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2025-03-31-accounts

Trustees’ annual report (including Directors’ report) for the period

From: 01.04.2024

To: 31.03.2025

Charity name: Oakley Recreation Association

Charity registration number: 267920

Company number:

Objectives and activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 The Oakley Recreaton Associaton exists to
promote, encourage and develop non-politcal
sportng, social and recreatonal actvites for the
beneft of the inhabitants of Oakley village and
the surrounding area. The charity seeks to
maintain and improve recreatonal facilites,
playing felds and associated amenites, whilst
fostering sociability and good fellowship within
the community, in accordance with its
consttuton.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Para 1.17 and
1.19
During the year, the charity operated and
maintained recreatonal facilites including
playing felds and clubhouse amenites for
community use. The charity supported sportng,
social and recreatonal actvites through Oakley
Sports & Social Club and afliated organisatons.
Surplus funds were reinvested into facilites,
includingthe commissioningof a signifcant
extension to the clubhouse. Public events were
delivered to encourage broad community
partcipaton and engagement.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The trustees confrm that they have had due
regard to the Charity Commission’s guidance on
public beneft and that the charity’s actvites
during the year were carried out in furtherance
of its charitable objectves and for the beneft of
the public.

Additional information (optional) You may choose to include further statements where relevant about:


SORP reference
Policy on grant making Para 1.38 The charity does not operate a formal grant-
making programme. Any surplus generated is
reinvested into the Oakley Recreaton
Associaton and the improvement and
maintenance of recreatonal facilites.
Policy on social investment
including program related
investment
Para 1.38 The charity’s social investment takes the form of
direct investment in community recreatonal
facilites, including playing felds, clubhouse
infrastructure and amenites, which are made
available for public access.
Contribution made by
volunteers
Para 1.38 The trustees acknowledge and greatly value the
contributon of volunteers supportng Oakley
Sports & Social Club and the Oakley Recreaton
Associaton. The trustees also acknowledge and
greatly value afliated organisatons that
evolved from setng up of the charity; AFC
Oakley and Oakley Motorcycle Club provide
teams of volunteers whose eforts directly
support the charity’s mission through sportng
actvites,events and communityengagement.

Other

Achievements and performance

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 The principal achievement during the year was
the commissioning of the extension to the
clubhouse, representng a major investment in
community infrastructure and the long-term
sustainability of the charity’s facilites.
The charity contnued to provide recreatonal
and social facilites through Oakley Sports &
Social Club, supportng approximately 1,000
members via the clubhouse and associated
amenites.
AFC Oakley contnued to deliver subsidised
football coaching and compettve opportunites
for players ranging from under-5 teams through
to senior football, supportng approximately 500
partcipants and contributng positvely to
health, wellbeing and community engagement.
Oakley Motorcycle Club also contnued to
support recreatonal actvity for approximately
500 members, providing organised events and
opportunites for social partcipaton.
Standout community events during the year
included the Fireworks and Garage & RnB
events, both of which ofered subsidised access
to enable broad public partcipaton. Oakley
Motorcycle Club also celebrated its 20th
anniversarywith a large-scalepublic show

featuring notable guests, delivered free of charge to the community. Overall membership reduced by approximately 10%, which the trustees attribute primarily to the absence of major football tournaments during the year.

Additional information (optional) You may choose to include further statements where relevant about:


Achievements against
objectives set

Para 1.41
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41
Other
Financial review
Review of the charity’s Para 1.21 The charityremained in a stable fnancial
financial position at the end
of the period
positon at the year end. The Oakley Sports &
Social Club recorded a net proft of £5,538 and
the Oakley Recreaton Associaton recorded a
surplus of £8,075. Net assets increased during
the year, refectng prudent fnancial
management and contnued investment in
facilites.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 The charity operates an informal reserves policy.
Reserves are held to ensure fnancial stability,
meet ongoing maintenance obligatons and
provide fexibility to fund future capital projects
and unforeseen expenditure.
Amount of reserves held Para 1.22 Unrestricted reserves were held at the year end
as shown in the balance sheet.
Reasons for holding zero
reserves
Para 1.22
Details of fund materially in
deficit
Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23

