REGISTERED CHARITY NUMBER: 1113745
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2021
for
PETER ALLISS MASTERS
PETER ALLISS MASTERS
Contents of the Financial Statements for the Year Ended 31 December 2021
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 13 |
PETER ALLISS MASTERS
Reference and Administrative Details for the Year Ended 31 December 2021
TRUSTEES Mrs J A Alliss K J Atkins J B Slocombe (resigned 02.10.23) Mrs F R Dowty (resigned 03.10.23) S P G Alliss (appointed 10.11.23) PRINCIPAL ADDRESS Bucklands Churt Road Hindhead Surrey GU26 6HY REGISTERED CHARITY 1113745 NUMBER INDEPENDENT EXAMINER Knox Cropper LLP Chartered Accountants Office Suite 1 Haslemere House Lower Street Haslemere Surrey GU27 2PE
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PETER ALLISS MASTERS
Report of the Trustees for the Year Ended 31 December 2021
The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. 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 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objective of the charity is to relieve disabled children by the provision of wheelchairs so as to improve their conditions of life.
Throughout the UK and Ireland each year thousands of children are born with disabilities that severely affect their mobility, causing very real limits on their quality of life. This can be dramatically improved by the use of a modern and sophisticated powered wheelchair, giving the freedom and mobility to gain a degree of independence.
The charity’s aim is to raise monies and to encourage golf clubs, societies, businesses and individuals to get involved and provide funds for a chair in their name for a child near their local area Over successive years the charity has provided well in excess of 1,000 chairs around the UK
The cost of chairs can vary enormously with a price tag between £3,000 and £13,000. They are built to a design that meets the specific needs of each child.
The charity raises funds in its own right but also works with and encourages other organisations, notably golf clubs, to raise monies in their own name for the purchase of powered wheelchairs for disadvantaged children with special needs.
Significant activities
Following Peter Alliss' death in 2020, the family and Trustees wanted to continue his work with disadvantaged children and so the 2021 Peter Alliss Masters Tournament took place at the end of September. Supported by our many generous sponsors we held a glorious event on a sunny autumn day where seven of the eight 2021 chairs were presented.
The charity also continued fund raising via the running of its charity auction of donated items. The income is used to purchase powered wheelchairs of a type and design that the state will not provide for children with disability and special needs.
Public benefit
The Trustees confirm that they have considered the general guidance issued by the Charity Commission in connection with public benefit in setting the objectives of the charity and in particular they have considered how planned activities further the charity's objects.
The charity benefits the public via the provision of modern and sophisticated powered wheelchairs to disabled children, enabling them to gain a degree of independence.
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PETER ALLISS MASTERS
Report of the Trustees for the Year Ended 31 December 2021
ACHIEVEMENT AND PERFORMANCE
Fundraising activities
Having been forced to cancel the annual golf tournament in 2020 due to the Covid-19 pandemic, the Trustees are pleased to report that the event was able to be run in 2021. The event celebrated the life of the late Peter Alliss by continuing his work with disadvantaged children. Whilst income was down in comparison to previous tournaments, the sponsorship received allowed the event to go ahead and generate additional donations. The day was completed in the evening by a Gala dinner where a further £5,000 pounds was raised which translates to our first chair of 2022.
The charity raised and contributed towards the purchase of four powered wheelchairs in its own right valued at £11,865 and assisted other part purchases valued at £13,947. In addition, golf clubs and other organisations placed a further £41,455 with the charity to be spent specifically on the purchase of a further ten chairs which were provided to children on their own nomination.
FINANCIAL REVIEW
Financial position
Following the cancellation of the annual golf tournament in 2020 due to the global pandemic, 2021 was a year of rebuilding. The family of Peter Alliss and Trustees of the charity wanted to continue his work with disadvantaged children and took the decision to utilise funds for that purpose. This resulted in a deficit for the year of £21,379 overall, with £21,153 of this being the spending from restricted funds on the provision of wheelchairs.
The charity is very grateful for the generous donations in the year which, amounted to £40,769 (2020: £53,879). The charity also raised £2,075 via its charity auction. These funds, together with brought forward reserves, enabled £67,267 (2020: £57,485) to be spent on the provision of specialist wheelchairs to children in need. Most of these chairs were purchased through the charity’s Golf Chair Scheme, set up with a number of dealers in powered wheelchairs and mobility aids.
The deficit on unrestricted funds amounted to £226 (2020: Surplus of £10,946). The Trustees are pleased with the result given the difficult economic and operational challenges encountered during the year.
Reserves policy
The charity runs an annual golf tournament to which members and supporters are invited, in recognition of the efforts to raise funds for the purchase of wheelchairs. Although the cost of the tournament is borne by the entry fees paid by the corporate entries, the charity maintains sufficient funding to underwrite the cost of the event if necessary. This traditionally amounts to approximately £18,000.
