Company registration number.. 02799644 Charity registration number: 1018900 COMMUNITY ACTION SPORT TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Community Action Sport Contents Page Reference and Administrative Details Trustees, Report Independent Examiner's Report Statement of Financial Activities (including Income and Expenditure Account) Comparative Statement of Financial Activities {including Income and Expenditure Account) Balance Sheet Notes to the Financial Statements 9-13 The following pages do not form part of the statutory accounts= Detailed Statement of Financial Activities {including Income and Expenditure Account) 14-15
Community Action Sport Reference and Administrative Details For The Year Ended 31 March 2025 Trustees Mr Derek Lewis Ms Rosmary Perkins (resigned 1810812025} Company Secretary Mr Malcolm Springthorpe Charity Number 1018900 Company Number 02799644 Registered Office 'The Cottage, 703 High Road Tottenham London N17 8AD Independent Examiner Mehran Imanzadeh FMAAT Proatt Accounting Limited Imagestor House 31 Bridge Road Palace Gates London N22 7SN Solicitors John Bays & Co 240A High Road Wood Green London N22 4HH Page I
Community Action Sport Company No. 02799644 Trustees. Report For The Year Ended 31 March 2025 The trustees present their report and the financial statements for the year ended 31 March 2025. Objectives and Activities Aims and Objectives The charity is constituted as a company limited by guarantee, and is therefore govemed by a Memorandum and Articles of Association. The charity's objert and the principal activity continue to be that of the development of sport and leisure time activities in Haringey, especially for the young and people living in deprived areas. The charity is organised so that the trustees meevcommunicate on a regular basis to manage its affairs. There is a full time Co-ordinator who manages the day to day administration and management of the charity and a Finance Officer. The majority of the remaining staff is employed at the Frederick Knight Sports Ground to maintair), secure, run and develop the site. We also employ a limited number of staff for our 5POrts and coaching activities that are organised for young people at the ground and other facilities within Haringey especially within the area of Tottenham. There is also a small team of workers that we employ to manage car parking at the ground when Tottenham Hotspur football Club are playing at home and when they hold additional major events at their ground. Achievements and Performance Main Achievements The ground is based in one of the most deprived wards in the country with low wage earners, social unrest and the econornically deprived. During the past three years a new housing estate was being built lapprox. 800 units) just outside the northern end of the ground and by by spring 2025 it was near completion. This will have an impact on the ground with its need becoming even more important. There are no similar facilities in the area so the ground will serve the additional population. The area has now become heavily populated with expected high demand to use the ground. During the past year we have introduced a programme to hopefully accommodate this with an emphasis on sports provision for young people. Equal opportunity to participate in sport for young people is ultimately of great importance for the local area. This can have a major influence on the life style of young people. We were able to continue our policy of providing facilities and activities at an affordable rate. This is achieved by keeping our charges to participate in our activities at a low and affordable level but at same time provide high quality facilities We also continue to offer school children free use of the ball courts programme I Ipm to 4pm weekdays} s. This has been a major success Wlth record number of children in attendance. Our main concern for the future will be how we will are able to manage such a large number of children/youth. The majority of young people that attend are aged between 12 years and 17 years of age. We also continued to run our forever successful Roller Skating sessions at Tottenham Community Sports Centre. We also organised on a daily basis football coaching programmes and manage use of the eight ball courts at the sports ground for school children use during weekday5 UP to 6pm and at weekends. The introduction of making the ground a children only zone continued throughout the year with the scheme being further developed. All the facilities at the ground were only available for young people at weekends (daytime) and after school up to 6pn, Monday to Friday. This included exclusive use of the grass football pitches over the year. The Sports Zone was further enhanced with the rapid increase of local Primary schools using the ground for their sports days. We were delighted to stage the sports days at the ground because it introduced the ground and its facilities to thousands of local school children. The schools have welcomed the opportunity to use the ground and have commented the importance of having a quality grass area which is clear of rubbish, dogs mess and most of all safe. The grass pitches at the Frederick Knight sorts Ground are regarded as some of the best in North London. To achieve this level of quality is only possible by Community Action Sport subsidising the maintenance costs of the grass area and use of the Pavilion. This subsidy is essential to provide the very best of facilities for the local community which is essential if we are to contribute to offsetting the deprivation of the area. We continued to provide this subsidy throughout the year. The cost of maintaining the grass area at the ground has continued to increase and the viability of running these is becoming a challenge This does reflect why most sports grounds and sports pitches in London have deteriorated because of organisations and councils not being able to provide suffficient funds to maintain such facilities. We continue to believe it Is a price worth paying if we are able to continue to cope despite the ever increasing costs. It may be inevitable that in years to come that natural gras5 Pltches will have to be replaced by artificial grass pitches and we must be prepared for such a decision. This may be the only viable financial option.to provide such facilities if we are to keep up with the demand of the ever growing local population. especially with the rapid growth of new housing near the ground. This would involve a costly outlay of finance by Community Action Sport. Our policy at present is to provide the very best natural grass pitches at the Frederick Knight Sports Ground. The consequence of protecting the use of the grass pitches by only young people does come at a cost due to the decrease in our pitch hire fees which are at least 5090 lower than for Adult use. We have continued our car parking programme on Tottenham Hotspur home match and event days. This has become an important income source to subsidise our activities. With the ever increasing demand for the use of our car parking facilities we have to restructure our management to cope with the demand including an increase of car parking staff. .CONTINUED Page 2
