Chariry regis1r]0 numb¢r'. 523912 Dinnington Community Centre and Recreation Ground Annual Report and Finla] Sthtements for the Year Ended 30 June 2025
Dinnington Commmuity Centre and Recreation Ground Contents (continued) Referen¢e and Adminislrnlive Details Trnsiees, Report 2to6 Independeni Examinerfs Report Sthtement of Financial Activities Balance Sheet Cosh Flow st4iem¢n¢ 10 Notes to the Financial Stai¢ments I I to22
DinDingtOD Community Centre and Recreatffton Ground Reference and Administrative Details Trustees R Morton T Chapman Miss Z tA)we S Tweed Mrs A Clarke A Ravenhall G Mitchell P Nells Mrs J Havenhand MBE J Ireland Charity Registration NUmr 523912 Prinf I1 Offiee 131 Laughton Road Dinnington Sheffield Souih YoTk5hire S25 2PP Independent Exarnintr Integra (Worksop) Ltd Unli 22 Enterprise Business Centre Enierprise House Carlion Road WoTksOP Nolts S817QF Page I
Dinnington Community Centr¢ and Reereation Ground Trustees, Report The trustees present the annual report iogether with the financial $thments of the charity for the year ended 30 June 2025. Obj¢ctiVfs •¢¢ivities Oblects ain The objects of the charity are the provision and maintenance of th¢ community ¢¢ntre and recreaiion ground for the use of the inhabitanls of Dinnington, and the 5UTrounding neighlx)urhood. The charity operal¢s under th¢ workTng name of "Dinninglon Resource Centre.. Publlc ben¢fli The trusiees are responsible for applying ihe Charity's income in Meeting wilh the proper cosls of administrating the chariry and of managing its assds {includin8 ihe repair and insurdnc¢ of il'5 buildings). Thereafter any surplus income musi be applied in fijnhering ihe objecis of the Charity. The trustee5 ther¢for¢ have ensured that adequate controls for collecting and expending are in place enablin8 them lo show where monies have come from and where and how li is uiilised. The tTusiees ¢onfLmi ihai they have complied with ihe requirements of section 17 of the Chariiies A¢1 201110 have due regard io the public benefit guidance published by the Charity Commission for England and Wales. Page 2
Dinnington Community Centre and Recreation Ground Trustees, Report (eonlinued) Achiev¢menls and ptrforrn8nce The cenire continues to fvifil lis Charithble Objeaives offering its facilitie5 for community use. General hire of the centre. in particular the Main Hall. remains good. With a weekend capacity rate of over 800/ demand is siill high and shows ihe need for ihe facility. Privat¢ parti have accounted for the majority of IM)okings with the centre's own even with the exception of Chri5tsn4 being less frequent du¢ to the number of oiher bookings. Dame hire of ihe cenlre 15 also very g(K)d with new hir¢rs enquiring alx)ui both otTice and main hall spae¢. Long teTm renlal agreements remain in pl8¢e for South Yorkshire Police. RMBC Neighbourhoods ond IiMBC Library Seryicu. These continue lo contribu¢e o signifi¢ont income the centre. Th¢ ¢afe remains well attended and still provides ihe cenrre with an ideal vehicle for getting inforn)aiion into the ¢ommunity. Daily offsiie Luncheon fjroups have increased with over IIX) meals a week bein8 supplied io other ¢Otnmunity groups. Outside catering continues io b¢ stron& with ihe demand providin8 a significant revenue. This is purely dowTL to reputaiion and value. The 3G projeci continue5 lo flourish. Midwttk evening use from 6pm onwards is almost ai full capcaity and Saturday & Sunday use is high due lo DInninon TO FC use. The investmenl made lo provide a quality full Size glass Plt¢h is beginning to pay as plans for a Women's team are well underway. They will exclusively use the gr&4s pitch due io limited availability on the 3G. The partnership with DTFC continue$ 10 work well. The provision of volunteers Is a huge help for ihe wck shop. service Jnd Mainten¢¢ of ihe pÉtch also ihe 8fASS cuttin8. Dinnington Bowls Club have had another successful year wilh Member numbers growing. The volunieers they provide have again made a huge impaci with mainienance of the weens. keeping them up to ¢he high standard5 they have set themselves. The reception and cafe area have had significant inveslmenl with new decor and fitrniture providing a wam and welcoming environment for all users of the centre. Overall we ¢onsider that the ¢¢ntre is meding lis aims and objectives. Ihai said, we are coniinually smving to enhance and improve all facilites and service$. Page 3
