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REGISTERED COMPANY NUMBER: 10538994 (England and Wales)

REGISTERED CHARITY NUMBER: 1190087

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Sherburn Community Gymnastics Club Ltd.

Sherburn Community Gymnastics Club Ltd.

Contents of the Financial Statements

for the Year Ended 31 December 2024

| Page |

Report of the Trustees | 1 |  | to |  | 3

Independent Examiner's Report | 4 |

Statement of Financial Activities | 5 |

Balance Sheet | 6 |  | to |  | 7

Notes to the Financial Statements | 8 |  | to |  | 13

Sherburn Community Gymnastics Club Ltd. (Registered number: 10538994)

Report of the Trustees

for the Year Ended 31 December 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 December 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 Clubs charity objective is the promotion of community participation in healthy recreation in particular by the provision of facilities for gymnastics.

The Club promotes this by providing opportunities for all its members and the wider community to enjoy the benefits in health, wellbeing and personal confidence that gymnastics has to offer, in a safe, friendly and fun environment.

The Club has been supported by a number of volunteers and without this contribution of their time and energy the Club would not have been able to achieve so much in the past year. The Club has 12 coaches in its employ. All the team undergo Disclosure and Barring Service checks prior to being involved in the Club. In addition to this they must attend Safeguarding and Child Protection courses. The Club also offers the coaches and staff to undergo First Aid training, Mental Health First Aid training, Fire Marshall training.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

In planning our activities for the year, we kept in mind that Charity Commissions guide on public benefit.

At the beginning of 2024 our membership take up was approximately 89%, by the end of the year we were sitting at 87%. This percentage differed throughout the year. A small decline, which we are hoping to turn around in 2025. We have given 1-1 training to anyone who required this again and helped other Clubs from the area to achieve a goal of specific moves as we have equipment other Clubs do not own. We still work along side British Blind Sport and have registered as one of their 'Ability Partners'. We have numerous gymnasts who have additional needs which cover a wide range from hearing difficulties to ADHD and autism.

The Club relies heavily on gymnasts rising through the ranks and becoming coaches which is fantastic for their self development as well as the Clubs development.

In 2024 the Display team from the Club represented themselves at different regional and local galas/displays. They have kept their relationship current with Spartac (a disability team from Edgehill). This allows our gymnasts and coaches to grow in themselves as people and coaches. The Club has run courses for British Gymnastics within our Club, which some of our coaches have attended.

Sherburn Community Gymnastics Club Ltd. (Registered number: 10538994)

Report of the Trustees

for the Year Ended 31 December 2024

FINANCIAL REVIEW

Financial position

Currently we have reserves at 31 December 2024 of £53,175, which are unrestricted funds and £1,000 restricted funds. The Club is continually upgrading the equipment and facility so this has an impact on reserves.

When we initially set up we purchased second hand equipment but have stated replacing those from the funds which have been available in the accounts, mainly for the safety of all our gymnasts.

Staffing costs were the highest expense of the year totalling over 54%.

Looking forward into 2025, we are running courses to run in the developed classroom. We are looking to expand the coaches knowledge by investing in CPD and coaching qualifications.

We are still in a strong position and would like to thank everyone for their continued support. In a time when other clubs have had to fold we are still flourishing.

Reserves policy

The Clubs reserve policy is to look at having a surplus of monies to cover 6 months or running costs, which will also run along side a repairs and replacement budget and facilities upgrade. We are looking at ensuring funds are available for ongoing training surrounding CPD. With the shock of covid some of our planned surplus hasn't been achieved but we are still working on this. The Club has an insurance policy which will help us finance the Club if it was to close due to unforeseen circumstances.

The reserves which we would like to achieve is £74,000. We cannot say how long this will take to achieve as the financial situation in the outside world is quite unstable.

Our current reserves sit at £54,175 (2023; £47,430).

