**Charity number: 523984** ## Report of Trustees and Unaudited Financial Statements for the Year Ended 31[st] March 2022 For The Poppleton Community Trust ## **The Poppleton Community Trust** ## **Contents of the Financial Statements** ## **For the Year ended 31 March 2022** |Page| |---| |Report of the Trustees
1 - 8| |Independent Examiners Report
9| |Statement of Financial Activities 10 - 11| |Notes to the Financial Statements 12 - 13| |Detailed Statement of Financial Activities 14 - 35| **Report of the Trustees** ## **The Poppleton Community Trust** ## **For the period 1 April 2021 to 31 March 2022** The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and Aims** The aim of the charity is to manage and maintain the Poppleton Centre and along with associated sports grounds to provide community resources for the benefit individuals of all ages form the villages of Upper Poppleton and Nether Poppleton as well as the surrounding area. The Trust aims to provide first class community facilities at an affordable cost to local organisations serving the community and to private individuals from the area to support the activities of the Sports Clubs associated with the Trust. ## **Meetings** The Trustees intentions are to hold Executive Committee meetings on a regular basis every four to six weeks, with all meetings held to an agenda and minuted with sign off of the approved minutes. During part of the year ended 31 March 2022, working under restrictions related to the Covid 19 pandemic, meetings have been held on a less regular basis than usual and have on occasion comprised of on line meetings, but have been maintained with such regularity required to continue with appropriate governance over the operations of the Trust. The agenda includes a financial report related to the core centre activity and each subsidiary group provides a report of relevant activities and issues. The financial performance is measured against a budgetary expectations or forecasts for the centre which is agreed by the Trustees. ## **Communications** The Trust produces a newsletter, Centrepiece, four times a year which is distributed to all houses in the two villages. It also maintains a web site www.poppletoncentre.org.uk. Again operating under Covid 19 restrictions the newsletter has taken the form of an electronic communication during parts of the year. The success of the electronic version of the news letter has led to this form of distribution being continued after removal of Covid 19 restrictions. The Trust maintains an electronic mailing list of some 1,200 addresses with whom it communicates E-News on an irregular basis promoting activities within the Centre. This is maintained by an external management company, MailChimp, and conforms strictly to GDPR legislation. Both the newsletter and the web site provide an excellent insight into the activities and usage of the Centre and of the activities of the Trust as a whole. Poppleton Junior Football Club also maintains its own very informative web site www.poppletonjfc.co.uk as does Poppleton Bowls Club www.poppletonbowlsclub.co.uk. ## **Business Plan and Progress in the period** The Trusts fourth business plan, covering the period 2021 to 2023, was approved by the Trustees at the trust meeting on 6[th] May 2021. The fundamental aims of the Trust were identified in the plan set out in 2005 and remain the same which, in summary, are to manage the facilities in such a way that they are available for the whole community to enjoy and to continually improve the facilities offered by both the Centre and subsidiary clubs, for the use of future generations. The plan also sets out the Trusts aim to effectively manage the finances of the Trust in such a way as to allow proactive development and improvement projects whilst adhering to its reserves policy. ## **The Poppleton Centre Team** The Centre team consists of a Centre manager and an assistant, both of whom have been with the Trust since 2014 and both of whom live within the villages the Trust serves. ## **Poppleton Centre activities** The Poppleton Centre continues to be used by a wide variety of organisations and individuals from the Poppleton and wider York area. Activities undertaken include badminton, junior tennis, Aiki Jitsu, mens & ladies keep fit, 5 a side football, Tai Chi, art classes, performing arts, arts appreciation, Poppleton History Society, lace making, Probus, bridge, Tumble Tots, gentle aerobics, walking football, scrabble, walking netball and indoor bowls. The venue is also used for private functions of individuals in the local community including weddings and parties applicable to all age groups. Following introduction of restrictions relating to the Covid 19 pandemic the centre was required to close and cease all operations for a substantial part of the year to 31 March 2021 and into the year ended 31 March 2022. As a consequence of the restrictions venue hire in the year was below pre covid levels but in line with expectations and income from fundraising activities was also restricted as events such as the annual bonfire were conducted with lower levels of permitted attendance. Support to the overall trust both directly to the Centre and also to some of the subsidiary club sections has been available through Covid 19 related support grants which provided an income stream to support the trust during times of lower usual income. These grants along with community donations