REGISTERED COMPANY NUMBER: 09809040 (England and Wales)

REGISTERED CHARITY NUMBER: 1166343

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Yate Outdoor Sports Complex Limited

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

14

TRUSTEES

E S Taylor

J R J Dale

J P Ford

M Beard

R P Michael (resigned 19.5.25)

S R Perry (resigned 19.5.25)

S Thomas-Ellis

A J Chambers

P F Blackwell (appointed 19.5.25)

M Kiston (appointed 19.5.25)

S Stacey (appointed 14.7.25)

REGISTERED OFFICE

Yate Outdoor Sports Complex Limited

Broad Lane

Yate

Bristol

South Glos

BS37 7LB

REGISTERED COMPANY NUMBER

09809040 (England and Wales)

REGISTERED CHARITY NUMBER

1166343

INDEPENDENT EXAMINER

Dunkley's

Chartered Accountants

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

From time to time, the charity also uses the trading names YOSC or YOSC LIMITED.

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 31st 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

YOSC Ltd is a not for profit charitable company, established by volunteers from Yate & District Athletics club, in order to save the facilities at Yate Outdoor Sports Complex from closure after the withdrawal of funding by South Gloucestershire Council. During the course of this year the trustees were made up of volunteers from Yate and District Athletics Club, Sedgemoor Target Sprint Shooting, Yate United FC, Yate Hockey Club, Yate Rugby Club, and representatives of Yate Town Council.

The complex is operated under license from Yate Town Council with the specific aim of providing and enhancing facilities to benefit all members of the public.

The charity's objects ("objects") are specifically restricted to the following:

1

the primary object of the charity is the promotion of community participation in healthy recreation for the benefit of the inhabitants of Yate and the surrounding area by the provision of facilities for playing athletics, hockey, football, and any other sports, games or related activities.

2

the advancement of the physical education of young people not undergoing formal education;

3

to further or benefit the residents of Yate and the surrounding area without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the residents;

4

to promote for the benefit of the inhabitants of Yate 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 disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants;

5

for the public benefit to promote the education (including social and physical training) of people in Yate in such ways as the charity trustees think fit including by developing their mental, physical and moral capabilities through leisure time activities;

6

to advance in life and relieve needs of young people of Yate and the surrounding area through:

(a)

the provision of recreational and leisure time activities provided in the interest of social welfare, designed to improvetheir conditions of life;

(b)

providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.

Provided at all times the primary object of the charity is the promotion of community participation in healthy recreation for the benefit of the inhabitants of Yate and the surrounding area by the provision of facilities for playing sport.

Significant activities

The main activity for the charity is to provide sports and outdoor facilities to the general public in Yate and the surrounding area.

Current facilities include:

-

An outdoor athletics arena and equipment

-

An all weather Hockey Pitch - used for both Hockey and Football

-

A range of Grass Football Pitches - catering for both Junior and Senior level competition

-

A Grass Rugby Pitch

-

A Shooting Range

--

A community building, incorporating changing facilities, indoor and outdoor toilets and a function suite.A Multi-activity building - providing a large indoor space for indoor activities

Public benefit

As noted above, the charity's main objective is the promotion of community participation in healthy recreation in and around Yate.

We are passionate about providing facilities to benefit all members of the local community, with regular users ranging in age from toddlers to pensioners, the able-bodied and disabled. Facilities are available for hire to individuals, groups and businesses alike. Regular hirers include

-

Local schools for year round PE lessons, sports days and specific GCSE PE classes

-

Avon Schools Athletics Association for district and county athletics championships and trials

-

Sports clubs, ranging from Athletics and Triathlon, to Football, Hockey, Rugby and GB Shooting

--

The FA and England Athletics use the facilities for assessment and training coursesDisability groups, ranging from adaptive athletics to street dance

In considering the above, the trustees have had regard to the Charity Commission's guidance on public benefit.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During this, the charity's eighth year of operation, the charity has continued to maintain ongoing provision of sports facilities for use by the general public.

This has included:

-

Maintaining the facilities, including cleaning community buildings and changing rooms, external areas and pathways.

-

Preparing pitches, mowing grass and applying white lines, maintaining the athletics track and 3G Hockey pitch

-

Daily opening and closing, preparing equipment for use and operating flood lights

-

Taking bookings and fielding enquiries from users and the public

-

Being on call for emergencies over night

-

Promotion of the facility through a website, PR, local advertising and hosting community events.

-

Processing grant applications, and working with the council to unlock funding for capital projects

The Trustees started the year looking forward to a 2024 / 2025 without disruption, with all clubs and hirers able to train, and compete in league competition.

Throughout April & May, the complex hosted National Series Target Sprint Competitions arranged by regular hirer Sedgemore Target Sprint Club on behalf of British Shooting.

