2020-12-31-accounts - Acle War Memorial Recreation Centre

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REGISTERED CHARITY NUMBER: 273021

Report of the Trustees and

Unaudited Financial Statements For The Year Ended 31st December 2020

for

AWMRC Management Committee

Aston Shaw 7 Church Plain Great Yarmouth Norfolk NR30 1PL

AWMRC Management Committee

Contents of the Financial Statements For The Year Ended 31st December 2020

		Page
Chairman's Report	1	to	2
Report of the Trustees	3	to	4
Independent Examiner's Report		5
Statement of Financial Activities		6
Balance Sheet		7
Notes to the Financial Statements	8	to	14
Detailed Statement of Financial Activities		15

AWMRC Management Committee

Chairman's Report For The Year Ended 31st December 2020

Hi. I would normally start by welcoming you all to our AGM.

Unfortunately due to Covid 19 restrictions following advice and guidance from the Charity Commission, we were unable to hold the AGM scheduled for the 24th March 2020. The trustees decided that in the best interest of the Charity, the existing trustees should remain in office until such time that it was safe to hold an AGM. This was not possible, so at the virtual meeting on the 20th October the trustees made the decision to abandon holding the AGM for 2020 and those trustee who had been nominated for the 2020 AGM would now take their place as trustees and remain in office until the AGM for 2022, unless they chose to resign in the meantime, in which case their nominating body can appoint a replacement if they chose to do so.

Our general income for year ending 2020 is down on 2019 due to government restrictions and lock downs during which time we were unable to open. Our Treasurer will give you a more detailed report later.

In 2019 I reported an increase in our general income of 12.5k. Unfortunately our income for 2020 decreased by 78k but in turn we have reduced our expenditure by 33k.

Hiring income for the Yare, Bure room and the Main Hall is down 24k.for 2020.

Our total cash at bank and in hand is down on last year's Balance - start of 2020 £126,380. Balance at start of 2021 £115,700.

The income from the Indoor Bowls, our main income source, has decreased by just over 42k.

While mentioning the Indoor Bowls, I am pleased to report that 2 members of the indoor bowls club, 18 year old Ryan Garman is playing for the under 25 International team and was rated the most valuable International for 2020. Danny Seabourne won the most valuable player award for all 4 countries, England, Scotland, Wales and Northern Ireland. Congratulations to them both and the Acle Indoor Bowls Club.

Fortunately we were able to source available government and sports grants totalling 23k plus furlough assistance of just over 14k. This gave us a total of just over 37k.

Refurbishment. The Changing Rooms were refurbished during the first lockdown by our caretaker Rick Goodley. The main entrance area has also been redecorated, with compliments of the Secretary, Diane Fisher and Debbie Morris, our administrator who voluntary redecorated the main office.

All other major refurbishment work has been put on hold by the Trustees until further notice.

Finally I would like to record our thanks to those who have decided to stand down as Trustees, Ken Scott Greenard and Jamie Pizey.

Thank you both for all that you have given to Acle Recreation Centre over the last few years. Your contributions were greatly appreciated.

I would like to welcome back Ian Nichols and Dennis Fisher to the Committee and also our new Trustees Jo Aldous, Gareth Potter and Anna Burgess.

Other Trustees who have given their time over the last year are Mick Munford, Diane Fisher, Barry Coveley, Richard Westgate, Roy Himpleman, Tom Hiller, Simon Ledsham-Darter, Shane Tovell, Sarah Cameron, Paul Udall, and Nick Methold

Thank you all for being actively involved; we have achieved a lot in the last 12 months considering the difficult challenges we have had to deal with.

We've had brilliant year under the difficult circumstances; well done to you all.

There are a few more people I would like to give particular mention to for all their hard work.

Simon Ledsham Darter for his work in securing grants for the centre. Your success with the grant applications has made a huge difference. Well done Simon and thanks.