and tight cost control have helped the centre and wider trust maintain healthy financial positions at the year end ensuring the trust was able to return to full operation once covid restrictions eased completely during the year. The Trust are extremely grateful to the centre manager and assistant, and all those who work or volunteer in the Centre to ensure the services provided remain first class and contribute to the ongoing success of the operations, particularly during the challenges that the Covid 19 pandemic presented from early 2020 and into 2022. ## **Poppleton Centre improvements** In response to the uncertainty around the Covid 19 pandemic and its significant impact on the operations and financial performance of the centre the management and trustees maintained tight cost control to protect the centre finances undertaking only essential works during the period of restriction. As restrictions began to ease and some level of normal operations returned the management and trustees have again started to assess the requirements for maintenance and development of the centre to ensure first class facilities continue to be offered In the latter part of the year to 31 March 2021 work was commenced on a new footpath to the centre with £6,300 incurred in that year. Due to delays over grant funding this project was not able to be completed as expected during the year to 31 March 2022 but has since been concluded. ## **Significant changes since 31 March 2022** Following the restrictions seen since 2020 related to Covid 19 the centre and associated clubs have been able to return to full operation and have been encouraged by the support of the local communities in returning to use the facilities fully. A number of new organisations who had been displaced during covid from their usual place of hire utilised the centre as operations resumed and due to the levels of service and facilities have remained as new users of the hire facilities. This has provided a further welcome regular income stream to the centre and increased the proportion of hire income coming from community groups further aligning income with the core purpose of the trust. Fundraising events including the scarecrow and Halloween trails were again able to go ahead and like the annual bonfire were able to proceed with increased numbers providing good levels of income. During the year to 31 March 2022 the trustees have become aware or progressing local housing development which will increased the population of the area for which the trust serves. As a consequence and in line with the objectives of the trust, the trustees have embarked upon an evaluation process to determine the feasibility of expanding the centre to provide additional facilities to serve an increased demand. Initial consultations have taken place with member clubs, the and the local community and initial plans drawn up for review. Further progression of this project will depend upon the availability of grant funding support. A new lease with City of York council was entered into in September 2022 for 99 years securing the trust has a stable home for the centre at a minimal rental charge. Since the end of the year ended 31 March 2022 the trustees have agreed that a change of constitution to move the Trust to a Charitable Incorporated Organisation is appropriate to provide an improved level of governance for the trust and relationship with its trustees. This change is in progress and an application has been made to the Charity Commission during October 2022. ## **The Subsidiary Club Sections** **Poppleton Cricket Club** Poppleton Cricket club was formed in March 2017 at which time it joined the Trust as a member club. Following the inability to develop a cricket pitch on land adjoining the junior football site on Millfield Lane which the project to develop the club has been put on hold for the foreseeable future and funding received from the local council and the trust has been returned. This contribution will be retained by the trust to support the Cricket Club at such time that the development can be recommenced. ## **Poppleton Junior Football Club** The club continues to be a successful and well managed club with membership of nearly 400, comprising some 25 boys and girls teams in the 5 to 16 years age groups, together with an U19s boys team and a ladies team each having their own coaching units. It has first class facilities including playing surfaces maintained by its award winning groundsman, Jim Ferguson, and a modern Community Sports Pavilion built in 2011. Not only does it organise its own girls and boys tournaments each year, it hosts a variety of York FA finals, a York schools tournament and a North Riding event. These in themselves are an excellent indication of the quality of the facilities the club offers. The Community Pavilion, as well as providing excellent facilities at weekends for players, is able to provide additional meeting room facilities during the week for the community. The hiring of this facility has become an important source of income for the club and central to this are two regular hirers of rooms. Covid 19 also had a significant impact on the functioning of the club with many matches and tournaments being disrupted or cancelled. However as restrictions eased the club has been able to return to fill operation including hosting its annual beer festival in summer 2022, a key fund raiser for the club. ## **The Poppleton