Community Action Sport Trustees. Report (continued) For The Year Ended 31 March 2025 Main Achievements - continued Community Action Sport staff have continued to work effficiently with most of the work being at the Frederick Knight Sports Ground. This work covered all aspects including maintenance of the facilities, management of the ball courts pavilion and providing a programme of artivities for young people. The probation service continued to provide a team of workers every Tuesday from 9am until 4pm. The team play a very important role in maintaining the ground and contribute the time and energy of up to ten workers. The normal activities revolved around maintenance. security and development of the Frederick Knight Sports Ground and its children sport activities at Tottenham Community Sports Centre. Community Artion Sport continued to keep all its stsff employed Community Action Sport continued to run on a financial viable basis. We continued to develop its facilities and activities and are now back to our pre covid19 level. The importance of the Frederick Knight Sport Ground for the local community is evident with the high number of people that now use the 51te and this has continued throughout the year. The number of youth (aged 12 - 17) using the ground is ever increasing and the challenge will be how to accommodate this expansion in the future The setting up of the Frederick Knight sports Ground as a zone for young people is a significant development for the area which has no outdoor sports facilities. However. Community Action Sport will need the finance and resources to develop this further. The Frederick Knight Sports Ground covers nearly I l acres. The site includes a large pavilion, a grass area accommodating 3 football pitches and 4 outdoor five aside courts and 4 seven a side courts. There is also an artificial cricket wicket. Financial Review Financial Position The Statement of Financial Activities shows Income of £ 257.686 in the year and our resources Stand at £684,343 in total. Expenditure for the year £ 239,658 was spent on rnaintaining the Frederick Knight Sports Ground and the Charity. The Year 2024-25 has been one of continuing recovery from the consequences of Covid19, the easing of the lockdowns and the restrictions imposed by the Government. The financial sUPPOrt given to organisations by the Government and local Authorities has assisted the Charity to survive. This suptK)rt has enabled Community Action Sport to retain its employee structure and facilities. The rate of inflation has decreased but the big increase in energy charges and maintenance have added significant financial costs that are still working their way through the system. The overall costs of running Community Action have increased and the new legislation enacted by the government will affect the activities undertaken. Statement of Trustees. Responsibilities The trustees (who are also the directors of Community Action Sport for the purposes of company law) are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charity SORP- make judgments and accounting estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis unle55 It is inappropriate to presume that the company will continue in business. The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other Jurisdictions. Small Company Rules This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Page 3
Community Action Sport Trustees. Report (continued) For The Year Ended 31 March 2025 The trustees, report was approved by the board of trustees and signed on its behalf by- Mr Derek Lewis Trustee 17/1212025 Page 4
Community Action Sport Independent Examiner's Report to the Trustees of Community Action Sport For The Year Ended 31 March 2025 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 trustees of the Company (and also its directors for the purposes of cornpany law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 1"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 respert of my examination of your charity'5 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 Since the Company's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because l am a member of The Association of Accounting Technicians, which is one of the listed bodies. 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- l. 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). have no concerns and have come acr055 no other matters in connettion 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. Mehran Imanzadeh FMAAT 17/1212025 Proact Accounting Limited Imagestor House 31 Bridge Road Palace Gates London N22 7SN Page 5
Community Action Sport Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2025 2024 Unrestricted Restricted funds funds Total funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities= 8,982 8,982 8,944 Sports Activities Facilities Provided 25,487 102.614 25,487 102,614 18,251 120,603 41,786 107,300 12,107 104,368 Investments other 18,251 120.603 257,686 18,251 275,937 274,505 EXPENDThURE ON: Charitable activities: Administration (29,476} (29,476) {32,160) (17,120) (17, 120) { 17,635) { 183,062} (10,000) 1193,062) (161,770) Support costs Provision of Sports Facilities (229,659} (9,999) 1239,658) (211,565) NET INCOME 28,027 8,252 36,279 62,940 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: 28,027 8.252 36,279 62,940 Total funds brought forward 249,398 398,666 648,064 585,124 TOTAL FUNDS CARRIED FORWARD 16 277,425 406,918 684,343 648,064 The notes on pages 9 to 13 form part of these financial statements. Page 6
Community Action Sport Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2024 Unrestricted Restricted funds funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities: Sports Activities Facilities Provided 8,944 8,944 41,786 107,300 41,786 107,300 12,107 104,368 Investments 12,107 Other 104,368 262,398 12,107 274,505 EXPENDThURE ON: Charitable activities: Administration {32.160) {32,160) { 17,635) { 17,635) 1151,770) (10,000) (161,770) Support costs Provision of Sports Facilities (201,565) (10,000) (211,565) NET INCOME 60,833 2,107 62,940 NET MOVEMENT IN FUNDS 60,833 2,107 62,940 RECONCILIATION OF FUNDS: Total funds brought forward 188,565 396,559 585,124 TOTAL FUNDS CARRIED FORWARD 16 249,398 398,666 648,064 The notes on pages 9 to 13 form part of these financial statements. Page 7
Community Action Sport Balance Sheet As At 31 March 2025 2025 2024 Unrestricted Restricted funds funds Total funds Total funds Notes FIXED ASSETS Tangible Assets 12 210,000 210,000 220,000 210,000 210,000 220,000 CURRENT ASSETS Debtors Cash at bank and in hand 13 12,496 275,688 12,496 472,606 12,274 425,198 196,918 288,184 196,918 485,102 437,472 Creditors: Amounts Falling Due Within One Year 14 (10,759} (10,759) (9,408) NET CURRENT ASSETS (LIABILITIES) 277,425 196,918 474,343 428,064 TOTAL ASSETS LESS CURRENT LIABILThIES 277.425 406,918 684,343 648,064 NET ASSETS 277,425 406,918 684,343 648,064 FUNDS OF THE CHARrrY Restricted Funds 406,918 277,425 398,666 249,398 Unrestrirted Funds TOTAL FUNDS 16 684,343 648,064 For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under sertion 477 of the Companies Act 2006 relating to small companies. The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board Mr Derek Lewis Trustee 17/1212025 The notes on pages 9 to 13 form part of these financial statements. Page 8
Community Action Sport Notes to the Financial Statements For The Year Ended 31 March 2025 l. General Information Community Action Sport is a company limited by guarantee. incorporated in England & Wales. registered number 02799644 and registered charity number 1018900. The registered office is 'The Cottage,, 703 High Road, Tottenham, London, N17 8AD. 2. Accounting Policies 2.1. Basis of Preparation of Financial Statements The financial statements 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 I January 2019)" Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Resources The total income in the year was £275,937 (£274,505 in 2024} Charitable acitivities £128,101 (£149,086 in 2024) Rent received £120,603 {£104.368 in 2024) Investments £18,251 (£12,107 in 2024) Grants from Harringey Council £ 8,982 (£8,944 in 2024) 2.3. Resources Expended The total expenditure in the year was £239,658 (£211,565 in 2024 ) Provision of sports facilities £193.062 (£161.770 in 2024) Support costs £17.120 {£17.635 in 2024) Administration £ 29,476 (£ 32,160 in 2024) 2.4. Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings 2¥0 on straight line 20Wo on straight line 20Wo on straight line 200h on straight line 2.5. Cash and Cash Equivalents Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. Income from Donations and Legacies 2025 2024 Unrestricted Unrestricted funds funds Grants 8,982 8,944 Page 9