Additional information (optional) You may choose to include further statements where relevant about:


The charity’s principal
sources of funds (including
any fundraising)

Para 1.47

The charity’s income is derived from
membership subscriptons, bar and event
income, advertsing on football pitch perimeter
boards, event sponsorship, donatons and
fundraising actvites.
Investment policy and
objectives including any
Para 1.46
social investment policy
adopted
A description of the principal
risks facing the charity
Para 1.46 The trustees have identfed rising operatng
costs, reliance on volunteers, licensing and
regulatory compliance, and ongoing building
maintenance as the principal risks facing the
charity. These risks are monitored and managed
by the trustees.
Other

Structure, governance and management

Description of charity’s
trusts:
Type of governing document:
for example,trust deed,
memorandum and articles of
association etc
Para 1.25 Consttuton.
How is the charity
constituted?
for example limited company,
unincorporated association,
CIO
Para 1.25 Unincorporated associaton.
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 Trustees and ofcers are elected annually by the
membership at the Annual General Meetng in
accordance with the charity’s consttuton.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction and
training of trustees
Para 1.51 There is no formal inducton or training
programme. Trustees are supported through
shared experience and ongoing involvement in
the charity’s actvites.
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51
Other

Reference and administrative details

Charity name Oakley Recreation Association
Other name the charity uses Oakley Sports & Social Club
Registered charitynumber 267920
Charity’s principal address Oakley Sports & Social Club
Church Lane
Oakley
Bedfordshire
MK43 7RJ

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee (ifany)
Andrew Brown
Roger Bays
TonyConroy
Jamie Worker

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14
15
16
17
18
19
20
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– Corporate trustees names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity’s trustees/directors

----- Start of picture text -----
Signature(s)
----- End of picture text -----

Full name(s) Robbie Bays

Position (for example Chair Secretary, Chair, etc)

Date

23.01.2026

Tony Conroy

Trustee

t

Oakley Recreational Association Incorporating Oakley Sports and Social Club

Unaudited Accounts

for the Year Ended 31 March 2025

Simas Accounting & Tax Chartered Accountants 10B Stephenson Court Fraser Road Priory Business Park Bedford Bedfordshire MK44 3WJ

Oakley Recreational Association Incorporating Oakley Sports and Social Club Contents

Trustees and Advisers 1
Accountants' Report 2
Approval of Financial Information 3
Financial Statements - Oakley Sports and Social Club 4 to 9
Profit and Loss Account 4
Balance Sheet 6
Notes to the Financial Statements 7
Trustees Report 10 to 11
Independent Examiners Report 12
Financial Statements - Oakley Recreational Association (Charity Number 267920) 13 to 14
Income and Expenditure Account 13
Balance Sheet 14

Oakley Recreational Association Incorporating Oakley Sports and Social Club Trustees and Advisers

Chairperson R Bays
Trustees R J Bays
T Conroy
M Hewitt
A Brown
J B Worker
Business Address Church Lane
Oakley
Bedfordshire
MK43 7RJ
Accountants Simas Accounting & Tax
Chartered Accountants
10B Stephenson Court
Fraser Road
Priory Business Park
Bedford
Bedfordshire
MK44 3WJ

Page 1

Chartered Accountants' Report to the Trustees on the Preparation of the Unaudited Financial Information of Oakley Recreational Association Incorporating Oakley Sports and Social Club for the Year Ended 31 March 2025

In accordance with the engagement letter we have prepared for your approval the financial information of Oakley Recreational Association Incorporating Oakley Sports and Social Club for the year ended 31 March 2025 which comprises the Profit and Loss Account, the Balance Sheet and the related notes from the entity's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to you, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial information of Oakley Recreational Association Incorporating Oakley Sports and Social Club and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical release TECH08/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the partners for our work or for this report.