In July, the Trustees were delighted to once again host the Yate Cancer Relief Relay for Life, which returned to the complex in its pre-covid 24 hour format, with participant teams maintaining a 24 hour long presence walking and running around the athletics track.

In August and September, alongside normal competition, the complex was pleased to host athletics events for Masters, with participants ranging from age 35 to 85, and Deaf Schools, providing a rare opportunity for deaf children to get involved in athletics.

In November the Complex hosted a community fireworks display. The event was very well attended and the Trustees hope to make this a regular fixture in the Yate social calendar.

Later in November the complex suffered a sewage overspill caused by flooding of the Wessex Water Pumping Station. Wessex Water have now installed a non-return valve to guard against future flooding. Further improvements to the complex have included the relaying of footpaths and the installation of a safety rail between the path and the incline down to the Athletics Track.

The Multi-Activity building has continued to provide an accessible large indoor space for wheel chair users, and able bodied users alike. Whilst the Trustees were saddened to learn of the discontinuation of the boxing club, the increased space provided by the removal of the boxing ring has provided a more flexible area for hire. Regular users include Yate & District AC Adaptive Athletics, Marshal Arts Clubs and Street Fusion Dance - a weekly session for young adults and teens with additional needs.

The complex has continued to welcome staff and pupils of South Gloucestershire Sport & Education who use the clubhouse as a base for providing educational mentoring for students with complex needs who do not cope well in mainstream school, and Brimsham Green School continue to make use of the all-weather pitches and athletics track for PE lessons and clubs.

The Trustees are pleased to report the growth in resident clubs. Over the financial year, an additional pitch was created for Yate Rugby Club, Yate Hockey Club attained Clubmark status and Yate Athletic Club continued to grow their Adaptive Athletics offering. Both the Hockey Club and the Athletic Club saw athletes competing at a national and even international level.

The complex continues to rely heavily on volunteers, however the continued employment of a Complex Manager and Groundsman is continuing to reduce the volunteer hours required to sustain the physical elements of the Complex (for example cleaning community buildings, mowing grass and cutting back hedges). It is hoped that we will be able to increase paid administrative support during 2025.

The Trustees were delighted to welcome Matt Kitson from Yate Rugby Club to the board of Directors and Trustees thus widening the breadth of user representation from Athletics, Football, Hockey and Target Sprint.

Over the course of the year, construction of the new Ladden Garden Village Estate has crept still closer to YOSC Ltd boundaries. Security fencing has been installed however, the new residences are not yet protected from noise by the acoustic fence required by planning permission. Whilst welcoming the influx of potential new hirers, the Trustees remain cautious as to the effectivity of the proposed fence, and implications for the future.

Whilst the Trustees are pleased to report that the Athletics Stadium has been awarded Track Mark status, thus ensuring future hire for top level of competition, lighting for both the Athletics track and the Hockey pitches has become a concern. The lamps currently in use are now end of life, and as such have become more difficult and more expensive to source. Replacement lighting is now urgently required to ensure the continued hireability of the Hockey pitches in particular. With this in mind, the Trustees end the year looking forward to a 2025 hopefully free from disruption, during which we can continue to provide excellent sporting facilities to the local area and build on the breadth of activities already available.

FINANCIAL REVIEW

Financial position

At the balance sheet date, the charity held current assets (free reserves) totalling £148,978 (2024 - £125,941) and total net assets of £154,268 (2024 - £125,567).

Principal funding sources

The majority of the charitable income has originated from groups and instructors using the Complex for various sporting activities, including hire by the local authority for school use.

The charity also typically receives rental payments for use of the facilities by the Yate Outdoor Sports Complex (Facilities Management) Community Interest Company, a company controlled by a number of the trustees.

Reserves policy

It is the trustees' policy to periodically review the Reserves Policy in light of current and future commitments, the matter is considered as part of the trustees' meetings.

Given the impacts of covid-19, the trustees aim is to hold a higher value of reserves to help meet any short-term funding matters.

There are no restricted reserves at the balance sheet date.

The charity holds unrestricted reserves of £154,268 (2024 - £125,567) at the balance sheet date. These are used as working capital to support the charitable activities, and are not deemed excessive by the trustees.

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

There must be a minimum of 2 trustees at any one time.

The trustees may appoint a person who is willing to act to be a trustee, by ordinary resolution.

The trustees listed on page 1 have been appointed after personal recommendation.

On agreeing to become a trustee of the charity, new trustees are thoroughly briefed by their co-trustees on the history of the charity, the day-to-day management, the responsibilities of trustees, the current objectives and future plans. the trustees are also encouraged to attend any courses which they feel are relevant to the development of their role, and to keep up-to-date on any changes in legislation.

