Borth Sports and Playing Fields Association Borth Ceredigion Mark Baker FCCA Davies Lewis Baker 31 Bridge Street Aberystwyth SY23 IQB Dear Sir.£. We Lonfinn to the best of oui. knowledge dnd belief, dnd havingF mad¢ ¢lPPI'opriate cnquii'ies of other trustecs and officials of thc charity, thL following reprcscntations givLn to you in coi)ncLtion with your independent exainination of the charily's account% for thc ycar ended 31 Dcccmbcr 2023. l. General We aLknowledge our responsibility uiider the Charities Act 2011 for tlie accounts which give a ti-uc and t.air vicw and tor inaking accuratc rcpi-e.sentations to you. All accountiiig records have beeii made avai lable to you toi- the purpo%c% of your iliLqependeiit ex411ii inalion all the transaLtionti undlitaken by Ihe Lharity have bLen pi-upLI-ly i'LflLLted and reLoi'dLd iii the accoiinting records. All other records and relatLd infonnatioii, includinbT niinuteb of trustLes, mcinbL'rs and inanagicincnt mcetings, havc bcLlI tnadc availablc to you. 2. Law and regulations We arc not awarc of any irregyularitics, including fraud, involviiigy iiiaiiagycmLnt or employee8 of thL charily. nor arc we awarL of any brcacliL'% or possiblc breaclics of statulL', rLgNulalioii. Loiili'act. or dgitements which might prejudice the charity's going LonLei'n status oi. that mig7ht result iii the charity sul'lering significant penalties or other loss. No al legations of sucli irregulaTlties, including fraud, or SULh brLaches have conie to our notiLc. 3, Lodns and aiTangeinents The clitirity has not had iior cntL'fLd into at any time during tlie year. aiiy arran&JLment, transaLtion or a&yreement to provide credit taciliti¢8 (inLludinLF Ioiins, quasi-loans or credit tacilities) for ti-uslLes noi. to giidl'dlltcc oi. pruwide secLirity ful- such matters. 4. Contlicts of intcrLSt We confirm Ihal LdLh of us is aware tliat d trustee. Ihey would have a confliLt of interest if the ChtY is Ihinking of making a decision tliat woiild mean.. thcy could bciictil f iiiaiicially or othcnvisc Irum Ilie charity, cither dircctly or indirectly through someone they iirc connectcd to their duty to the ch<IlY competes with a duty or loyalty they have to another organisation or person. W¢ contiTm that we have each followed thc Iiroccdurcs rccomincnded by the Charity Cominissioii lor idLntifyiiig, dL'aling with and rL'cording conllicts of intcrcst. 5. Cash float There were Nil funds in the cash float at 31 December 2023 due to no longa" accepting cash payments.
- Grants and donations All grants, donations and other income, the recetpt of which is subject to specific ternis and onditions, have bcen notified to you. There havc been no breaches ot"tcrins or condilion% during the year in the application of such income. None of the grants and donations require an audit of the charity.
- Going conccrn We Lonfiiin that the ch(lrity is able to settle outstanding invoices, bills commitments as and whcn they fall due. Yours faithfully, 12¢a R Qu(Int Chairman of trustces Date: ltsJFJIW
Borth Sports & Playing Fields Association Trustees, report and financial statements for the year ended 31 December 202.1 Charity number 1062908 Principal office Borth Memorial Sports dnd Community Hall Borth Lcrcdigyion Website www.borthconimuiiity.info Trustee8 Rayinond Qualit Hilary Matthcws Joan Gethin leuan Ellis Diaiie Richards Joy Cook Graham Taylor {Resigned 20 July 21123) Pete Flemiiig {Rcsibined 20, July 2n23) Joc Willcox IRcsigned 20" July 2023) Margaret Griffitlis Susan James Rhydiaii Davies {Rc.%igiied 20, Jiily 2023) Cliairman TrL'asiircr Secretary Independent Examiner Mark Baker FCCA Davies Lewis Bakei. 31 BridgyL Sii'eLt Abery.stwyth SY23 IQB Bankcrs HSBC 19 Great Darkgate Street Abcrystwyth Nationwide 7 Great Darkgate Street Aberystwyth
Borth Sports and Playing Fields Association Report of the trustees for the year ended 31 December 2023 ThL trustees present their report and the findncial statcm¢nts for the year ended 31 Decembei" 2023. The trustees who served during the year and up to the dale of this report are set out on the cover page. Structure) governance and management The uiiinL()rporated Charity is Lonstituted by memoTandum dated 25 FebAarY 1997. Thc affairs of thc charity arc m<inagcd by its cxecuttvc committce which meets regularly. Appointment of members to the exe¢utivc committee is madc by annual eleLtion at thc Annual General Meetiiig. One committee member is appointed by Borth Community C.ounLil. ObJectives and activities The objects of the charity are to provide or