Charlty reglstration number 269897 (England and Wales)
BUGBROOKE SPORTS AND COMMUNITY CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

BUGBROOKE SPORTS AND COMMUNITY CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Dr Paul Cockcroft
Mrs W Barton
Mr BS Curtis
Mr J Chapman
Mr P Bignell
Mr BM Curtis
Mr D Harries
Mr D Hyde
(Appointed 28 January 20261
Charity registration
Engla￿1 and Wales
269897
Indopendgnt frxamlner
Jervis & Partners
30 Hart)orough Road
Kingsthorpe
Northampton
NN2 7AZ

BUGBROOKE SPORTS AND COMMUNITY CENTRE
CONTENTS
Page
Trustees, report
Independent examinerfs report
Stalemenl of financial activities
Balance sheet
Noleslo the financial slalements
6-14

BUGBROOKE SPORTS AND COMMUNITY CENTRE
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2026
The trustees present their annual report and finanoal slatemenls for the year ended 31 March 2026.
The financial slalemenls have been prepared in accordance the accounting policies sel out in note 1 to the
finanual statements and comply with the Irusf5 governing d￿ument. Ihe Charities Acl 2011. FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic ol Ireland- and the Charities SORP '￿￿oUntIng
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordar}￿ wth the Finanaal Reporbng Stsndard applicable in the UK and Republic ol Ireland IFRS 1 Q21".
Objectlves and actlvStles
The main objectives ol the charity ale lo provide and maintain the community centre and playing fEld for the use of
the inhabilanls of Bugbrocske.
Public benefit
The ¢(uslees have paid due regard tr) guidance issue(1 by the Charty Commission in deciding whal activities the
trust should undertake.
Achlevemenls and perfomiance
Swni1￿ant activities and achievements agaAnsl obieclwes
The officers and Iruslees are satisfied ￿th the progress and achievements lo date.
Flnan¢lal revlew
ReseN&s policy
It is the policy of the trust Ihal unrestricted funds which have not been desKJnaled for a specific use should be
mainlained at a level equivalent to between three and six month's expendrture. The Iruslees consider that reserves
at this level will ensure that, in the evenl of a significant drop in funding. they wll be able lo continue the Irusl's
current activities whiSe consideration is given to ways in which addilional lunds may be raised. This level of resetves
has been maintained throughout the year.
Structur&, governance and manag&m&nt
The charity is contsolled by ils goveming document. a deed of trusl dated 15 Awsl 1977, and con*ilules an
unincoporaled charity.
Dr Paul Cockcroft
Mrs W Barton
Mr Bscurtis
Mr J Chapman
Mr P Bignell
Mf BM Curtis
Mr D Harries
Mr D Hyde
(Appointed 28 January 20261
Recwkfftent and appoinlment oft￿s(eeS
New I￿stee$ are encouraged lo attend approriate extemal training courses and meet key employees and other
Iruslees.

Draft Financial Statements at 11 June 2026 at 10:45:58
BUGBROOKE SPORTS AND COMMUNITY CENTRE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
The trustees, report Wd$ approved by the Board of Trustees.
Dr Paul Cockuoft
Trustsè

