Chalfont Saints Activity Group
REGISTERED CHARITY NUMBER: 1028215
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 May 2023 for Chalfont Saints Activity Group
Chalfont Saints Activity Group
Contents
| Page | |
|---|---|
| Report of the Trustees | 1-3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7-11 |
| Detailed Statement of Financial Activities | 12-13 |
Chalfont Saints Activity Group
Report of the Trustees for the Year Ended 31 May 2023
The trustees present their report with the financial statements of the charity for the year ended 31 May 2023. 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 2015).
CHAIR’S REPORT
We are continuing to develop the offering of the Club for the local community to provide “football for all”. This includes Boy’s teams from U7 to U18 (18 Teams), a Men’s Team & Girls teams from U6’s to U16’s (5 teams) & an “Inclusive Team”.
Inclusive group. Sessions are run once a week on a Saturday for 1.5 hours. The session is called Inclusive rather than disability due to what we feel is a negative association of the word disabled to players being unable. We have a range of neurodiversity’s within the squad ranging from players with ADHD, Epilepsy and those on the AS spectrum. We also have players with physical challenges such as hemiplegia & sight impairments. All players are provided with kit that includes a hat, hoody, reversible top shorts and socks.
Girls section. The girls section continues to grow with age groups in every year from U8- U14. The development of the U8-U10 group has continued and fielded 2 U8 teams at a bi- monthly BGFL Festivals. The U14 team play in the Herts League and U13 team in the Berkshire league. Welfare. The Club Welfare Officer attends the Club’s home ground on match days. The Club continues to manage the welfare of 24 teams, covering 318 youth players & 22 adult players. Checks have been carried out on Club & team officials who are working as volunteer in youth football. These include DBS checking and safeguarding as required by the FA. A defibrillator is located at the clubhouse and is regularly checked with the operational status reported to ‘The Circuit’ (the national defibrillator network). Health and Safety Risk assessments have been refreshed. Codes of conduct have been shared with Club’s officials, players & parents with no major issues arising.
With a grant from the Football Foundation we were able to carry out major renovation work on all the pitches during the closed season. This grant has a six year life which means we can do renovation work on pitches during the closed season for the next 4 years.
The Epilepsy Centre- where we are based continues to offer a 1 year lease which we have tried to increase to 5 years but not had any success to date.
Of major concern is that the Epilepsy Centre has put in an outline planning application for 975 houses to be built on Green Belt land which they own. Our present pitches & Clubhouse would form part of that development. We have had assurances from the Epilepsy Centre that we would get replacement pitches & 2 Astro pitches. Sports England have produced a report expressing some concerns about the replacement pitches - particularly ownership, size and car parking. This report has been sent to the Local Planning Authority for consideration when making decision about the plans.
The club continues to primarily fund its activities through member subscriptions, supplemented by grants and sponsorships where available. The trustees are comfortable that there are sufficient financial resources to continue current activities.
We look forward to another Season of developing the Club and our support of the local community.
Page 1
Chalfont Saints Activity Group
Report of the Trustees for the Year Ended 31 May 2023
PURPOSES AND ACTIVITIES
To advance education by the provision of facilities for recreation or leisure time occupation for persons between the ages of 6 and 18 years old.
Providing amateur sports, leadership training, first aid training, referee training and keep fit to young people aged between 6 -18 years old. Also offering opportunities to parents to help and support their children in these pursuits.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
In planning the activities of the charity, trustees have considered the guidance on public benefit issued by the Charity Commission. There was no change in trustees during the year. When there is need for new trustees, the charity recruit internally for trustees who have the qualities and skills to enhance the effective management of the charity and ensure a more diverse and representative trustee board. All trustees are checked from the Disclosure and Barring Services (DBS) and that they have not been previously disqualified from being a trustee.
FINANCIAL REVIEW
In the year under consideration, we achieved an income of £99,450. Generated mainly from membership subscriptions and grants. This is an increase of 24% compared to the previous year. Overall expenditure of £119,686 has increased by 39%. Due mainly to the increase in Pitch maintenance costs and the pavilion refurbishment costs in the year. Resulting in a loss of income of £20,236.
