2024-05-31-accounts

Chalfont Saints Activity Group

REGISTERED CHARITY NUMBER: 1028215

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 May 2024 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 2024

The trustees present their report with the financial statements of the charity for the year ended 31 May 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

CHAIR’S REPORT

Chalfont Saints is a grassroots football club dedicated to nurturing young football talent and promoting inclusivity. Catering to children and teenagers from Under-7 to Under-18, the club emphasises sportsmanship, teamwork and personal growth. It offers a supportive environment for players of all skill levels, with FA-qualified volunteer coaches providing high-quality training.

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 U8 to U18 (18 Teams), a Men’s Team & Girls teams from U8’s to U15’s (5 teams) & a growing “Inclusive group”.

The club was recognized by Berkshire & Buckinghamshire FA as their ‘Club of the year’ in 2024.

Inclusive group. Sessions are run once a week on a Saturday for 1.5 hours. The session is called Inclusive as it covers a wide range of needs or abilities and ensures adapted coaching to enable everyone, whatever their needs, to enjoy football. All players are provided with kit that includes a hat, hoody, reversible top shorts and socks, principally funded by grants and donations. The club’s inclusive group continues to grow in numbers – we now have over 70 regular players – and is lucky enough to include coaches who have been recognized by the local FA as ‘Disability Pathway Coach of the year’ in 2023 and 2024.

Girls section. The girls section continues to grow with age group teams from U8- U15. At the younger ages, the club’s focus is on coaching and development, together with regular participation at football festivals run by the Berkshire County Girls League, and regular ‘Wildcats’ sessions. The u12, u13 and u14 girls all play regularly in the Berkshire County Girls League and the u15 team play in the Hertfordshire Girls 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 over 300 youth players & our adult players. Checks have been carried out on Club & team officials who are working as volunteers 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 the Club’s officials, players & parents with no major issues arising.

The club continues to benefit from a grant from the Football Foundation to carry out renovation work on all the pitches during the closed season, and to fund purchases of goals and other equipment.

As at year end, discussions continue with the club’s main landlord, the Epilepsy Society, over continued access to pitches at the National Centre for Epilepsy. The Epilepsy Society 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. Planning consent is outstanding at this time.

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.

Page 1

Chalfont Saints Activity Group

Report of the Trustees

for the Year Ended 31 May 2024

We look forward to another Season of developing the Club and our support of the local community.

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 £68,504. Due mainly to the reduction in grants received this year. This is a decrease of 31% compared to the previous year. Overall expenditure of £104,431 has decreased by 13%. Due mainly to the pavilion refurbishment costs last year. Resulting in a loss of income of £35,927.

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 £80,812.

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

Chalfont Sainis Aciivit Grou ort of the Trustees forthe Year Ended 31 Ma 2024 Trustees R Blood (Chair> M J Saunders MBE (Secretary) P Thorne P Saundèrs A Davies M Donnelly M Brisley Independent exarniner Emma Baker Bsc {Hon5) BFP FCA B¥Ker AGGountancy Services Windmill Farm Business Hub Bowstridge Lane Chalfont St Giles eJckip.gham5hire HP8 4RG Approvèd by order of the board of trustees on behalf by= I Ké6fyRy b.2f........ and si9ned on its M J SaundÈr8 MBE Secretaiy P8ge 3

Chalfont Saints Activit Grou Inde endent Examiner's Re Chalfont Saints Activit Grou ort to the Trustees of Independent examiner's report to the trustees of Chalfont Saints Activity Group I report to the charity trustees on my examination ofthe accounts of the Chalfont Saints Activity Group (the Trust) for the year ended 31 May 2024. 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 wilh 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 acfjounting 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 thal 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 HP84RG Date.. l.eb.fKJ.o(. ..2olS Page 4

Chalfont Saints Activity Group

Statement of Financial Activities for the Year Ended 31 May 2024 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 2024 62,268 5,676 560	Restricted Funds 2024 Total Funds 2024 Total Funds 2023 - 62,268 98,129 - 5,676 1,124 - 560 197
	68,504 104,431	- 68,504 99,450 - 104,431 119,686
	(35,927) -	- (35,927) (20,236) - - -
	(35,927)	- (35,927) (20,236)
	116,739	- 116,739 136,975 - 80,812 116,739
	80,812