On a more sombre note, I would just like to pay tribute to Brian Grint, who sadly passed away last June. Brian was a huge attribute to the Centre. He had in the past been a member of the Recreation Committee and more recently had cared for the outdoor bowls green. I know that I miss him and am sure that you all share my appreciation of all that he contributed to the centre.

Page 1

AWMRC Management Committee

Chairman's Report For The Year Ended 31st December 2020

Thanks to our staff and Denis Goodley who have been absolutely brilliant over the last 12 months. Rick in particular as he was the only employee who continued to work full time through the first lock down and also Debbie who has also been working part-time to get us through this difficult period. Their co-operation with furlough arrangements, whilst still continuing to provide cover for the centre when required is much appreciated.

Let's hope the next 12 months can bring back some normality and once again the Rec. Centre can become the main social and recreational hub of the village.

Barry Brooks Chairman

Page 2

AWMRC Management Committee

Report of the Trustees For The Year Ended 31st December 2020

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019

OBJECTIVES AND ACTIVITIES

Objectives and aims

To provide social, recreation and sporting facilities for the parishes of Acle and immediate vicinity. The trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

We replaced the doors on the Tractor shed with new roller doors, partly with a grant from Acle Parish Council. This project included the removal of asbestos from the old door linings. Obviously all spending was suspended,

In order to help keep the charity solvent one of the Trustees, Simon Darter applied for as many grants as possible and we successfully received £23,000.

With the help of Barry Brooks and his expertise in Health and Safety every user had a risk assessment tailored to their needs.

With grants from the Parish Council we made the building covid secure which has allowed us to open successfully on the few occasions when we were allowed to. Diane Fisher has taken over as much clerical work as possible to ensure that our Administrator was kept on minimum part time furlough.

FINANCIAL REVIEW

Financial position

There was a deficit of expenditure over income in the year of £36,131 as shown on page 6. At 31 December 2020 there were bank balances totalling £115,635

Reserves policy

We aim to keep the equivalent of three months expenditure available in our bank account. In addition we have certain unrestricted Charities Official Investment Fund (COIF) accounts where funds are kept for specific items of expenditure that occur on a regular basis for upgrading etc. The main ones are for the All Weather pitch and the Indoor Bowls centre. There is also a general fund for the Recreation Centre as a whole to cover items of emergency expenditure should they occur.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

Trust deed made by Acle Parish Council dated 1st November 1976 as amended by deed dated 17th March 2015.

Recruitment and appointment of new trustees

The Trustees have the power to recruit and appoint new trustees, subject to the terms set down in the Trust Deed.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

273021

Principal address

Bridewell Lane Acle Norfolk NR13 3RA

Page 3

AWMRC Management Committee

Report of the Trustees For The Year Ended 31st December 2020

Trustees

D Fisher Parish Council (Secretary) (appointed 20/10/20) B Brooks Acle Indoor Bowls Club (Chairman) (appointed 20/10/20) B Coveley Acle Parish Council (appointed 20/10/20)

D Fisher Acle Parish Council (appointed 20/10/20)

M Munford Acle Cricket Club (Vice Chairman) (appointed 20/10/20)

R Westgate Acle Rangers Football Club (appointed 20/10/20)

Mr I Nicholls Acle Tennis Club (appointed 20/10/20)

T Hiller Acle Parish Council (appointed 20/10/20)

R Himpleman Acle Outdoor Bowls Club (appointed 20/10/20) S Tovell Acle Parish (Treasurer) (appointed 20/10/20) Mr K Scott-Greenard Indoor Bowls Club (resigned 20/10/20) Mr S Darter Acle Parish Council (appointed 20/10/20) S Cameron Acle Parish Council (appointed 20/10/20) P Udall Acle Parish Council (appointed 20/10/20) N Methold Acle Parish Council (appointed 20/10/20) J Pizey Acle Parish Council (resigned 20/10/20) Mr G Potter Acle Parish Council (appointed 20/10/20) Ms A Burgess Acle Social Club (appointed 17/11/20) Mr J Aldous Acle Parish Council (appointed 20/10/20)

Independent Examiner

Aston Shaw 7 Church Plain Great Yarmouth Norfolk NR30 1PL

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ B Brooks - Trustee

Page 4

Independent Examiner's Report to the Trustees of AWMRC Management Committee

Independent examiner's report to the trustees of AWMRC Management Committee

I report to the charity trustees on my examination of the accounts of AWMRC Management Committee (the Trust) for the year ended 31st December 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
the accounts 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.