RESERVES POLICY
Unrestricted reserves are freely available to spend on any of the charity's purposes. Reserves have been accumulated over the years to reflect the risks of unplanned closure of the current football grounds, spending commitments and potential cash outflow to ensure continuity of the charity's purpose to serve the local community. This is due to a short-term grounds rental lease agreement, purchase of maintenance engineering vehicle/equipment and medium-term local building plans. In the year under consideration, the charity has an operating reserve of £116,739.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1028215
Principal address
C/o Mr M J Saunders 50 Milton Fields Chalfont St.Giles Buckinghamshire HP8 4EP
Page 2
Chalfon Saints Act Grou ort of the TTUStees forthe Year Ended 1 Ma 2023 Trustees R Blood (Chair) M J Saunders MBE (Secretary) P Thorne P Saunders A Davies M Donnelty M Brisley Independent examiner Emma Baker Bsc (Hon5) BFP FCA Baker Accountancy Services Windmill FaTm Business Hub Bowstridge Lane Chalfotrt St Gi186 8uckinghamshire HP8 4RG 3 I13 Izout................ Approved by order of the board of trustees on ................... ........ behalf by.. and signed on its M J Saunders V.BE Secretary ageJ
Chalfont Saints Activity Group
Independent Examiner's Report to the Trustees of Chalfont Saints Activity Group
Independent examiner's report to the trustees of Chalfont Saints Activity Group
I report to the charity trustees on my examination of the accounts of the Chalfont Saints Activity Group (the Trust) for the year ended 31 May 2023.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Emma Baker BSc (Hons) BFP FCA Baker Accountancy Services Windmill Farm Business Hub Bowstridge Lane Chalfont St Giles Buckinghamshire HP8 4RG
31st March 2024 Date: .............................................
Page 4
Chalfont Saints Activity Group
| Statement of Financial Activities for the Year Ended 31 May 2023 INCOME AND ENDOWMENTS FROM: Donations and legacies 2 Other trading activities 3 Investment income 4 Total EXPENDITURE ON: Raising funds Total Net gains/(losses) on investments NET INCOME/MOVEMENT IN FUNDS RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted Funds 2023 98,129 1,124 197 |
Restricted Funds 2023 Total Funds 2023 Total Funds 2022 - 98,129 75,968 - 1,124 - - 197 6 |
|---|---|---|
| 99,450 119,686 |
- 99,450 75,974 - 119,686 73,212 |
|
| (20,236) - |
- (20,236) 2,762 - - - |
|
| (20,236) | - (20,236) 2,762 |
|
| 136,975 | - 136,975 134,213 - 116,739 136,975 |
|
| 116,739 |
Page 5
ha nt Saints Activ Grou Balance Sheet at 31 Ma 2023 Unrestricled Funds 2023 Restricted Funds 2023 Total Funds 2023 Total Funds 2022 FIXED ASSETS Tangible a55ets 49.195 49,195 23,591 CURRENT ASSErs Debtors 50 Cash at bank 71.406 71,406 111.320 TOTAL CURREPtr ASSETS 71.456 71,456 114,284 CREDITORS: Amounts falling due wthFn one year (3.912) (3,912} (9001 NET CURRENT ASSErs 67,544 67,544 113,384 TOTAL ASSEfs LESS CURREKf UA8ILrriES 116,739 116,739 136,975 TOTAL NET ASSETS 116,739 116.739 136,975 FUNDS OF THE CHARI Unrestri¢ted funds 116.739 116,739 136.975 TOTAL FUNDS 116,739 116,739 136,975 The financial statements were approved by the Board of Tntstees on and were signed on its LEhalf by.. M J Saunders MBE Secret hair P4ryc O
Chalfont Saints Activity Group
Notes to the Financial Statements for the Year Ended 31 May 2023
1. ACCOUNTING POLICIES
1.1 Basis of preparing the financial statements
The financial statements of the charity, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
1.2 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 with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition criteria are met (FRS102 SORP).
Income from interest, royalties and dividends is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.
No material item of deferred income has been included in the accounts.
1.3 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.
The charity has creditors which are measured at settlement amounts less any trade discounts.
1.4 Taxation
The charity is exempt from tax on its charitable activities.
1.5 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, where applicable.
Page 7
Chalfont Saints Activity Group Notes to the Financial Statements – continued for the Year Ended 31 May 2023
1. ACCOUNTING POLICIES (continued
1.6 Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.
1.7 Depreciation policy
Tangible assets are depreciated using the following method: Plant - 25% straight line.
Computer Equipment - 20% straight line.
Fixtures & Fittings – 20% straightline.
The addition of assets is recorded at the date of acquisition and depreciation is recorded from the first full year of asset use.
