Chariry regis1r￿]0￿ numb¢r'. 523912
Dinnington Community Centre and Recreation Ground
Annual Report and Fin￿￿la] 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 NUm￿r
523912
Prinf I￿1 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 $th￿ments 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 DInnin￿on 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 m*n*gement
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 adMini￿ered 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$.
Ca5hflow rlsk
The charity's aciiviiies expose li primarily io the financial risks of changes in foreign CUTrency exchan8e raies
and interest raies. The chariry use5 foreign exchange forward contracts and inlere5t rate swap contract5 10 hedge
these exposures.
Interest bearing assets and liabilities are held at fixed rale to ensure Certainty of c%sh flow5.
Credli rl.FA
The charity's principal financial assets are bank balances and cash, trade and other receivables, and invesm)enis.
The charity's credit risk is primarily attribuiable io its trade receivables. The amounts presented in Ihe balance
sheet are net of allowances for doU￿r￿1 rtteivables. An allowance for impairnent is made where there is an
identified loss eveni which. based on previous experience, is evidence of a reductioTh in Ihe recoverability of the
cash flows.
The CTedil risk on liquid funds and derivalive financial instruments is IiTnited because the counteryjarties are
banks with high credit-rntings assigned by international credil-rttin8 a8encies.
The charity has no Significant conwltration of credit risL with exposure spread over a large nurnb¢r of
counterparties and custorners.
Llqtsldltsi rlsk
In order io mainlain liquidity to en$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¢spoth￿b1IltleS 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￿(1￿0 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 Rccrc*ion Gtouttd's gross income ¢xettded £250.OCiI your examin
mu51 b¢ ? rncnthr of a body lis*d 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 m*rial 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 ¢x*ninaiion to which attention
should be drawn in this report in order to enthle 4 prop¢r W￿r￿1￿8 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
Unr￿trIcted
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 eX￿ndItUre
(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¢ ye*r
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 eh*rlty:
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 reCo￿nIsed 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 $hett as deferred income io be released.
Jtsvrtimeni Ineome
Dividends are recognised once the dividend has been d￿lared ond nOiifi¢ation h&$ 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 alloc*ed 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.
T*x8tion
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 #morti￿tIO
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 eff￿tiVe 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 go￿1$ 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 bO￿owingS 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 Inst￿ment 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 ¢I￿lfied 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$). unless the arrangement constitute5 8
rinancing iransaciion. If an arrnngemenl conslitule5 a financing transaciion. Ihe financial asset or finan¢ial
liability is measured ai the present value of the futyre payments discounted ￿ a markd raie of inierest for
similar debi insirumeni.
Financial assels and liabilitie5 are only offset in the stsiement of financial posiiion when, and only when there
exisis a legally enfo￿e¥ble right 10 Sei off the recognised amounts and ihe charity intends either to settle on a
nei basi5, or lo re4li$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 irnpairn￿ni. 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)
DerI￿lIVelInQ￿e1OllThsir￿n￿llts
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 I￿k 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 ¢h*rlt*blt 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
Covern*nce 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 ye*r 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
FurnIt￿re and
t4￿1pment
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
prePa￿￿entS
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¢n￿lS
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 I￿an9
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]nnin￿Oft 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
U￿reStriCted
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 traD￿ctIonS
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 S￿eMertts.
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 ort1￿11¢$
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