BUGBROOKE SPORTS AND COMMUNITY CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BUGBROOKE SPORTS AND COMMUNITY CENTRE
I report to the trustees on my examination of the finarrial statements of Bugbrooke Sports and Community Centre
Ilhe Irustl fc)r the year ended 31 Mai¢h 2026.
Responslbllltles and basis of report
As the Iruslees of the trust you are ￿spOn￿ble for the preparation of Ihe financ4al slalements in acwdance with the
requirements of the Charities Act 2011.
I report in respect of my examination of the Irusl's financial stalemenls carried ￿Jt under section 145 of the Charities
Act 2011. In carrying out my examination I have followed the Oiwtions given by the Charity Commiswon under
section 14515llbl of Ihe Charilies Acl 2011.
Independent examlner's statement
Your attention is drawn to the facl that the charity has prepared the financi81 statements in accordance with the
relevant version of the Slalemenl of Recommended Practice applicable lo d)arilies preparing their financial
slalemenls in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 in preference to the Accounting and Reportin9 by Charities. Slalemenl of Rewmmended Practice issued Dn 1
April 2005 which is referred lo in the extant regulations but ha5 now been ￿thdraWn. l understand Ihal this has
been done in order for Ihe financial statements lo provide a true and fair view in accordance with UK Generally
Accepted Accounting Pradice.
I have completed my examination. I confimi Ihal rw) matters have come to my attention in connection wth the
examination giving me cause lo believe ihat in any material respect..
accounting records were not kept in respect of the trust as required by section 130 of the Charilies Act 2011.
the financial statements do not accord with those records", or
Ihe financial slalemenls do not comply the applicable requirements concerning the fomi and conlenl ol
financial statements sel out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the financial slalemenls give a true and fair view, which is not a matter considered as part ol
an independent examination.
I have no concerns and have come across no other matters in connects'on wth the examination lo which allenlion
should be drawn in this report in order to enable a proper understanding ofthe finanaal statements to be reached.
Jervls & Partners
30 Haiborough Road
Kingslhorpe
Northampton
NN2 7AZ
15 June 2026

BUGBROOKE SPORTS AND COMMUNITY CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
IINCLUDING INCOMEAND EXPENDITUREACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2026
Unrestrlctgd Restrlcted
funds
funds
2026
2026
Total Unrestricted Restricied
funds
funds
2026
2025
Total
2026
2025
Notes
Income and endovmients from:
Donations and legacies
Charitsble activities
Other income
132
132
57.824
873
150
150
53,348
715
57.824
53,348
873
715
Total Income
57,824
1.005
58.829
53,348
54,213
Expendlture on:
Raising funds
Charitsble activities
74,847
88
74,847
88
45.739
1.440
45,739
1,440
Total expendltur•
74,935
74,935
47.179
47,179
Net Incornellexpendlturel and
movement In funds
(17.111)
1.005
116.106}
6.169
7,034
Reconciliat5on of funds..
Fund balance5 at 1 April 2025
229.021
8.536
237.557
222.852
7,671
230,523
Fund balanc9$ at 31 March
2026
211.910
9,541
221,451
229.021
8,536
237,557
The slalemenl of financial activities indLKles all gains and losses recognised in the year. Ml income and expendilure
derive from continuing activities.

Oraft Financial Statements at 11 June 2026 at 10'.4S:58
BUGBROOKE SPORTS AND COMMUNITY CENTRE
BALANCE SHEET
ASAT31 MARCH 2026
2026
2025
Fixed assets
Tangible assets
13
140272
144,164
Current assets
Debtors
Ca$h al bank and in hand
14
3.832
90,485
74.445
83.734
94,317
Creditors: amounts falling within
onè year
15
12.555)
19241
Net current assets
81.179
93,393
Total assetsloss Current liabilltles
221.451
237,557
Thè funds of the trust
Reslricled income fuMIs
Unrestricted funds
16
17
9.541
211.910
8,536
229,021
221,451
237,557
IS ?£)Z£
The finanaal statements were approved by Ihe truslees on........ .......
Dr Paul Cockcroft
Twstee