Bowls Club** The club continues to be a well run one with excellent standard of the greens and facilities in the area and it is a venue for county competitions. This section too suffered from Covid restrictions hampering the level of use for the club and impacting membership bjut has also returned to full operation during he year to 31 March 2022. ## **Poppleton United Football Club** Poppleton United operates from a pitch on the Main Street site and has two teams in the York Minster Engineering Football League. The first team plays in the premier division and the reserve team in the highest reserves league, Reserve A. Both teams continued to consolidate their position in their respective leagues during the year. As with the other clubs Poppleton Utd was impacted by Covid 19, but has now returned to full operation and fulfilment of it fixtures. ## **Management Teams within the Trust** ## **Centre Management Team** The Centre management team consists of three or four trustees and the Centre manager. It meets on a regular basis with ongoing informal discussions as required, looking at all aspects of running the centre and any over arching issues regarding the Trust. During 2021 and 2022 meetings have been less frequent due to Covid 19 restrictions although very regular dialogue has been undertaken as the team manages the impact of the restrictions on the Centre and Trust overall. ## **Subsidiary Groups** The Poppleton Bowls Club, The Poppleton Junior Football Club, Poppleton United Football Club and Poppleton Cricket Club are subsidiary groups within the Poppleton Community Trust. Each section manages its own operations through their individual committees and are financially responsible for all the running and maintenance costs involved. They only require financial authority from the Trustees should they need to cover one off expenditure in excess of £1,000. However they are required to provide a report on their activities to the Trustees at each Trust Executive meeting. ## **FINANCIAL REVIEW** ## **Unrestricted Funds** The overall aim of the charity is to run and maintain the Poppleton Centre and associated sports grounds for the communal benefit of Upper Poppleton and Nether Poppleton and the surrounding areas. Both in the new and previous business plans the two key aims have been to develop the facilities offered whilst striving to maintain a sound level of funds reserves, in line with the reserves policy. The Centre is operated with the intention that day to day operations will be financed through income from room hire, miscellaneous income and donations, with capital and significant maintenance projects being financed through grant and other fund raising activities. Once again the results for the Centre are encouraging with the finances being supported by grant funding in the light of the significant effects, particularly in the year to 31 March 2021, of the Covid pandemic on hire income and fundraising activities. The Trust started the year with an outstanding balance on a loan from the Charity Bank Ltd. The loan for £50,000, guaranteed by City of York Council, was taken out in August 2010 and the outstanding balance at 31 March 2021 was £3,000, which was fully repaid by September 2021. At 31 March 2022 the Trust held cash funds of £149,000, excluding subsidiary clubs. The Trustees are content that this level of reserves now meets the target level set out by the reserves policy although a proportion of these reserves are used in the day to day operation of the Centre. The Trustees maintain the intention to build a level of reserves to be held outside day operating funds of the Centre as trading allows. ## **Reserves Policy** For some years the Trust has operated a reserves policy which aims to reflect the Charity Commission guidelines, and was recently formalised by the Trustees. ## **Reserves Policy – June 2017** ## **The Trust needs reserves for the following reasons:** To cover - Loss of income for whatever reason and sudden large day to day expenditure requirements - Provide funding for significant maintenance or capital projects - Provide financial flexibility for to be able to proactively maximise opportunities to improve the facilities offered by the Centre or Wider Trust ## **The level of reserves required** The overall target level of funds is set at £75,000 consisting of - £50,000 for the Trust excluding Poppleton Junior Football Club but including Poppleton Bowls Club and Poppleton United Football Club. - £25,000 for Poppleton Junior Football Club Both sums are set to approximately represent six months of day to day expenditure. ## **Investment Policy** Cash will be held in either a current or deposit account. Any change to this will be the subject of review by the Trustees. ## **Restricted Funds** The Poppleton Bowls Club, Poppleton United Football Club and the Poppleton Cricket Club have satisfactory levels of reserves whilst those of Poppleton Junior Football Club remain below the ideal level as set out in the reserves policy although this is understandable given the operation challenges brought about by the Covid pandemic. The Millfield Lane site, on which the junior football club operates is owned by the Poppleton Community Trust, with the City of York Council as Custodian Trustee. The Community Sports Pavilion was funded with the help of a £375,000 grant from the Football Foundation and the Football Association. A condition of that grant was that the Football Foundation would take a legal charge on the land at Millfield Lane. The charge was set up in 2011 and has a term of 21 years. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing Document** The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. The original Governing Document was sealed on 6 January 1998 and last amended on 5 October 2009. A set of Standing Orders support the Governing Document. These were amended on 12 June 2018 to increase the number of village representatives serving as Trustees from eight to twelve. The previous change to that was actioned on 22 June 2010. The City of York Council operates as the Custodian Trustee. ## **Organisational Structure** Until 2009 the direct activities of the charity, Poppleton Community Trust, were primarily associated with the community hall, The Poppleton Centre. The bar and the then sports clubs (Poppleton Bowls Club, Poppleton Junior Football Club, Poppleton Lawn Tennis Club and Poppleton United Football Club) formed the Poppleton Social Club and, whilst an integral part of the working of the Trust, it was a separate body and did not have charitable status. During 2009 it was resolved by the relevant parties to disband the Poppleton Social Club. In December 2009 the bar activity was transferred to Poppleton Centre Ltd, a newly formed limited company wholly owned by the Trust. During 2019 the provision of refreshments at the centre previously undertaken by a separate café and bar were combined and outsourced to Expresso Garden Ltd who operate the facility in the trading name of the Poppleton Social. The Poppleton Bowls Club and Poppleton Junior Football Club became subsidiary clubs within the Trust in December 2009. Poppleton United Football Club joined the Trust in June 2010 and the Poppleton Cricket Club in March 2017. The Poppleton Lawn Tennis Club decided to operate under a licence agreement with the Trust, established in 2010. The Poppleton Lawn Tennis Club is therefore not part of the Charity. The composition of Trustees is as follows: Chairperson Twelve village representatives Up to two representatives from each of the subsidiary clubs Up to two co-opted trustees appointed by the Executive Committee Representatives from the subsidiary clubs may attend meetings as observers without voting rights. The Trust operates on two sites. The one at Main Street, Upper Poppleton is leased from the City of York Council. The other on Millfield Lane, Nether Poppleton is owned by the Trust. Poppleton Junior Football Club operates from the latter, the Cricket Club uses Manor School facilities and other activities from the Main Street site. ## **Employees** The Centre employs a centre manager and an assistant working a total of 57.5 hours per week. The permanent staff are supported by volunteers. ## **Risk Management** The Trustees have a duty to identify and review risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **REFERENCE AND ADMINISTRATIVE DETAILS** Registered Charity Number 523984 Principal address Poppleton Centre Main Street Upper Poppleton York YO26 6JT Trustees R Tomlinson (Chairperson) W Spencer (Vice Chairman) D M Richardson (Treasurer) T Bowers A Campbell J Craven M Crome J Hardy S Holmes (resigned 10 May 2022) A J Jones E Lawer T Lawson G Lawson M Walter R Wood The Trust is run by the Executive Committee. At 1 April 2022, there were fifteen trustees, comprising the chairperson, twelve village representatives, a co-opted trustee and one from the sports club. One of the trustees, Mr S Holmes resigned form his position on 10 May 2022 and at present has not been replaced. At the AGM on 15[th] September 2022 the existing trustees were re elected in their roles. Independent Examiner J Denton AME Accounting & Co Madison Offices, Radley House Richardshaw Road Leeds LS28 6LE On behalf of the Trustees D M Richardson Treasurer Date : ## **Independent Examiner's Report to the Trustees of The Poppleton Community Trust** I report on the accounts of the charity, Poppleton Community Trust (Charity number: 523984) for the year ended 31st March 2022 which are set out on pages 10 to 35. ## **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; - follow the procedures laid down in the general Directions given by the Charity - 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; and - 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 to proper understanding of the accounts to be reached. 01/12/2022 Date:….......................... AME Accounting & Co. Ltd Madison Offices Radley House Richardshaw Road Pudsey LS28 6LE |The Poppleton Community Trust|The Poppleton Community Trust|The Poppleton Community Trust|CharityNo|523984|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |Period start date|01/04/2021|**To**|Period end
date|31/03/2022|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
Other
S06
S07
**Resources expended (Note 6)**
0
**Expenditure on:**
Charitable activities
S09
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own
use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||56,251|8,757|-|65,008|125,425| ||139,001|41,170|-|180,171|76,674| ||-|-|-|-|-| ||27|-|-|27|4| ||-|-|-|-|-| ||-|-|-|-|-| ||195,279|49,927|-|245,206|202,103| ||||||| ||125,672|59,280|-|184,952|161,944| ||125,672|59,280|-|184,952|161,944| ||||||| ||69,607|9,353
-|-|60,254|40,159| ||-|-|-|0|| ||69,607|9,353
-|-|60,254|40,159| ||-|-|-|0|| |||||0|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||69,607|9,353
