110
CRAVEN GYMNASTICS CLUB CIO Charitable Incorpoyatsd Organlsatlon Notes to the Financlal Statements (cont.) Perlod ended 31 July 2025 Incomln8 resources All incoming resources are Included in the statement of financial actlvities when entitlement has passed to the charity. it is probable that the economic benefits assoclated with the transactfon wlll flow to the charlty and the amount can be reliably measured. The following specific policies are applied to particular categories of income: Income from donations or grants is recognised when there is evidence of entitlement to the glft, receipt Is probable and its amount can be measured reliably. Income from donated goods is measured at the fair value of the goods unless thls is impractical to measure rellably, in whlch case the value Is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers, Income from contrarts for the supply of services is recognlsed wlth the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for It to be spent on a particular purpose and returned If unspent, in which case it may be regarded as restrlcted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure on raising funds includes the costs of all fundraising activities, events and the sale of donated goods. Expendlture on charitable activit5es Includes all costs incurred by a charity In undertaklng actlvities that further its charltable aims for the benefit of its beneflclarles, Includlng those 5UPPOrt and costs relatlng to the governance of the charity apportioned to charitable acilvities. Other expenditure includes all expenditure that is neither related to rdising funds for the charity nor part of Its expenditure on charitsble actlvlties. All costs are allocated to expenditure categories reflect7n8 the use of the resource. Direct costs attributsble to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justiflable and consistent basis. Paae 111
CRAVEN GYMNASTICS CLUB CIO Charftable Incorporated Oraanlsatlon Notes to the Flnancial Statements (cont.) Perlod ended 31 July 2025 Tanglble Assets Tangible assets are Inltlally recorded at cost, and subsequently ststed at cost less any accumulated depreciation and Impalrment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less anv subsequent accumulation depreclation and subsequent accumulation impairment losses. Depreclatlon Depreciation is calculated so as to write off the cost of valuation of an asset, less its residual value, over the useful economic Ilfe of that asset as follows: Gymnastics Equipment 20% reducing balance basis 4. Charltable actlvltles Unrestrfcted funds T¢)tsl funds Charitable actlvltles Donatlons Fundralsln8 actlvltles 36,393.: ¥393 1,947 39.167 1.947 39,167 5. Other tradln8 actlvltl¢s Unrestrlrted funds Total funds Sale of merchandlse 1,095 1.095 £095 L095 Page | 12
CRAVEN GYMNASTICS CLUB CIO Charltable Incorporated Organlsatlon Notes to the Flnanclal Statements (cont.) Perlod ended 31 July 2025 6. Investment Income 2025 Unrestrfrted funds Total funds Inter•st r•c•lvable Bank interest receivable on savings 7. Cost of generdtlng funds Unrnstrlrted funds Total funds Fundralslng event costs Depre¢iatlon Advertlsln8 Costs Professional Fees 1.318 1.318 4.736 8,479 &479 8. Expendlture on charltable events 2025 Unrestrfcted funds Total funds Gymnastics Club activities Coachlng costs Premlses costs Support costs 1.737 17.808 8,708 I,Ta7 17. 30.135 30,135 9. Trustees, remuneratlon and benefits The trustees nelther recelved nor walved any emoluments durlng the financial year to 31 July 2025. There was no reimbursement of expenses made to Trustees in the financlal year to 31 July 2025.
CRAVEN GYMNASTICS CLUB CIO Charltable Incorpordted Or8anlsatlon Notes to the Flnancial Statements (cont.) Period ended 31 July 2025 10. Staff ¢osts The average number of employees durin8 the year was as follows: 31.7.25 li Trnlners 3L7.25 Wages and salarles Employer penslon contrlbutlons Subcontracter costs 17,W8 11. Tan8lble flxed assets Gymnastlcs equlpment Totals Cost At l November 2024 Additions Acqulsltlon of 8ymnastlcs ¢lub equlpment Dlsposals At 31 July 2025 34,740 8.19S 34,740 8,195 41935 42,935 Depreclatlon At l November 2024 Charge foryear At 31July 2025 4,736 (4,736) (4736 (4.736) Net book value at 31July 2025 38,199 38.199 Page114
CRAVEN GYMNAsncs CLUB CIO Charltable Incorporated (kDnlsatlon Notes to the Flnanclal Statements (cont.) Perlod ended 31 July 2025 12. Debtors: amounts falllnz due wlthln l year 202S Accrued income 1.193 1.193 13. Credltors.. amounts falllng due wlthln I year Accruals 4,927 Page I IS
CRAVEN GYMNASTICS CLUB CIO Charltable Incorporated Organlsatton Notes to the Financlal Statements (cont.) Period ended 31 July 2025 14. Movement In funds Incomlng resources Resources expended Movement In funds Unrestrlcted funds General fund Acqulsitlon of &imnastlcs club Redesl8natlon of funds Desl8nated funds Acquisitlon of deslgnated funds ftedesignatlon of funds Total funds 1¥614) 40.841 io.¢ 40.841 io,(MNJ lo,0 io,r 101.147 14&614) Net movement In funds Balance at 1.11.24 At 31.7.25 Unrestrlcted funds General fund Acquisition of gymnastics club Transfer of funds Desl8nated funds Acqulsitlon of desl8nated funds Transfer of funds Total funds L692 L692 40,841 10.0 io.( lo,1 lo.) 15. Relatsd party transartlons Sylvla Wilklnson has senled as a Trustee of the charlty durlng the year and has one famlly member who Is currently a pald employee of the club. Thls famlly member is paid at the same rate as all other employees In similar roles. Angela Malcolm has served as a trustee of the charlty durlng the year and has one family member who has been instructed to carry out work as a creditor for the club during the year. Thls famlly member was pald at the same rate as any other $5milar contracted work carrled out. Page | 16