Dinningioo Community Centre and Recreation Ground Trustees, Report (eontinued) Fin8n¢i81 r¢vfftew The siaiement of financial aciivities for the year is sd out on page 7. In the year ended 30 June 2025 . Ihe chariry had nei incorning resources of £715 (2024 £24.642). Income mainly consisis of hire of space within ihe centre. bar and cafe tskings and grants receiveable. The costs during the year consists mainly of administration wages in the running of thr centre and the generdl expenses incurred in the upkeep of the building and ground On the 13 November 20(Kl ihe responsibility for maintaining and operating the resource centre passed from Rotherham Metropolitan Council to the truslees of Dinnington Community Centr¢ and Rffr¢¥lion Ground. The owiership of the head l¢ase of the site was transferred from Rothetham Metropolit¥n Council io the trustees on 5 August 2005. Polley on reserves AI 30 June 2025 the charity had reserves of £188,887 (2024 £158,990). The management committee have established a policy whereby ihe free reserves held by the chariry {fund5 not committed or invesied in fixed assets) should be approximaiely Six months of resources expended. Al 30 June 2025 the free reserves did noi reach the target level bui the rnanagemeni commiltee are 5trivÈng lo increase income al a ¥reater rate ihan expendilure to addres5 thi5 Situation. Plans for future perlods Alms vb}¢cilvesforfulureperfods The c¢nlT¢'5 main aim ronliny¢5 lo b¢ suslainobility. This aim runs through all events and projects organised. The cenire's core services and facilities coniinue io provide the majority of incorne allowin8 the ¢tnire 10 function correcily. It is imponani thai we now fuiure proof ihe centre for ihis to Coniinue. Following redecoraiion of ihe Cafe. Receplion and Main Hall the next project will be to replace the flooring throughout the ground fl¢)or. This is expected to tske place in early 2026. Structure. governance ind mngement The governin8 document is a Scheme dated ?0 April 2M5. This documeni replaces the original s¢heme of 2 February 1998 las amended 14 November 2(M)O and 9 Sepiember 2002) Page 4
DiDniDgton Community Centre And Recreation Ground Trustees, Report {CODtiDued) Organisailonolsirncmre The chariry is adMiniered by a management commiitee, The members of the management comminee (who are the managing M(Ce5 of the charity) are appointed by each of the following (Irganisations in the following rdiiOS'. Four members from Dinningion Area Regeneration TTUSt- Two memb¢rs from Roiherham Metrow)litan Borough Council: One member from the Coal Indwty Social Welfar¢ Orp)iSQii( Dinninglon Si.John's Town Council also hgd the righi io appoint nyo members of ihe management ¢ommittee until 29 November 2016. The ¢ommittee may appoint not more ihan No c04)Ned members The mana8emeni committee aim io on a monthly basis, and at other limes when significani matters arise. FinancSal instrufflents Objeeilves ondpolleles The charity's aciiviiies expose li to a number of financial risks including credil risk, ¢a5h flow risk and liquidity risk. The use of financial derivatives is governed by the charity's policies approved by the board of irusiees. which Provide WTitten principles on the use of financial deriv¥iive$ ¢0 manage ihese risks. The ¢harily does nol use derivaiive financial insiruments for speculairve purpose$. Ca5hflow rlsk The charity's aciiviiies expose li primarily io the financial risks of changes in foreign CUTrency exchan8e raies and interest raies. The chariry use5 foreign exchange forward contracts and inlere5t rate swap contract5 10 hedge these exposures. Interest bearing assets and liabilities are held at fixed rale to ensure Certainty of c%sh flow5. Credli rl.FA The charity's principal financial assets are bank balances and cash, trade and other receivables, and invesm)enis. The charity's credit risk is primarily attribuiable io its trade receivables. The amounts presented in Ihe balance sheet are net of allowances for doUr1 rtteivables. An allowance for impairnent is made where there is an identified loss eveni which. based on previous experience, is evidence of a reductioTh in Ihe recoverability of the cash flows. The CTedil risk on liquid funds and derivalive financial instruments is IiTnited because the counteryjarties are banks with high credit-rntings assigned by international credil-rttin8 a8encies. The charity has no Significant conwltration of credit risL with exposure spread over a large nurnb¢r of counterparties and custorners. Llqtsldltsi rlsk In order io mainlain liquidity to en$ur¢ that sufficient funds are available for ongoing operntions and fvture developm¢nis, the chariry uses a mixture of long-terni and 5hort-tem debi finance. Funher details regarding liquidity risk can be found in the Statement of accouniing policies in the financial staiements. Pag¢ 5
DiDnington Community Centre and ReereatRon Ground Truslees, Report (continued) The annual report was approved by the trusiees of ihe ¢harity on l May 2026 and signed on its behalf by". Mr5 J Havenhand MBE Trustee Page 6
