**REGISTERED CHARITY NUMBER: 521240** 

**Report of the Trustees and Unaudited Financial Statements For The Year Ended 31 May 2025 for Old Bedians Sports Centre** 

**Old Bedians Sports Centre** 

**Contents of the Financial Statements for the Year Ended 31 May 2025** 

||Page|
|---|---|
|Report of the Trustees|1 to 3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7 to 9|
|Detailed Statement of Financial Activities|10 to 11|



**Old Bedians Sports Centre** 

## **Report of the Trustees for the Year Ended 31 May 2025** 

The  trustees  present  their  report  with the financial  statements  of the charity  for  the year  ended  31  May 2025.  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** 

521240 

## **Principal address** 

Old Bedians Sports Centre Millgate Lane East Didsbury Manchester M20 5QX 

## **Trustees** 

C Byrne S Cook A O’Sullivan **Committee** S.Lynch Chairman T Ash Treasurer J Gander Secretary A Smith President C Pratt T Ash C Morrissey R O’Connor 

**Independent Examiner** Mark Creely Hedgeside Hall Road Bowdon Cheshire WA14 3AN 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The  charity  was  established  by  Trust  Deed  dated  8th  October  1965  (amended  12th  December  1993)  by  Manchester   County Council and is registered with the Charity commission, No. 521240. 

The  board  of  trustees  set  out  the  policy  and  major  decisions   with  the  management  committee  on  behalf  of  each   sporting constituent body. 

Page 1 

**Old Bedians Sports Centre** 

## **Report of the Trustees for the Year Ended 31 May 2025** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Recruitment and appointment of new trustees** 

The  charity  was  established  by  Trust  Deed  dated  8th  October  1965  (amended  12th  December  1993)  by  Manchester   County Council and is registered with the Charity commission, No. 521240. 

The  board  of  trustees  set  out  the  policy  and  major  decisions   with  the  management  committee  on  behalf  of  each   sporting constituent body. 

## **Related parties** 

No related party transactions occurred during the year. 

## **Risk management** 

An independent person carries out a general risk assessment on the Sports Club and grounds.  Recommendations are carried out in order to mitigate the significant risks. This will be an ongoing review. 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The  charities  object  and  its  principal  activity  continues  to  be  that  of  providing  facilities  for  recreational  and  sporting  activities for the benefit of the inhabitants of the greater Manchester area. 

Membership is open to members of the constituent bodies: 

Old Bedians Rugby Football Club Bedians Amateur Football Club Oisin Gaelic Athletic Association 

And  members   of  any  other   properly   appointed   organisation,   drawn  from  the  same  area   and  elected   by  the   Management Committee. 

The  facilities  are  available  for  hire  by  any  individual  or  organisation  in  accordance  with  the  standard  hiring  agreement  drawn up. 

## **ACHIEVEMENT AND PERFORMANCE** 

## **Charitable activities** 

This year has seen a full sporting program with each of the disciplines, up until the imposition of the national lockdown. 

Each section raised funds throughout the year for the upkeep and improvement of the grounds. 

## **FINANCIAL REVIEW** 

## **Reserves policy** 

It  is  the  policy  of  the  charity  to  endeavour  to  maintain  the  unrestricted  fund  at  a  level  to  meet  the  unrestricted  expenditure  for the following twelve months.  This  would  then  provide  sufficient  funds  to  cover  the  management,  administration  and  support costs. 

## **Principal funding sources** 

Principal funding sources continues to come from bar takings and a contribution from each sporting section. 

## **FINANCIAL REVIEW** 

The charity has made a small profit this year. 

Page 2 

**Old Bedians Sports Centre** 

## **Report of the Trustees for the Year Ended 31 May 2025** 

The  trustees  would  like  to  see  the  charity  be  fully  self  financing  from  the  bar  income  and  room  hire,  without  relying  on  a contribution from each sporting section 

## **ON BEHALF OF THE BOARD** : 

Trustee 

March 2026 

Page 3 

## **Independent Examiner's Report to the Trustees of Old Bedians Sports Centre** 

I report on the accounts for the year ended 31 May 2025 set out on pages five to nine. 

## **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  43(2)  of  the  Charities  Act  1993  (the  1993  Act))  and  that  an  independent  examination  is required. 

It is my responsibility to: 

- examine the accounts under Section 43(3) (a) of the 1993 Act 

- to follow  the procedures  laid  down in the General  Directions  given by the Charity  Commission  (under  Section  43(7)(b) of the 1993 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 I do not express an audit opinion on the view given by the accounts. 

