Our ref: TR/MACH/ROS021/694896 15 January 2024
Clare Mulderrig Rossendale Rays Special Needs Sports Club Marl Pits Swimming Pool Newchurch Road Rawtenstall Rossendale Lancashire BB4 7SW
Jack Ross Limited Barnfield House The Approach Manchester M3 7BX
Tel: 0161 832 4451 Fax: 0161 832 5316 Email: mail@jackross.co.uk Web: www.jackross.com VAT Reg No: 146 1439 74
claremulderrig@me.com
Dear Clare
Rossendale Rays Special Needs Sports Club
Accounts Year Ended 31[st] March 2023
We have the pleasure of enclosing your Accounts for the year ended 31[st] March 2023. This document is in .pdf format.
If you approve these Accounts, please print two copies and sign in black ink on the Trustees Report (Page 2) and the Balance Sheet (page 7). Please then return one signed copy to our office .
The Accounts need to be submitted to The Charity Commission, together with the Annual Return, by 31[st] January 2024, which can be done electronically. The Accounts have been pre-signed by me as the Independent Examiner to allow this to be completed in time. Please let us know if you require any assistance with this process.
Please let us know immediately if you have any queries regarding the accounts or require any amendment to the Accounts, Trustees’ Report or Chairman’s Report, which we have drafted.
We also enclose a statement of our charges, which we trust you will find satisfactory.
Yours sincerely
Umar Memon Managing Partner umar@jackross.co.uk
Jack Ross, Chartered Accountants is a trading name of Jack Ross Limited, registered in England and Wales as number 05774612. A list of directors can be obtained at the company’s registered office. Where we use the word ‘Partner’ we refer to a shareholder or director of Jack Ross Limited or employee or consultant with equivalent standing and qualifications. Registered to carry on audit work in the UK and Ireland and regulated for a range of business activities by the Institute of Chartered Accountants in England and Wales.
Charity Registration No. 1118428
ROSSENDALE RAYS SPECIAL NEEDS SPORTS CLUB TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
ROSSENDALE RAYS SPECIAL NEEDS SPORTS CLUB
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Mary Clare Mulderrig |
|---|---|
| Anthony David Pooler | |
| Heather Jane Walker | |
| James Harry Collier | |
| Charity number | 1118428 |
| Principal address | Marl Pits Swimming Pool |
| Newchurch Road | |
| Rawtenstall | |
| Rossendale | |
| Lancashire | |
| BB4 7SW | |
| Independent examiner | Umar Memon FCA |
| Jack Ross Chartered Accountants | |
| Barnfield House | |
| The Approach | |
| Manchester | |
| M3 7BX | |
| Bankers | TSB Bank |
| 55 Bank Street | |
| Rawtenstall | |
| BB4 7QN |
ROSSENDALE RAYS SPECIAL NEEDS SPORTS CLUB
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Chairperson’s report | 3 - 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the accounts | 8 - 9 |
ROSSENDALE RAYS SPECIAL NEEDS SPORTS CLUB
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
The trustees present their report and accounts for the year ended 31 March 2023.
The accounts of Rossendale Rays Special Needs Sports Club have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities Act 2011 and 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 published in October 2019.
Structure, governance and management
The club is managed by a committee, which aims to meet quarterly.
Trustees have been appointed from within the club's membership, based on long and valuable service to the club.
The trustees who served during the year were:
Mary Clare Mulderrig Anthony David Pooler Heather Jean Walker James Harry Collier
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The Board of Trustees recognises its ultimate responsibility for risk management.
The Trustees consider all substantial risks and where appropriate will implement systems to mitigate these risks.
The Charity’s expenditure is directly controlled by its Trustees. All payments need to be authorised by one of the trustees.
Objectives and activities
The charity's aim is to provide water-based opportunities for special needs and disabled (SEND) people and their families to benefit their health and well-being. To also help promote and support SEND family access to other sports.