Dinnlngton Commvnlty Centre and Reereallon Ground Independent Examlner's Report to the Irustees ofDlnnlngton Communlty CeDtre And RetreAtlon Ground I r¢rt Ihc ¢nJ5¢ec5 on my cxarninatioti of the •c¢outtts of Dinningtyl Comrrnmty Centre wxl ReutaiioD Ground for ihe ycar ¢nd¢d 30 Junc 2025. R¢spothb1IltleS Ittd basls •f rep•rt As tbc chariry Irustres of Dimin8 Cornmunity •rnd Re¢r¢afion Ground Ire rtSPOQ5ible for the pr¢parniion of ihe Accounts in aecoftlance with the rtquimwnts of th¢ ChArities Act 2011 {'th¢ Act.). I report in rw ofmy examiD•tion of the Dinningthn Commity CMtr¢ •nd R¢creaiion Gn>uDtts aCCOUDts ¢TI¢d out und¢r 5cclion 145 of the 2011 Aei in carryin8 Out JDY exami(10 I hAve folkiw¢d all the applicable Dir¢¢iion$ 8ivcn by the ChAriry Conwnission under s(10n 14515Xb) of A¢L IAdepeTrdefftt ¢xamlTh¢r'i stst¢wnt Since Dinningion Con¥nunity Centrt knd Rccrcion Gtouttd's gross income ¢xettded £250.OCiI your examin mu51 b¢ ? rncnthr of a body lisd in s¢¢iion 145 ofthe 2011 A¢L l ¢onfiTm thAi l am qualified io uThJertake Cxamination be¢thu l Im J ments of . whi¢h li on¢ of the listrd bodie& I hve ¢fMnplct¢d my ex•miMiion. l ¢onfiTrn ih•i no mrial nmtws hve come to my 8iiention in Mnne¢tion wilh the examinalion 8iVin8 me cau io beli% th•¢ in Any mWi•l . Kcounlin8 re¢orth wert kep¢ in ofDinnin8toD Clmnrnwty Centr¢ Rewiion Growl rcquired by S¢¢iion 130 of th¢ A¢L OT 2. th¢ counts do fy)t accord with those recor05: or 3. the iccounts do nol comply wilh t xcounlin8 reylrernents cortemlng the forni ind wnwit of Kcounts set oul in ¢hc Chwriiics IAccount5 0Th1 Reports) Re8uiai•ons 2(K18 other than any requirerneDi th•t the counts givc a 'lrue fair WI¢ vknich li mitter ¢otiS1 •s Ixrt of indep¢ ex•miMtioii. I have no conccrns and have come i¢[0$5 no other mitlers in conneaioo with the ¢xninaiion to which attention should be drawn in this report in order to enthle 4 prop¢r Wr18 of the accoun ty b¢ r¢acFKd. Alison Unli 22 EntyPrI Businus Centre Enl¢rpTiS¢ Hous Cirlts)n Road Work50P Noits S81 7QF l May2026 Pa8c 7
DinDington Communi¢), Centre aDd Recreation Ground Statement of FiDaneig1 Aelivities for the Ye8r Ended 30 June 2025 UnrtrIcted funds Restriettd Total 2025 Note Income and Endowments from: Donations and legacies Charitable activities Other trdding a¢tivities Investment income 7.473 406.897 16,374 3.347 7,473 406,897 16.374 3.347 Total incorne 434.091 434.091 Expendlture on: Charitable activitie5 {404.1941 (29,182) (433.376) Total eXndItUre (404.194) {29,1821 (433.3761 Net incornellexpendilure) 29,897 29,1821 715 Net rnovemenl in funds 29.897 129.182) 715 Recontllb*tlon of funds Toial funds broughi forward 158.9 744.247 903.237 Total fund$ carried forward 18 188.887 Unr¢slrici¢d fund5 715,065 Restricied runds 903.952 Total 2024 Note Income and Endowmen15 from: Donations and lega¢i¢$ Ch¥rilable activities O¢h¢r trading a¢tivitie$ Investment income .350 397.452 3.492 1.546 2.690 11,040 397,452 3,492 1.546 Total income 410.840 2.6 413.530 Expendlture on: Charilabl¢ activilies {360.894 27.994 388.888 Tolal ¢xp¢nditur¢ (360.894 127.994) (388,888 Nei incomel(expendiiure) Net moyemeni in funds 49.946 (25.304) ?4.642 49.946 (25,304) 24,642 Reeonrilia¢ion of funds Total funds broughi forward Tothl ndS carried forward 109.045 769.551 878.596 18 158.991 744,247 903,238 All of the charity's activities derive from continuing operations during the above n¥0 periods. The funds breakdowm for 2024 1$ shown in note 18. The notes on pages 1110 22 forn) an iniegral pan of ihese financial statements. Page 8
Dinnington Community Centre and Recreation Ground (Registration number: 523912) Balance Sheet as at 30 June 2025 2025 2024 Nott Flxed xs5ets Tangible assets 12 749.144 782,403 Cyrr¢nt IS($ Stocks 4.373 77.333 197,453 5.383 58,347 192.354 Debiors Cash at bank in hand 14 15 279.159 256,084 Creditors: AMOU($ f•llin% d¢ wi¢hin on¢ yer 16 (101.876) 107.808 Net ¢urrtnt assets 177.283 148,276 Total assets less current Ilabllltles 926.427 930.679 Credilors: Amounts falllng dut #fter more Ibatt one year 17 (22.475) 903.952 (27,442) Net assets 903,237 Funds ofthe ehrlty: Restrieted income funds Resiricied funds 18 715,065 744,247 Unrestricted Ineome funds Unrestricied funds 188.887 158.990 Total funds 18 903.952 903,237 The financial siaiemenis on pages 8 10 22 were approved by ihe Injsiees, and authorised for issue on l May 2026 and signed on rheir behalf by.. Mrsj Havenhand MBE TTU5tee The notes on pages 1110 22 forni an iniegral part of these financial statements. Page 9
Dinnington CommuDiI)' Centre and Recreation Ground Cash Flow Statement for the Year Ended 30 June 2025 2025 2024 Note Cash nows from operating aclivities Net cash income 715 24,642 Adjustment5 to cash flow5 Irom nonrfash il¢m$ Depreciation Invesimeni income 41.517 13.347) 41,443 11.5461 38,885 64,539 Working capital adjustments Decreasellincreasel in 51ocks Increase in debtors Decrease in crediioTS 13 14 16 1.010 (18.986) 16.055 {7.9161 Nel cash flows from operaling activities 14,854 51.404 Cash flows from investing activi¢ies Inieresi receivable and similar income Purchase of iangible fixed 85sets 3.347 18,258 1,546 (10,4771 12 cash flows from investin8 activities {4,911) {8,9311 Cash flows from rtnanelng aelivitles RepayTnenl of loans and borrowings 16 14,844 18.0181 Net increase in cash and cash equivalents 34,455 Cosh and cath equivalents ai l July Cash and cash equivalents ai 30 June 192.354 157.899 197,453 192.354 All of the cash flows are derived from ¢ortlinuin8 operniions durin8 the alKbve iwo periods. The notes on pages I I to 22 forni an iniegral part of these financial statements. Page 10
