**REGISTERED CHARITY NUMBER: 300101** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 FOR YATTENDON AND FRILSHAM SPORTS AND SOCIAL TRUST** **YATTENDON AND FRILSHAM SPORTS AND SOCIAL TRUST** **CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 December 2023** ||Page| |---|---| |Report of the Trustees|1 to 2| |Independent Examiner's Report|3| |Statement of Financial Activities|4| |Balance Sheet|5| |Notes to the Financial Statements|6 to 8| |Detailed Statement of Financial Activities|9| ## **YATTENDON AND FRILSHAM SPORTS AND SOCIAL TRUST** ## **REPORT OF THE TRUSTEES** **for the year ended 31 December 2023** The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 300101 ## **Principal address** Bramley House Burnt Hill Yattendon Thatcham Berkshire RG18 0XD ## **Trustees** R J Sansom T G Boothby J Hole B E Lyon R Morley A M Milne P J Bickford Smith A McCormick ## **Independent examiner** NC Desnos 2 Hennessy Crescent Newbury Berkshire RG14 7GB ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The Trust has been set up on 3 August 1977 to provide or assist in the provision of facilities for the inhabitants of the Parishes of Yattendon and Frilsham and the neighbourhood for the recreation and other leisure time occupation in the interest of social welfare. ## **FUTURE DEVELOPMENTS** The charity continues to provide recreational facilities and maintain and develop the buildings for such enjoyment. 1 **YATTENDON AND FRILSHAM SPORTS AND SOCIAL TRUST** ## **REPORT OF THE TRUSTEES** **for the year ended 31 December 2023** Approved by order of the board of trustees on ............................................. and signed on its behalf by: ............................................. Trustee 2 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YATTENDON AND FRILSHAM SPORTS AND SOCIAL TRUST** I report on the accounts for the year ended 31 December 2023 set out on pages four to eight. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. It is my responsibility to: - examine the accounts under Section 145 of the 2011 Act - to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and - to state whether particular matters have come to my attention. ## **Basis of the independent examiner's report** My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that, in any material respect, the requirements - to keep accounting records in accordance with Section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. NC Desnos 2 Hennessy Crescent Newbury Berkshire RG14 7GB Date: ............................................. 3 ## **YATTENDON AND FRILSHAM SPORTS AND SOCIAL TRUST** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **for the year ended 31 December 2023** |||**2023**|2022| |---|---|---|---| |||**Total funds**|Total funds| ||Notes|**£**|£| |**INCOMING RESOURCES**|||| |**Incoming resources from generated funds**|||| |Voluntary income||**80,534**|41,109| |Investment income|2|**1,967**|189| |**Total incoming resources**||**82,501**|41,298| |**RESOURCES EXPENDED**|||| |**Charitable activities**|||| |Sports||**66,662 **|44,130| |**NET INCOMING/(OUTGOING) RESOURCES**||**15,839**|(2,832)| |**RECONCILIATION OF FUNDS**|||| |**Total funds brought forward**||**141,963**|143,536| |New Entity||**-**|1,259| |**TOTAL FUNDS CARRIED FORWARD**||**157,802 **|141,963| The notes form part of these financial statements 4 ## **YATTENDON AND FRILSHAM SPORTS AND SOCIAL TRUST** ## **BALANCE SHEET** ## **At 31 December 2023** |||**2023**|2022| |---|---|---|---| |||**Total funds**|Total funds| ||Notes|**£**|£| |**FIXED ASSETS**|||| |Tangible assets|4|**1,508**|745| |**CURRENT ASSETS**|||| |Stocks|5|**2,183**|1,867| |Debtors|6|**2,396**|3,181| |Cash at bank||**201,239**|182,924| |||**207,326**|188,717| |**CREDITORS**|||| |Amounts falling due within one year|7|**(49,524)**|(46,754)| |**NET CURRENT ASSETS**||**157,802 **|141,963| |**TOTAL ASSETS LESS CURRENT**|||| |**LIABILITIES**||**157,802**|141,963| |**NET ASSETS**||**157,802 **|141,963| |**FUNDS**|8||| |Unrestricted funds||**157,802 **|141,963| |**TOTAL FUNDS**||**157,802 **|141,963| The financial statements were approved by the Board of Trustees on ............................................. and were signed on its behalf by: ............................................. Trustee The notes form part of these financial statements 5 **YATTENDON AND FRILSHAM SPORTS AND SOCIAL TRUST** **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** ## **1. ACCOUNTING POLICIES** ## **Accounting convention** The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. ## **Incoming resources** All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. ## **Resources expended** 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. ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **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. ## **2. INVESTMENT INCOME** |Deposit account interest|**2023**
**£**
**1,967**|2022
£
189| |---|---|---| ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022. 6 **YATTENDON AND FRILSHAM SPORTS AND SOCIAL TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED** ## **for the year ended 31 December 2023** ## **4. TANGIBLE FIXED ASSETS** |**COST**
At 1 January 2023
Additions
At 31 December 2023
**DEPRECIATION**
At 1 January 2023
Charge for the year
At 31 December 2023
**NET BOOK VALUE**
At 31 December 2023
At 31 December 2022
**5.**
**STOCKS**
Stocks
**6.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
**7.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**

Trade creditors
Other creditors|**Fixtures**
**and**
**Fittings**
£
27,775
1,226
29,001
27,030
463
27,493
1,508
745
**2023**
2022
**£**
£
**2,183**
1,867
**2023**
2022
**£**
£
**2,396**
3,181
**2023**
2022
**£**
£
**1,638**
3,975
**47,886**
42,779
**49,524**
46,754| |---|---| 7 ## **YATTENDON AND FRILSHAM SPORTS AND SOCIAL TRUST** **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the year ended 31 December 2023** ## **8. MOVEMENT IN FUNDS** |||**Net**|| |---|---|---|---| |||**movement in**|| ||**At 1/1/23**|**funds**|**At 31/12/23**| ||**£**|**£**|**£**| |**TOTAL GENERAL FUNDS**|**141,963**|**15,839**|**157,802 **| |Net movement in unrestricted funds, included in the above are as follows:|||| ||**Incoming**|**Resources**|**Movement in**| ||**resources**|**expended**|**funds**| ||**£**|**£**|**£**| |**TOTAL FUNDS**|**82,501 **|**66,662 **|**15,839**| 8 ## **YATTENDON AND FRILSHAM SPORTS AND SOCIAL TRUST** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** ## **for the year ended 31 December 2023** |**INCOMING RESOURCES**
**Voluntary income**
Rents
Fund raising
Donations
Grants
**Investment income**
Deposit account interest
**Total incoming resources**
**RESOURCES EXPENDED**
**Charitable activities**
Aid & goods
Property
Administration
**Support costs**
**Finance**
Bank charges
**Total resources expended**
**Net income/(expenditure)**|**2023**
**£**
**12,802**
**53,945**
**0**
**13,787**
**80,534**
**1,967**
**82,501**
**18,369**
**41,649**
**4,737**
**64,755**
**1,907**
**66,662**
**15,839**|2022
£
14,300
20,667
2,650
3,492
41,109
189
41,298
13,976
22,887
5,571
42,434
1,696
44,130
(2,832)| |---|---|---| This page does not form part of the statutory financial statements 9