You have approved the financial information for the year ended 31 March 2025 and have acknowledged your responsibility for it, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for its compilation.

We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial information.

................................... Simas Accounting & Tax Chartered Accountants

10B Stephenson Court Fraser Road Priory Business Park Bedford Bedfordshire MK44 3WJ

Date : ........................

Page 2

Oakley Recreational Association Incorporating Oakley Sports and Social Club Approval of Financial Information for the Year Ended 31 March 2025

In accordance with the engagement letter, we approve the financial information which comprises the Profit and Loss Account, the Balance Sheet and the related notes.

We acknowledge our responsibility for the financial information, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing Simas Accounting & Tax with all information and explanations necessary for its compilation.

The financial information was approved by the partners on ........................................ and was signed on their behalf by:

......................................... Mr R Bays Chairperson

Page 3

Oakley Recreational Association Incorporating Oakley Sports and Social Club

Oakley Sports and Social Club

Profit and Loss Account for the Year Ended 31 March 2025

Turnover
Bar sales
Food sales
Gaming Machines Takings
Adjustment to prior year Gaming Machine Takings
Pool Table Takings
Kitchen Rent
Advertising Boards
Members Subscriptions
Events Income
Other income
Other income
Total income
Cost of sales
Opening stock
Beer Gas
Purchases
Bar Operating Costs
Kitchen Operating Costs
Closing stock
Membership Operating costs
Events purchases
Hire of plant and machinery
Gross profit
Gross profit %
Expenses
Rates
Gas for Patio
Light, heat and power
Insurance
Repairs and maintenance
Telephone and fax
Computer software and maintenance costs
Printing, postage and stationery
Trade subscriptions
31 March
2025
£
416,925
71,911
21,831
-
2,567
2,050
300
13,492
21,855
550,931
20,302
571,233
(6,055)
(659)
(188,233)
(83,385)
(71,911)
7,945
(1,123)
(21,112)
(13,890)
(378,423)
192,810
33.75%
(7,970)
(299)
(10,905)
(5,801)
(35,646)
(1,831)
(1,656)
(349)
(19,802)
31 March
2024
£
367,368
52,960
2,741
(3,994)
1,913
1,867
4,349
11,831
-
439,035
5,236
444,271
(7,994)
(439)
(147,019)
(73,939)
(53,515)
6,055
(434)
-
(6,096)
(283,381)
160,890
36.21%
(2,366)
(1,370)
(17,824)
(5,366)
(28,296)
(6,110)
(1,436)
(592)
(11,945)

Page 4

Oakley Recreational Association Incorporating Oakley Sports and Social Club

Oakley Sports and Social Club

Profit and Loss Account for the Year Ended 31 March 2025

Sundry Donations
Access Lease
Sundry expenses
Cleaning
Advertising
Entertainment and games / Staff entertaining (allowable for tax)
Accountancy fees
Stock Taker
Legal and professional fees
Bad debts written off
Bank charges
Merchant fee charges
Depreciation of plant and machinery
Depreciation of fixtures and fittings
Depreciation of fixed assets
(Profit)/loss on disposal of tangible fixed assets
Donations to Oakley Recreational Association
Donations made in the period
Interest receivable
Bank interest receivable
Interest payable
Bank loan interest payable
Net profit
31 March
2025
£
(150)
(527)
(781)
(16,478)
(4,657)
(1,856)
(4,274)
(1,640)
(1,861)
(360)
(2,098)
(8,123)
(1,047)
(7,500)
(336)
(228)
(136,175)
(41,270)
666
(493)
15,538
31 March
2024
£
(650)
(337)
(1,590)
(16,488)
(3,010)
(1,152)
(4,460)
(568)
(185)
-
(5,685)
(2,473)
(1,052)
(7,538)
(104)
-
(120,597)
(30,529)
600
(743)
9,621