BUGBROOKE SPORTS AND COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Ac¢ountlng pollcles
Charlty Informatlon
Bugbrooke Sports and Community Cenlre is a Charitable Twsl.
1.1 Basls of preparatlon
The financial statements have been prepared in accordance the Irusl's governing document, the Charities
Act 2011, FRS 102 Vhe Financial Reporting Stsndard applicable in Ihe UK and Republic of Ireland" and the
Charities SORP "Accounling and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing Iheir accounts in accordance the Financial Reporting Siandard applicable in the UK
and Republic of Ireland IFRS 102}" The trust is a Public Benefit Entty as defined by FRS 102.
The trust has taken advantage of the provisions in the SORP for charities not to prepare a statem￿1 of cash
llows.
The financial slalements have departed from the Charth"es {Aecounts a￿1 Reports) Regulations 2008 only lo
the extent required lo provide a true and fair view. This departure has involved following the Statemenl of
Recommended Pfactice for charities applying FRS 102 rather than the version of Ihe Statement of
Recommended Practice which is ￿ferred to in the Regulations but vknich has since been wthdrawn.
The financial statements are prepared in slerfing. vknich is the functional currency of the Irusl. Monetary
amounts in these financial slalements are rounded lo the nearest È.
The financial statements have t*en prepared U￿￿er the historical cost convention, Imodified lo include the
revaluation of freehold properties and lo indude inveslmenl properb'es and ￿rtain financial inslrLments al fair
valuel- The prinapal a￿untIng policies adopted are set out below.
1.2 Golng con¢ern
Al the lime of approving the financial statemenls, the tnjstees have a reasonable expectation that the trust
has adequate resources to continue in operational e￿StenCe for the foreseeable future. Thus the IrLh%lees
ntinue to adopt the going concem basis of accountin9 in preparing the finanaal stalemenls.
1.3 Charitable funds
Unrestricted funds are available for use * the disuetion of the twstees in furtherance of their charitable
objectives.
Restricted funds are subjed lo specific conditions by donors or grantors as lo how they may be used. The
purFK)ses and uses of the reslricled funds are set out in the notes to the financial stalemenls.
Endowment furKls are subject lo speerfic conditions by donors th81 the capital must be maintained by the Irusl.
1.4 Income
Income is recogni5ed when the trust is legally enlilted lo il after any performance conditions have been mel,
the amounts can be measured reliably, and il is piobable that income will be received.
Cash donations are rec￿niSed on receipl. Other donatiorbs are recognised once the trust has been notified ol
the donation. unless performance Conditions require deferral of the amount. Income lax recoverable in relation
lo donations received under Gift ￿'d or deeds of covenant is re￿nised at the time of the donation.
Legacies are recognised on receipt or olherwse if the trust has been nottfted ol an impending distribution, the
amount is known, and receipt is expected. If the amounl is not kn(v￿. the legacy is treated as a contingent
asset.

BUGBROOKE SPORTS AND COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Accountlng poll¢lgS
Icontlnuedl
1.5 Expenditure
Expenditure is recognised once the￿ is a legal or constructive obligation lo transfer economic benefil 19 a
third party, il is probable that a transfer of economic benefits will be required in setllemenl, and the amount ol
the obligation can be measure(I reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of dIr￿t costs and
shared costs, including support costs involved in undertaking each activity. Direct costs altribula￿e lo a single
activity are allocated directly lo that activity. Shared costs which contribute lo more than one aclivily and
support costs which are not allribulable to a single acts.vity ale apports.oned between those activities on a basis
Gon&stenl wth the use of resources. Central staff costs are allccated on the basis of ts'me spent. and
depreciation charges are allocated on the portion of the asset's Use.
1.6 Tanglbl• flxed as$¢ts
Tangible fixed assets are inrtially measured at cost and subsequenty measured al cost or valuation. net ol
depreciation and any impairment losses.
Depreciation is recogni5ed so as lo write off the cost or valuation of assets less Iheii residual values over theif
useful lives on the followng bases".
Community centre
Buildings
Bowlirig green
Plant & mathinery
Fixture5 & fittings
Improvements lo propety
Rugty dub buildings
21 years
21 years
NIA
20% reducing balance
10% straight line
NIA
21 years
The gain or loss arising on the disposal of an asset is delemined as the dIffe￿nCe between the sale proceeds
and the carrying value of the asset. and is recogni5ed in the slalemenl ol financial activitses.
1.7 Impalrment of flxgd assets
Al each reporting end date. the trust ￿ViewS the carrying amounts of its tangible assets lo detemiine whether
there is any indication that those a55els have suffeied an impairment loss. If any such indication exists, the
recoverable amounl of the asset Is estimated in oidei to determine the extent of the impairmenl loss lil any).
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand. deposits held al call v￿h banks, other short-lerm liquid
investments with original maluiilies of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowngs In current liabilities.
1.9 Flnancial Instruments
The Irusl has elected lo apply the provisions of Section 11 'Basic Finanoal Instruments, and Section 12 '01her
Financial Instrumenls Issues, of FRS 102 to all of its financial instruments.
Financial inslfumenls are recognised in the trust's balance sheet Ihe trust becomes p8rty lo the
contractual provisions of the inslrumenl.
Financial assets and liabilities are offset, wlh the nel amounts p￿Sented in the finanaal slatemenls, when
there is a legally enforceable r￿h1 to Set off the iecognised amounts and the￿ is an intention lo sellle on a nel
basis or lo realise the asset and sellle the liabtirty simultaneously.