-|-|60,254|40,159| ||||||| ||||||| ||183,766|103,054|-|286,820|246,661| ||253,374|93,700|-|347,074|286,820| ## **Section B Balance sheet** |**Fixed assets**
**Tangible assets (Note 14)**
**_Total fixed assets_**
**Current assets**
**Debtors (Note 19)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Core funded services**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B02
B05
B07
B09
B10

B11
B12
B13
B14
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**Funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**Funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**Funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**Funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||221,105|386,706|-|607,811|705,605| |||221,105|386,706|-|607,811|705,605| |||||||| |||12,320|1,963||14,283|13,566| |||148,897|31,103||180,000|69,982| |||161,217|33,066|-|194,283|83,548| |||||||| |||128,948|326,073|-|455,021|537,491| |||||||| |||32,269|- 293,007|-|- 260,738|453,943
-| |||||||| |||253,374|93,700|-|347,074|251,662| |||||||| |||-|-|-|-|5,000| |||-|-|-|-|-| |||||||| |||253,374|93,700|-|347,074|246,662| |||||||| ||||||-|| |||253,374|||253,374|99,356| ||||93,700||93,700|147,305| |||||||| |||253,374|93,700|-|347,074|246,661| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||||| |||||||| CC17a (Excel) 01/12/2022 2 **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _The Poppleton Community Trust (Charity number 523984)._ _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with* ✓ their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. Yes ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. _**Not Applicable Not Applicable Not Applicable**_ ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. Yes ✓ No ✓ ## _**Please disclose:**_ _**(i) the nature of the change in accounting policy;**_ _**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_ CC17a (Excel) 01/12/2022 3 ## _**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes ✓ No ✓ ## _**Please disclose:**_ |**_(i) the nature of any changes;_**|**_Not Applicable_**| |---|---| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**_Not Applicable_**| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|**_Not Applicable_**| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |Yes
✓
No
✓
**_Please disclose:_**|✓||| |---|---|---|---| ||✓||| ||||| |**_(i) the nature of the prior_**||**_period error;_**|**_Not Applicable_**| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|||**_Not Applicable_**| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|||**_Not Applicable_**| CC17a (Excel) 01/12/2022 4 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.1 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| |**2.3 ASSETS**
**Intangible fixed assets**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.2 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.||Yes|No
N/a|No
N/a| |---|---|---|---|---| |||✓||| |||Yes|No
N/a|| |||✓||| |||Yes|No
N/a|| |||✓||| |||Yes|No
N/a|| |||✓||| |||Yes|No
N/a|| |||✓||| |||Yes
Yes|No
N/a|| |||||✓| ||||No
N/a|| |||✓
|✓|✓| |||Yes|No
N/a|| |||✓|✓|✓| |||Yes|No
N/a|| |||✓|✓|✓| |||Yes|No
N/a|| |||✓|✓|✓| |||Yes|No
N/a|| |||✓|✓|✓| |||Yes|No
N/a|| |||✓|✓|✓| |||Yes|No
N/a|| |||✓|✓|✓| |||Yes|No
N/a|| |||✓|✓|✓| |||Yes|No
N/a|| |||✓|✓|✓| |||Yes|No
N/a|| |||✓|✓|✓| |||Yes|No
N/a|| ||1,000|||| |||||| |||✓|✓|✓| |||Yes|No
N/a|| |||✓|✓|✓| |||Yes|No
N/a|| |||✓|✓|✓| The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. ## **Heritage assets** ||They are valued at cost.| |---|---| |**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments are| ||valued at initially at cost and subsequently at fair value (their market value) at the year| ||end. The same treatment is applied to unlisted investments unless fair value cannot be| ||measured reliably in which case it is measured at cost less impairment.| ||Investments held for resale or pending their sale and cash and cash equivalents with a| ||maturity date of less than 1 year are treated as current asset investments| |**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net| |**progress**|realisable value.| ||Goods or services provided as part of a charitable activity are measured at net realisable value| ||based on the service potential provided by items of stock.| ||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the| ||contract.| ||Debtors (including trade debtors and loans receivable) are measured on initial recognition at| |**Debtors**|settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.| |**Current asset**|The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and| |**investments**|cash equivalents with a maturity date of less than one year held for investment purposes rather| ||than to meet short term cash commitments as they fall due.| They are valued at fair value except where they qualify as basic financial instruments. ||Yes|No|N/a| |---|---|---|---| ||✓|✓|✓| ||Yes|No|N/a| ||✓|✓|✓| ||Yes|No|N/a| ||✓|✓|✓| ||Yes|No|N/a| ||✓|✓|✓| ||Yes|No|N/a| ||✓|✓|✓| ||Yes|No|N/a| ||✓|✓|✓| ||Yes|No|N/a| ||✓|✓|✓| ||Yes|No|N/a| ||✓|✓|✓| ||Yes|No|N/a| ||✓|✓|✓| ||Yes|No|N/a| ||✓|✓|✓| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** ## **Note 3 Analysis of income** |Donations andgifts
General grants provided by government/other
charities
**Total**
Fundraisingevents
Venue Hire
Members Subscriptions
Member club levies
SundryIncome
User Contributions
Contract income
**Total**
Miscellaneous Income
**Total**
Interest income
