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
Ch￿tY 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.

6. 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.
7. 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 FebA￿arY 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 th￿kful 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 t￿st
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
Tn￿lee