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REGISTERED COMPANY NUMBER: 07061271 (England and Wales)
REGISTERED CHARITY NUMBER: 1137140














REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

EAST LEEDS COMMUNITY SPORTS CLUB

EAST LEEDS COMMUNITY SPORTS CLUB






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




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 12

EAST LEEDS COMMUNITY SPORTS CLUB (REGISTERED NUMBER: 07061271)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025


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 March 2025. 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
To promote for the benefit of the inhabitants of East Leeds and the surrounding area the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social and economic circumstances or for the public at large in the interest of social welfare and with the object of improving the conditions of life of the said inhabitants.

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.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07061271 (England and Wales)

Registered Charity number
1137140

Registered office
Walter Dawson & Son
1 Valley Court
Canal Road
Bradford
West Yorkshire
BD1 4SP

Trustees
Paul David Skinner Director (resigned 5.5.24)
Malcolm Waite
Rhonda Langton
Stephen Jones

Independent Examiner
Walter Dawson & Son
Chartered Accountants
1 Valley Court
Canal Road
Bradford
West Yorkshire
BD1 4SP

Approved by order of the board of trustees on 21 July 2025 and signed on its behalf by:





EAST LEEDS COMMUNITY SPORTS CLUB (REGISTERED NUMBER: 07061271)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025


Rhonda Langton - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
EAST LEEDS COMMUNITY SPORTS CLUB

Independent examiner's report to the trustees of EAST LEEDS COMMUNITY SPORTS CLUB ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

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.








J R Hall

Walter Dawson & Son
Chartered Accountants
1 Valley Court
Canal Road
Bradford
West Yorkshire
BD1 4SP

21 July 2025

EAST LEEDS COMMUNITY SPORTS CLUB

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 50 - 50 101

Charitable activities
Raffle 14,220 - 14,220 4,050

Investment income 2 10,600 - 10,600 20,326
Other income 372 - 372 4,560
Total 25,242 - 25,242 29,037

EXPENDITURE ON
Charitable activities
Raffle 6,614 - 6,614 5,203

Other 14,276 - 14,276 20,656
Total 20,890 - 20,890 25,859

NET INCOME 4,352 - 4,352 3,178


RECONCILIATION OF FUNDS
Total funds brought forward 63,152 - 63,152 59,974

TOTAL FUNDS CARRIED FORWARD 67,504 - 67,504 63,152

EAST LEEDS COMMUNITY SPORTS CLUB (REGISTERED NUMBER: 07061271)

BALANCE SHEET
31 MARCH 2025

2025 2024
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 115,533 - 115,533 117,910

CURRENT ASSETS
Debtors 7 821 - 821 11,914
Cash in hand 11,599 - 11,599 7,234
12,420 - 12,420 19,148

CREDITORS
Amounts falling due within one year 8 (10,612 ) - (10,612 ) (19,517 )

NET CURRENT ASSETS 1,808 - 1,808 (369 )

TOTAL ASSETS LESS CURRENT LIABILITIES 117,341 - 117,341 117,541

CREDITORS
Amounts falling due after more than one
year

9

(49,837

)

-

(49,837

)

(54,389

)

NET ASSETS 67,504 - 67,504 63,152
FUNDS 11
Unrestricted funds 67,504 63,152
TOTAL FUNDS 67,504 63,152

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.


EAST LEEDS COMMUNITY SPORTS CLUB (REGISTERED NUMBER: 07061271)

BALANCE SHEET - continued
31 MARCH 2025

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 21 July 2025 and were signed on its behalf by:





Rhonda Langton - Trustee

EAST LEEDS COMMUNITY SPORTS CLUB

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

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.



The tangible fixed assets are depreciated on the following basis:

Freehold Property - 2% SL
Refurbishment Costs - 2% SL
Fixture and Fittings - 25% RB

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.


EAST LEEDS COMMUNITY SPORTS CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. INVESTMENT INCOME
2025 2024
£    £   
Rental income 6,000 7,500
Facilities charge (Rugby club) 4,600 12,826
10,600 20,326

3. NET INCOME/(EXPENDITURE)

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

2025 2024
£    £   
Depreciation - owned assets 2,377 2,430

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 101 - 101

Charitable activities
Raffle 4,050 - 4,050

Investment income 20,326 - 20,326
Other income 4,560 - 4,560
Total 29,037 - 29,037

EXPENDITURE ON
Charitable activities
Raffle 5,203 - 5,203

Other 20,656 - 20,656
Total 25,859 - 25,859


EAST LEEDS COMMUNITY SPORTS CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£    £    £   
NET INCOME 3,178 - 3,178


RECONCILIATION OF FUNDS
Total funds brought forward 59,974 - 59,974

TOTAL FUNDS CARRIED FORWARD 63,152 - 63,152

6. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 April 2024 and 31 March 2025 145,571 17,140 162,711
DEPRECIATION
At 1 April 2024 27,740 17,061 44,801
Charge for year 2,357 20 2,377
At 31 March 2025 30,097 17,081 47,178
NET BOOK VALUE
At 31 March 2025 115,474 59 115,533
At 31 March 2024 117,831 79 117,910

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 276 11,914
Prepayments and accrued income 545 -
821 11,914


EAST LEEDS COMMUNITY SPORTS CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other loans (see note 10) 9,646 9,643
Other creditors - 8,954
Accrued expenses 966 920
10,612 19,517

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Other loans (see note 10) 49,837 54,389

10. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year on demand:
Other loans 9,646 9,643
Amounts falling due between two and five years:
Other loans - 2-5 years 39,034 39,034
Amounts falling due in more than five years:

Repayable by instalments:
Other loans more 5yrs instal 10,803 15,355

11. MOVEMENT IN FUNDS
Net
movement At
At 1.4.24 in funds 31.3.25
£    £    £   
Unrestricted funds
General fund 63,152 4,352 67,504

TOTAL FUNDS 63,152 4,352 67,504

EAST LEEDS COMMUNITY SPORTS CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

11. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 25,242 (20,890 ) 4,352

TOTAL FUNDS 25,242 (20,890 ) 4,352


Comparatives for movement in funds

Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 59,974 3,178 63,152

TOTAL FUNDS 59,974 3,178 63,152

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 29,037 (25,859 ) 3,178

TOTAL FUNDS 29,037 (25,859 ) 3,178

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

Net
movement At
At 1.4.23 in funds 31.3.25
£    £    £   
Unrestricted funds
General fund 59,974 7,530 67,504

TOTAL FUNDS 59,974 7,530 67,504

EAST LEEDS COMMUNITY SPORTS CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

11. MOVEMENT IN FUNDS - continued

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 54,279 (46,749 ) 7,530

TOTAL FUNDS 54,279 (46,749 ) 7,530

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.