Rental and leasingincome
**Total**
**Total**
**Other:**
Gain on disposal of a programme related
investment
**Total**
**3.1 Other information:**
**Other trading**
**activities:**
**Material item**
**of income**
**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year amounts)**
**TOTAL INCOME**
**Income from**
**investments:**
**Section C Notes to the accounts**
**Where any endowment fund is converted into income in the reporting**
**period, please give the reason for the conversion.**
**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**
**Charitable**
**activities:**
**Analysis**
**Donations**
**and legacies:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Designated**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Donations andgifts|940|170||1,110|13,141| ||General grants provided by government/other
charities|55,311|8,587||63,898|112,284| ||**Total**|**56,251**|**8,757**|**0**|**65,008**|**125,425**| |||||||| ||Fundraisingevents|19,953|2,898||22,851|5,546| ||Venue Hire|96,577|1,138||97,715|29,241| ||Members Subscriptions|0|36,764||36,764|27,581| ||Member club levies|14,258|0||14,258|10,364| ||SundryIncome|8,213|370||8,583|3,942| ||User Contributions||||0|| ||Contract income||||0|| ||**Total**|**139,001**|**41,170**|**0**|**180,171**|**76,674**| |||||||| ||||||0|| ||Miscellaneous Income||||0|| ||**Total**|**0**|**0**|**0**|**0**|**0**| |||||||| ||Interest income|27|||27|4| ||Rental and leasingincome||||0|| ||**Total**|**27**|**0**|**0**|**27**|**4**| |||||||| ||||||0|| ||||||0|| ||**Total**||||0|| |||||||| ||Gain on disposal of a programme related
investment||||0|| ||**Total**|**0**|**0**|**0**|**0**|**0**| |||||||| |||**195,279**|**49,927**|**0**|**245,206**|**202,103**| |||**(cont)**||||| |||||||| |||||||| |||||||| |||||||| |||||||| CC17a (Excel) 01/12/2022 8 ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**
**_Other Information_**|**Description**
**This year**
**Last year**
**£**
**£**|**Description**
**This year**
**Last year**
**£**
**£**|**Description**
**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||Hambleton District Council||| ||North Yorkshire County Council||| ||**Total**|**-**|**-**| ||Not Applicable
0||| ||||| CC17a (Excel) 01/12/2022 9 CC17a IExcell 0111212022 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**This year**||**Last year**| |---|---|---| |**£**||**£**| ||-|-| ||-|-| ||-|-| ||-|-| |||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |**Use of property**
**Other**
**Seconded staff**||-|-| |||-|-| |||-|-| |||-|-| ||||| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|Not Applicable||| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||Not Applicable||| ||||| ||||| - CC17a (Excel) 01/12/2022 11 ## **Note 6 Analysis of expenditure** |**Expenditure on**
**Total expenditure on charitable**
**activities**
**Analysis**
Support costs
Support costs
**TOTAL EXPENDITURE**
**Total expenditure on raising funds**
**Expenditure on**
**raising funds:**
Governance costs
Project costs|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Support costs|3,270|-|-|3,270|2,703| ||||||-|| ||**Total expenditure on raising funds**|**3,270**|
**-**|**-**|3,270|**2,703**| |||||||| ||Project costs|42,585|||42,585|18,801| ||Support costs|78,468|59,280||137,748|140,500| ||Governance costs|1,349|||1,349|-60| ||**Total expenditure on charitable**
**activities**|**122,402**|**59,280**|**-**|**181,682**|**159,241**| |||||||| |||**125,672**|**59,280**|**-**|**184,952**|**161,944**| ## **6.1 Other information:** ## **Analysis of expenditure on charitable activities** |**Activity or**
**programme**|**Activities undertaken**
**directly**|**Grant**
**funding**
**of**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |Activity1|||||| |Activity2|||||| |Other|||||| |**Total**|||||| **Prior year expenditure on charitable activities can be analysed as follows:** **Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)** CC17a (Excel) 01/12/2022 12 ## **Note 6A Support costs** |**Note 6A Support costs**|**Note 6A Support costs**|**Note 6A Support costs**|**Note 6A Support costs**|**Note 6A Support costs**| |---|---|---|---|---| |**Raising funds**
**Charitable**
**activities**
**Grand total**
**Basis of**
**allocation**
**£**
**£**
**£**
**(Method)**
Accountancy
- 1,3491,349 Direct Costs
Independent Examination
Direct Costs
**Totalgovernance costs**
**- 1,349 1,349**Direct Costs
Rent
12 288 300 Time
Rates & Water
419881,029 Time
Light & Heat
597 14,33314,930 Time
Cleaning
255 6,120 6,375 Time
Repairs & Renewals
654 15,68516,339 Time
Development costs
13 317 330Time
Long Leasehold
451 10,82311,274Time
Plant & Machinery depreciation
59314,23814,831Time
Loss on sales of tangible fixed assets
- - -Time
Insurance
206 4,933 5,139Time
Advertising
176 4,218 4,394Time
Telephone
76 1,833 1,909Time
P&S
5125130 Time
Subscriptions and licences
47 1,122 1,169 Time
Sundries
135 3,229 3,364Time
Bank charges
7 163170 Time
Playing costs
- -
Time
Bank loan interest
2 53 55Time
**Total Support costs**
3,270 78,468 81,738
