BEIGHTON WELFARE RECREATION GROUND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
## **BEIGHTON WELFARE RECREATION GROUND**
## **FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
|**CONTENTS**|**PAGE**|
|---|---|
|Legal and administrative details|1|
|Trustees report|2 - 3|
|Independent examiners report|4|
|Accountants report|5|
|Statement of financial activities|6|
|Statement of financial position|7|
|Notes to the financial statements|8 - 9|
## **BEIGHTON WELFARE RECREATION GROUND**
## **LEGAL AND ADMINISTRATIVE DETAILS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
Beighton Welfare Recreation Ground is registered with the Charity Commission (Registration number 523834).
|Address of charity :|High Street|
|---|---|
||Beighton|
||Sheffield|
||S20 1ED|
|Trustees :|S Banks|
||K Reaney|
||G Roberts|
||N Roberts|
||Z Zacharkiewicz|
||C Sellars|
|Secretary/Treasurer :|J Roberts|
|Bankers :|National Westminster Bank Plc|
||5 Market Place|
||Chesterfield|
||Derbyshire|
||S40 1TW|
|Accountant :|TSE Financial Ltd|
||Progress House|
||206 White Lane|
||Gleadless|
||Sheffield|
||S12 3GL|
|Independent Examiner :|Matthew Plumtree FMAAT|
||Accountsability (Sheffield) Limited|
||Progress House|
||206 White Lane|
||Gleadless|
||Sheffield|
||S12 3GL|
Page 1
## **BEIGHTON WELFARE RECREATION GROUND**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2025**
The trustees present their report along with the financial statements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the accounts which can be found on page 8.
## **Constitution and objectives**
The charity is constituted by a scheme dated 25 November 2002 and was registered on 16 May 1963 with the number 523834. It's objectives are to provide a welfare institute and recreation ground for the benefit of the people of the village of Beighton and it's surrounding area.
## **Organisational structure**
The trustees who served the charity during the year and who are re-elected annually are shown on page 1.
The charity is responsible for maintaining the premises and grounds in a suitable state of repair for use by those who live in the surrounding area. It raises income through various charitable activities such as hiring out its facilities for use by the public.
## **Financial review**
The charity had net outgoing resources of (£21,144) from the day to day running of the scheme which compares to net outgoing resources of £(36,895) in the previous year. When excluding the impact of deprecaiton on land and buildings, the company made a cash surplus in the year under review which is encouraging for the future.
## **Activities review**
Work continued during the year to create awareness about the facilities available from the charity which extended to the use of Facebook and other internet based networking sites. Differing groups and associations using the facilities made available by the charity include a baby & toddler sensory group, dementia cafe, lunch club, friendship club, heathy eating session & keep fit and both junior/senior football clubs. Office rent is derived from local businesses and rent from a local accountancy firm is an example off such income. The trustees are also actively promoting the outside facilities at the club which are home to various sporting teams.
## **Reserves policy**
It is the policy of the trustees to maintain unrestricted funds which are the free reserves of the charity, at a level to provide sufficient funds to cover anticipated administration and support costs.
## **Risk management**
The trustees are aware of the operational and financial risks which the charity faces and regularly reviews those risks to mitigate against any impact that they may have on the charity.
Page 2
## **BEIGHTON WELFARE RECREATION GROUND**
## **REPORT OF THE TRUSTEES (CONTINUED)**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **Statement of trustees responsibilities**
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charities financial activities during the year and of it's financials position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and :
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
## G Roberts
G Roberts - Trustee
Page 3
## **BEIGHTON WELFARE RECREATION GROUND**
## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BEIGHTON WELFARE RECREATION GROUND**
## **FOR THE YEAR ENDED 31 MARCH 2025**
I report on the accounts of the charity for the year ended 31 March 2025, which are set out on pages 6 to 9.
## **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 needed.
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.
- to state whether particular matters have come to my attention.
## **Basis of 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 statement 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
- to prepare accounts which accord with the accounting records and 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.
## M Plumtree
Matthew Plumtree FMAAT Accountsability (Sheffield) Limited Progress House 206 White Lane Gleadless Sheffield S12 3GL
30 January 2026
Page 4
## **BEIGHTON WELFARE RECREATION GROUND**
## **ACCOUNTANTS REPORT TO THE TRUSTEES BEIGHTON WELFARE RECREATION GROUND**
## **FOR THE YEAR ENDED 31 MARCH 2025**
We have prepared the financial statements of Beighton Welfare Recreation Ground for the year ended 31 March 2025 on pages 6 to 9. These financial statements have been prepared using the accounting policies set out therein and under the requirements of the Financial Reporting Standard for Smaller Entities (effective January 2022) and the statement of recommended practice for accounting and reporting by charities (effective January 2019).