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

10538994 (England and Wales)

Registered Charity number

1190087

Registered office

57 Pinfold Garth

Sherburn In Elmet

Leeds

West Yorkshire

LS25 6LE

Trustees

Ms A Alderson Sports coach

Miss H L Alderson Teacher

Miss S P Alderson Sports coach

C Littlewood Housewife

S K Littlewood Retired

A H Walker Retired

Sherburn Community Gymnastics Club Ltd. (Registered number: 10538994)

Report of the Trustees

for the Year Ended 31 December 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Company Secretary

Ms A Alderson

Independent Examiner

Mrs Cassandra Fennell

CFA Tax Limited

Room 4

Selby Times Business Centre

11 The Crescent

Selby

North Yorkshire

YO8 4PD

Approved by order of the board of trustees on 27 August 2025 and signed on its behalf by:

Ms A Alderson - Trustee

Independent Examiner's Report to the Trustees of

Sherburn Community Gymnastics Club Ltd.

Independent examiner's report to the trustees of Sherburn Community Gymnastics Club Ltd. ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 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.

Mrs Cassandra Fennell

The Association of Accounting Technicians

CFA Tax Limited

Room 4

Selby Times Business Centre

11 The Crescent

Selby

North Yorkshire

YO8 4PD

27 August 2025

Sherburn Community Gymnastics Club Ltd.

Statement of Financial Activities

for the Year Ended 31 December 2024

| 31.12.24 |  | 31.12.23

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 10,547 |  | - |  | 10,547 |  | 4,100 |

Charitable activities

Subscriptions and memberships | 209,930 |  | - |  | 209,930 |  | 211,501 |

Other trading activities | 2 | 3,441 |  | - |  | 3,441 |  | 1,825 |

Investment income | 3 | 847 |  | - |  | 847 |  | 344 |

Total | 224,765 |  | - |  | 224,765 |  | 217,770 |

EXPENDITURE ON

Charitable activities

Subscriptions and memberships | 218,020 |  | - |  | 218,020 |  | 215,897 |

NET INCOME | 6,745 |  | - |  | 6,745 |  | 1,873 |

RECONCILIATION OF FUNDS

Total funds brought forward | 46,430 |  | 1,000 |  | 47,430 |  | 45,557 |

TOTAL FUNDS CARRIED FORWARD | 53,175 |  | 1,000 |  | 54,175 |  | 47,430 |

Sherburn Community Gymnastics Club Ltd. (Registered number: 10538994)

Balance Sheet

31 December 2024

| 31.12.24 |  | 31.12.23

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 8 | 34,426 |  | 1,000 |  | 35,426 |  | 40,316 |

CURRENT ASSETS |

Debtors | 9 | - |  | - |  | - |  | 7,710 |

Cash at bank | 22,593 |  | - |  | 22,593 |  | 14,981 |

22,593 |  | - |  | 22,593 |  | 22,691 |

CREDITORS |

Amounts falling due within one year | 10 | (2,991 | ) | - |  | (2,991 | ) | (12,720 | )

NET CURRENT ASSETS | 19,602 |  | - |  | 19,602 |  | 9,971 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 54,028 |  | 1,000 |  | 55,028 |  | 50,287 |

CREDITORS |

Amounts falling due after more than one year |  | 11 | (853 | ) | - |  | (853 | ) | (2,857 | )

NET ASSETS | 53,175 |  | 1,000 |  | 54,175 |  | 47,430 |

FUNDS | 13

Unrestricted funds | 53,175 |  | 46,430 |

Restricted funds | 1,000 |  | 1,000 |

TOTAL FUNDS | 54,175 |  | 47,430 |

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

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

Sherburn Community Gymnastics Club Ltd. (Registered number: 10538994)

Balance Sheet - continued

31 December 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 27 August 2025 and were signed on its behalf by:

A Alderson - Trustee

Sherburn Community Gymnastics Club Ltd.

Notes to the Financial Statements

for the Year Ended 31 December 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.

| Plant and machinery | - | at varying rates on cost

| 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.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Sherburn Community Gymnastics Club Ltd.

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

2. | OTHER TRADING ACTIVITIES

| 31.12.24 |  | 31.12.23

£ | £ |

| Fundraising events | 3,441 |  | 1,825 |  |

3. | INVESTMENT INCOME

| 31.12.24 |  | 31.12.23

£ | £ |

| Rents received | 700 |  | 220 |  |

| Deposit account interest | 147 |  | 124 |  |

847 |  | 344 |  |

4. | NET INCOME/(EXPENDITURE)

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

| 31.12.24 |  | 31.12.23

£ | £ |

| Depreciation - owned assets | 11,502 |  | 7,683 |  |

5. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

| Trustees' expenses

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

6. | STAFF COSTS

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

| 31.12.24 |  | 31.12.23

| Sports coach | 11 |  | 13 |  |

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

Sherburn Community Gymnastics Club Ltd.