a8SI8t in tlie provi.sion for the inhabitants of the arca of benefit. facilitics for rccrcation and IcisLLrc tiine OLcupation iii thL' intLrests of social wLlfdre, with IhL objcLI of improvings the Londitions of life for the S<iid inhLibitants. The m<iin activity of. t]ie chJi-ity is tlie iiianag7eincnt aiid iiiaintenance of tlie Borth Meniorial Spc)It% and Coiiiiniinity Hall and Uppinglham pl£1yiiig fic'lds. TIIL H<ill aiid Playiiig tILlds at'c hcld LiJidLr a sn yLar IL'aSC fi'oin F30rt1i Coininuility Coun¢il at (I pLppcrcorii rciit. In InciiiagTiiib¥ IIiL' 14all and Playing fields the committee kept in mind the Charity Commission's guidance on piiblic benefit. Achievements, performance and future work The Memoi'ial .8porl8 & c.ommunity Hall was opcned in 1999 and therefore aftcr 24 year% in operation as a public building, many issues have arisen in tenns of maintcnanLL and rLplacingF main opLralingT %yStLms. During? 2023 wc rcplaccd the hot watcr and ccntr<il hcating boileis ¢it ¢1 Lu%1 of £23K. We <11s() UPgTraded Inany of the inlernal l ig7htingy .system8 to LED. The Inain buildingy aiid porcli l'oot are of .qtccl tabricated stiiicturL. Diiriiigy 2023 we Ii¢id to rLpair thL' porLlI i'oof al a Losl of £()K duc lo corrosion of tlic roofing sliLLts. Wc then LunduLtcd <11) i11spection of the Inain frame roof- and fouiid severe iire¢lS of corrosion, which will require major work and hence conqiderable expenditure within the next year or so. At this tiimc, wc have an uiisL'iviccabl¢ chai rl ill whiLh nLcds to be rcplacL'd. which is11'l straight fonvÉirds bccausc chairlift companics havc visitLd tliL' hall and infomcd us that modcrn chairlifts are inULh heavitr <1nd Iliei'efoiy are unsuitable for the present wooden stair.s aiid siipports- d¢spit¢ thc unscrviLeablL bciiig? jii USL for almost 20 years. l aim always appreciative of our Small but neverthele.qs effective committee. A special thank8 to Hilary who keeps our tinances on the ri&yht track and Joan for her work as Secretary. Graham has rctirLd as our web CXPLrt and l¢uan has stepped into thc role. Roy JonLS ha% also i-etirecl aftej. many years as our reservation% Llerk. leuan lias yet agyain stepped in lind has also iniplcineiitcd a new electronic reservatioii system, so will be intere.qtin&T io see how it gyoes. My thanks to Graliain and Roy for their outstanding contributioii to the Comniittce ovLr many years and we wish them well. Finally, my thanks to Cara for h¢r cxccllcnt clcaning duties and Steve our Caretaker. Thc Mcmorial Hall is cxlensivLly used by many community groups and individuals and is in use at least 5 days per week and quite ofteii for 7 ddys. We h¢ive a small commitlee of volunteers. and we always invite any new volunteer who wishes to join, especially at tli¢ time of thc AGM. In the 24 ycais of opcrating the hall, there has only been one serious unfounded
Borth Sports and Playing Fields Association complaint against tlie committee which occurred in October 2023 and bccamc both political and personal. A loLal re%idenl madL a provisional booking for dates in late October 2023 but despite being chascd by the Treasurer and seni thL rcquii"Ld TLmis and Conditions of Hire, they failLd to confirni the booking c)r provide <1 deposit for thL rLsLfvdtion. It was understood at the time to be for a local charity event; however, after the 7 October terrori8t attack against the Israelis, we were infonned it was to raise fuiids for Medical Aid for Palestiniaiis. In view of the 7 October situatioii, the BSPFA Committcc inforn]cd thc rcsidcnt. who still had not confimied ihe bookingT lind depo.%il. tli<lt ihe Cummittee wislied lu postpone the boukingT until a latcr date, as we did not wigh to becoinc involved iii what miLFht be perceived a political situation. Uiifortuiiatcly, it developed to bccome a local political situalioii aiid I can only assumc thc rcsidcnt who should have confirmcd the booking7, contactcd a nicmbcr or members of the c.ommunity Council, who in turn Iield an extraordinai'y general meeting of the Coiincil. l attL'iidLd thL mccling, held on /.ooin, whLrL aboLIt _IO r¢sidLnts supporiiiig thc PLI-soii who hlid failL'd lo Loiifiriii IhL bookinb7 wLrL' ()n %LrLLn. Cllr% LhiLIILllL7Ld thc Hdl I reselvation system, and a%kcd how volunteers could join the BSPFA Lolllllllttee. One Cllr proposed a Vote of No Coi)fidence in the BSPFA, which was iiot seconded. During the meeting, thc group organi7.ing thc evcnt namcd Jain Pot, issued a Statcmcllt Lirculatcd thi'ough the Community CounLil, which Inade %evei'al