At the 31st December 2021, unrestricted reserves totalled £53,970 (2020: £54,196). Restricted funds, which are for the purpose of providing wheelchairs to children to aid their independence, amounted to £2,464 (2020: £23,617).
FUTURE PLANS
The charity’s aim is to continue to raise monies and to encourage golf clubs, societies, businesses and individuals to get involved and provide funds for a chair in their name for a child near their local area. This will be via the annual golf tournament, donations, and from the proceeds of the charity auction.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Charity constitution
The Constitution was adopted on the 26th September 2005 and amended on 7th March 2006, 20th August 2009 and 19th September 2016.
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PETER ALLISS MASTERS
Report of the Trustees for the Year Ended 31 December 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees
Recruitment of Trustees is carried out through advertisement throughout the golfing community and more generally in order to recruit the required skills for administering the charity. From this, candidates are long-listed and interviewed prior to election by the Board of Trustees.
Each of the Trustees shall retire with effect from the conclusion of the next annual general meeting after his or her appointment but shall be eligible for re-election at that annual general meeting. Thereafter, Trustees will serve for a period of three years, after which they shall retire with effect from the conclusion of the third annual general meeting after his or her appointment, but shall be eligible for re-election at that annual general meeting. There is no limit to the number of times a member may stand for re-election as a Trustee.
Induction and training of new trustees
New trustees are informed of their legal obligations under charity law, the Charity Commission guidance on public benefit, the content of the foundation, the committee and decision-making processes, and recent financial performance of the Charity.
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 15 February 2024 and signed on its behalf by:
Mrs J A Alliss - Trustee
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Independent Examiner's Report to the Trustees of Peter Alliss Masters
Independent examiner's report to the trustees of Peter Alliss Masters
I report to the charity trustees on my examination of the accounts of Peter Alliss Masters (the Trust) for the year ended 31 December 2021.
This report is made solely to the Trustees, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might carry out an Independent Examination of the financial statements in accordance with the General Directions given by the Charity Commissioners and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and Charity’s Trustees, as a body, for our work, for this report, or for the opinions we have formed.
Responsibilities and basis of report
As the charity trustees of the Trust 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 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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do 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.
James Holland-Leader FCA
Knox Cropper LLP Chartered Accountants Office Suite 1 Haslemere House Lower Street Haslemere Surrey GU27 2PE
15 February 2024
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PETER ALLISS MASTERS
Statement of Financial Activities for the Year Ended 31 December 2021
| Unrestricted Restricted fund funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 4,592 36,177 Charitable activities 5 Charitable Activities 4,876 - Other trading activities 3 11,640 - Investment income 4 - - Total 21,108 36,177 EXPENDITURE ON Raising funds 6 10,622 - Charitable activities 7 Charitable Activities 10,712 57,330 Total 21,334 57,330 NET INCOME/(EXPENDITURE) (226) (21,153) RECONCILIATION OF FUNDS Total funds brought forward 54,196 23,617 TOTAL FUNDS CARRIED FORWARD 53,970 **2,464 ** |
2021 Total funds £ 40,769 4,876 11,640 - 57,285 10,622 68,042 78,664 (21,379) 77,813 **56,434 ** |
2020 Total funds £ 53,879 7,363 5,364 17 66,623 1,408 58,319 59,727 6,896 70,917 77,813 |
|---|---|---|
The notes form part of these financial statements
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PETER ALLISS MASTERS
Balance Sheet 31 December 2021
| Unrestricted Restricted fund funds Notes £ £ CURRENT ASSETS Debtors 11 2,102 2,464 Cash at bank 53,068 - 55,170 2,464 CREDITORS Amounts falling due within one year 12 (1,200) - NET CURRENT ASSETS 53,970 2,464 TOTAL ASSETS LESS CURRENT LIABILITIES 53,970 2,464 NET ASSETS 53,970 2,464 FUNDS 13 Unrestricted funds Restricted funds TOTAL FUNDS |
2021 Total funds £ 4,566 53,068 57,634 (1,200) 56,434 56,434 56,434 53,970 2,464 **56,434 ** |
2020 Total funds £ 500 78,748 79,248 (1,435) 77,813 77,813 77,813 54,196 23,617 77,813 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 15 February 2024 and were signed on its behalf by:
J A Alliss - Trustee
K J Atkins - Trustee
The notes form part of these financial statements
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PETER ALLISS MASTERS
Notes to the Financial Statements for the Year Ended 31 December 2021
1. ACCOUNTING POLICIES
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 2019)', 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.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial Statements have been prepared to give a 'true and fair view' and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent to provide a 'true and fair view'. The departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities Statement of Recommended Practice effective from 1 April 2015 which has since been withdrawn.
