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||
Page **5**
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$Ss
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|
Page **8**
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**|
Page **9**
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)||
|||||
Page **10**
## **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.
Page **11**
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_|
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 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)|
Page **13**
_This page does not form part of the statutory financial statements_