Dominic Shaw FCCA Aston Shaw 7 Church Plain Great Yarmouth Norfolk NR30 1PL

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

Page 5

AWMRC Management Committee

Statement of Financial Activities For The Year Ended 31st December 2020

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 535 Charitable activities Grants receivable 24,235 Charges for use of facilities 90,709 Other income receivable 15,214 Investment income 3 210 Total 130,903 EXPENDITURE ON Facility running costs 167,034 NET INCOME/(EXPENDITURE) (36,131) RECONCILIATION OF FUNDS Total funds brought forward 675,419 TOTAL FUNDS CARRIED FORWARD 639,288	Restricted fund £ - - - - - - - - - -	31/12/20 31/12/19 Total Total funds funds £ £ 535 27 24,235 39,680 90,709 169,612 15,214 1,259 210 667 130,903 211,245 167,034 240,093 (36,131) (28,848) 675,419 704,267 639,288 675,419

The notes form part of these financial statements

Page 6

AWMRC Management Committee

Balance Sheet 31st December 2020

Notes FIXED ASSETS Tangible assets 8 CURRENT ASSETS Debtors 9 Cash at bank and in hand 10 CREDITORS Amounts falling due within one year 11 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 12 NET ASSETS FUNDS 14 Unrestricted funds TOTAL FUNDS	Unrestricted funds £ 535,488 9,565 115,701 125,266 (10,216) 115,050 650,538 (11,250) 639,288	Restricted fund £ - - - - - - - - -	31/12/20 Total funds £ 535,488 9,565 115,701 125,266 (10,216) 115,050 650,538 (11,250) 639,288 639,288 639,288	31/12/19 Total funds £ 568,140 26,807 126,380 153,187 (32,783) 120,404 688,544 (13,125) 675,419 675,419 675,419

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. B Brooks - Trustee

The notes form part of these financial statements

Page 7

AWMRC Management Committee

Notes to the Financial Statements For The Year Ended 31st December 2020

1. GENERAL INFORMATION

Acle War Memorial Recreation Centre is a unincorporated charity in England and Wales. The address of the principal office is shown on page 3 of these financial statements.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements have been prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Buildings	2% and 5% on cost
Fixtures, fittings and equipment	12.5% on cost
Land and grounds	5% straight line
Playground equipment	5% straight line

Items of capital expenditure 31st December 1992 had previously not been capitalised. Such items as could be identified and evaluated were capitalised in the previous year in order to comply with recommended accounting principles as follows:

Fixtures, Fittings and Equipment were valued at estimated cost less depreciation, based on an inventory of assets made on 19th February 1996; and brought into account in 1995 financial statements.

In 1996 additional assets were brought into account, valued at cost less depreciation as follows:

Indoor Bowls Centre initial costs £12,000 and Land regarding the third Football Pitch £20,000. These costs were funded by the Acle Parish Council from the proceeds of the disposal of the original playing field and the disposal of a parcel of the land at the new recreation centre.

During 2002, a new hall extension was built at a cost of £293,708 funded by a Parish Council grant; and new tennis courts and pavilion at a cost of £58,819, funded by a donation from the Acle Tennis Club.

The General Fund has been credited with all the capitalised costs reported above.

Page 8

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AWMRC Management Committee

Notes to the Financial Statements - continued For The Year Ended 31st December 2020

2. ACCOUNTING POLICIES - continued

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Cash at bank

Cash at bank includes cash and short-term highly liquid deposit accounts.