Dinnington Community Centre and Recreation Ground Notes to the Financial Statements for the Year Ended 30 Jun¢ 2025 l Accounting polici St*tement ofcompliance The financial statements have been prepared in accordance with the second edition of the Charities Siatemeni of Recommended Practice issued in Ociober 2019. the Financial Re[ing Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charitie5 Aci 2011. B•$i5 of PT¢P8rntion Dinnington Communiry Centre and Recreation Ground meets th¢ definition of a public benefit entity under FRS 102. The accounts (financial siatements} have been prepared under the historical cosi convention with items recognised at cost or tTansaciion value unless otherwi5¢ Staled in the relevant noiels) io ihese account5. Golng eoncern The tTusiees consider ihai there are no maieri41 unc¢rtainti¢s aboui the chariry's ability io continue &$ a going ¢on¢ern. Ineome and endowments Voluntary income including donaiions, gifts. legacies and grants ihat provide core funding or are of a generol naiure is reConIsed when the charity has eniiilemeni io ihe income, li is probable ihat the income will be eived and the amount can be measured wilh sutTicieni reliability. Dont711ons and legacl Donations and legacies are r¢¢ognised Im a receivable basis when receiw is probable and ihe amount can be Teliably measured. recelvtsble Granis are recogni5ed when ihe charity has an entitlement io the fitnds and any condiiions linked to the granis have been mei. Where perfomwice Conditions are attached to the grani and are yd 10 be mei, the Èncom¢ is recognised as a liability and included on the bo18rtce $hett as deferred income io be released. Jtsvrtimeni Ineome Dividends are recognised once the dividend has been dlared ond nOiifi¢ation h&$ been received of the dividend due. Expendlture All expenditure is recognised once there is a legal or consmiciive obliwion io that expendirure. it is probable Settlement is requtred and the amouni can be measured reliably. All costs are allocated to the applicable expenditure heading that ag8re8ate similar costs io Ihai caiegory. Where cosls cannot be dir¢¢tly anributed to particular headings they have been allocaied on a basis consist¢ni with the use of resources. with central sthff costs allocated on Ihe basis of time speni. and depreciaiion ¢harg¢s allocated on the portion of the assei's use. Other SUPWTrrt costs are allocated based on the spread of stsff Costs. Chorilobl¢ ocilw'ile5 Charitable expenditure comprises those cosis incurred by the charity in the delivery of its activitie5 and services for 115 beneficiaries. li includes boih costs lh can be alliKaied direcily lo su¢h actLVlties and those c051s of an indirect nature necessary io supw)rt ihem. Pagell
Dinnington Community Cenlre and Recrealion Ground Notes to the Financial Statements for the Year Ended 30 June 2025 (continued) Support costs Suppon cosis include cennl fvnclion5 and have alloced to activity cosi categories on a basig consisteni wilh ihe use of resources, for example. allocating property costs by floor areas. or per capiw staff cosis by the time spent and other costs by their ge. Governartee eosts These include ihe costs attributable to the charity's compliance wilh consiiiutional and slatutory requirements, including audit, strategic m¥n4gem¢nt #nd trustees meetings and reimbursed expenses. Tx8tion The ¢harity is considered io pass the iests sel out in Pardgrdph I Schedule 6 of ihe Financ¢ Act 2010 and Iher¢for¢ it meeis the definiiion of a charitable cornpany for UK Corporation tax purposes. Accordingly. th¢ harity is poieniially exempr from tsxaiion in respect of incorn¢ or ¢apital gains received wiihin categories ¢overed by Chapter 3 Pan I l of ihe Corpordiion Tax Act 2010 or S¢ttÈon 256 of the Taxaiion of Charg¢abl¢ Gains A¢t 1992. 10 ihe exieni lh Such income or 8ain5 arc applied ¢x¢lusiv¢ly io charithble purp05¢$. Tanglble fix 85S¢ts Fixed asseis are initially recorded ot ¢o$t. le any subsequent accumulared depreciation and subsequeni accumulated impainnenl 1055C5. DepretlAtlon and #mortitIO Depreciaiion 15 provided tangible fixed asseis so 8$ io MTiie off the cost or v41u4lion, le55 any estimated residual value. over their ¢Kpe¢i¢d us¢ful economic life as follows.. Asset elAss Depreclallon method and rate the a5SCts thai coinpri5e the 3G facility hav¢ been caie8orised into operaling ¢l¥sses and depretiaied according to ihe useful economic lives of those ¢la5se5 which range fromlo 10 50 years 25010 reducing balance and IOO/a on cost, 5ty/• on solar panels 25Vh reducing balance and 250/0 on cost 25•/• reducing balance 25Q/• reducing balance 3G facility Improvements io property ICT suite and office equipment Fixtures and fittings Plant and machinery Stock Stock 15 valued at ihe lower of com and e51irnated selling price less costs io complde and sell. after due regard for obsolete and slow moving stock5. Cost ]% deiemiined tssing the firsi-in. firsi-oul {FIFO). Page 12