unfounded allegalions as to the way the hall coininittee operates. It al40 staled <1 Refugvee c)rgani7.atii)ii in North Statfoi'dshii'e liad conLaLtLd thc Charity Commission and tlic Coiiiinission for Ractal Equality. ThL BSPFA lias noi been contaclL'd from eithei. orgJaniz(iiion. The EISPFA hds for the past 25 year.4 oper<lt¢d in an open and transparent way. We operate a fair reservation system, and it 18 UP to 'users' to Lnsure they confirni any provisioiial rescrvations aiid not involvc othLrs, when they have fJilLd to do thcir lask propcrly. espccially when thc othcrs soinLtimcs don't know all thc faets. FinanL'ial Revieiv The maiii finaiicial risks to the cliarity are beiiig7 uiiable to raise 1.unds for tulure Inajor rcnovalions and rcncw4ils of csscntÉal plant and cquipmenl. loss ol" funding 1.rom ihc council and i-cduced use of tlie facilities. Thc committLe seeks to retain sufficient rcserves to financc fiittire rcpair and rcncwals costs of the hall building, and to Incet any unforeseen expenditui'e that may occur, by retainingr any surpluses geiiei?ted annually. Uiirestricted cash tiinds at .31 T)ecember 2023 were £24,580. The Memorial Sports and Community Hiill has been Considered by tlie Sports Council for Wales for Lottery funding towards buildingy the hall, they needed reassurance about ongoing Reveiiuc ftinding to operate thc hall. Borth Coininunity Couiicil were fully supportive of the ur&y¢nt nLcd for suLh a building to s¢rv¢ ihL Loininunity and niadc a major finanLidl conti'ibutioii towai-ds Ihe coiistruction. They also approved an annual supporting grant of £6K per aiiiium commencing Api"il 2000. sume years laler this was rais¢d to £8000. Tlie Committcc continucs to bc extrcmcly thkful to Borth Commuiiity Council for thc financial suppurt, whiLh at the end of the day is a coininunity facility. wliich requii'es ongoing maintenance, mucli of which has been major expenditure after 24 years of constant usage. Tlie Trustees approved this report on It is signed on their beh(Ilf by R Quant Trustee
Borth Sports and Playing Fields Association Receipts and Payments Aecount for the year ended 31 December 2023 2023 2023 2023 Unrestricted Restricted Total 2022 Total Receipts Volunta Donations Borth Community Couiicil CLredigFion County Couiicil - MUGA Lights income - Donations & Grants 1.600 8,000 1,600 8,000 1 ,494 8,000 8.02_3 Income li-om activities Hall hirc Sub-total Othcr rccLipts.' insuranLL claiiii lift Investnieiit income Bank inlerest Sub-total 14,226 23,826 2.770 14.226 23,826 2,770 16,724 34.241 436 27,031 436 27,031 86 18,608 Total recelpts Payments H<111 iiinnin costs CarLLthcr & clcaÈicr Water Light & hcat Website Repair & maintenance , heaters Rcpair & maintcnance , fixturcs, fittings, cquipmciit Repair & maintenance, porch Rcpair & maintenancc. lift Repair & maintenance , general Cateiing BT wifi Insurance Relurned deposit Liccnce fee Independent examination General expenses 27,031 27,031 34,241 5.357 264 4,523 150 1,622 1,245 5,947 3,374 4,056 5,357 264 4,523 150 1,622 1,245 5,947 3.374 4,056 3,923 2%() 4,615 3,076 484 500 399 1,673 100 414 2.299 310 20 540 75 30,196 414 2,299 310 20 540 75 522 253 15.942 Assct iircha5CS New Boiler aiid IIedting System Under Counter Fridge Total payments {Deticit)/Surplus for the year Cash fundg at l January 2023 Cash funds at 31 December 2023 23,076 239 23,076 239 15,782 1,022 53,511 (2C),479) 51,059 24,580 32.746 1,582 50,440 52,022 (26,479) 963 52,022 963 25,543
Borth Sports and Playing Fields Association Statement of Assets and Liabilities at 31 December 2023 2023 2023 Unrestrieted Restricted 2023 Total 2022 Total Cash funds 24,580 963 25.543 52,022 Othcr monetary assets Debtors for hall hire Credit tor prLpaid Total debtors 1,249 1.249 1,9.55 1.249 1.249 2,618 Assets retained for the charity's own use StiltLd (11 ¢ost- Hall building and grounds FixturLS and fittings Equipmcnt Total fixed a%8ets 617,791 ()17.791 617.791 96.781 73,705 17,531 17,292 617,791 732,103 708.788 96,781 17,531 114,312 Liabilities Trad¥ ¢rcdilors Uii.spent balance on grant held in tst for Borth WWI ProjeLI Committee Total liabilities 78% 788 1,693 253 1.041 253 1.041 253 1,946 Iyotes to the Accounts Restricted funds Tlie balance of £963 011 restricted funds at 31 December 2023 is made up of: Takc-otf, Borth fund Old Flall insurance money - retricted to Arts Proj ects. Neuadd Goffa Arts and Coiiununity Ventures fund 712 130 121 963 The Iinancial statements were approved by the trustees on their b¢halt"by and signcd on kloa R Quant Tnlee