Debtors receivable and creditors payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

Concessionary loans

Concessionary loans include those which are interest free and are made to advance charitable purposes. All loans are measured at cost, less impairment.

Going concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist.

3. INVESTMENT INCOME

INVESTMENT INCOME
	31/12/20	31/12/19
	£	£
Deposit account interest	210	667

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2020 nor for the year ended 31st December 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2020 nor for the year ended 31st December 2019.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

	31/12/20	31/12/19
Administration	1	1
Cleaners	2	4
Maintenance	1	1
	4	6

No employees received emoluments in excess of £60,000.

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AWMRC Management Committee

Notes to the Financial Statements - continued For The Year Ended 31st December 2020

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
					Unrestricted		Restricted		Total
					funds		fund		funds
					£		£		£
	INCOME AND ENDOWMENTS	FROM
	Donations and legacies				27			-	27
	Charitable activities
	Grants receivable					-	39,680		39,680
	Charges for use of facilities				169,612			-	169,612
	Other income receivable				1,259			-	1,259
	Investment income				667			-	667
	Total				171,565		39,680		211,245
	EXPENDITURE ON
	Facility running costs				200,413		39,680		240,093
	NET INCOME/(EXPENDITURE)				(28,848)			-	(28,848)
	RECONCILIATION OF FUNDS
	Total funds brought forward				704,267			-	704,267
	TOTAL FUNDS CARRIED FORWARD				675,419			-	675,419
7.	INDEPENDENT EXAMINERS REMUNERATION
	The independent examiners remuneration amounts			to an independent examination fee of £550					(2019 - £550
	and other financial services of £1,025 (2019 - £1,025).
8.	TANGIBLE FIXED ASSETS
			Fixtures,
				fittings	Land &		Playground
		Buildings	& equipment		grounds		equipment		Totals
		£		£	£		£		£
	COST
	At 1st January 2020 and
	31st December 2020	796,245	179,753		164,220		62,589		1,202,807
	DEPRECIATION
	At 1st January 2020	358,905	161,332		92,527		21,903		634,667
	Charge for year	15,547		7,318	6,658		3,129		32,652
	At 31st December 2020	374,452	168,650		99,185		25,032		667,319
	NET BOOK VALUE
	At 31st December 2020	421,793		11,103	65,035		37,557		535,488
	At 31st December 2019	437,340		18,421	71,693		40,686		568,140

The independent examiners remuneration amounts to an independent examination fee of £550 (2019 - £550) and other financial services of £1,025 (2019 - £1,025). 8. TANGIBLE FIXED ASSETS

In June 2018 the Trustees obtained an independent valuation, for insurance purposes, of the Acle Memorial Buildings, Sports Centre, Social Club and Associated space, based on reinstatement value, of £8,044,445, excluding value added tax (VAT).

In October 2018 the Trustees obtained a further independent valuation, for insurance purposes, of the Acle War Memorial Recreation Centre and Social Club, based on replacement value, of £3,450,000, excluding value added tax (VAT).

The lower valuation was more in line with the expectations of the insurers.

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AWMRC Management Committee

Notes to the Financial Statements - continued For The Year Ended 31st December 2020

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors VAT Prepayments 10. CASH AT BANK AND IN HAND Cash in hand Current account (general) Deposit account (general) IBC fund account (IBC) All weather account (AWP) Unbanked cheques Total Cash in hand Current account (general) Deposit account (general) IBC fund account (IBC) All weather account (AWP) Playground account (general) Unbanked cheques Total 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other loans (see note 13) Trade creditors Social security and other taxes Pension control Other creditors Accruals and deferred income		31/12/20 £ 8,814 622 129 9,565 All Weather Pitch General Sinking fund Fund £ £ 40 - 17,141 - 39,372 - - - - 31,794 25 - 56,578 31,794 31/12/20 Playground Total Fund funds £ £ - 40 - 17,141 - 39,372 - 26,299 - 31,794 1,030 1,030 - 25 1,030 115,701 31/12/20 £ 1,875 5,504 257 155 - 2,425 10,216		31/12/19 £ 14,105 7,946 4,756 26,807 Indoor Bowling Club Sinking Fund £ - - - 26,299 - -	31/12/19 £ 14,105 7,946 4,756 26,807 Indoor Bowling Club Sinking Fund £ - - - 26,299 - -
					26,807
					Indoor Bowling Club Sinking Fund £ - - - 26,299 - -
					26,299
				31/12/19 Total funds £ 263 26,948 39,288 26,243 31,726 1,027 885
				126,380
				31/12/19 £ 1,875 27,798 - - 685 2,425 32,783
					32,783

