IRIS Accounts Production v24.1.9.2 Other Company accounts True false Pounds 1.2.23 31.1.24 31.1.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh043631732023-01-31043631732024-01-31043631732023-02-012024-01-31043631732022-01-31043631732022-02-012023-01-31043631732023-01-3104363173ns0:CharitableCompanyLimitedByGuarantee2023-02-012024-01-3104363173ns15:PoundSterling2023-02-012024-01-3104363173ns11:FRS1022023-02-012024-01-3104363173ns11:IndependentExaminationCharity2023-02-012024-01-3104363173ns11:SmallCompaniesRegimeForAccounts2023-02-012024-01-3104363173ns11:FullAccounts2023-02-012024-01-3104363173ns11:CharitiesSORP2023-02-012024-01-3104363173ns16:EnglandWales2023-02-012024-01-3104363173ns11:RegisteredOffice2023-02-012024-01-3104363173ns0:Trustee22023-02-012024-01-3104363173ns0:Trustee12023-02-012024-01-3104363173ns0:Trustee32023-02-012024-01-3104363173ns0:Trustee42023-02-012024-01-3104363173ns0:Trustee52023-02-012024-01-3104363173ns0:Trustee62023-02-012024-01-3104363173ns0:Trustee72023-02-012024-01-3104363173ns0:Trustee82023-02-012024-01-3104363173ns0:Trustee92023-02-012024-01-3104363173ns0:Trustee102023-02-012024-01-3104363173ns0:Trustee112023-02-012024-01-3104363173ns11:CompanySecretary12023-02-012024-01-3104363173ns0:TotalUnrestrictedFunds2023-02-012024-01-3104363173ns0:TotalRestrictedIncomeFunds2023-02-012024-01-3104363173ns0:Activity102023-02-012024-01-3104363173ns0:TotalUnrestrictedFundsns0:Activity102023-02-012024-01-3104363173ns0:Activity10ns0:TotalRestrictedIncomeFunds2023-02-012024-01-3104363173ns0:Activity102022-02-012023-01-3104363173ns0:TotalUnrestrictedFunds2023-01-3104363173ns0:TotalRestrictedIncomeFunds2023-01-3104363173ns0:TotalUnrestrictedFunds2024-01-3104363173ns0:TotalRestrictedIncomeFunds2024-01-3104363173ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-01-3104363173ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2024-01-3104363173ns10:WithinOneYear2024-01-3104363173ns10:WithinOneYear2023-01-3104363173ns10:PlantMachinery2023-02-012024-01-3104363173ns10:FurnitureFittingsToolsEquipment2023-02-012024-01-3104363173ns10:ComputerEquipment2023-02-012024-01-310436317322023-02-012024-01-310436317312023-02-012024-01-310436317312022-02-012023-01-3104363173ns10:OwnedAssets2023-02-012024-01-3104363173ns10:OwnedAssets2022-02-012023-01-3104363173ns0:TotalUnrestrictedFunds2022-02-012023-01-3104363173ns0:TotalRestrictedIncomeFunds2022-02-012023-01-3104363173ns0:TotalUnrestrictedFundsns0:Activity102022-02-012023-01-3104363173ns0:Activity10ns0:TotalRestrictedIncomeFunds2022-02-012023-01-3104363173ns10:PlantMachinery2023-01-3104363173ns10:FurnitureFittings2023-01-3104363173ns10:ComputerEquipment2023-01-3104363173ns10:FurnitureFittings2023-02-012024-01-3104363173ns10:PlantMachinery2024-01-3104363173ns10:FurnitureFittings2024-01-3104363173ns10:ComputerEquipment2024-01-3104363173ns10:PlantMachinery2023-01-3104363173ns10:FurnitureFittings2023-01-3104363173ns10:ComputerEquipment2023-01-31
REGISTERED COMPANY NUMBER: 04363173 (England and Wales)
REGISTERED CHARITY NUMBER: 1094476












REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD
(LIMITED BY GUARANTEE)

ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD
(LIMITED BY GUARANTEE)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 13

ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD (REGISTERED NUMBER: 04363173)
(LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JANUARY 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 2024. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The object of the charity is to provide or assist in the provision of facilities for the recreation or other physical leisure time activities for the benefit of the community of St Just and the surrounding district.
The charity continues to promote the centre for Sports use including football, cricket, badminton, basketball and pickleball and to continue to maintain and improve the Gym and its equipment in order to improve our offering to the community, along with fitness class opportunities throughout the week. Usage of the centre is good with Gym use continuing to increase. The charity continues to review grant possibilities and new initiatives.
We review or aims, objectives and activities at least once each year to look at what we have achieved in the previous 12 months. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to aims and objectives they have set.