These aims are achieved by providing
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Weekly family-fun swimming sessions of 2hrs duration on Sunday afternoons at Marl Pits Swimming Pool, Lancashire on 46 weeks per year.
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Weekly cycling sessions on Sunday afternoons at Marl Pits athletic track, Lancashire on approximately 30 weeks per year.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
The club hosts an average of 50-60 members including parents and siblings at each swim session; and 50-80 members at each cycling session. An overall members' database currently runs to some 400 families of over 1000 people.
Both sports’ sessions offer a supportive and non-judgemental recreational environment for members of all ages and with all manner of physical and learning disabilities.
Many members have progressed from being non-swimmers to confident swimmers through their connection with the club. Likewise all ages have progressed and learnt each week to ride a bike independently and become competent
1
ROSSENDALE RAYS SPECIAL NEEDS SPORTS CLUB
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Operational Performance
The charity incurs running costs of approximately £25,000-30,000 per year which are funded entirely from donations, grand aid and member subscriptions.
The attached financial statements show that the charity held a surplus of £63,199 for the year compared to the prior year of £47,311.
Reserves Policy
The club aims to maintain a financial reserve equal to 1-2 years annual turn-over, although this is not always possible.
At the year end the charity had £15,463 in the TSB reserve account and £40,483 in the TSB Current account.
On behalf of the board of trustees
Clare Mulderrig (Jan 15, 2024, 4:50pm) Mary Clare Mulderrig Trustee Dated: 15 Jan 2024
2
ROSSENDALE RAYS SPECIAL NEEDS SPORTS CLUB
CHAIRPERSON’S REPORT
FOR THE YEAR ENDED 31 MARCH 2023
Chairperson's Report for 2022/23
Another significant year
Our committee continues to provide family Swimming and Cycling sessions for members and their families on available Sundays throughout the year. We also include The Whitaker Museum inclusive Culture and Heritage sessions whenever possible with regular coffee mornings for parents along with social gatherings for families throughout the year. They have all become invaluable. With this in mind we are still looking to provide further support and become an Incorporated Charitable Organisation – to best serve and support our attending families.
We now have members listed in the register/database, from around 400+ families. We continue to average about 50-60 swimmers attending each week with a wide variety of special needs. Snowtubing allows 12 participants at each hour of booking. Cycling averages around 50 – cyclists attending with weather permitting. We have a core group of regular swimmers/cyclists attending most weeks along with those who attend when their "special need/disability" allows them to. We cater for any age, ranging from families with babies/young children up to older adults along with those in assisted living who attend with their carers. We continue as an inclusive club along with able bodied family members to ensure all can attend.
Latest - Cycling and Snowtubing Sessions
Rays provide weekly cycling, weather permitting.
Sessions are also planned midweek for various new groups – Tor View Special school to attend including Primary, Secondary, Further Education and College sessions.
After school sessions for school age children Adult sessions during the week.
Snowtubing continues weekly in the milder months with sessions also planned in school holidays.
Membership
Membership continues to grow each year with new members regularly joining us, particularly among infant/junior ages and those with more significant special needs. We continue to charge on a "drop in" basis each session/week. The nature of many "special needs" continues to show us that weekly attendance can be very difficult for a large number of members. Members continue to tell us this is much better for them.
Fundraising
As in previous years, we have had some very generous local business and individual support. This year we are bidding for funding from the Central Government HAF programme funding from LCC (Holiday Activities and Food initiative) We were also lucky to receive a number of significant donations that have kept pace with our overheads. The Annual Charity Bike ride will be back in May 2023.
Rays are also looking at Children in Need and Big Lottery funding with other grant funding organisations to cover our main costs.