BUGBROOKE SPORTSAND COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Accountlng pollcles
{Contlftued}
Basie financialassets
Basic finanaal assets, bvhich indude debtors and cash and bank balances. are initially measured at
Ifansaclion price induding transaction costs arKI are subsequently carried al amortised cost using the effective
interest method unless the artangemenl conslitules a financing transaction. where the transaction is
measured al the present value of the lulure receipts discounted al a market rate ol interest. Financial assets
¢las&fied as receivable wthin one year are not amortiseij.
Basic financial liabilities
Basic financial liabilities, including creditors and bank108ns are Initial￿ recognised at transaction price unless
the arrangement conslilules a financin9 transaction, where the debt instrument is measured al the p￿sent
value ol the future payments discounted al a market rate of interest. Financial liabilities classfied 8$ payable
thin one year are not amortised.
Debl instruments are subsequently carried at amortised cost. using the effecbve inleresl rate method.
Trade creditors a￿ obligations lo pay for gwds of servsces that have been acquired in the ordinwy murse of
operations from suppliers. Amounts payaWe are classified as C￿r￿n1 liabilities if payment is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are ¥ecognised initially al
1ransacts.on price and subsequently meaSU￿d at amortise(I cost using the effective interest method.
Derecognition of financial IITabilities
Financial liabilities are defecognised when the trust's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday enlitlemenl is recognised in the perK)d in which the employee's services are
received.
Termination benefits are rec¢yJnised immediately as an expense when fv trusl is demonslrably commilled lo
lerminale the employment of an employee or lo provide lemiination benefits.
Crltlcal accountlng estlmatss and ludgements
In the applic81ion of the trust's accounting policies, the trustees are required lo make judgements, estimates
and assumptions about the carrying amounl of assets and liabilities that are not readily apparenl from Dther
sources. The estimates and associated assumptions are based on histortal experience and other factors that
are considered to be relevant. Actual results may diffei ftom these e$￿"MateS.
The eslimales and undeilying assumptions are reviewed on an ongoing basis. Revisions lo accounting
e51irnale5 are recognised in the period in which the estimate is fewsed where the revision affects wly that
period, or in the period of the revision and flrtU￿ periods where the re¥Asion affects both current and future
periods.
Incom¢ from donatlons and legacies
R￿trIcted
funds
2026
Restricted
funds
2025
Donations and gifts
132
150

BUGBROOKE SPORTS AND COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Income from charltable acllvltles
Unrestrlcted Unrestricted
funds
funds
2026
2025
Sale of goods
Services provided under contract
Sales ol services by beneficiaries
Performance ielated grant5
Anc411ary trading income
51,527
2.026
3,360
870
41
48,725
4,421
202
57,824
53,348
Analysls by fund
Unreslricled funds
57.824
53,348
Other Income
Restrlcted
fund$
2026
Restrfcled
funds
2025
other income
873
715
Expgndlturn on ralslng funds
Unrestricted Unrestrlcted
funds
funds
2026
2025
Tradlng costs
Support cosis
74,847
45.739
Expendltur¢ on charltable activities
Unrestricted Unrestricted
funds
funds
2026
2025
Direct costs
Purchases
88
1,440
Analys15 by fund
Unrestricted funds
88
1,440