Dinnington Community Centre and Recreation Ground Notes to ihe Financial Stalements for the Year Ended 30 June 2025 (eontinu¢d) Trade dtbtors Trade debiors are arnounts due from customers for merchandise sold or services perfornied in the ordinary ourse of busines5. Trade debtors #r¢ recognised initi¥lly ai lh¢ tf8nsa¢tion price. They or¢ subsequently measured at amort15ed cosl using ihe efftiVe interest m¢thod. less provÈsion for irnpairnient. A provision for the impairnJ¢nt of trdde d¢btor5 is established when there 15 objective evidence that th¢ charity will noi be able to collect all ajnounts due according to ihe original iemis of the receivables. Cash and cish ¢quiwal¢nts Cash and cash equivalents comprise cash on hand and call deposits. and other thort-temi highly liquid invesimen(s thai are readily convertible io a knowm amouni of cash and are subject to an in5ignificani risk of change in value. Tr#d¢ creditors are obligaiions to pay for go1$ or services that have been acquired in ihe ordinary ¢ourse of business from suppliers. Accounts payablc are classified cwrent liabilttics if thc doe5 noi have an unconditional right, at ihe end of ihe reporting period. lo defer s¢ttl¢m¢nl of th¢ Creditor for at least twelve monihs after the reporting date. If there is an uncondilion81 rtghi io defer settlemeni for at l¢&%t twelve months after the reporting date. they are presented as non-current liabili¢ies. ar¢ re¢ogni5¢d initially ai the transaciion price and subsequenily measured ai amortised cost using the eff¢¢iiv¢ intere51 rn¢thod. Borrowings lrtieresi-bearing bOowingS are iniiially recorded ai fair value, net of iransJ¢lion cos15. Interesi-bearing borrowings are subsequently carried amonised cost, with Ihe difference tween ihe proceeds. nei of transaction costs, and ihe amount due on redempiion ]ng recognised a5 a charge to Ihe Siaiemenl of Financial Activities over the periiKI of ihe relevant boTrowin& Inleresi expense 15 re¢0gnised on the b¥si$ of the eff¢¢iive interest metlwmj and is included in int¢resi payable and Similar Iharges. Borrowin8s are classified as current liabilities unless the charity has an unconditional righi to defer senlement of Ihe liabilit). for ai least twelve months after ihe reporting dale. Fund structure Unrestric¢ed income funds are general fun¢15 thal are available for use 01 th¢ trustees discretiort in furtherdnce of the objectives of the chartly. R¢5tricted income funds are those donaied for use in a particular area or for specific purFrfTrses, the use of which És restricied to thai area or PUTPOSe. Page 13
Dinnington Comlnunity Centre and Recreation Ground Notes to the Financial Statement5 for the Year Ended 30 June 2025 (contRnu¢d) Financi81 instruments Financial asseis and financial liabilities are recognised when the ¢haTity tr*comes a party io the contra¢lual provisions of the instrument. Financial liabilities and equity instNments are c]]rIed according io the subswice of the contrdctual arrdngements entered into. An equity Instment is any contraci that evidences a residual interest in the assets of the charity after deducting #ll of its liabilities. All fjnancial assets and liabiliiies are iniiially measured at transaction price (including transaction ¢osts), except for ihose financial assds ¢Ilfied as ai fair value through profil or loss. whÈrh are initially m¢asured ai faiT value (which is nomially ihe tran&iclion price excluding tran5actton ¢1$). unless the arrangement constitute5 8 rinancing iransaciion. If an arrnngemenl conslitule5 a financing transaciion. Ihe financial asset or finan¢ial liability is measured ai the present value of the futyre payments discounted a markd raie of inierest for similar debi insirumeni. Financial assels and liabilitie5 are only offset in the stsiement of financial posiiion when, and only when there exisis a legally enfoe¥ble right 10 Sei off the recognised amounts and ihe charity intends either to settle on a nei basi5, or lo re4li$e the a8sei gnd s¢ttl¢ th¢ liabiliry simultaneously. Financial asseis are d¢recognised when and only when al the contractual rights lo the cash flows from ihe rinancial ¥ss¢t ¢xpire or are settled. bl Ihe charity transfers lo another party 5ub5¢antially 811 of ihe risks and rewards of ownership of the financial assei. or cl the charity. despite havin¥ retained som¢. bul not all. significant risks and rewards of owmership, has transferred control of the ass¢t 10 another parry. Financial liabilities are dereco8nised only when the obligaiion specified in the contraci is discharged. cancelled or expires. Page 14