**Support cost(examples)**||||| |Rent||12|288|300| |Rates & Water||41|988|1,029| |Light & Heat||597|14,333|14,930| |Cleaning||255|6,120|6,375| |Repairs & Renewals||654|15,685|16,339| |Development costs||13|317|330| |Long Leasehold||451|10,823|11,274| |Plant & Machinery depreciation||593|14,238|14,831| |Loss on sales of tangible fixed assets||-|-|-| |Insurance||206|4,933|5,139| |Advertising||176|4,218|4,394| |Telephone||76|1,833|1,909| |P&S||5|125|130| |Subscriptions and licences||47|1,122|1,169| |Sundries||135|3,229|3,364| |Bank charges||7|163|170| |Playing costs||-|-|| |Bank loan interest||2|53|55| |**Total Support costs**||3,270|78,468|81,738| Time apportionment - raising funds 4% & charitable activities 96%. **Please provide details of the accounting policy adopted for the apportionment of costs between activites and any estimation techniques used to calculate their apportionment** - CC17a (Excel) 01/12/2022 13 **Section C Notes to the accounts (cont)** **Note 7 Extraordinary items** ## **Note 8 Funds received as agent** _**8.1 The charity did not receive any funds as an agent in this year.**_ 0 CC17a (Excel) 01/12/2022 14 **Section C Notes to the accounts (cont)** ## **Note 9 Support Costs** ## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ |**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**| |---|---|---|---|---|---|---| |||||||**(Describe**
**method)**| |Governance||-||-||| |Charitable Activity||-||-|-|| |Fundraising Activity||-||-|-|| |Generating Voluntary
Income||-||-|-|| |Other|-|-||-|-|| |**Total**|-|-||-|-|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ **NA - Not activity based** - CC17a (Excel) 01/12/2022 15 **Section C Notes to the accounts (cont)** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Total**
**aid**|**This year**
**Estimated**|**Last year**
**Actual**
**£**| |---|---|---| ||800|750| ||-|| ||-|-| ||-|-| ||**800**|**750**| **Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner** 0 CC17a (Excel) 01/12/2022 16 **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** ## _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**National Insurance**|**This year**|**Last year**
**£**| |---|---|---| ||39,877|17,973| |||-| |||| ||822|791| |||| ||**40,698**|**18,764**| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party 0** None _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** **TRUE** **Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity** NONE ## **11.2 Average head count in the year** **The parts of the charity in which the employees work** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|0.1|0.1| |**Charitable Activities**|2.4|2.4| |**Governance**|0.1|0.1| |**Other**||| |**Total**|**2.6**|**2.6**| CC17a (Excel) 01/12/2022 17 **Section C Notes to the accounts (cont)** ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ NONE NONE NONE **Please explain the nature of the payment** **Please state the legal authority or reason for making the payment** **Please state the amount of the payment (or value of any waiver of a right to an asset)** ## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ **Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments** NONE NONE NONE NONE CC17a (Excel) 01/12/2022 18 **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ **Amount of contributions recognised in the SOFA as an expense** **Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** **Not Applicable** **Not Applicable** ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.** **Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity** **Not Applicable** **Not Applicable** ## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan** **0** CC17a (Excel) 01/12/2022 19 **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **13.1 Analysis of grants paid (included in cost of charitable activities)** **No material grants paid in the year** CC17a (Excel) 01/12/2022 20 ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** |At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Long**
**Leasehold**
**land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Fixtures &**
**Fittings**
**£**|**Plant &**
**Machinery**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||1,242,374|||272,262|1,514,636| |||||5,068|5,068| ||||||-| ||||||-| ||-|-|-|-|-| ||1,242,374|-|-|277,330|1,519,704| ## **14.2 Depreciation and impairments** |****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**14.3 Net book value**|SL|SL|SL|RB|SL|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---|---| |||||25%|25%|| ||-
660,783
193,494 854,277
-
32,189
25,427 57,616
- - - - -
- - - - -
692,972 - - 218,921 911,893
581,591 - - 78,768 660,360
549,402 - - 58,409 607,811|||||| ||581,591|-|-|78,768|660,360|| ||549,402|-|-|58,409|607,811|| CC17a (Excel) 01/12/2022 21 ## **14.4 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or**_ Not Applicable _**reversal of an impairment loss.**_ ## **14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_ Not Applicable Not Applicable Not Applicable Not Applicable ## **14.6 Other disclosures** _**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible**_ Not Applicable _**fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible**_ Not Applicable _**fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to**_ Not Applicable _**which the charity has restricted title or that are pledged as security for liabilities.**_ _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_ CC17a (Excel) 01/12/2022 22 **Section C Notes to the accounts (c** **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ ## **15.1 No intangible assets held by the charity in this period.** ## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ ## **16.1 No Heritage assets held by the charity in this period** 0 **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ **17.1 The charity held no Fixed assets investments during the period** **Note 18 Stocks** _**Please complete this note if the charity holds any stock items**_ ## **18.1 The charity did not hold any stock during the period.** CC17a (Excel) 01/12/2022 23 **Section C Notes to the accounts (co** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ **19.1 Analysis of debtors Prepayments and accrued income Poppleton centre Ltd Trade debtors** |**Unrestricted**|**Total this**