BUGBROOKE SPORTS AND COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
Support ¢o$ts allocated to actlvltles
2026
2025
Staff costs
Rates and water
Insurance
Light and heal
Repairs and maintenance
Sundries
Telephone and IT
Donations
Governance costs
14,514
4,202
3.831
9.359
34.763
1.253
1.284
30
5,611
11,034
3.995
12,977
611
11,361
5,761
74,847
45,739
Analysed between:
Fundraising
74,847
45.739
Netmovement In funds
2026
2025
The net movement in frjnds is stsled after chargingllcrediti'ng}=
Fees payable for the independenl examination of the charity's finanoal
slalements
Depr&ciation ofowned tangible fixed assets
3,892
4.203
10 Trustees
None of the trustees lor any persons connected wilh Ihem) received any remuneration ￿ benefrts from the
Iiusl during the year.
11 Employees
The average monthly number of employees during the year was..
2026
Numbor
2025
Number
Employment Costs
2026
2025
Wages and salaries
14,514
11,034
There were no employees whose annual remuneration was more lh￿ £60.000.
10-

BUGBROOKE SPORTS AND COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2026
11 Employees
(Continued)
Rernuneratlon of key management personnel
No employee received benefits of more than £60.000.
12 Taxatlon
The ¢harily is exempl from laxabon on its activities because all its incc¥ne is applied for charitable purposes.
11

40èW
>2

BUGBROOKE SPORTS AND COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
14 Debtors
2026
2025
Amounts falllng due vlthln one year-
Trade debtors
other debtors
4,678
4,611
3.831
9.289
3,832
16 Credltors: amounts falllng due wlthln one year
2026
2025
Other taxation and social securty
Trade creditors
Acc(uals and deferred income
871
1.200
924
2,555
924
16 Restrlcted funds
The restrided funds of the charty comprise Ihe unexpended balan￿$ of donaknons and grants held on trust
subject lo specific conditions by donors as to how they may be used.
At 1 Aprll
2025
Incoming At 31 March
resources
2026
8.536
1,005
9,541
Prevlous yèar.
At 1 April
2024
Incoming At 31 March
resources
2025
7,671
865
8.536
17 Unrgslrl¢tgd funds
The unrestricted funds of the charity comprise Ihe unexpended balan￿$ of donations and grants which are
not subject lo specific conditions by donors and grantors as lo how they may be used. These indude
designaled funds which have been set aside out of unreslficted lunds by the Iruslees for specific purposes.
At 1 Aprll
2025
Incomlng
resources
Resources At 31 March
expended
2026
General funds
229.021
57.824
174,9351
211,910
13-

BUGBROOKE SPORTS AND COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR fHE YEAR ENDED 31 MARCH 2026
17 Unreslrlcted funds
(Continued)
Previous year:
At 1 April
2024
Incoming
resources
Resources At 31 March
expended
2025
General funds
222.852
53.348
147,1791
229,021
18 Analysls of net assets beiw&en funds
Unrestricted
funds
2026
Re$trlcted
funds
2026
Total
2026
At 31 March 2026:
Tangible assets
Current asselsllliabililiesl
140,272
71.638
140,272
81,179
9.541
211.910
9,541
221.451
Unrnstrlcted
funds
2025
Rgstricted
funds
2025
Total
2025
At 31 March 2025:
Tangible assets
Curfenl asselsllliabilitiesl
144,164
84.857
144,164
93,393
8.536
229.021
8,536
237,557
19 Related party transactlons
There were no disclosable related party transadions during the year12025 - none).
14-