FINANCIAL REVIEW
Reserves policy
The trustees aim to create sufficient reserves to ensure the charity can meet the repair and maintenance of the sports centre and any future development.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
Promotion is done to recruit members of the charity who then nominate and vote for trustees from that membership or elsewhere on the basis of their skills and knowledge. New trustees are informed of their duties and are provided with information about the charity.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04363173 (England and Wales)

Registered Charity number
1094476

Registered office
Cape Cornwall Road
St Just
Penzance
Cornwall
TR19 7JX


ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD (REGISTERED NUMBER: 04363173)
(LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JANUARY 2024

Trustees
A Maund Director
D C Stevens Trustee
F M Tucker Director (resigned 28/6/2023)
S A Shawcross Trustee (resigned 22/5/2023)
N C Taylor Trustee (resigned 11/11/2023)
Ms M J Faulkner Trustee (resigned 11/11/2023)
Mrs J Lenaghan Retired (appointed 22/7/2023)
R R Castle Trustee (appointed 22/7/2023)
Dr J A Tuson Trustee (appointed 22/7/2023)
Mrs J Curtis Virtual Assistant (appointed 22/7/2023) (resigned 8/11/2023)
A R Dawson Trustee (appointed 22/7/2023) (resigned 8/11/2023)

Company Secretary
Mrs D J Stevens

Independent Examiner
Greenwood Wilson
The Old School
The Stennack
St Ives
Cornwall
TR26 1QU

Approved by order of the board of trustees on 9 August 2024 and signed on its behalf by:





D C Stevens - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD

Independent examiner's report to the trustees of St. Just & District Community Sports Association Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Mr P Brotheridge

Greenwood Wilson
The Old School
The Stennack
St Ives
Cornwall
TR26 1QU

9 August 2024

ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD
(LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JANUARY 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 19 - 19 5

Charitable activities 5
Provision of sports facilities 50,013 - 50,013 47,031

Other trading activities 3 136 - 136 45
Investment income 4 108 - 108 9
Other income 9,885 - 9,885 9,880
Total 60,161 - 60,161 56,970

EXPENDITURE ON
Charitable activities
Provision of sports facilities 74,597 5,599 80,196 77,627

NET INCOME/(EXPENDITURE) (14,436 ) (5,599 ) (20,035 ) (20,657 )


RECONCILIATION OF FUNDS
Total funds brought forward 47,711 34,308 82,019 102,676

TOTAL FUNDS CARRIED FORWARD 33,275 28,709 61,984 82,019

ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD (REGISTERED NUMBER: 04363173)
(LIMITED BY GUARANTEE)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 10 45 27,909 27,954 33,568

CURRENT ASSETS
Stocks 11 45 - 45 45
Debtors 12 7,958 - 7,958 5,591
Cash at bank and in hand 27,700 800 28,500 44,321
35,703 800 36,503 49,957

CREDITORS
Amounts falling due within one year 13 (2,473 ) - (2,473 ) (1,506 )

NET CURRENT ASSETS 33,230 800 34,030 48,451

TOTAL ASSETS LESS CURRENT
LIABILITIES

33,275

28,709

61,984

82,019

NET ASSETS 33,275 28,709 61,984 82,019
FUNDS 14
Unrestricted funds 33,275 47,711
Restricted funds 28,709 34,308
TOTAL FUNDS 61,984 82,019

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD (REGISTERED NUMBER: 04363173)
(LIMITED BY GUARANTEE)

BALANCE SHEET - continued
31 JANUARY 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 9 August 2024 and were signed on its behalf by:





D C Stevens - Trustee

ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD
(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Solar panel equipment - 5% on cost
Other equipment - at varying rates on cost
Computer equipment - Straight line over 3 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD
(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