Dinnington Community Centre and Recreation Ground Notes to the Financial Statement$ for the Year Ended 30 June 2025 (continued) Dehi inslryments Debt in$tnJm¢nts which mcet the following condilions are subsequenily measured at amortised cosi using the effective int¢r¢st m¢thod= (a) The contractual return io the holder is (i) a fixed amount: (li) a [)sItIve fixed rnt¢ or 4 Positive variable rate,. or (lit) a combination of a posiiiye or a newive fixed Me and a positive variable rnte. (b) The contract may provide for repayments of the principal or ihe reiurn to the hold¢r (but not boihl to be linked io a single relevant observable index of general price inflation of the ¢urren¢y hrt which ihe debt insirumeni is denominated. provided such links are not leveraged. (c) The contract may provide for a detenninable vari¥iion of the reiurn io the holder during th¢ life of ih¢ insrnjment. provided that lil the new raie 5at15fies condition la) and ihe wariaiion is noi contingent on fviure events oiher ihan { I l a change of a contractual variabl¢ rnte: {21 io proteci the holder againsi credit dei¢rioratton of the issueT,' {31 changes in levie5 applied by 4 centrnl bank or arising from changes in relevant iaxation or law: or lill the new rate is a markel rale of iniere$t and saiisfies Condition (a). Idl There is no ¢ontra¢iual provision thai could. by its tenn& resvlt in the holder losing the principal amount or any interesi attribuiabl¢ io the ¢urreni period or prior period5. (e) Contractual provisions that pern)ii the issuer io prepay a de insmiment or pennil th¢ holder lo pul i( back to the issuer before maturity are noi coniingeni on future events, other ihan 10 protect the holder against the credit deierioraiion of the issuer or a change in conirol of Ihe issuer. or 10 prot¢¢t the holder or issuer a8ain51 changes in levies applied by a central bank or arising from change5 in relevani wation or law. {0 Contractual provisions may pernlil the extension of the tem of the debt instrumeni. provided that lh¢ return io the holder and any other contractual provisions appli¢abl¢ during the extended ierni saiisfy the conditiorts of pardgraph5 {a) lo (¢). Debt iDslnJm¢nts thai are classified as payable or receivable wiihin one year on inilial recognilion and which meel the #tx)ve conditions are measured ai the undiscounied amount of ihe cash or other consideraiion expected to paid or received. net of tmpairn)eni. With the excwion of some hedging instDJmenW other de Énsirumenis merfing these ¢ondilions are measured ai fair value ihrou8h profit or1055. Commimienis to make and receive loan5 which meet th¢ conditions mentioned above are measured at ¢osi (which may be nil) less impairmeni. luvalmellts Inve5tment5 in non4onvertible preference shares and non-puttable ordinary or preference shares (where shgr¢s are publicly traded or Iheir fair value is reliably m¢osufdble) are measured at fair value through profit or 105S. Where fair value cannot be measured reliably, inve5trn¢nts are me&%ured at cost less impairnient. Investments tn Subsidiaries and aswciates are measured ai cosi less irnpairnni. For investrnents in subsidiaries acquir¢d for con5Lderntion including the issue of sha$ qualifying for merger relief, ¢ost is measured by referenc¢ to the nominal value of the shares issued plus fair value of other Considerdtion. Any premium is ignored. Page 15
Dinnington Communil), Centre and Recreation Ground Notes to the Financial Statements for the Year Ended 30 June 2025 (contlDued) DerIlIVelInQe1OllThsirnllts The chariry uses derivative financial insM¢ to r¢dutt ¢xwsure to foreign exchange risk and interest rate movements. The charity does not hold or issue derivativ¢ financial insttwnents for speculative purposes. Derivative5 are initially recognised wt fair lue ai the dale a derivaiive contract is entered into and are subsequently remeasured io their fair value at each reporting dale. The resulting gaiD or loss is recognised in Statement of financial a¢t1vili immediately unless ihe derivaiive is designaied and eff¢¢tive as a hedging instTument. in which event th¢ timing of the recognition in sthiemeni of financial activities depends on the naNre of the hedge relalionship. F&lr v&lue medsuremeni The besi evidence of fair value is a quoied price for an id¢ntical assei in an active markei. When quoted prices are unavailable, the price of a recent transaction for an identical agset provides evidence of fair value os lon8 as Ihere has not been a significani change in economic circumstances or a significaTri lapse of lime since the transaction Ik place. If the rnarket is not aciive and recent transaciions of an identical ¢1 on iheir own are not a good eslimate of fair value. the fair value is esiimaied by using a valuation technique. 2 Ineome frorn donatlons and legacies UnTeslrict¢d fundi G¢ner*l Reslrieted funds Tot81 funds Donations and le8acies.' Donations from individuals Gran15, including copiial grnnts: Grdnts 130 130 7.343 7,343 Tolal for 2025 7.473 7.473 Total for 2024 8,350 2,690 11,040 3 Income from ¢hwrilwble activities UDre5trif ted fund5 G¢ner81 Total funds Facility & Rental In¢oTn¢ Cafe & Bar Income 104.973 301.924 104.973 301,924 Total for 2025 406.897 406.897 Tot81 for 2024 397.452 397.452 Page 16