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Chalfont S8 int5 Activii Grou Balance Sheet at 31 M2 2024 Unrestrided Funds 2024 Restricted Funds 2024 Total Funds 2024 Total Funds 2023 FIXED ASSETS T?ngiOle assets 36,564 36,5fy4 49,195 CURRENT A$S￿s Debtors 50 50 50 Cash 8t bank 45,158 45.158 71,406 TOTAL CURRENT ASSETS 45.208 45,208 71,456 CREDITORS: Amounts falling due within one ye*r (960) {960) {3.912) NET CURRENT ASSETS 44,248 44,248 67.fv14 TOTAL ASSETS LESS CURRENT LIABILJTIES 80,812 80,812 116.739 TOTAL NET ASSETS 80.812 80.812 116,739 FUNDS OF THE CHARITY Un restricte(J funds 80,812 80.812 116.739 TOTAL FUNDS 80,812 80,812 116.739 The financial statements were approved by the Board of TTUStees on and vvere gigned on Its behalf by: km M J SaundÈr8 MBE Secretary R Blood Chair Page 6

Notes to the Financial Statements for the Year Ended 31 May 2024

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

Notes to the Financial Statements – continued for the Year Ended 31 May 2024

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% straight line.

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 Sponsorships	2024 £ 2023 £ 50,956 55,327 6,000 6,114 5,312 36,688 62,268 98,129
	2024 £ 2023 £ - 34,172 5.312 2,516 5,312 36,688
	2024 £ 2023 £ - 192 1,842 932 3,834 - 5,676 1,124

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Chalfont Saints Activity Group

Notes to the Financial Statements - continued for the Year Ended 31 May 2024

4. INVESTMENT INCOME

Deposit account interest	2024 £ 2023 £ 560 197
	560 197

5. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

6. TANGIBLE ASSETS

Cost At 1 June 2023 Additions in year At 31 May 2024 Depreciation and impairment At 1 June 2023 Depreciation in Year At 31 May 2024 Carrying amount At 1 June 2023 At 31 May2024	Plant £ Computer Equipment £ Fixtures & Fittings £ Total £ 29,640 699 25,399 55,738 - - - -
	29,640 699 25,399 55,738
	- 280 6,263 6,543 7,410 140 5,081 12,631
	7,410 420 11,344 19,174
	29,640 419 19,136 49,195
	22,230 279 14,055 36,564

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Chalfont Saints Activity Group

Notes to the Financial Statements - continued for the Year Ended 31 May 2024

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	2024 2023 £ 50 50 2024 £ 2023 £ - - 960 3,912 960 3,912 At 01.06.23 Net movement in funds At 31.05.24 £ £ £ 116,739 (35,927) 80,812 116,739 (35,927) 80,812	2024 2023 £ 50 50
			2024 £ 2023 £ - - 960 3,912
			960 3,912
		Incoming resources £ Resources expended £ Movement in funds £ 68,504 (104,431) (35,927) 68,504 (104,431) (35,927)

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9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds General fund TOTAL FUNDS	At 01.06.22 Net movement in funds At 31.05.23 £ £ £ 136,975 (20,236) 116,739 136,975 (20,236) 116,739

Comparative net movement in funds (2023), included in the above are as follows:

Unrestricted funds General fund TOTAL FUNDS	Incoming resources Resources expended Movement in funds £ £ £ 99,450 (119,686) (20,236) 99,450 (119,686) (20,236)

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 May 2024.

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Chalfont Saints Activity Group

Detailed Statement of Financial Activities for the Year Ended 31 May 2024

INCOME AND ENDOWMENTS Donations and legacies Playing fees inc. Gift Aid Pitch Hire Grants & Donations Other trading activities Advertising Café concession profit share Sponsorships 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	2024 £ 50,956 6,000 5,312 62,268 - 1,842 3,834 5,676 560 560 - 68,504 21,885 - 12,040 11,141 24,025 5,715 - - 74,806 - 3,434 - - - 960 4,394	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

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Chalfont Saints Activity Group

Detailed Statement of Financial Activities for the Year Ended 31 May 2024

Other trading activities Brought forward Sundries Pitch Refurbishment Software license Depreciation Total resources expended Net (Loss)/income	2024 £ 4,394 - 12,600 - 12,631 29,625 104,431 (35,927)	2023 £ 44,677 45 - 759 5,023
		50,504
		119,686 (20,236)

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