Costs to members
We continue to review our charges and have reduced our charges to £3 per child/young person per tube, swim or cycle. Carers/parents now contribute £3 as they are also enjoying taking part in all activities and we need to keep an accurate online record of all attendees for both safeguarding records and to attract further funding with the increased number of attendees proving the need to provide sessions. We therefore heavily subsidise our members activities but we feel it is very important to encourage all age groups in the local community to work towards a healthier lifestyle and to benefit from more easily accessible sports. We have a “charges and fee waiver policy” should the need arise, to help families who may be in further financial need. This ensures club access for more families. Even through the pandemic we have found that families will rarely tell us if they are struggling with the cost of living. With this in mind, we have found it most beneficial to review this policy and implement free sessions to all families during the months that families may struggle the most financially e.g. summer with the higher cost of keeping children occupied or for a holiday; and on return to school in September when buying new uniforms and equipment; and before Christmas when struggling to buy all Christmas items. The committee agreed to provide free sessions to all families around these periods. This has now been extended to include all of January which means we will be providing free sessions for everyone for 3-4 months of the year.
3
ROSSENDALE RAYS SPECIAL NEEDS SPORTS CLUB
CHAIRPERSON’S REPORT
FOR THE YEAR ENDED 31 MARCH 2023
Equipment and Club Insurance
Rays’ own various hoists, mechanical changing equipment, various snowtubes, swimming aids/equipment that require regular maintenance and service. We own three containers full of 70+ adapted bikes and trikes.
We have annual public liability and full club insurance via Markel Insurance. Future Insurance will continue with Markel as their PL and club insurance includes all activities & fundraising individuals & costs less than NASCH, our previous insurers.
Awareness
Social media continues well on Facebook and WhatsApp
We save money by not having to run a website.
An online platform Ticketsource provides our booking system at:
https://www.ticketsource.co.uk/rossendale-rays-special-needs-sports-club
LCC host our information page in their Special Educational Needs and Disabilities (SEND) Directory at:
https://senddirectory.lancashire.gov.uk/kb5/lancashire/directory/service.page?id=ljmX7DEbBLs&localofferchannel=0
Younger, teenage volunteers continue to attend and are encouraged to complete any Duke of Edinburgh award and/or Rookie Lifeguard, Safeguarding and First Aid training if appropriate.
Notable events/purchases throughout the year
We hope to rent some space at The Whitaker Museum in the future to host a family hub. This would enable Rays’ to provide a much-needed Homebase for full family and carer support. CM is looking at a number of funding streams. Sessions continue each Sunday & will include the HAF programme during school holidays.
We will continue to purchase volunteers, members and cyclists t-shirts/hoodies/hi-viz jackets and beanie snow hats to help promote and inform the wider community about our club. This year they will be given out as usual by Santa at the Christmas party.
Trustees Annual Report to Charity Commission
An Independent Examiner’s Report will be required this year as income was again above £25,000.
An annual trustee’s return will be submitted to The Charity Commission once those accounts have been completed. Copies will be sent to all trustees.