2. ANALYSIS OF DONATIONS AND LEGACIES
| Playing fees inc. Gift Aid Pitch Hire Grants & Donations (see below) ANALYSIS OF RECEIPTS OF GRANTS Football Foundation grant Donations 3. OTHER TRADING ACTIVITIES Advertising Café concession profit share |
2023 £ 2022 £ 55,327 55,686 6,114 4,360 36,688 15,922 98,129 75,968 |
|---|---|
| 2023 £ 2022 £ 34,172 11,920 2,516 4,002 36,688 15,922 |
|
| 2023 £ 2022 £ 192 - 932 - 1,124 - |
Page 8
Chalfont Saints Activity Group
Notes to the Financial Statements - continued for the Year Ended 31 May 2023
4. INVESTMENT INCOME
| Deposit account interest | 2023 £ 2022 £ 197 6 |
|---|---|
| 197 6 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 May 2023 nor for the year ended 31 May 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 May 2023 nor for the year ended 31 May 2022.
6. TANGIBLE ASSETS
| Cost At 1 June 2022 Additions in year At 31 May 2023 Depreciation and impairment At 1 June 2022 Depreciation in Year At 31 May 2023 Carrying amount At 1 June 2022 At 31 May2023 |
Plant £ Computer Equipment £ Fixtures & Fittings £ Total £ - 699 24,412 25,111 29,640 - 987 30,627 |
|---|---|
| 29,640 699 25,399 55,738 |
|
| - 140 1,380 1,520 - 140 4,883 5,023 |
|
| - 280 6,263 6,543 |
|
| - 559 23,032 23,591 |
|
| 29,640 419 19,136 49,195 |
Page 9
Chalfont Saints Activity Group
Notes to the Financial Statements - continued for the Year Ended 31 May 2023
| 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors & prepayments 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Accruals 9. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors & prepayments 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Accruals 9. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
2023 2022 £ 50 2,964 2023 £ 2022 £ - - 3,912 900 3,912 900 At 01.06.22 Net movement in funds At 31.05.23 £ £ £ 136,975 (20,236) 116,739 136,975 (20,236) 116,739 |
2023 2022 £ 50 2,964 |
|---|---|---|---|
| 2023 £ 2022 £ - - 3,912 900 |
|||
| 3,912 900 |
|||
| Incoming resources £ Resources expended £ Movement in funds £ 99,450 (119,685) (20,236) 99,450 (119,685) (20,236) |
|||
Page 10
Chalfont Saints Activity Group
Notes to the Financial Statements - continued for the Year Ended 31 May 2023
9. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Comparatives for movement in funds | |||
|---|---|---|---|
| Net | |||
| movement | |||
| At 01.06.21 | in funds | At 31.5.22 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 134,213 | 2,762 | 136,975 |
| TOTAL FUNDS | 134,213 | 2,762 | 136,975 |
| Comparative net movement in funds (2022), included in the above are as follows: | |||
| Movement | |||
| Incoming | Resources | in | |
| resources | expended | funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 75,974 | (73,212) | 2,762 |
| TOTAL FUNDS | 75,974 | (73,212) | 2,762 |
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 May 2023.
Page 11
Chalfont Saints Activity Group
Detailed Statement of Financial Activities for the Year Ended 31 May 2023
| INCOME AND ENDOWMENTS Donations and legacies Playing fees inc. Gift Aid Pitch Hire Grants & Donations Other trading activities Advertising Café concession profit share Investment income Deposit account interest Other income Gain on sale of tangible fixed assets Total incoming resources Raising donations and legacies Training faculties Registration fees Colony rent & electricity Team expenses, referees and fines Kit, footballs and training equipment Pitch maintenance Bank charges Car parking Other trading activities Pavilion refurbishment Presentation day expenses Printing, postage, telephone and copying Insurance Course fees Accountancy Carried forward |
2023 £ 55,327 6,114 36,688 98,129 192 932 1,124 197 197 - 99,450 25,006 1,776 10,756 6,097 5,800 17,509 868 1,370 69,182 36,446 1,803 3,346 1,270 852 960 44,677 |
2022 £ 55,686 4,360 15,922 |
|---|---|---|
| 75,968 - - |
||
| - 6 |
||
| 6 - |
||
| 75,974 22,530 2,837 10,843 7,060 8,889 9,392 778 2,385 |
||
| 64,714 - 3,026 33 127 1,035 900 5,121 |
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This page does not form part of the statutory financial statements
Chalfont Saints Activity Group
Detailed Statement of Financial Activities
for the Year Ended 31 May 2023
| Other trading activities Brought forward Sundries Charity Donations Software license Depreciation Total resources expended Net (Loss)/income |
2023 £ 44,677 45 - 759 5,023 50,504 119,686 (20,236) |
2022 £ 5,121 612 500 745 1,520 |
|---|---|---|
| 8,498 | ||
| 73,212 27,588 |
Page 13 This page does not form part of the statutory financial statements