## **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 41 of the 1993 Act; and 

   - to prepare  accounts  which accord  with the accounting  records  and to comply  with   the accounting  requirements of the 1993 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. 

Mark Creely Hedgeside Hall Road Bowdon Cheshire WA14 3AN 

Date ……………………………………. 

Page 4 

## **Old Bedians Sports Centre** 

## **Statement of Financial Activities** 

## **for the Year Ended 31 May 2025** 

|||||31.5.25|31.5.24|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
||Notes|£|£|£|£|
|**INCOMING RESOURCES**||||||
|**Incoming resources from generated funds**||||||
|Voluntary income||6,000|-|6,000|6,000|
|Activities for generating funds|2|48,348|-|48,348|44,422|
|Investment income|3|-|-|-|-|
|**Total incoming resources**||54,345|-|54,345|50,442|
|**RESOURCES EXPENDED**||||||
|**Charitable activities**||||||
|Provision of Didsbury Sports Centre||32,186|-|32,186|26,831|
|**Governance costs**||-|-|-|-|
|**Costs of generating funds**||17,738|-|17,738|22,685|
|**Total resources expended**||49,927|-|49,927|49,515|
|**NET INCOMING RESOURCES**||4,417|-|4,417|906|
|**RECONCILIATION OF FUNDS**||||||
|**Total funds brought forward**||155,579|50,857|206.436|206,436|
|**TOTAL FUNDS CARRIED FORWARD**||159,996|50,857|210,853|206,436|



The notes form part of these financial statements 

Page 5 

## **Old Bedians Sports Centre** 

||**Balance Sheet**|**Balance Sheet**||||
|---|---|---|---|---|---|
||**At 31 May 2025**|||||
|||||31.5.25|31.5.24|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
||Notes|£|£|£|£|
|**FIXED ASSETS**||||||
|Tangible assets|6|198,578|-|198,580|190,182|
|**CURRENT ASSETS**||||||
|Stocks|7|2,032|-|2,032|1,955|
|Debtors|8|11,808|-|11,808|15,140|
|Cash at bank and in hand||3,170|-|3,170|15,614|
|||17,010|-|17,010|32,313|
|**CREDITORS**||||||
|Amounts falling due within one year|9|(4,735)|-|(18,486)|(18,486)|
|**NET CURRENT ASSETS/(LIABILITIES)**||12,275|-|13,826|13,826|
|**TOTAL ASSETS LESS CURRENT**||||||
|**LIABILITIES**||210,853|-|206,436|206,436|
|**NET ASSETS**||206,436|-|206,436|206,436|
|**FUNDS**|10|||||
|Unrestricted funds||||159,996|155,579|
|Restricted funds||||50,857|50,857|
|**TOTAL FUNDS**||||210,853|206,436|



The financial statements were approved by the Board of Trustees on 5[th] June 2024 and were signed on its behalf by: 

Trustee 

The notes form part of these financial statements 

Page 6 

H 

**Old Bedians Sports Centre** 

**Notes to the Financial Statements for the Year Ended 31 May 2025** 

## **1. ACCOUNTING POLICIES** 

## **Accounting convention** 

The  financial  statements  have  been  prepared  under  the  historical  cost  convention,  and  in accordance  with the  Financial Reporting  Standards  for  Smaller  Entities  (effective  January  2007),  the  Charities  Act  1993  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. 

Fixtures & fittings  - 10% reducing balance Tractor  - 20% Straight Line Coffee Machine 20% Straight Line Barrier 10% Straight Line 

No depreciation is provided on Land held on Long leasehold or Development costs. 

## **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.** 

## **ACTIVITIES FOR GENERATING FUNDS** 

||||
|---|---|---|
|**ACTIVITIES FOR GENERATING FUNDS**|31.5.25|31.5.24|
||£|£|
|Bar income|35,007|37,565|



## **3.** 

## **INVESTMENT INCOME** 

|Rents received<br>Room hire<br>Grants|31.5.22<br>£<br>12,350<br>520<br>-<br>12,870|31.5.24<br>£<br>6,600<br>257|
|---|---|---|
|||6,857|



Page 7 

**Old Bedians Sports Centre** 

## **Notes to the Financial Statements - continued** 

## **for the Year Ended 31 May 2025** 

## **TRUSTEES' REMUNERATION AND BENEFITS** 

## **4.** 

There   were  no  trustees'   remuneration   or  other   benefits   for  the  year  ended   31  May  2025  nor  for  the  year ended 31 May 2024. 