Page 5

Oakley Recreational Association Incorporating Oakley Sports and Social Club

Oakley Sports and Social Club

Balance Sheet as at 31 March 2025

Note
Fixed assets
Tangible assets
2
Current assets
Stocks
3
Debtors
4
Cash at bank and in hand
Current liabilities
5
Bank loans and overdrafts
Trade creditors
Other creditors
Accruals
VAT liability
Net current assets
Net assets
Financed by:
Capital accounts
6
2025
£
167,612
7,945
10,212
97,673
115,830
(15,751)
(38,812)
(10,226)
(10,753)
220
(75,322)
40,508
208,120
208,120
2024
£
161,101
6,055
2,415
101,525
109,995
(22,750)
(43,656)
(2,915)
(1,300)
(7,893)
(78,514)
31,481
192,582
192,582

These financial statements were approved on .........................................

I approve the accounts and confirm that I have made available all relevant records and information for their preparation.

......................................... Mr R Bays Chairperson

Page 6

Oakley Recreational Association Incorporating Oakley Sports and Social Club

Oakley Sports and Social Club

Notes to the Financial Statements

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention.

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Computer equipment 25% reducing balance
Fixtures and fittings 25% reducing balance
Plant and machinery 25% reducing balance
Land and property Not depreciated

Stock

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.

Page 7

Oakley Recreational Association Incorporating Oakley Sports and Social Club

Oakley Sports and Social Club

Notes to the Financial Statements

2 Tangible fixed assets

Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
Eliminated on disposal
At 31 March 2025
Net Book Value
At 31 March 2025
At 31 March 2024
Long leasehold
property
£
130,921
-
-
130,921
-
-
-
-
130,921
130,921
Plant and
machinery
£
53,363
-
-
53,363
49,174
1,047
-
50,221
3,142
4,189
Fixtures and
fittings
£
168,262
14,753
(243)
182,772
143,137
7,500
(15)
150,622
32,150
25,125
Office
equipment
£
970
869
-
1,839
104
336
-
440
1,399
866
Total
£
353,516
15,622
(243)
368,895
192,415
8,883
(15)
201,283
167,612
161,101

Page 8

Oakley Recreational Association Incorporating Oakley Sports and Social Club

Oakley Sports and Social Club

Notes to the Financial Statements

3 Stocks

Stocks
4
Debtors
Trade debtors
Other debtors
Prepayments
5
Current liabilities
Bank loans and overdrafts
Trade creditors
Other creditors
Accruals
VAT liability
2025
£
7,945
2025
£
6,240
2,845
1,127
10,212
2025
£
15,751
38,812
10,226
10,753
(220)
75,322
2024
£
6,055
2024
£
1,320
251
844
2,415
2024
£
22,750
43,656
2,915
1,300
7,893
78,514

6 Capital account

At 1 April 2024
Share of profit
At 31 March 2025
Members'
Accumulated
Funds
£
192,582
15,538
208,120
Total
£
192,582
15,538
208,120

Page 9

Trustees Report of Oakley Recreational Association for the Year Ended 31 March 2025

Structure, Governance and Management

Oakley Recreational Association is a registered charity (Charity Number 267920) and is governed by its constitution dated 17 May 1974.

The address of the charity is Church Lane, Oakley, Bedford, MK43 7RL.

The Trustees during the year were R J Bays, T Conroy, J Worker (appointed 27 January 2025) and A Brown. M Hewitt resigned as trustee on 27 January 2025.

Trustee Responsibilities Statement

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.

In preparing these financial statements, the trustees are required to:

• observe the methods and principles in the applicable Charities SORP;

• make judgements and accounting estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

Recruitment of Trustees

Trustees are recruited from members and residents from the local community.

Charitable Objectives

The charitable objectives are to provide adequate recreational facilities, playing fields, playground and other amenities of a similar character for the benefit of the inhabitants of Oakley in the interests of social welfare and with the objects of improving the conditions of life of the said community.

The charity continued to achieve its objectives during the year.

