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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts did not accord with the accounting records; or
3. 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_|
Page **12**
_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_