Community Action Sport Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 4. Investment Income 2025 2024 Restricted Restricted funds funds Bank interest receivable 2,496 15,755 1,763 10,344 Dividends from investments 18,251 12,107 5. Other Income 2025 2024 Unrestricted Unrestricted funds funds Rental and other income from property 120,603 104,368 6. Net Income/{Expenditure) The net income is stated after charging/{crediting}: 2025 2024 Depreciation of tangible fixed assets - owned 10,000 10,000 7. Analysis of Expenditure 2025 Activities undertaken dirertlv Support costs (see note 8) Total Provision of Sports Facilities Support costs Administration 193.062 193,062 17,120 29,476 17,120 29,476 193,062 46,596 239,658 2024 Activities undertaken directly Support costs (see note 81 Total Provision of Sports Facilities Support costs Administration 161,770 161,770 17,635 32,160 17,635 32,160 161,770 49,795 211,565 Page 10
Community Action Sport Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 8. Support Costs 2025 Support Administration Total Employee costs Premises expenses General administration 26,176 26,176 3,643 16,777 3,643 13,477 3,300 17,120 29,476 46,596 2024 Support Administration Total Employee costs Gener81 administration 28,980 3,180 28,980 20,815 17,635 17,635 32,160 49,795 9. Independent Examiner's Remuneration 2025 2024 Independent examination of the financial statements 3,300 3,196 10. Staff Costs Staff costs were as follows.. 2025 2024 Wages and salaries Social security costs Other pension costs 38,508 2,194 26,176 47,719 2,434 19,596 66,878 69,749 No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60.000. 11. Average Number of Employees Average number of employees during the year was: 15 (2024: 15) Page 11
Community Action Sport Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 12. Tangible Assets Land & Property Freehold Cost As at l April 2024 500,000 As at 31 March 2025 500,000 Depreciation As at l April 2024 Provided during the period 280,000 10,000 As at 31 March 2025 290,000 Net Book Value As at 31 March 2025 210,000 As at l April 2024 220,000 13. Debtors 2025 2024 Due within one year Trade debtors 11,886 610 11,681 593 Other debtors 12,496 12,274 14. Creditors: Amounts Falling Due Within One Year 2025 2024 Other creditors Taxation and social security Accruals and deferred income 1,997 3,912 4,850 1,840 2,988 4,580 10,759 9,408 15. Pension Commitments The charitable company operates a defined contribution pension scheme. The assets of the Scheme are held separately from those of the charitable company in an independently administered fund. During the year the charge to the statement of financial attivities in respert of defined contribution schemes was £26,176 {2024: £19,596). At the balance sheet date contributions of £NIL were due to the fund and are included in creditor5. Page 12
Community Action Sport Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 16. Movement in Funds As at l April 2024 Asat31 Expenditure March 2025 Income Unrestricted funds General.. General unrestricted fund Restricted funds 249.398 257.686 {229,6591 277,425 Restrirted Funds 398.666 18.251 19,9991 406,918 Total funds 648,064 275,937 {239,6581 684,343 As at l April 2023 Asat31 Expenditure March 2024 Income Unrestricted funds General.. General unrestricted fund Restricted funds 188.565 262.398 (201,5651 249,398 Restricted Funds 396.559 12,107 (10,000) 398,666 Total funds 585.124 274.505 {211,5651 648,064 17. Transactions with Trustees None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. 18. Related Party Disclosures There have been no related party transactions in the reporting period that require disclosure. 19. Company limited by guarantee The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the companyi in the event of a winding up, such an amount as may be required not exceeding £1. Page 13
Community Action Sport Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2025 2024 Total funds Total funds INCOME AND ENDOWMENTS FROM: Donations and legacies Grants-Haringey Council 8,982 8,944 8,982 8,944 Charitable Activities: Sports Activities Sports Activities 25,487 41,786 25,487 41,786 Facilities Provided Sports Facilities 102,614 107,300 102,614 107,300 Investments HSBC dividend Bank interest receivable 15,755 2,496 10,344 1,763 18,251 12,107 Other Rent received 120,603 104,368 120,603 104,368 275,937 274,505 EXPENDITURE ON: Charitable Activities: Provision of Sports Facilities Salaries Employers Nl Coaches Fees and Costs Vehicle running costs Sports ground Insurance (38,5081 12,194) (47,9021 (154) (94,3041 {38,335) (2,434) {33,750) (371) {73,112) (3,768) { 10,000) Depreciation of freehold land and property (10,0001 (193,062) (161,770) Support costs Premises insurance Hire and leasing of other assets Repairs, renewals and maintenance Stationery and postage Activities after school costs 13,6431 (2,600) (3,000) (2,816) (2,768) (2,504) {16) (1,685) (2,246) 13,4241 (132) 13,6871 12,290) Telecommunications Independent examiner's fees Bank charges General expenses 13,9441 (17,120) { 17,635) .CONTINUED Page 14
Community Action Sport Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 March 2025 Administration Employment costs Pension costs (9,384) { 19,596) (3,180) (26,1761 13,300) Independent examiner's fees (29,4761 {32,160) {239,658) (211,565) NET INCOME 36,279 62,940 Page 15
Company registration number.. 02799644 Charity registration number: 1018900 COMMUNITY ACTION SPORT TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Community Action Sport Contents Page Reference and Administrative Details Trustees, Report Independent Examiner's Report Statement of Financial Activities (including Income and Expenditure Account) Comparative Statement of Financial Activities {including Income and Expenditure Account) Balance Sheet Notes to the Financial Statements 9-13 The following pages do not form part of the statutory accounts= Detailed Statement of Financial Activities {including Income and Expenditure Account) 14-15
Community Action Sport Reference and Administrative Details For The Year Ended 31 March 2025 Trustees Mr Derek Lewis Ms Rosmary Perkins (resigned 1810812025} Company Secretary Mr Malcolm Springthorpe Charity Number 1018900 Company Number 02799644 Registered Office 'The Cottage, 703 High Road Tottenham London N17 8AD Independent Examiner Mehran Imanzadeh FMAAT Proatt Accounting Limited Imagestor House 31 Bridge Road Palace Gates London N22 7SN Solicitors John Bays & Co 240A High Road Wood Green London N22 4HH Page I
Community Action Sport Company No. 02799644 Trustees. Report For The Year Ended 31 March 2025 The trustees present their report and the financial statements for the year ended 31 March 2025. Objectives and Activities Aims and Objectives The charity is constituted as a company limited by guarantee, and is therefore govemed by a Memorandum and Articles of Association. The charity's objert and the principal activity continue to be that of the development of sport and leisure time activities in Haringey, especially for the young and people living in deprived areas. The charity is organised so that the trustees meevcommunicate on a regular basis to manage its affairs. There is a full time Co-ordinator who manages the day to day administration and management of the charity and a Finance Officer. The majority of the remaining staff is employed at the Frederick Knight Sports Ground to maintair), secure, run and develop the site. We also employ a limited number of staff for our 5POrts and coaching activities that are organised for young people at the ground and other facilities within Haringey especially within the area of Tottenham. There is also a small team of workers that we employ to manage car parking at the ground when Tottenham Hotspur football Club are playing at home and when they hold additional major events at their ground. Achievements and Performance Main Achievements The ground is based in one of the most deprived wards in the country with low wage earners, social unrest and the econornically deprived. During the past three years a new housing estate was being built lapprox. 