Dinnington Community. Centre and Re¢r¢alion Ground Notes to the Financial Statements for the Year Ended 30 June 2025 (continued) Total 2025 4 In¢om¢ from other tr#dlng activitles Unrestricted fund$ G¢ner•l Total rvnds Events income: Fundrdising 16.374 16.374 Total for 2025 16.374 16.374 Total for 2024 3,492 3.492 5 Investment income Unresirlcted funds Genernl Toi41 funds Int¢r¢st receivable and sirnilar income- Inler¢5t receivable on bank dwits 3.347 3,347 Total for 2025 3.347 3,347 Total for 21J24 1.546 1,546 O Expendilure on ¢hrltblt aetlvltles Unrestrleled funds Gener*1 Re5tri¢ied fynds Total funds Direct Costs Staff costs Governance costs 271.402 &1.422 68,370 29,182 300.584 64,422 68.370 Total for 2025 404.194 29.182 433.376 Total for 2024 360.894 27,994 388.888 Page 17
Dinnington Community Centrc and Re¢reAtion Ground Notes to the Financial Statements for the Year Ended 30 June 2025 (continued) 7 Analysis of governance and support Covernnce costs Upre5tricted ryDds General Total funds Independent examiner fees Examination of th¢ finan¢ial staiemenLq Other governance cosls Allocated support costs 3.150 797 64.4?3 3,130 797 64.423 Total for 2025 68.370 68,370 Total for 2024 63.043 63.043 8 Trustees remuneratlon expense5 No tru51¢¢5. nor any persons connecied wilh them, have received any remuneration from the charity during the year. No irustee5 have received any reimbursed expert5es or any other benefits from the charity during ihe year. 9 StafTetvJts The ag8r¢g8te payroll ¢osis were as folloivs.. 2025 2024 St#ff costs during the yer were: Wages and salaries Wages and salaries 64,423 fA.422 54.950 54,950 128.845 109,900 No employee received emoluments of more than £60.ol during the year 10 Independent examiner's r¢muD¢r•lioD 2025 2024 Examination of the financial siaiemen 3.150 3,150 Page 18
Dinllington Community Centre and Recreation Ground Notes to the Finan¢ial Statements for the Year Ended 30 June 2025 (continued) l Taxatio The chariry is a regi51ered charity ¥nd is therefore exempi from taxation. 12 Tattgible fixed asset$ 3G Facili¢v & Improiement$ to property FurnItre and t41pment Motor vehicle5 Tot¥tl Cost Ai l July 2024 Additions 876.563 4.292 116.631 8,615 1,001.809 8.258 At JO June 2025 880.855 120.597 8,615 1.010,067 Depreciatlo Ai l July 2024 Char8e for the year 132.609 31.940 82.119 8.593 4,678 984 219,406 41.517 At JO June 2025 164.549 90.712 5.662 260.923 Net book value At 30 June 2025 716.306 29.885 2.953 749,144 At 30 June 2024 743.954 34.512 3,937 782.403 13 Stock 2025 2024 Sio¢ks 4,373 5,383 14 Debtor5 2025 2024 Trade debtors 41,733 15.878 19.722 32.513 12,441 13,393 prePaentS Other debtors 77,333 58.347 15 C4$h ¥nd ¢¥$h equivalents 2025 2024 Cash on hand Cash at bank 17,589 179,864 22,695 169,659 197,453 192,354 Pag¢ 19
Dinnington CommuDRty CeDtre and Reereation Ground Notes to the Finan¢ial Statements for the Year Ended 30 June 2025 (continued) 16 Creditors: 8mounts f&lling due With1 one ye*r 2025 2024 Bank loans Trade creditor5 (hher raxation and social $ecurity her creditors AC¢nlS 4,967 57,065 9,547 1.099 29.198 4,844 55,282 9,755 3.170 34,756 101,876 107.807 17 Creditors: Amounts fallln8 due after one year 2025 2024 Bank Ian9 22.475 27.442 18 Funds B8l#nee at I Jyl). 2024 Ineoming resources Resourees tipend B#l8nce 81 30 Jyne 2025 Unrestrlcted funds G¢ner&l General fund 158.91XJ 434.091 (404,1941 188.887 Restrleted funds 3G Project Bowling green facililie5 fiLTKI Stred Friends 737,161 2.431 4.655 (27.656) 1895) {631) 709,505 1,536 4.024 Total restrlc(ed funds 744.247 129.182) 715.065 Total fynd5 903.237 434.091 1433.376 903,932 Page 20
D]nninOft Community Centre and Recreation Ground Notes to the Financial Statements for the Year Ended 30 June 2025 (continued) Bal*nce at I July 2023 Resourc expended Balance At 30 June 2024 Unrestricted funds Gen¢rnl General fvnd 109,045 410.837 1360,892) 158,990 Restricted 3G Project Bowling green facililies filnd Street Friends 763,126 3,326 859 (26.8241 1895) (275) 737,161 2.431 4.655 1,831 Tolal restrlcted fuTrds 769.551 2,61K) 27.994 744.247 Total funds 878.596 413.527 (388.8861 903,237 The specifi¢ purposes for which ihe funds are lo be applied are &4 follows.. STREET FRIENDS FUND Street friends are a group sei up towards the year end in lh¢ ¢¢ntre to help feed the homele5S 3G PROJECT FUND The charity graiefully acknowledged grant$ from the following bodies lo fund its 3G Projed whi¢h iotslled £789.778 by 30 June 2023 Ardonagh Community Trusi Dinningion TowTr Football Club FCC Comrnunitie5 Foundation Football Foundation The Liz and Terry Brnmall Foundation Viridor Credils The cost of the new 3G facility is included in fixed assds (see Nole 12) and the fund will be reduced by the arnount of annual depreciation charge on thi5 facility. BOWLING GREEN FACILITIES FUND The chariry received an 'Awards for All. grani of £IO.000 in the year ended March 2016 10 fund accomodation for the Dinningion Bowling Club which was compleied in Febnwy 2016. The cosi of these new facilites is included in the fixed asseis (see Note 12) and the fund L5 b¢in8 reduced by the amounl of the annual depreciatton char8e on thai equipmeni. Page21