## **Trustees' Expenses** 

There were no trustees' expenses paid for the year ended 31 May 2025 or for the year ended 31 May 2024. 

## **5. STAFF COSTS** 

Bar staff costs are zero. There are no other staff costs relating to the charity. 

## **6. TANGIBLE FIXED ASSETS** 

## **7.** 

## **8.** 

|**TANGIBLE FIXED ASSETS**|||||
|---|---|---|---|---|
|||Other Fixed|Development||
||Long leasehold|Assets|Costs|Totals|
||£|£|£|£|
|**COST**|||||
|At 1 June 2024|182,678|48,142|1,845|232,664|
|Additions|-|9,996|-|9,996|
|At 31 May 2025|182,678|58,138|1,845|242,661|
|**DEPRECIATION**|||||
|At 1 June 2024|-|42,483|42,483<br>-|42,483|
|Charge for year|-|1,600|-|1,600|
|At 31 May 2025|-|44,083|-|44,083|
|**NET BOOK VALUE**|||||
|At 31 May 2024|182,678|5,661|1,845|190,184|
|At 31 May 2025|182,678|14,055|1,845|198,578|
|**STOCKS**|||||
||||31.5.25|31.5.24|
||||£|£|
|Stocks|||2,032|1,559|
|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
||||31.5.25|31.5.24|
||||£|£|
|Trade debtors|||-|-|
|Other debtors|||11,808|15,139|
||||11,808|15,139|



Page 8 

**Old Bedians Sports Centre** 

## **Notes to the Financial Statements - continued** 

## **for the Year Ended 31 May 2025** 

## **CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

## **9.** 

|||31.5.25|31.5.24|
|---|---|---|---|
|||£|£|
|Bank loans and overdrafts||3,156|5,276|
|Trade creditors||-|1,639|
|Other creditors||1,579|11,571|
|||4,735|18,486|
|**MOVEMENT IN FUNDS**||||
|||Net movement||
||At 1.6.24|in funds|At 31.5.25|
||£|£|£|
|**Unrestricted funds**||||
|General fund|154,673|4,417|159,090|
|**Restricted funds**||||
|Sports Council Grant|17,057|-|17,057|
|FSA Grant|20,000|-|20,000|
|Mersey Basin & Tractor|13,800|-|13,800|
|Reserve||||
||50,857|-|50,857|
|**TOTAL FUNDS**|206,436|4,417|210,853|
|Net movement in funds, included in the above are as follows:||||
||Incoming|Resources|Movement in|
||resources|expended|funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|54,345|(49,928)|4,417|
|**TOTAL FUNDS**|54,345|(49,928)|4,417|



## **10. MOVEMENT IN FUNDS** 

## **11. DESCRIPTION OF FUNDS** 

**Sports Council Grant** :- A grant for Pitch Development 

**FSA Grant :-** A grant for Pitch Development 

**Mersey Basin :-** A grant for Land & Drainage Development 

**Tractor Donation:-** A Grant from the RFU 

Page 9 

**Old Bedians Sports Centre** 

## **Detailed Statement of Financial Activities** 

## **for the Year Ended 31 May 2025** 

||31.5.25|31.5.24|
|---|---|---|
||£|£|
|**INCOMING RESOURCES**|||
|**Voluntary income**|-|-|
|Gifts|-|-|
|Donations|6,000|6,000|
|Subscriptions|||
||6,000|6,000|
|**Activities for generating funds**|||
|Bar income|35,411|37,565|
|**Investment income**|||
|Rents received|||
|Room hire|12,414|6,600|
|Covid Grants|520|257|
|||-|
|**Total incoming resources**|54,345|50,422|
|**RESOURCES EXPENDED**|||
|**Charitable activities**|||
|Cleaning<br>Repairs and maintenance<br>Rates and water|4,121<br>6,938<br>1,410|3,680<br>6,329<br>1,132|
|Insurance<br>Light and heat<br>Telephone<br>Sundries<br>Bank charges|5,015<br>9,903<br>932<br>2,528<br>-|4,737<br>7,935<br>1,351<br>1,438<br>-|
|Depreciation|1,600|1,102|
||32,447|27,705|
|**Governance costs**|||
|Accountancy and professional fees|-|-|
|**Costs of generating funds**|||
|Wages|-|-|
|Bar purchases|17,738|22,685|
|**Support costs**|17,738|22,685|
|**Finance**|||
|Bank interest|(258)|(874)|
|**Total resources expended**|49,927|49,616|
|**Net income/(expenditure)**|4,417|906|



This page does not form part of the statutory financial statements 

Page 10