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AWMRC Management Committee

Notes to the Financial Statements - continued For The Year Ended 31st December 2020

12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

12.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
		31/12/20	31/12/19
		£	£
	Other loans (see note 13)	11,250	13,125
13.	LOANS
	The loan is interest-free and repayable over 10 years commencing in October 2018.
14.	MOVEMENT IN FUNDS

31/12/20 31/12/19 £ £ Other loans (see note 13) 11,250 13,125 13. LOANS The loan is interest-free and repayable over 10 years commencing in October 2018. 14. MOVEMENT IN FUNDS	31/12/20 31/12/19 £ £ Other loans (see note 13) 11,250 13,125 13. LOANS The loan is interest-free and repayable over 10 years commencing in October 2018. 14. MOVEMENT IN FUNDS	31/12/20 31/12/19 £ £ Other loans (see note 13) 11,250 13,125 13. LOANS The loan is interest-free and repayable over 10 years commencing in October 2018. 14. MOVEMENT IN FUNDS	31/12/20 31/12/19 £ £ Other loans (see note 13) 11,250 13,125 13. LOANS The loan is interest-free and repayable over 10 years commencing in October 2018. 14. MOVEMENT IN FUNDS

Unrestricted funds General fund All Weather Pitch Sinking Fund Indoor Bowling Club Sinking Fund Playground Fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund All Weather Pitch Sinking Fund Indoor Bowling Club Sinking Fund Playground Fund TOTAL FUNDS	At 1.1.20 £ 616,423 31,726 26,243 1,027 675,419 675,419 Incoming resources £ 130,776 68 56 3 130,903 130,903	Net movement At in funds 31.12.20 £ £ (36,258) 580,165 68 31,794 56 26,299 3 1,030 (36,131) 639,288 (36,131) 639,288 Resources Movement expended in funds £ £ (167,034) (36,258) - 68 - 56 - 3 (167,034) (36,131) (167,034) (36,131)	At 31.12.20 £ 580,165 31,794 26,299 1,030
			639,288
			639,288
			(36,131)
			(36,131)

Comparatives for movement in funds

		Net	Transfers
		movement	between	At
	At 1.1.19	in funds	funds	31.12.19
	£	£	£	£
Unrestricted funds
General fund	630,182	(29,259)	15,500	616,423
All Weather Pitch Sinking Fund	31,531	195	-	31,726
Indoor Bowling Club Sinking Fund	41,533	210	(15,500)	26,243
Playground Fund	1,021	6	-	1,027
	704,267	(28,848)	-	675,419
TOTAL FUNDS	704,267	(28,848)	-	675,419

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AWMRC Management Committee

Notes to the Financial Statements - continued For The Year Ended 31st December 2020