**year**|**Last year**| |---|---|---| |**£**|**£**|**£**| |3,977|5,940|6,931| |0|0|0| |8,343|8,343|3,763| |**12,320**|**14,283**|**10,694**| CC17a (Excel) 01/12/2022 24 **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** ## **Trade Creditors** **Social Security and other taxes** **Other creditors** **Accruals Deferred Income Deferred capital gains Deferred capital donations Bank loans** |**Total **|**Amounts falling within**
**oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---| ||**This year**
**£**|**This Year**|**Last year**| ||- 1,725||| ||||| ||||| ||10,550||| ||2,747||| ||429,716||| ||13,733||| ||-|-|-| ||**455,021**|**-**|**-**| CC17a (Excel) 01/12/2022 25 **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Please provide:** **- a brief description of any obligations on the balance sheet and the expected amount and timing of** _**Not Applicable**_ **resulting payments; - an indication of the uncertainties about the amount** _**Not Applicable**_ **or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for** _**Not Applicable**_ **that expected reimbursement.** ## **21.2 Movements in recognised provisions and funding commitment during the period** |**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| **21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).** **21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.** _**Not Applicable Not Applicable**_ CC17a (Excel) 01/12/2022 26 **Section C Notes to the accounts (cont)** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** ## **22.1 Please provide information about the** **significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.** _**Not Applicable**_ **22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.** _**Not Applicable**_ 0 CC17a (Excel) 01/12/2022 27 **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** **23.1 The charity held no contingent assets or liabilities during the period or the preceeding year.** ## **Note 24 Cash at bank and in hand** |**Short term cash investments**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**|**Unrestricted**
**£**|**Restricted**
**£**|**Designated**
**£**|**This year**
**£**|**Last year**
**£**| |---|---|---|---|---|---| ||||||-| |||||-|| |||||-|46,455| ||148,889|28,416||177,305|67,471| ||8|2,687||2,695|3,607| ||||||-| ||||||-| ||**148,897**|**31,103**|**-**|**180,000**|**117,533**| ## **Note 25 Fair value of assets and liabilities** **25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.** **25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** _**Not Applicable Not Applicable**_ CC17a (Excel) 01/12/2022 28 **Section C Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ **Please provide details of the nature of the event** **Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made** Not Applicable Not Applicable 0 CC17a (Excel) 01/12/2022 29 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ ## _*** Key: R - restricted income funds, including special trusts, of the charity; D - Designated funds; and UR - unrestricted funds**_ |**Fund names**|**R, D or UR**|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |Poppleton Bowls Club|R||8,974|6,603|6,561||-|9,016| |PoppletonJunior Footballclub|R||79,769|31,736|43,282||-|68,223| |Poppleton United Football Club|R||9,862|7,414|8,545||-|8,731| |Poppleton Cricket club|R||4,448|4,174|892||-|7,730| |Other funds
U|||183,766|195,279|125,672|||253,374| |**Total Funds**|||286,820|245,206|184,952|-|-|347,074| 0 CC17a (Excel) 01/12/2022 30 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ ## _*** Key: R - restricted income funds, including special trusts, of the charity; D - Designated funds; and UR - unrestricted funds**_ |**Fund names**|**R, UR or D**|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |Poppleton Bowls Club|R||11,162|4,475|(6,663)||-|8,974| |Poppleton Junior Football club|R||77,133|63,455|- 60,819||-|79,769| |Poppleton United Footbal Club|R||6,612|11,384|- 8,134||-|9,862| |Poppleton Cricket Club|R||4,448||||-|4,448| |Other funds|U||147,307|122,789|(86,330)|||183,768| |**Total Funds**|||246,662|202,103|(161,946)|-|-|286,821| 0 CC17a (Excel) 01/12/2022 31 **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** _**TRUE Not Applicable Not Applicable**_ **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ **No trustee expenses have been incurred (True or False)** _**TRUE**_ **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** _**Not Applicable**_ ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ **There have been no related party transactions in the reporting period (True or False)** _**TRUE**_ _**For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 01/12/2022 32 ## **Section C Notes to the accounts (cont)** **----- Start of picture text -----**
Note 29 Additional Disclosures
The following are significant matters which are not covered in other notes and need to be included to
provide a proper understanding of the accounts. If there is insufficient room here, please add a
separate sheet.
Not Applicable
**----- End of picture text -----**
CC17a (Excel) 01/12/2022 33