This report is made solely to the charity's trustees. All our accounting work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an accountants report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our accounting work, for this report, or for the opinions we have formed.
In accordance with the instructions of the trustees we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.
## _TSE Financial Limited_
TSE Financial Ltd
Progress House 206 White Lane Gleadless Sheffield S12 3GL
Page 5
## **BEIGHTON WELFARE RECREATION GROUND**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 MARCH 2025**
|**INCOMING RESOURCES**
Room and pitch hire
Bar rent
Flat rent
Grants received
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
Rates and water
Insurance
Light and heat
Wages
Repairs and maintenance
Cleaning and hygiene
Sundries
Telephone
Audit and accountancy
Waste removal
Depreciation
**TOTAL RESOURCES EXPENDED**
**NET MOVEMENT IN FUNDS**
**FUND BALANCES BROUGHT FORWARD**
**FUND BALANCE CARRIED FORWARD**|**General**
**Restricted**
**Total**
**Total**
**2025**
**2024**
26,347
-
26,347
24,479
3,600
-
3,600
3,000
4,600
-
4,600
5,520
1,554
-
1,554
380
**36,101**
**-**
**36,101**
**33,379**
2,561
-
2,561
5,692
2,642
-
2,642
2,748
3,820
-
3,820
8,137
11,583
-
11,583
11,964
4,983
-
4,983
8,747
-
-
-
256
839
-
839
985
785
-
785
778
1,723
-
1,723
2,075
1,353
-
1,353
1,630
2,738
24,218
26,956
27,262
**33,027**
**24,218**
**57,245**
**70,274**
**3,074**
**(24,218)**
**(21,144)**
**(36,895)**
82,722
760,585
843,307
880,202
85,796
736,367
822,163
843,307|
|---|---|
Page 6
Page 6
## **BEIGHTON WELFARE RECREATION GROUND**
## **STATEMENT OF FINANCIAL POSITION**
## **31 MARCH 2025**
|**Note**
**FIXED ASSETS**
Tangible assets
**2**
**CURRENT ASSETS**
Debtors
**3**
Cash at bank and in hand
**3**
Other debtors
**CREDITORS:**
**Amounts falling due within one year**
**4**
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**FINANCED BY :**
**RESTRICTED FUNDS**
CISWO Grant Fund
Building Fund
One Stop Shop Fund
Accumulated Fund|**£**
**£**
754,864
3,650
62,442
3,720
69,812
(2,513)
67,299
822,163
29,212
30,281
676,874
736,367
85,796
822,163
**2025**|**£**
**£**
781,820
-
62,912
3,159
66,071
(4,584)
61,487
843,307
29,212
30,281
701,092
760,585
82,722
843,307
**2024**|
|---|---|---|
Page 7
## **BEIGHTON WELFARE RECREATION GROUND**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
## **1 ACCOUNTING POLICIES**
## **Basis of accounting**
The financial statements have been prepared under the historical cost convention.
## **Income**
Income from the activities of the club is the gross amount receivable by the club, less returns and allowances and VAT where appropriate.
## **Fixed assets**
All fixed assets are initially recorded at cost.
## **Depreciation**
Depreciation is calculated so as to write off the cost of an asset, less it's estimated residual value over the useful economic life of that asset as follows :
|Buildings
Fixtures and fittings
**2 FIXED ASSETS**
Restricted assets
**COST**
At 1 April 2024
At 31 March 2025
**DEPRECIATION**
At 1 April 2024
Charge for the year
At 31 March 2025
**NET BOOK VALUE**
At 31 March 2025
At 31 March 2024|2% straight line method
10% reducing balance method
**Land &**
**Fixtures**
**Land &**
**Fixtures**
**Total**
**Buildings**
**& fittings**
**Buildings**
**& fittings**
No
No
Yes
Yes
**£**
**£**
**£**
**£**
**£**
103,296
24,277
1,095,707
134,262
1,357,542
103,296
24,277
1,095,707
134,262
1,357,542
75,284
17,781
371,437
111,220
575,722
2,066
672
21,914
2,304
26,956
77,350
18,453
393,351
113,524
602,678
25,946
5,824
702,356
20,738
754,864
28,012
6,496
724,270
23,042
781,820|
|---|---|
Page 8
## **BEIGHTON WELFARE RECREATION GROUND**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2025**
|**3 DEBTORS**
Trade debtors
**3 CASH AT BANK AND IN HAND**
National Westminster Bank
Cash in hand
**4 CREDITORS FALLING DUE WITHIN ONE YEAR**
Accruals
Trade creditors
Net wages
PAYE|**2025**
**£**
3,650
3,650
59,442
3,000
62,442
1,435
-
855
223
2,513|**2024**
**£**
-
-
60,912
2,000
62,912
2,398
902
1,127
157
4,584|
|---|---|---|
Page 9