Clare Mulderrig. Chairperson, 16th December 2023
4
ROSSENDALE RAYS SPECIAL NEEDS SPORTS CLUB
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ROSSENDALE RAYS SPECIAL NEEDS SPORTS CLUB
I report on the accounts of the charity for the year ended 31 March 2023, which are set out on pages 6 to 9.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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(i) examine the accounts under section 145 of the 2011 Act;
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(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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(iii) to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(a) which gives me reasonable cause to believe that in any material respect the requirements:
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(i) to keep accounting records in accordance with section 130 of the 2011 Act; and
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(ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act;
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have not been met; or
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(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Umar Memom FCA
Jack Ross Chartered Accountants
Barnfield House The Approach
Manchester M3 7BX
Dated: 15 January 2023
5
ROSSENDALE RAYS SPECIAL NEEDS SPORTS CLUB
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
| Unrestricted General Purpose Fund Notes £ Incoming resources from generated funds Donations and legacies 2 45,727 Total incoming resources 45,727 Resources expended 3 and 4 Charitable activities Provision of sporting activities 28,320 Governance costs 1,519 Total resources expended 29,839 Net expenditure for the year 15,888 Net transfers between fund in the year - Net movement in funds 16,012 Fund balances at 6 April 2022 47,311 Fund balances at 5 April 2023 63,199 |
Total 2023 £ 45,727 45,727 28,320 1,519 29,839 15,888 - 16,012 47,311 63,199 |
Total 2022 £ 75,342 75,342 69,444 1,408 70,852 4,490 - 4,490 42,821 47,311 |
|
|---|---|---|---|
6
ROSSENDALE RAYS SPECIAL NEEDS SPORTS CLUB
BALANCE SHEET
AS AT 31 MARCH 2023
| Notes Fixed assets Tangible assets Current assets Cash at bank and in hand Debtors Creditors: amounts falling due within one year Net current assets Total assets less current liabilities Income funds Unrestricted funds |
2023 £ 55,946 1,500 57,446 (2,091) |
£ 7,844 7,844 55,355 63,199 63,199 63,199 |
2022 £ 35,760 1,276 37,036 (2,140) |
£ 12,415 |
|---|---|---|---|---|
| 12,415 34,896 |
||||
| 47,311 | ||||
| 47,311 | ||||
| 47,311 |
The accounts were approved by the Trustees on …
..............................
Mary Clare Mulderrig Clare Mulderrig (Jan 15, 2024, 4:50pm) Trustee
7
ROSSENDALE RAYS SPECIAL NEEDS SPORTS CLUB
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2023
1 Accounting policies
1.1 Basis of preparation
Rossendale Rays Special Needs Sports Club is a charitable trust constituted in England and Wales. The address of the registered office is given in the charity information at the front of these financial statements. The nature of the charity’s operations and principal activities are detailed in the Trustee’s Report on pages 1 to 2 of these financial statements.
The financial statements have been prepared in accordance with 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) issued in October 2019, the Charities Act 2011 and UK Generally Accepted Practice.
The charity does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.
The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
1.2 Incoming resources
Donations, legacies and other forms of voluntary income are recognised as incoming resources when receivable, except insofar as they are incapable of financial measurement.
Incoming resources from charitable trading activity is recognised equally over the period during which the services are provided.
1.3 Resources expended
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct pay and non-pay costs and support costs relating to those activities.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and administrative office functions.
2 Donations and legacies
| Donations and gifts Grants Just Giving Subs & Membership LBT session tickets Bank interest Project Funding |
2023 £ 9,657 24,000 3,849 5,896 - 87 2,238 45,727 |
2022 £ 18,446 20,000 2,060 5,879 1,113 42 27,802 |
|---|---|---|
| 75,342 |
8
ROSSENDALE RAYS SPECIAL NEEDS SPORTS CLUB
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2023
3 Support costs
| Hire of facilities Session expenses Coaches expenses Wages Volunteer expenses Coach House rent and expenses Equipment & uniform Cleaning materials First aid & COVID-19 expenses Events, gifts & catering Sundry expenses Trampolining expenses Whitaker session expenses Cycling club expenses Ski Rossendale expenses Equipment repairs Bike ride expenses Fundraising costs Just giving fees Charity donations Training Depreciation 4 Governance costs Insurance QuickBooks Accountancy |
2023 £ 5,979 - 3,720 5,343 102 1,500 1,120 - - 2,716 226 576 221 1,161 - - - 465 320 - - 4,871 28,320 2023 £ 421 174 924 1,519 |
2022 £ 5,972 834 5,220 4,514 56 - 3,178 78 - 1,514 21 740 45 2,580 900 - - 559 285 38,105 72 4,771 |
|---|---|---|
| 69,444 | ||
| 2022 £ 421 123 864 |
||
| 1,408 |
5 Trustees
During the year, Mary Clare Mulderrig was paid £2,250 for co-ordinating Lancashire Break Time sessions and Heather Jane Walker was paid £287.70 to cover accounting software and payroll licence fees incurred.
6 Employees
There were no employees during the year.
7 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
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