The financial statements are prepared in sterling which is the functional currency of the charity.
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 reliably.
Legacies and donations are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected.
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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
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.
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PETER ALLISS MASTERS
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
1. ACCOUNTING POLICIES - continued
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2. DONATIONS AND LEGACIES
| Donations 3. OTHER TRADING ACTIVITIES Charity auction Golf tournament entry fees 4. INVESTMENT INCOME Deposit account interest 5. INCOME FROM CHARITABLE ACTIVITIES Activity Golf chair scheme commission Charitable Activities 6. RAISING FUNDS Raising donations and legacies Postage and stationery Computer expenses Venue hire |
2021 £ 40,769 2021 £ 2,075 9,565 11,640 2021 £ - 2021 £ 4,876 2021 £ 379 - - 379 |
2020 £ 53,879 2020 £ 5,364 - 5,364 2020 £ 17 2020 £ 7,363 2020 £ 82 298 1,028 1,408 |
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PETER ALLISS MASTERS
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
6. RAISING FUNDS - continued
| Other trading activities | |||||
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| £ | £ | ||||
| Purchases | 10,243 | - | |||
| Aggregate amounts | 10,622 | 1,408 | |||
| 7. | CHARITABLE ACTIVITIES COSTS | ||||
| Grant | Support | ||||
| funding of | costs (see | ||||
| activities | note 8) | Totals | |||
| £ | £ | £ | |||
| Charitable Activities | **67,267 ** | 775 | 68,042 | ||
| 8. | SUPPORT COSTS | ||||
| Governance | |||||
| costs | |||||
| £ | |||||
| Charitable Activities | 775 |
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.
Trustees' expenses
| 2021 £ Trustees' expenses 175 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 8,642 45,237 Charitable activities Charitable Activities 7,363 - Other trading activities 5,364 - Investment income 17 - Total 21,386 45,237 EXPENDITURE ON Raising funds 1,408 - |
2020 £ 234 Total funds £ 53,879 7,363 5,364 17 66,623 1,408 |
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PETER ALLISS MASTERS
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
| 10. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | |
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| fund | funds | funds | |||
| £ | £ | £ | |||
| Charitable activities | |||||
| Charitable Activities | 9,032 | 49,287 | 58,319 | ||
| Total | 10,440 | 49,287 | 59,727 | ||
| NET INCOME/(EXPENDITURE) | 10,946 | (4,050) | 6,896 | ||
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 43,250 | 27,667 | 70,917 | ||
| TOTAL FUNDS CARRIED FORWARD | 54,196 | 23,617 | 77,813 | ||
| 11. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Prepayments and accrued income | 4,566 | 500 | |||
| 12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Other creditors | 1,200 | 1,435 | |||
| 13. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At | 1.1.21 | in funds | 31.12.21 | ||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 54,196 | (226) | 53,970 | ||
| Restricted funds | |||||
| Golf Chairs | 23,617 | (21,153) | 2,464 | ||
| TOTAL FUNDS | 77,813 | **(21,379) ** | **56,434 ** |
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PETER ALLISS MASTERS
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
13. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 21,108 | (21,334) | (226) |
| Restricted funds | |||
| Golf Chairs | 36,177 | (57,330) | (21,153) |
| TOTAL FUNDS | 57,285 | (78,664) | **(21,379) ** |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| At 1.1.20 | in funds | 31.12.20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 43,250 | 10,946 | 54,196 |
| Restricted funds | |||
| Golf Chairs | 27,667 | (4,050) | 23,617 |
| TOTAL FUNDS | 70,917 | 6,896 | 77,813 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 21,386 | (10,440) | 10,946 |
| Restricted funds | |||
| Golf Chairs | 45,237 | (49,287) | (4,050) |
| TOTAL FUNDS | 66,623 | (59,727) | 6,896 |
Golf Chairs Fund: This fund consists of monies raised via golf clubs, societies, businesses and individuals for the purpose of providing powered wheelchairs to children in need.
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PETER ALLISS MASTERS
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
13. MOVEMENT IN FUNDS - continued
During the year funds restricted for this purpose were received from:
| Moseley Golf Club Alliss Invitational Blacknest Sandiway Castlerock Ferndown British Turkey Federation Boston Golf Club Boundary Lakes Colin Brumpton Bearwood Lakes Golf Club Herts Police Golf Cranleigh Golf Club Hampshire Police Golf Section |
2021 £ - - - - - - 11,000 - - 10,000 5,000 2,213 5,500 2,464 36,177 |
2020 £ 500 15,315 3,800 8,607 3,000 6,315 6,750 2,600 (1,650) - - - - - **45,237 ** |
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14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2021.
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