Financial Performance

The charity received donations during the year sufficient to cover its costs. Donations increased to £41,270 (2024: £30,529), whilst expenses increased to £33,195 (2024: £31,216).

The surplus for the year was £8,075 (2024: deficit of £687)

Reserves

There were no restricted reserves in the period. Unrestricted reserves at the year end amounted to £9,565 (2024: £1,490).

Page 10

Trustees Report of Oakley Recreational Association for the Year Ended 31 March 2025

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

................................... Mr R Bays On behalf of the Trustees

Date : ........................

Page 11

Independent Examiners' Report to the Trustees on the Preparation of the Unaudited Financial Information of Oakley Recreational Association for the Year Ended 31 March 2025

I report to the Trustees on my examination of the Financial Statements of Oakley Recreational Association for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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.

................................... Simon Mason BSc FCA Simas Accounting & Tax Chartered Accountants

10B Stephenson Court Fraser Road Priory Business Park Bedford Bedfordshire MK44 3WJ

Date : ........................

Page 12

Oakley Recreational Association Incorporating Oakley Sports and Social Club

Oakley Recreational Association

(Charity Number 267920)

Income and Expenditure Account for the Year Ended 31 March 2025

Income
Income
Total income
Gross profit
Gross profit / loss %
Expenses
Sports Field Costs/Sports Costs
Depreciation
Net profit/(loss)
31 March
2025
£
41,270
41,270
41,270
100%
(32,822)
(373)
(33,195)
8,075
31 March
2024
£
30,529
30,529
30,529
100%
(30,529)
(687)
(31,216)
(687)

Page 13

Oakley Recreational Association Incorporating Oakley Sports and Social Club

Oakley Recreational Association

(Charity Number 267920)

Balance Sheet as at 31 March 2025

Note
Fixed assets
Tangible Fixed Assets
Current assets
Other debtors
Net assets
Financed by:
Funds brought forward
Surplus / (deficit) for the period
2025
£
1,117
8,448
9,565
1,490
8,075
9,565
2024
£
1,490
-
1,490
2,177
(687)
1,490

These financial statements were approved on .........................................

I approve the accounts and confirm that I have made available all relevant records and information for their preparation.

......................................... Mr R Bays Chairperson

Page 14

Independent Examiners, Report to the Trustees on the Preparation of the Unaudited Finajjcial Information of Oaklev Reerealional Association for the Year Ended 31 March 2025 I report 10 the Trusiee5 on my examinaiion ofthe FIrw￿la1 S&￿Men1s of (kkley Recreational Associalion for the year ended J l MaTch 2025. Respon5ibllltles and basts of report A% the tnJsie&s of the charity you are resrM)nsible for the pwardtion of the financial 5181ements in accordancL' wilh the requiremenlb ofthe Charilies Act 2011 I'ihe Acl,). I repofl in res￿1 of my exarninarion of thr chariws financial sthtemenL iaTfEed out undLY seLtivn 145 of thL 2011 ALI and in earying out my examinatioll I hai'e followed all applicable Direciiotjs g]￿ett by lh¢ Charitv Commission und¢r se¢iiOn 14515)(b) of the Act. IndependeDt £X4miner'g stattnnt I have coinpleied my examinaiion. I confirm ihat no m￿ClIal matters have corn¢ to my alicnlion in conneclioji 'iih the fxdminalivn giwng me cause to believe ihai in any Tnaierial resp¢¢i". . i a maner considered a5 part of an indcwdcni examinalLOn. I have tjo ¢on¢erns and have ¢(￿e actoss other mailers in conneciion with the examinaiion 10 w'hich attetllion should be drawn in this r¢pon in order io enablc a proper uDderstsnding of the &ccounis lo ￿ ￿Ched. Simon Mabon Bsc FC.A Simas Accountin8 & Tax Chartered A¥couniani$ IOB StephensoD Court Fraser Road Priory Businc&% Park Bedford Il¢dford.shir¢ MK44 3WJ Dale Page l2