800 units) just outside the northern end of the ground and by by spring 2025 it was near completion. This will have an impact on the ground with its need becoming even more important. There are no similar facilities in the area so the ground will serve the additional population. The area has now become heavily populated with expected high demand to use the ground. During the past year we have introduced a programme to hopefully accommodate this with an emphasis on sports provision for young people. Equal opportunity to participate in sport for young people is ultimately of great importance for the local area. This can have a major influence on the life style of young people. We were able to continue our policy of providing facilities and activities at an affordable rate. This is achieved by keeping our charges to participate in our activities at a low and affordable level but at same time provide high quality facilities We also continue to offer school children free use of the ball courts programme I Ipm to 4pm weekdays} s. This has been a major success Wlth record number of children in attendance. Our main concern for the future will be how we will are able to manage such a large number of children/youth. The majority of young people that attend are aged between 12 years and 17 years of age. We also continued to run our forever successful Roller Skating sessions at Tottenham Community Sports Centre. We also organised on a daily basis football coaching programmes and manage use of the eight ball courts at the sports ground for school children use during weekday5 UP to 6pm and at weekends. The introduction of making the ground a children only zone continued throughout the year with the scheme being further developed. All the facilities at the ground were only available for young people at weekends (daytime) and after school up to 6pn, Monday to Friday. This included exclusive use of the grass football pitches over the year. The Sports Zone was further enhanced with the rapid increase of local Primary schools using the ground for their sports days. We were delighted to stage the sports days at the ground because it introduced the ground and its facilities to thousands of local school children. The schools have welcomed the opportunity to use the ground and have commented the importance of having a quality grass area which is clear of rubbish, dogs mess and most of all safe. The grass pitches at the Frederick Knight sorts Ground are regarded as some of the best in North London. To achieve this level of quality is only possible by Community Action Sport subsidising the maintenance costs of the grass area and use of the Pavilion. This subsidy is essential to provide the very best of facilities for the local community which is essential if we are to contribute to offsetting the deprivation of the area. We continued to provide this subsidy throughout the year. The cost of maintaining the grass area at the ground has continued to increase and the viability of running these is becoming a challenge This does reflect why most sports grounds and sports pitches in London have deteriorated because of organisations and councils not being able to provide suffficient funds to maintain such facilities. We continue to believe it Is a price worth paying if we are able to continue to cope despite the ever increasing costs. It may be inevitable that in years to come that natural gras5 Pltches will have to be replaced by artificial grass pitches and we must be prepared for such a decision. This may be the only viable financial option.to provide such facilities if we are to keep up with the demand of the ever growing local population. especially with the rapid growth of new housing near the ground. This would involve a costly outlay of finance by Community Action Sport. Our policy at present is to provide the very best natural grass pitches at the Frederick Knight Sports Ground. The consequence of protecting the use of the grass pitches by only young people does come at a cost due to the decrease in our pitch hire fees which are at least 5090 lower than for Adult use. We have continued our car parking programme on Tottenham Hotspur home match and event days. This has become an important income source to subsidise our activities. With the ever increasing demand for the use of our car parking facilities we have to restructure our management to cope with the demand including an increase of car parking staff. .CONTINUED Page 2
Community Action Sport Trustees. Report (continued) For The Year Ended 31 March 2025 Main Achievements - continued Community Action Sport staff have continued to work effficiently with most of the work being at the Frederick Knight Sports Ground. This work covered all aspects including maintenance of the facilities, management of the ball courts pavilion and providing a programme of artivities for young people. The probation service continued to provide a team of workers every Tuesday from 9am until 4pm. The team play a very important role in maintaining the ground and contribute the time and energy of up to ten workers. The normal activities revolved around maintenance. security and development of the Frederick Knight Sports Ground and its children sport activities at Tottenham Community Sports Centre. Community Artion Sport continued to keep all its stsff employed Community Action Sport continued to run on a financial viable basis. We continued to develop its facilities and activities and are now back to our pre covid19 level. The importance of the Frederick Knight Sport Ground for the local community is evident with the high number of people that now use the 51te and this has continued throughout the year. The number of youth (aged 12 - 17) using the ground is ever increasing and the challenge will be how to accommodate this expansion in the future The setting up of the Frederick Knight sports Ground as a zone for young people is a significant development for the area which has no outdoor sports facilities. However. Community Action Sport will need the finance and resources to develop this further. The Frederick Knight Sports Ground covers nearly I l acres. The site includes a large pavilion, a grass area accommodating 3 football pitches and 4 outdoor five aside courts and 4 seven a side courts. There is also an artificial cricket wicket. Financial Review Financial Position The Statement of Financial Activities shows Income of £ 257.686 in the year and our resources Stand at £684,343 in total. Expenditure for the year £ 239,658 was spent on rnaintaining the Frederick Knight Sports Ground and the Charity. The Year 2024-25 has been one of continuing recovery from the consequences of Covid19, the easing of the lockdowns and the restrictions imposed by the Government. The financial sUPPOrt given to organisations by the Government and local Authorities has assisted the Charity to survive. This suptK)rt has enabled Community Action Sport to retain its employee structure and facilities. The rate of inflation has decreased but the big increase in energy charges and maintenance have added significant financial costs that are still working their way through the system. The overall costs of running Community Action have increased and the new legislation enacted by the government will affect the activities undertaken. Statement of Trustees. Responsibilities The trustees (who are also the directors of Community Action Sport for the purposes of company law) are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charity SORP- make judgments and accounting estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis unle55 It is inappropriate to presume that the company will continue in business. The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other Jurisdictions. Small Company Rules This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Page 3
Community Action Sport Trustees' Report (continued) For The Year Ended 31 March 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Malcolm Springthorpe
Director 17/12/2025
Page 4
Community Action Sport Independent Examiner's Report to the Trustees of Community Action Sport For The Year Ended 31 March 2025 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 trustees of the Company (and also its directors for the purposes of cornpany law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 1"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 respert of my examination of your charity'5 accounts as carried out under section 145 of the Charities Act 2011 I'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 Since the Company's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because l am a member of The Association of Accounting Technicians, which is one of the listed bodies. 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- l. 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). have no concerns and have come across no other matters in connettion 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. Mehran Imanzadeh FMAAT 17/1212025 Proact Accounting Limited Imagestor House 31 Bridge Road Palace Gates London N22 7SN Page 5