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund All Weather Pitch Sinking Fund Indoor Bowling Club Sinking Fund Playground Fund Restricted funds Tennis Court Resurfacing Fund TOTAL FUNDS	Incoming resources £ 171,154 195 210 6 171,565 39,680 211,245	Resources Movement expended in funds £ £ (200,413) (29,259) - 195 - 210 - 6 (200,413) (28,848) (39,680) - (240,093) (28,848)	Resources Movement expended in funds £ £ (200,413) (29,259) - 195 - 210 - 6 (200,413) (28,848) (39,680) - (240,093) (28,848)
			(28,848) -
			(28,848)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund All Weather Pitch Sinking Fund Indoor Bowling Club Sinking Fund Playground Fund TOTAL FUNDS	At 1.1.19 £ 630,182 31,531 41,533 1,021 704,267 704,267	Net movement in funds £ (65,517) 263 266 9 (64,979) (64,979)	Transfers between funds £ 15,500 - (15,500) - - -	At 31.12.20 £ 580,165 31,794 26,299 1,030
				639,288
				639,288

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	301,930	(367,447)	(65,517)
All Weather Pitch Sinking Fund	263	-	263
Indoor Bowling Club Sinking Fund	266	-	266
Playground Fund	9	-	9
	302,468	(367,447)	(64,979)
Restricted funds
Tennis Court Resurfacing Fund	39,680	(39,680)	-
TOTAL FUNDS	342,148	(407,127)	(64,979)

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AWMRC Management Committee

Notes to the Financial Statements - continued For The Year Ended 31st December 2020

15. RELATED PARTY DISCLOSURES

The Social Club is not a registered charity and pays a rent for the use of the premises in the Recreation Centre. Both organisations use the same VAT registration number. The Recreation Centre is able to approve the officers appointed by the Social Club. At 31 December 2020 the Social Club owed £622 (2019 - £7,827).

16. POST BALANCE SHEET EVENTS

Since 31 December 2020, the outbreak of the Covid-19 pandemic and related global response has continued to have an impact on the charity. However, the charity's operations continue to be resilient. As a result the charity is not in financial distress and the Trustees do not foresee any going concern issues.

17. FUNDS

The committee operated various funds during the year as follows:

Fund Type	Purpose

General fund Unrestricted General running and maintenance facilities
Indoor bowls rink fund Unrestricted Funds set aside for refurbishment of the indoor bowls centre
All weather pitch fund Unrestricted Funds set aside for refurbishment of the all weather pitch
Playground fund Unrestricted Funds set aside for refurbishment of the playground equipment
Tennis court fund Restricted Donated funds for replacement and refurbishment of the tennis courts

Page 14

AWMRC Management Committee

Detailed Statement of Financial Activities For The Year Ended 31st December 2020

Detailed Statement of Financial Activities For The Year Ended 31st December 2020
	31/12/20	31/12/19
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations	535	27
Investment income
Deposit account interest	210	667
Charitable activities
Charges for use of facilities	90,709	169,612
Other income	15,214	1,259
Grants	24,235	39,680
	130,158	210,551
Total incoming resources	130,903	211,245
EXPENDITURE
Facility running costs
Cleaning and maintenance wages	25,043	26,262
Cleaning and maintenance pensions	520	459
Rates and insurance	13,245	16,783
Light and heat	19,174	30,714
Cleaning and general maintenance	3,963	5,077
Repairs to machinery and equipment	4,328	959
Repairs to buildings, fixtures and fittings	4,269	7,254
Repairs to pitches, court and grounds	28,179	38,459
Events expenditure	-	559
Tennis court resurfacing	750	39,680
	99,471	166,206
Support costs
Management
Administration wages	14,072	13,080
Administration pensions	422	358
Postage, stationery and telephone	1,987	2,325
Bowls centre management fees	12,808	17,431
Licenses and permits	758	1,267
VAT write off	1,878	2,848
Computer and internet expenses	484	364
Sundry expenses	232	259
Security	696	902
	33,337	38,834
Depreciation
Depreciation of buildings	15,547	15,547
Depreciation of fixtures, fittings and equipment	7,317	8,144
Depreciation of land and grounds	6,658	6,658
Depreciation of playing equipment	3,129	3,129
	32,651	33,478
Governance costs
Accountancy	1,575	1,575
Total resources expended	167,034	240,093
Net expenditure	(36,131)	(28,848)

This page does not form part of the statutory financial statements

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