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 4,100 |  | - |  | 4,100 |

| Charitable activities

| Subscriptions and memberships | 211,501 |  | - |  | 211,501 |

| Other trading activities | 1,825 |  | - |  | 1,825 |

| Investment income | 344 |  | - |  | 344 |

| Total | 217,770 |  | - |  | 217,770 |

| EXPENDITURE ON

| Charitable activities

| Subscriptions and memberships | 215,897 |  | - |  | 215,897 |

| NET INCOME | 1,873 |  | - |  | 1,873 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 44,557 |  | 1,000 |  | 45,557 |

| TOTAL FUNDS CARRIED FORWARD | 46,430 |  | 1,000 |  | 47,430 |

8. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 January 2024 | 79,666 |  |

| Additions | 6,612 |  |

| At 31 December 2024 | 86,278 |  |

| DEPRECIATION

| At 1 January 2024 | 39,350 |  |

| Charge for year | 11,502 |  |

| At 31 December 2024 | 50,852 |  |

| NET BOOK VALUE

| At 31 December 2024 | 35,426 |  |

| At 31 December 2023 | 40,316 |  |

Sherburn Community Gymnastics Club Ltd.

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.12.24 |  | 31.12.23

£ | £ |

| Prepayments and accrued income | - |  | 7,710 |  |

10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.12.24 |  | 31.12.23

£ | £ |

| Bank loans and overdrafts (see note 12) | 1,980 |  | 1,980 |  |

| Other creditors | 1 |  | 16 |  |

| Accruals and deferred income | 1,010 |  | 10,724 |  |

2,991 |  | 12,720 |  |

11. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

| 31.12.24 |  | 31.12.23

£ | £ |

| Bank loans (see note 12) | 853 |  | 2,857 |  |

12. | LOANS

| An analysis of the maturity of loans is given below:

| 31.12.24 |  | 31.12.23

£ | £ |

| Amounts falling due within one year on demand:

| Bank loans | 1,980 |  | 1,980 |  |

| Amounts falling between one and two years:

| Bank loans - 1-2 years | 853 |  | 1,980 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 877 |  |

13. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.1.24 |  | in funds |  | 31.12.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 46,430 |  | 6,745 |  | 53,175 |  |

| Restricted funds

| Sherburn in Elmet Defib | 1,000 |  | - |  | 1,000 |  |

| TOTAL FUNDS | 47,430 |  | 6,745 |  | 54,175 |  |

Sherburn Community Gymnastics Club Ltd.

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

13. | 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 | 224,765 |  | (218,020 | ) | 6,745 |  |

| TOTAL FUNDS | 224,765 |  | (218,020 | ) | 6,745 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.1.23 |  | in funds |  | 31.12.23 |

£ | £ | £ |

| Unrestricted funds

| General fund | 44,557 |  | 1,873 |  | 46,430 |  |

| Restricted funds

| Sherburn in Elmet Defib | 1,000 |  | - |  | 1,000 |  |

| TOTAL FUNDS | 45,557 |  | 1,873 |  | 47,430 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 217,770 |  | (215,897 | ) | 1,873 |  |

| TOTAL FUNDS | 217,770 |  | (215,897 | ) | 1,873 |  |

Sherburn Community Gymnastics Club Ltd.

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

13. | MOVEMENT IN FUNDS - continued

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

| Net |  |

| movement |  | At |

| At 1.1.23 |  | in funds |  | 31.12.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 44,557 |  | 8,618 |  | 53,175 |  |

| Restricted funds

| Sherburn in Elmet Defib | 1,000 |  | - |  | 1,000 |  |

| TOTAL FUNDS | 45,557 |  | 8,618 |  | 54,175 |  |

| 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 | 442,535 |  | (433,917 | ) | 8,618 |  |

| TOTAL FUNDS | 442,535 |  | (433,917 | ) | 8,618 |  |

14. | RELATED PARTY DISCLOSURES

| Trustees, Ms A Alderson was paid £38,532 (2023: £37,709) for coaching and teaching and Miss S Alderson was also paid £28,539 (2023; £26,072) for coaching and teaching in the club as declared by the charity.