Community Action Sport Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2025 2024 Unrestricted Restricted funds funds Total funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities= 8,982 8,982 8,944 Sports Activities Facilities Provided 25,487 102.614 25,487 102,614 18,251 120,603 41,786 107,300 12,107 104,368 Investments other 18,251 120.603 257,686 18,251 275,937 274,505 EXPENDThURE ON: Charitable activities: Administration (29,476} (29,476) {32,160) (17,120) (17, 120) { 17,635) { 183,062} (10,000) 1193,062) (161,770) Support costs Provision of Sports Facilities (229,659} (9,999) 1239,658) (211,565) NET INCOME 28,027 8,252 36,279 62,940 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: 28,027 8.252 36,279 62,940 Total funds brought forward 249,398 398,666 648,064 585,124 TOTAL FUNDS CARRIED FORWARD 16 277,425 406,918 684,343 648,064 The notes on pages 9 to 13 form part of these financial statements. Page 6
Community Action Sport Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2024 Unrestricted Restricted funds funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities: Sports Activities Facilities Provided 8,944 8,944 41,786 107,300 41,786 107,300 12,107 104,368 Investments 12,107 Other 104,368 262,398 12,107 274,505 EXPENDThURE ON: Charitable activities: Administration {32.160) {32,160) { 17,635) { 17,635) 1151,770) (10,000) (161,770) Support costs Provision of Sports Facilities (201,565) (10,000) (211,565) NET INCOME 60,833 2,107 62,940 NET MOVEMENT IN FUNDS 60,833 2,107 62,940 RECONCILIATION OF FUNDS: Total funds brought forward 188,565 396,559 585,124 TOTAL FUNDS CARRIED FORWARD 16 249,398 398,666 648,064 The notes on pages 9 to 13 form part of these financial statements. Page 7
Community Action Sport Balance Sheet As At 31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible Assets | 12 | 210,000 | 210,000 | 220,000 | |
| 210,000 | 210,000 | 220,000 | |||
| CURRENT ASSETS | |||||
| Debtors | 13 | 12,496 | 12,496 | 12,274 | |
| Cash at bank and in hand | 275,688 | 196,918 | 472,606 | 425,198 | |
| 288,184 | 196,918 | 485,102 | 437,472 | ||
| Creditors: Amounts Falling Due Within One Year | 14 | (10,759) | (10,759) | (9,408) | |
| NET CURRENT ASSETS (LIABILITIES) | 277,425 | 196,918 | 474,343 | 428,064 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 277,425 | 406,918 | 684,343 | 648,064 | |
| NET ASSETS | 277,425 | 406,918 | 684,343 | 648,064 | |
| FUNDS OF THE CHARITY | |||||
| Restricted Funds | 406,918 | 398,666 | |||
| Unrestricted Funds | 277,425 | 249,398 | |||
| TOTAL FUNDS | 16 | 684,343 | 648,064 |
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Malcolm Springthorpe
— Director 17/12/2025
The notes on pages 9 to 13 form part of these financial statements.
Page 8
Community Action Sport Notes to the Financial Statements For The Year Ended 31 March 2025 l. General Information Community Action Sport is a company limited by guarantee. incorporated in England & Wales. registered number 02799644 and registered charity number 1018900. The registered office is 'The Cottage,, 703 High Road, Tottenham, London, N17 8AD. 2. Accounting Policies 2.1. Basis of Preparation of Financial Statements The financial statements 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 I January 2019)" Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Resources The total income in the year was £275,937 (£274,505 in 2024} Charitable acitivities £128,101 (£149,086 in 2024) Rent received £120,603 {£104.368 in 2024) Investments £18,251 (£12,107 in 2024) Grants from Harringey Council £ 8,982 (£8,944 in 2024) 2.3. Resources Expended The total expenditure in the year was £239,658 (£211,565 in 2024 ) Provision of sports facilities £193.062 (£161.770 in 2024) Support costs £17.120 {£17.635 in 2024) Administration £ 29,476 (£ 32,160 in 2024) 2.4. Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings 2¥0 on straight line 20Wo on straight line 20Wo on straight line 200h on straight line 2.5. Cash and Cash Equivalents Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. Income from Donations and Legacies 2025 2024 Unrestricted Unrestricted funds funds Grants 8,982 8,944 Page 9
Community Action Sport Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 4. Investment Income 2025 2024 Restricted Restricted funds funds Bank interest receivable 2,496 15,755 1,763 10,344 Dividends from investments 18,251 12,107 5. Other Income 2025 2024 Unrestricted Unrestricted funds funds Rental and other income from property 120,603 104,368 6. Net Income/{Expenditure) The net income is stated after charging/{crediting}: 2025 2024 Depreciation of tangible fixed assets - owned 10,000 10,000 7. Analysis of Expenditure 2025 Activities undertaken dirertlv Support costs (see note 8) Total Provision of Sports Facilities Support costs Administration 193.062 193,062 17,120 29,476 17,120 29,476 193,062 46,596 239,658 2024 Activities undertaken directly Support costs (see note 81 Total Provision of Sports Facilities Support costs Administration 161,770 161,770 17,635 32,160 17,635 32,160 161,770 49,795 211,565 Page 10
Community Action Sport Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 8. Support Costs 2025 Support Administration Total Employee costs Premises expenses General administration 26,176 26,176 3,643 16,777 3,643 13,477 3,300 17,120 29,476 46,596 2024 Support Administration Total Employee costs Gener81 administration 28,980 3,180 28,980 20,815 17,635 17,635 32,160 49,795 9. Independent Examiner's Remuneration 2025 2024 Independent examination of the financial statements 3,300 3,196 10. Staff Costs Staff costs were as follows.. 2025 2024 Wages and salaries Social security costs Other pension costs 38,508 2,194 26,176 47,719 2,434 19,596 66,878 69,749 No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60.000. 11. Average Number of Employees Average number of employees during the year was: 15 (2024: 15) Page 11
Community Action Sport Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 12. Tangible Assets Land & Property Freehold Cost As at l April 2024 500,000 As at 31 March 2025 500,000 Depreciation As at l April 2024 Provided during the period 280,000 10,000 As at 31 March 2025 290,000 Net Book Value As at 31 March 2025 210,000 As at l April 2024 220,000 13. Debtors 2025 2024 Due within one year Trade debtors 11,886 610 11,681 593 Other debtors 12,496 12,274 14. Creditors: Amounts Falling Due Within One Year 2025 2024 Other creditors Taxation and social security Accruals and deferred income 1,997 3,912 4,850 1,840 2,988 4,580 10,759 9,408 15. Pension Commitments The charitable company operates a defined contribution pension scheme. The assets of the Scheme are held separately from those of the charitable company in an independently administered fund. During the year the charge to the statement of financial attivities in respert of defined contribution schemes was £26,176 {2024: £19,596). At the balance sheet date contributions of £NIL were due to the fund and are included in creditor5. Page 12
Community Action Sport Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 16. Movement in Funds As at l April 2024 Asat31 Expenditure March 2025 Income Unrestricted funds General.. General unrestricted fund Restricted funds 249.398 257.686 {229,6591 277,425 Restrirted Funds 398.666 18.251 19,9991 406,918 Total funds 648,064 275,937 {239,6581 684,343 As at l April 2023 Asat31 Expenditure March 2024 Income Unrestricted funds General.. General unrestricted fund Restricted funds 188.565 262.398 (201,5651 249,398 Restricted Funds 396.559 12,107 (10,000) 398,666 Total funds 585.124 274.505 {211,5651 648,064 17. Transactions with Trustees None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. 18. Related Party Disclosures There have been no related party transactions in the reporting period that require disclosure. 19. Company limited by guarantee The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the companyi in the event of a winding up, such an amount as may be required not exceeding £1. Page 13