DinnRngton Community Centre and Recreation Ground Notes to Ibe Financial Statements for the Yesir Ended 30 June 2025 (continued) 19 Analysis of net assds between funds UreStriCted runds Genernl Tot81 fund5 81 30 June 2025 Restricted runds Tangible fixed assets Current asseis 60.246 231.784 (80.670) (22,4751 688,898 47.375 (21.206) 749.144 279.159 (101,876) {22,475) Current liabilities Creditors over l year To¢al nei assets 188.885 715.067 903.952 Unrestricied funds G¢n¢r•l Total funds at 30 June 2024 Restrl¢i¢d funds Tangible fixed &ss¢is Current a55ds Current liabililies Crediiors over l year 69.247 203,787 (86.601) (27.442} 158.991 713,156 52.297 (21.206) 782,403 256,084 1107,8071 127,442} Toral net assels 744.247 903,238 20 Related party traDctIonS There were no related party iransa¢tions in the year. Page 22
Dinning¢on Community Centre and Recreation Ground Statement of Financial Activities by fund for the Year Ended 30 June 2025 Total Totgl Unrestrieted Unrestricted Funds Fund5 2025 2024 Income and Endowments from: Donat10115 and legacaes Charitable Jrtivities Other trading activiti Inveslment income 7,473 406,897 16.374 3.347 8.350 397.452 3,492 1,546 Toial income 434.091 410.840 Expendlture on.. Chariiable activities {404.194) 360,8941 Total expenditure {404.194) 1360.894) Net income 29.897 49.946 Net movemeni in rtd$ 29.897 49,946 R¢¢on¢ili#tlott or ruTrds Total funds brought fonvard Total funds ¢arried forward 158.990 109.045 188,887 1 $8,991 This page does not form part of the statutory financial smements. Page 23
DinDiDgton Community Centre and Recreation Ground Statement of Financial Activities by fund for the Year Ended 30 June 2025 (continued) Totsl Restrict Funds 2025 Total Restricted Funds 2024 Intome and Endowments from: Donations and legacies 2.6> Total income 2.690 Expendlture on: Charitable activitie5 29.182 (27.994) Total expendilure (29,182) 127,9941 Net expenditure Net movemenl in funds (29.182 25,3041 (29.182) (25,304) Re¢onclll#tlon of funds Total fvnds brought forward 744.247 769.551 Total funds carried forward 715,065 744.247 This page does noi fomi pan of the sthiuior). financial stst¢Tnenls. Page 24
Dinnington Community CeDtre and Reere2tion Ground Detailed Statement of Financial Aetii'ities for the Year Ended 30 Jun¢ 2025 To¢al 2025 Tot81 2024 Income and Endowments from: Donations and legacies lanalysed below) Charitabl¢ activities lanalysed below) Other trading activiti¢s (analysed below) Invesimeni income {4nalysed below) 7.473 406,897 16,374 3.347 11.040 397.452 3,492 1.546 Toial income 434.091 413.530 Espendlture on: Charitable activili¢s {analysed below) (433.3761 (388.8881 Total expenditure (433,3761 (388,8881 Net income 715 24.642 movemenl in funds 715 24,642 Re¢on¢iliatlon of funds Toial fvnds brought forward Total fund5 carried fon¥ard 903.237 878.596 903.952 903.238 This page doe5 not fornj part of the siaiuiory financial SeMertts. Page 25
DinDingtoD Communfftty Centre and Recreation Ground Detailed Statement of Financial Activities for the Year Ended 30 June 2025 (continued) Tol41 21125 Total 2024 Donoilons ond legucles Donations Donations Grants Granis 1.831 ,350 859 130 7,343 7.473 11.040 Churlitsble &¢rfvlil Fa¢ility hire and rentsl incorne Cafe and bar income 104,973 301.924 109,185 288.267 406.897 397,452 Olher lrndlng ort111¢$ Fundraising 16.374 3,492 16.374 3.492 Jnvesimeni Income Interest on cash deposits 3,347 1.546 3.347 1.546 Chtirlit7ble ocili,liles Wages and salaries Rent. rates and water Caterin8 facilities Light, heat and power Repairs. ren¢wals. cleaning and upkeep Community events Community events Printing. postage, siationery, telephone And advertising Other expenses Motor expenses Bank loan inieresi payable Other loan interest Equipment leasing Depreciation of 3G facility and improvements lo property Depreciation of 3G faciliry and improvements lo property Depreciation of 3G facility and improvements to property DepTeciation of plant and machinery Depreciation of fixtures and fittin8S Depreciation of motor vehicles Depreciation of oifice equipmeni Office cosls l(A,4?2} {9.0721 1160.022) (11.034) (49.541) {6311 {3.2061 (8.296) {14.021) (2.491) {752) (54.9501 15.9621 (153.980) {14,562} (30.0511 (273) 12.690) 17,844) {10,007} (2,1361 1871) 1666) (4081 (8951 (26.8241 13,496) (4,910) (3.556) (1.313) (4491 1760) (895) {27.656) 13.390) (3,684) {4,5751 (984) (334) 1797) Thrs page does noi forni part of the sthtuiory financial statements. Page 26
Dinnington Community Centr¢ and Recreation Ground Detailed Slatement of Financial Activities for the Year Ended 30 June 2025 (continued) Tot41 202$ Tot81 2024 Independent examinerfs fee Legal and professional fe¢$ Wag¢s and salaries (3.150) (3,150} (4.183) (54.9501 1388.8881 (64,423) 433,376) This page does noi forni parf of the stswiory financial statements. Page 27