2. DONATIONS AND LEGACIES
2024 2023
£    £   
Donations 19 5

3. OTHER TRADING ACTIVITIES
2024 2023
£    £   
Fundraising events 136 -
Merchandise - 15
Vending machine - 30
136 45

4. INVESTMENT INCOME
2024 2023
£    £   
Deposit account interest 108 9

5. INCOME FROM CHARITABLE ACTIVITIES
2024 2023
Activity £    £   
Recreational fees Provision of sports facilities 26,993 24,352
Gym Membership fees Provision of sports facilities 22,270 12,431
Grants Provision of sports facilities 750 10,248
50,013 47,031

Grants received, included in the above, are as follows:
2024 2023
£    £   
St Just Town Council 750 -
Cornwall County Council - 10,248
750 10,248

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 5,614 5,633


ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD
(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

7. TRUSTEES' REMUNERATION AND BENEFITS

None of the trustees received payment in the year or previous year in connection with their duties as a trustee.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 January 2024 nor for the year ended 31 January 2023.


8. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Staff 3 3

No employees received emoluments in excess of £60,000.

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 5 - 5

Charitable activities
Provision of sports facilities 47,031 - 47,031

Other trading activities 45 - 45
Investment income 9 - 9
Other income 9,880 - 9,880
Total 56,970 - 56,970

EXPENDITURE ON
Charitable activities
Provision of sports facilities 72,014 5,613 77,627

NET INCOME/(EXPENDITURE) (15,044 ) (5,613 ) (20,657 )


RECONCILIATION OF FUNDS
Total funds brought forward 62,755 39,921 102,676

TOTAL FUNDS CARRIED FORWARD 47,711 34,308 82,019


ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD
(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

10. TANGIBLE FIXED ASSETS
Solar
panel Other Computer
equipment equipment equipment Totals
£    £    £    £   
COST
At 1 February 2023 and 31 January 2024 111,130 52,803 861 164,794
DEPRECIATION
At 1 February 2023 77,792 52,573 861 131,226
Charge for year 5,556 58 - 5,614
At 31 January 2024 83,348 52,631 861 136,840
NET BOOK VALUE
At 31 January 2024 27,782 172 - 27,954
At 31 January 2023 33,338 230 - 33,568

11. STOCKS
2024 2023
£    £   
Stocks 45 45

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 496 1,138
Prepayments and accrued income 7,462 4,453
7,958 5,591

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 865 566
Social security and other taxes 322 78
Accrued expenses 1,286 862
2,473 1,506


ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD
(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

14. MOVEMENT IN FUNDS
Net
movement At
At 1/2/23 in funds 31/1/24
£    £    £   
Unrestricted funds
General fund 47,711 (14,436 ) 33,275

Restricted funds
Capital fund 34,308 (5,599 ) 28,709

TOTAL FUNDS 82,019 (20,035 ) 61,984

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 60,161 (74,597 ) (14,436 )

Restricted funds
Capital fund - (5,599 ) (5,599 )

TOTAL FUNDS 60,161 (80,196 ) (20,035 )


Comparatives for movement in funds

Net
movement At
At 1/2/22 in funds 31/1/23
£    £    £   
Unrestricted funds
General fund 62,755 (15,044 ) 47,711

Restricted funds
Capital fund 39,921 (5,613 ) 34,308

TOTAL FUNDS 102,676 (20,657 ) 82,019

ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD
(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 56,970 (72,014 ) (15,044 )

Restricted funds
Capital fund - (5,613 ) (5,613 )

TOTAL FUNDS 56,970 (77,627 ) (20,657 )

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/2/22 in funds 31/1/24
£    £    £   
Unrestricted funds
General fund 62,755 (29,480 ) 33,275

Restricted funds
Capital fund 39,921 (11,212 ) 28,709

TOTAL FUNDS 102,676 (40,692 ) 61,984

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 117,131 (146,611 ) (29,480 )

Restricted funds
Capital fund - (11,212 ) (11,212 )

TOTAL FUNDS 117,131 (157,823 ) (40,692 )


ST. JUST & DISTRICT COMMUNITY SPORTS
ASSOCIATION LTD
(LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

15. RELATED PARTY DISCLOSURES

Bookkeeping costs of £3,092 (2023: £3,186) were supplied by Pras Goth Limited, a company with common directors D C Stevens and Mrs D J Stevens.