Community Action Sport Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2025 2024 Total funds Total funds INCOME AND ENDOWMENTS FROM: Donations and legacies Grants-Haringey Council 8,982 8,944 8,982 8,944 Charitable Activities: Sports Activities Sports Activities 25,487 41,786 25,487 41,786 Facilities Provided Sports Facilities 102,614 107,300 102,614 107,300 Investments HSBC dividend Bank interest receivable 15,755 2,496 10,344 1,763 18,251 12,107 Other Rent received 120,603 104,368 120,603 104,368 275,937 274,505 EXPENDITURE ON: Charitable Activities: Provision of Sports Facilities Salaries Employers Nl Coaches Fees and Costs Vehicle running costs Sports ground Insurance (38,5081 12,194) (47,9021 (154) (94,3041 {38,335) (2,434) {33,750) (371) {73,112) (3,768) { 10,000) Depreciation of freehold land and property (10,0001 (193,062) (161,770) Support costs Premises insurance Hire and leasing of other assets Repairs, renewals and maintenance Stationery and postage Activities after school costs 13,6431 (2,600) (3,000) (2,816) (2,768) (2,504) {16) (1,685) (2,246) 13,4241 (132) 13,6871 12,290) Telecommunications Independent examiner's fees Bank charges General expenses 13,9441 (17,120) { 17,635) .CONTINUED Page 14
Community Action Sport Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 March 2025 Administration Employment costs Pension costs (9,384) { 19,596) (3,180) (26,1761 13,300) Independent examiner's fees (29,4761 {32,160) {239,658) (211,565) NET INCOME 36,279 62,940 Page 15
Company registration number.. 02799644 Charity registration number: 1018900 COMMUNITY ACTION SPORT TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Community Action Sport Contents Page Reference and Administrative Details Trustees, Report Independent Examiner's Report Statement of Financial Activities (including Income and Expenditure Account) Comparative Statement of Financial Activities {including Income and Expenditure Account) Balance Sheet Notes to the Financial Statements 9-13 The following pages do not form part of the statutory accounts= Detailed Statement of Financial Activities {including Income and Expenditure Account) 14-15
Community Action Sport Reference and Administrative Details For The Year Ended 31 March 2025 Trustees Mr Derek Lewis Ms Rosmary Perkins (resigned 1810812025} Company Secretary Mr Malcolm Springthorpe Charity Number 1018900 Company Number 02799644 Registered Office 'The Cottage, 703 High Road Tottenham London N17 8AD Independent Examiner Mehran Imanzadeh FMAAT Proatt Accounting Limited Imagestor House 31 Bridge Road Palace Gates London N22 7SN Solicitors John Bays & Co 240A High Road Wood Green London N22 4HH Page I
Community Action Sport Company No. 02799644 Trustees. Report For The Year Ended 31 March 2025 The trustees present their report and the financial statements for the year ended 31 March 2025. Objectives and Activities Aims and Objectives The charity is constituted as a company limited by guarantee, and is therefore govemed by a Memorandum and Articles of Association. The charity's objert and the principal activity continue to be that of the development of sport and leisure time activities in Haringey, especially for the young and people living in deprived areas. The charity is organised so that the trustees meevcommunicate on a regular basis to manage its affairs. There is a full time Co-ordinator who manages the day to day administration and management of the charity and a Finance Officer. The majority of the remaining staff is employed at the Frederick Knight Sports Ground to maintair), secure, run and develop the site. We also employ a limited number of staff for our 5POrts and coaching activities that are organised for young people at the ground and other facilities within Haringey especially within the area of Tottenham. There is also a small team of workers that we employ to manage car parking at the ground when Tottenham Hotspur football Club are playing at home and when they hold additional major events at their ground. Achievements and Performance Main Achievements The ground is based in one of the most deprived wards in the country with low wage earners, social unrest and the econornically deprived. During the past three years a new housing estate was being built lapprox. 800 units) just outside the northern end of the ground and by by spring 2025 it was near completion. This will have an impact on the ground with its need becoming even more important. There are no similar facilities in the area so the ground will serve the additional population. The area has now become heavily populated with expected high demand to use the ground. During the past year we have introduced a programme to hopefully accommodate this with an emphasis on sports provision for young people. Equal opportunity to participate in sport for young people is ultimately of great importance for the local area. This can have a major influence on the life style of young people. We were able to continue our policy of providing facilities and activities at an affordable rate. This is achieved by keeping our charges to participate in our activities at a low and affordable level but at same time provide high quality facilities We also continue to offer school children free use of the ball courts programme I Ipm to 4pm weekdays} s. This has been a major success Wlth record number of children in attendance. Our main concern for the future will be how we will are able to manage such a large number of children/youth. The majority of young people that attend are aged between 12 years and 17 years of age. We also continued to run our forever successful Roller Skating sessions at Tottenham Community Sports Centre. We also organised on a daily basis football coaching programmes and manage use of the eight ball courts at the sports ground for school children use during weekday5 UP to 6pm and at weekends. The introduction of making the ground a children only zone continued throughout the year with the scheme being further developed. All the facilities at the ground were only available for young people at weekends (daytime) and after school up to 6pn, Monday to Friday. This included exclusive use of the grass football pitches over the year. The Sports Zone was further enhanced with the rapid increase of local Primary schools using the ground for their sports days. We were delighted to stage the sports days at the ground because it introduced the ground and its facilities to thousands of local school children. The schools have welcomed the opportunity to use the ground and have commented the importance of having a quality grass area which is clear of rubbish, dogs mess and most of all safe. The grass pitches at the Frederick Knight sorts Ground are regarded as some of the best in North London. To achieve this level of quality is only possible by Community Action Sport subsidising the maintenance costs of the grass area and use of the Pavilion. This subsidy is essential to provide the very best of facilities for the local community which is essential if we are to contribute to offsetting the deprivation of the area. We continued to provide this subsidy throughout the year. The cost of maintaining the grass area at the ground has continued to increase and the viability of running these is becoming a challenge This does reflect why most sports grounds and sports pitches in London have deteriorated because of organisations and councils not being able to provide suffficient funds to maintain such facilities. We continue to believe it Is a price worth paying if we are able to continue to cope despite the ever increasing costs. It may be inevitable that in years to come that natural gras5 Pltches will have to be replaced by artificial grass pitches and we must be prepared for such a decision. This may be the only viable financial option.to provide such facilities if we are to keep up with the demand of the ever growing local population. especially with the rapid growth of new housing near the ground. This would involve a costly outlay of finance by Community Action Sport. Our policy at present is to provide the very best natural grass pitches at the Frederick Knight Sports Ground. The consequence of protecting the use of the grass pitches by only young people does come at a cost due to the decrease in our pitch hire fees which are at least 5090 lower than for Adult use. We have continued our car parking programme on Tottenham Hotspur home match and event days. This has become an important income source to subsidise our activities. With the ever increasing demand for the use of our car parking facilities we have to restructure our management to cope with the demand including an increase of car parking staff. .CONTINUED Page 2
