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
COn￿ltution. 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 activI￿e5.
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.
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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
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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
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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
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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.
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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
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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.
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