Approved by order of the board of trustees on 23rd December 2025 and signed on its behalf by:

J R J Dale - Trustee

Independent examiner's report to the trustees of Yate Outdoor Sports Complex Limited ('the Company')

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

Lisa White FCCA

Dunkley's

Chartered Accountants

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

24th December 2025

Period

1/11/22

Year Ended

to

31/3/25

31/3/24

Unrestricted

and total

Total

funds

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

310

-

Charitable activities

Providing sports and outdoor facilities

147,181

175,443

Other trading activities

3

8,523

2,300

Investment income

4

473

432

Total

156,487

178,175

EXPENDITURE ON

Charitable activities

Providing sports and outdoor facilities

127,786

172,338

NET INCOME

28,701

5,837

RECONCILIATION OF FUNDS

Total funds brought forward

125,567

119,730

TOTAL FUNDS CARRIED FORWARD

154,268

125,567

31.3.25

31.3.24

Unrestricted

and total

Total

funds

funds

Notes

£

£

FIXED ASSETS

Tangible assets

9

7,672

5,988

CURRENT ASSETS

Debtors

10

96,390

62,829

Cash at bank and in hand

52,588

63,112

148,978

125,941

CREDITORS

Amounts falling due within one year

11

(2,382

)

(6,362

)

NET CURRENT ASSETS

146,596

119,579

TOTAL ASSETS LESS CURRENT LIABILITIES

154,268

125,567

NET ASSETS

154,268

125,567

FUNDS

12

Unrestricted funds

154,268

125,567

TOTAL FUNDS

154,268

125,567

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

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

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 23rd December 2025 and were signed on its behalf by:

J R J Dale - Trustee

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.

Income from provision of the facilities is recognised on the date of the use of the facilities.

Donations and grants entitlement is deemed to be at the earlier date of when the funds are received, or when formal notification of the donation or grant is provided.

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.

Improvements to property

-

20% on cost

Plant and machinery

-

20% 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.

2.	DONATIONS AND LEGACIES

Period

1/11/22

Year Ended

to

31/3/25

31/3/24

£

£

Donations

310

-

3.	OTHER TRADING ACTIVITIES

Period

1/11/22

Year Ended

to

31/3/25

31/3/24

£

£

Fundraising events

8,523

-

Sponsorships

-

2,000

Rent received

-

300

8,523

2,300

4.	INVESTMENT INCOME

Period

1/11/22

Year Ended

to

31/3/25

31/3/24

£

£

Deposit account interest

473

432

5.	NET INCOME/(EXPENDITURE)

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

Period

1/11/22

Year Ended

to

31/3/25

31/3/24

£

£

Depreciation - owned assets

3,244

3,383

6.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

7.	STAFF COSTS

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

Period

1/11/22

Year Ended

to

31/3/25

31/3/24

Management

2

4

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

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

All comparative amounts in the Statement of Financial Activities relate to the Unrestricted Fund.

9.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

property

machinery

Totals

£

£

£

COST

At 1st April 2024

34,584

31,460

66,044

Additions

3,092

1,836

4,928

At 31st March 2025

37,676

33,296

70,972

DEPRECIATION

At 1st April 2024

30,727

29,329

60,056

Charge for year

2,466

778

3,244

At 31st March 2025

33,193

30,107

63,300

NET BOOK VALUE

At 31st March 2025

4,483

3,189

7,672

At 31st March 2024

3,857

2,131

5,988

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

40,005

30,207

Related party loan

54,280

31,861

Prepayments

2,105

761

96,390

62,829

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

315

1,874

Social security and other taxes

83

2,032

Other creditors

334

330

Accrued expenses

1,650

2,126

2,382

6,362

12.	MOVEMENT IN FUNDS

Net

movement

At

At 1/4/24

in funds

31/3/25

£

£

£

Unrestricted funds

Unrestricted and total funds

125,567

28,701

154,268

TOTAL FUNDS

125,567

28,701

154,268

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Unrestricted and total funds

156,487

(127,786

)

28,701

TOTAL FUNDS

156,487

(127,786

)

28,701

Comparatives for movement in funds

Net

At

movement

At

1/11/22

in funds

31/3/24

£

£

£

Unrestricted funds

Unrestricted and total funds

119,730

5,837

125,567

TOTAL FUNDS

119,730

5,837

125,567

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Unrestricted and total funds

178,175

(172,338

)

5,837

TOTAL FUNDS

178,175

(172,338

)

5,837

The unrestricted funds have not been designated by the trustees and the donors have placed no restrictions upon the use of the income.

13.	RELATED PARTY DISCLOSURES

Yate Outdoor Sports Complex (Facilities Management) Community Interest Company

The above named company is related due to common management.

At the balance sheet date, there was a balance owing from the related party of £54,280 (2024 - £31,861).

Further information about this related party can be found in the Report of the Trustees.

14.	SHARE CAPITAL

Yate Outdoor Sports Complex Limited is a company limited by guarantee and does not have any share capital. The charity currently has 9 members and their individual liability towards the debts is limited to £10 in the event of the company being wound up within 12 months of ceasing to be a member.