Community Action Sport Trustees. Report (continued) For The Year Ended 31 March 2025 Main Achievements - continued Community Action Sport staff have continued to work effficiently with most of the work being at the Frederick Knight Sports Ground. This work covered all aspects including maintenance of the facilities, management of the ball courts pavilion and providing a programme of artivities for young people. The probation service continued to provide a team of workers every Tuesday from 9am until 4pm. The team play a very important role in maintaining the ground and contribute the time and energy of up to ten workers. The normal activities revolved around maintenance. security and development of the Frederick Knight Sports Ground and its children sport activities at Tottenham Community Sports Centre. Community Artion Sport continued to keep all its stsff employed Community Action Sport continued to run on a financial viable basis. We continued to develop its facilities and activities and are now back to our pre covid19 level. The importance of the Frederick Knight Sport Ground for the local community is evident with the high number of people that now use the 51te and this has continued throughout the year. The number of youth (aged 12 - 17) using the ground is ever increasing and the challenge will be how to accommodate this expansion in the future The setting up of the Frederick Knight sports Ground as a zone for young people is a significant development for the area which has no outdoor sports facilities. However. Community Action Sport will need the finance and resources to develop this further. The Frederick Knight Sports Ground covers nearly I l acres. The site includes a large pavilion, a grass area accommodating 3 football pitches and 4 outdoor five aside courts and 4 seven a side courts. There is also an artificial cricket wicket. Financial Review Financial Position The Statement of Financial Activities shows Income of £ 257.686 in the year and our resources Stand at £684,343 in total. Expenditure for the year £ 239,658 was spent on rnaintaining the Frederick Knight Sports Ground and the Charity. The Year 2024-25 has been one of continuing recovery from the consequences of Covid19, the easing of the lockdowns and the restrictions imposed by the Government. The financial sUPPOrt given to organisations by the Government and local Authorities has assisted the Charity to survive. This suptK)rt has enabled Community Action Sport to retain its employee structure and facilities. The rate of inflation has decreased but the big increase in energy charges and maintenance have added significant financial costs that are still working their way through the system. The overall costs of running Community Action have increased and the new legislation enacted by the government will affect the activities undertaken. Statement of Trustees. Responsibilities The trustees (who are also the directors of Community Action Sport for the purposes of company law) are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charity SORP- make judgments and accounting estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis unle55 It is inappropriate to presume that the company will continue in business. The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other Jurisdictions. Small Company Rules This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Page 3
Community Action Sport Trustees' Report (continued) For The Year Ended 31 March 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Malcolm Springthorpe
Director 17/12/2025
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Community Action Sport Independent Examiner's Report to the Trustees of Community Action Sport For The Year Ended 31 March 2025 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 trustees of the Company (and also its directors for the purposes of cornpany law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 1"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 respert of my examination of your charity'5 accounts as carried out under section 145 of the Charities Act 2011 I'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 Since the Company's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because l am a member of The Association of Accounting Technicians, which is one of the listed bodies. 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- l. 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). have no concerns and have come across no other matters in connettion 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. Mehran Imanzadeh FMAAT 17/1212025 Proact Accounting Limited Imagestor House 31 Bridge Road Palace Gates London N22 7SN Page 5
Community Action Sport Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2025 2024 Unrestricted Restricted funds funds Total funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities= 8,982 8,982 8,944 Sports Activities Facilities Provided 25,487 102.614 25,487 102,614 18,251 120,603 41,786 107,300 12,107 104,368 Investments other 18,251 120.603 257,686 18,251 275,937 274,505 EXPENDThURE ON: Charitable activities: Administration (29,476} (29,476) {32,160) (17,120) (17, 120) { 17,635) { 183,062} (10,000) 1193,062) (161,770) Support costs Provision of Sports Facilities (229,659} (9,999) 1239,658) (211,565) NET INCOME 28,027 8,252 36,279 62,940 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: 28,027 8.252 36,279 62,940 Total funds brought forward 249,398 398,666 648,064 585,124 TOTAL FUNDS CARRIED FORWARD 16 277,425 406,918 684,343 648,064 The notes on pages 9 to 13 form part of these financial statements. Page 6
Community Action Sport Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2024 Unrestricted Restricted funds funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities: Sports Activities Facilities Provided 8,944 8,944 41,786 107,300 41,786 107,300 12,107 104,368 Investments 12,107 Other 104,368 262,398 12,107 274,505 EXPENDThURE ON: Charitable activities: Administration {32.160) {32,160) { 17,635) { 17,635) 1151,770) (10,000) (161,770) Support costs Provision of Sports Facilities (201,565) (10,000) (211,565) NET INCOME 60,833 2,107 62,940 NET MOVEMENT IN FUNDS 60,833 2,107 62,940 RECONCILIATION OF FUNDS: Total funds brought forward 188,565 396,559 585,124 TOTAL FUNDS CARRIED FORWARD 16 249,398 398,666 648,064 The notes on pages 9 to 13 form part of these financial statements. Page 7
Community Action Sport Balance Sheet As At 31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible Assets | 12 | 210,000 | 210,000 | 220,000 | |
| 210,000 | 210,000 | 220,000 | |||
| CURRENT ASSETS | |||||
| Debtors | 13 | 12,496 | 12,496 | 12,274 | |
| Cash at bank and in hand | 275,688 | 196,918 | 472,606 | 425,198 | |
| 288,184 | 196,918 | 485,102 | 437,472 | ||
| Creditors: Amounts Falling Due Within One Year | 14 | (10,759) | (10,759) | (9,408) | |
| NET CURRENT ASSETS (LIABILITIES) | 277,425 | 196,918 | 474,343 | 428,064 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 277,425 | 406,918 | 684,343 | 648,064 | |
| NET ASSETS | 277,425 | 406,918 | 684,343 | 648,064 | |
| FUNDS OF THE CHARITY | |||||
| Restricted Funds | 406,918 | 398,666 | |||
| Unrestricted Funds | 277,425 | 249,398 | |||
| TOTAL FUNDS | 16 | 684,343 | 648,064 |
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Malcolm Springthorpe
— Director 17/12/2025
The notes on pages 9 to 13 form part of these financial statements.
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Community Action Sport Notes to the Financial Statements For The Year Ended 31 March 2025 l. General Information Community Action Sport is a company limited by guarantee. incorporated in England & Wales. registered number 02799644 and registered charity number 1018900. The registered office is 'The Cottage,, 703 High Road, Tottenham, London, N17 8AD. 2. Accounting Policies 2.1. Basis of Preparation of Financial Statements The financial statements 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 I January 2019)" Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Resources The total income in the year was £275,937 (£274,505 in 2024} Charitable acitivities £128,101 (£149,086 in 2024) Rent received £120,603 {£104.368 in 2024) Investments £18,251 (£12,107 in 2024) Grants from Harringey Council £ 8,982 (£8,944 in 2024) 2.3. Resources Expended The total expenditure in the year was £239,658 (£211,565 in 2024 ) Provision of sports facilities £193.062 (£161.770 in 2024) Support costs £17.120 {£17.635 in 2024) Administration £ 29,476 (£ 32,160 in 2024) 2.4. Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings 2¥0 on straight line 20Wo on straight line 20Wo on straight line 200h on straight line 2.5. Cash and Cash Equivalents Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. Income from Donations and Legacies 2025 2024 Unrestricted Unrestricted funds funds Grants 8,982 8,944 Page 9
Community Action Sport Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 4. Investment Income 2025 2024 Restricted Restricted funds funds Bank interest receivable 2,496 15,755 1,763 10,344 Dividends from investments 18,251 12,107 5. Other Income 2025 2024 Unrestricted Unrestricted funds funds Rental and other income from property 120,603 104,368 6. Net Income/{Expenditure) The net income is stated after charging/{crediting}: 2025 2024 Depreciation of tangible fixed assets - owned 10,000 10,000 7. Analysis of Expenditure 2025 Activities undertaken dirertlv Support costs (see note 8) Total Provision of Sports Facilities Support costs Administration 193.062 193,062 17,120 29,476 17,120 29,476 193,062 46,596 239,658 2024 Activities undertaken directly Support costs (see note 81 Total Provision of Sports Facilities Support costs Administration 161,770 161,770 17,635 32,160 17,635 32,160 161,770 49,795 211,565 Page 10
Community Action Sport Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 8. Support Costs 2025 Support Administration Total Employee costs Premises expenses General administration 26,176 26,176 3,643 16,777 3,643 13,477 3,300 17,120 29,476 46,596 2024 Support Administration Total Employee costs Gener81 administration 28,980 3,180 28,980 20,815 17,635 17,635 32,160 49,795 9. Independent Examiner's Remuneration 2025 2024 Independent examination of the financial statements 3,300 3,196 10. Staff Costs Staff costs were as follows.. 2025 2024 Wages and salaries Social security costs Other pension costs 38,508 2,194 26,176 47,719 2,434 19,596 66,878 69,749 No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60.000. 11. Average Number of Employees Average number of employees during the year was: 15 (2024: 15) Page 11
Community Action Sport Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 12. Tangible Assets Land & Property Freehold Cost As at l April 2024 500,000 As at 31 March 2025 500,000 Depreciation As at l April 2024 Provided during the period 280,000 10,000 As at 31 March 2025 290,000 Net Book Value As at 31 March 2025 210,000 As at l April 2024 220,000 13. Debtors 2025 2024 Due within one year Trade debtors 11,886 610 11,681 593 Other debtors 12,496 12,274 14. Creditors: Amounts Falling Due Within One Year 2025 2024 Other creditors Taxation and social security Accruals and deferred income 1,997 3,912 4,850 1,840 2,988 4,580 10,759 9,408 15. Pension Commitments The charitable company operates a defined contribution pension scheme. The assets of the Scheme are held separately from those of the charitable company in an independently administered fund. During the year the charge to the statement of financial attivities in respert of defined contribution schemes was £26,176 {2024: £19,596). At the balance sheet date contributions of £NIL were due to the fund and are included in creditor5. Page 12
Community Action Sport Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 16. Movement in Funds As at l April 2024 Asat31 Expenditure March 2025 Income Unrestricted funds General.. General unrestricted fund Restricted funds 249.398 257.686 {229,6591 277,425 Restrirted Funds 398.666 18.251 19,9991 406,918 Total funds 648,064 275,937 {239,6581 684,343 As at l April 2023 Asat31 Expenditure March 2024 Income Unrestricted funds General.. General unrestricted fund Restricted funds 188.565 262.398 (201,5651 249,398 Restricted Funds 396.559 12,107 (10,000) 398,666 Total funds 585.124 274.505 {211,5651 648,064 17. Transactions with Trustees None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. 18. Related Party Disclosures There have been no related party transactions in the reporting period that require disclosure. 19. Company limited by guarantee The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the companyi in the event of a winding up, such an amount as may be required not exceeding £1. Page 13
Community Action Sport Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2025 2024 Total funds Total funds INCOME AND ENDOWMENTS FROM: Donations and legacies Grants-Haringey Council 8,982 8,944 8,982 8,944 Charitable Activities: Sports Activities Sports Activities 25,487 41,786 25,487 41,786 Facilities Provided Sports Facilities 102,614 107,300 102,614 107,300 Investments HSBC dividend Bank interest receivable 15,755 2,496 10,344 1,763 18,251 12,107 Other Rent received 120,603 104,368 120,603 104,368 275,937 274,505 EXPENDITURE ON: Charitable Activities: Provision of Sports Facilities Salaries Employers Nl Coaches Fees and Costs Vehicle running costs Sports ground Insurance (38,5081 12,194) (47,9021 (154) (94,3041 {38,335) (2,434) {33,750) (371) {73,112) (3,768) { 10,000) Depreciation of freehold land and property (10,0001 (193,062) (161,770) Support costs Premises insurance Hire and leasing of other assets Repairs, renewals and maintenance Stationery and postage Activities after school costs 13,6431 (2,600) (3,000) (2,816) (2,768) (2,504) {16) (1,685) (2,246) 13,4241 (132) 13,6871 12,290) Telecommunications Independent examiner's fees Bank charges General expenses 13,9441 (17,120) { 17,635) .CONTINUED Page 14
Community Action Sport Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 March 2025 Administration Employment costs Pension costs (9,384) { 19,596) (3,180) (26,1761 13,300) Independent examiner's fees (29,4761 {32,160) {239,658) (211,565) NET INCOME 36,279 62,940 Page 15