**REGISTERED CHARITY NUMBER: 1125545** Report of the Trustees and Unaudited Financial Statements for the Year Ended 26 June 2025 for Deva Boxing Centre Johnstone Howell & Co Unit 2 The Oaks Stanney Mill Lane Chester Cheshire CH2 4HY Deva Boxing Centre Contents of the Financial Statements for the Year Ended 26 June 2025 |||Page|| |---|---|---|---| |Report of the Trustees||1|| |Independent Examiner's Report||2|| |Statement of Financial Activities||3|| |Balance Sheet||4|| |Notes to the Financial Statements|5|to|9| |Detailed Statement of Financial Activities||10|| Deva Boxing Centre ## Report of the Trustees for the Year Ended 26 June 2025 The trustees present their report with the financial statements of the charity for the year ended 26 June 2025. 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 promotion of community participation in healthy recreation in particular by the provision of facilities for the participation in amateur boxing. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1125545 ## **Principal address** 3D Chester Bank Business Centre River Lane Saltney Chester CH4 8SL ## **Trustees** J Moss Ms C Carr D L Snelgrove ## **Independent Examiner** A M Bagnall Johnstone Howell & Co Unit 2 The Oaks Stanney Mill Lane Chester Cheshire CH2 4HY ## **TANGIBLE FIXED ASSETS** The significant tangible fixed assets of the charity comprise of two boxing rings and associated boxing and gym equipment. These items were donated to the charity in 2008. Recent grant funding, including amounts received from Sports Wales, have enabled the charity to further improve the available sporting facilities. Approved by order of the board of trustees on 8 December 2025 and signed on its behalf by: Ms C Carr - Trustee Page 1 Independent Examiner's Report to the Trustees of Deva Boxing Centre ## **Independent examiner's report to the trustees of Deva Boxing Centre** I report to the charity trustees on my examination of the accounts of Deva Boxing Centre (the Trust) for the year ended 26 June 2025. ## **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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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. A M Bagnall Johnstone Howell & Co Unit 2 The Oaks Stanney Mill Lane Chester Cheshire CH2 4HY 8 December 2025 Page 2 Deva Boxing Centre ## Statement of Financial Activities for the Year Ended 26 June 2025 ||||2025|2024| |---|---|---|---|---| ||||Unrestricted|| ||||fund|Total funds| ||Notes||£|£| |**INCOME AND ENDOWMENTS FROM**||||| |Donations and legacies|||24,031|21,243| |Other trading activities||2|11,751|9,245| |**Total**|||35,782|30,488| |**EXPENDITURE ON**||||| |Raising funds|||2,025|7,110| |**Charitable activities**||||| |Participation in amateur boxing|||26,080|22,067| |Other|||469|426| |**Total**|||28,574|29,603| |**NET INCOME**|||7,208|885| |**RECONCILIATION OF FUNDS**||||| |Total funds brought forward|||15,194|14,309| |**TOTAL FUNDS CARRIED FORWARD**|||22,402|15,194| |||||| The notes form part of these financial statements Page 3 Deva Boxing Centre ## Balance Sheet ## 26 June 2025 ||||2025|2024| |---|---|---|---|---| ||||Unrestricted|| ||||fund|Total funds| ||Notes||£|£| |**FIXED ASSETS**||||| |Tangible assets||5|2,132|3,111| |**CURRENT ASSETS**||||| |Cash at bank|||20,745|12,533| |**CREDITORS**||||| |Amounts falling due within one year||6|(475)|(450)| |**NET CURRENT ASSETS**|||20,270|12,083| |**TOTAL ASSETS LESS CURRENT**||||| |**LIABILITIES**|||22,402|15,194| |**NET ASSETS**|||22,402|15,194| |**FUNDS**||7||| |Unrestricted funds|||22,402|15,194| |**TOTAL FUNDS**|||22,402|15,194| The financial statements were approved by the Board of Trustees and authorised for issue on 8 December 2025 and were signed on its behalf by: C Carr - Trustee The notes form part of these financial statements Page 4 Deva Boxing Centre ## Notes to the Financial Statements for the Year Ended 26 June 2025 ## **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. ## **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. ## **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. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. - Improvements to leasehold property in accordance with the lease period Gym equipment - 20% on cost Fixtures and fittings - 20% on cost ## **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. ## **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. continued... Page 5 Deva Boxing Centre ## Notes to the Financial Statements - continued for the Year Ended 26 June 2025 ## **2. OTHER TRADING ACTIVITIES** |Boxing events and shows
Sponsorships|2025
£
5,845
5,906
11,751|2024
£
2,595
6,650
9,245| |---|---|---| ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 26 June 2025 nor for the year ended 26 June 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 26 June 2025 nor for the year ended 26 June 2024. ## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |**INCOME AND ENDOWMENTS FROM**|Unrestricted
fund
£| |---|---| |Donations and legacies|21,243| |Other trading activities|9,245| |**Total**|30,488| |**EXPENDITURE ON**|| |Raising funds|7,110| |**Charitable activities**|| |Participation in amateur boxing|22,067| |Other|426| |**Total**|29,603| |**NET INCOME**|885| |**RECONCILIATION OF FUNDS**|| |Total funds brought forward|14,309| |**TOTAL FUNDS CARRIED FORWARD**|15,194| continued... Page 6 Deva Boxing Centre ## Notes to the Financial Statements - continued for the Year Ended 26 June 2025 ## **5. TANGIBLE FIXED ASSETS** |**5.**|**TANGIBLE FIXED ASSETS**|||||| |---|---|---|---|---|---|---| |||Improvements||||| |||to|||Fixtures|| |||leasehold||Gym|and|| |||property|equipment||fittings|Totals| |||£||£|£|£| ||**COST**|||||| ||At 27 June 2024 and 26 June 2025|6,650||21,266|5,597|33,513| ||**DEPRECIATION**|||||| ||At 27 June 2024|6,649||19,928|3,825|30,402| ||Charge for year|-||270|709|979| ||At 26 June 2025|6,649||20,198|4,534|31,381| ||**NET BOOK VALUE**|||||| ||At 26 June 2025|1||1,068|1,063|2,132| ||At 26 June 2024|1||1,338|1,772|3,111| |**6.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**||**YEAR**|||| ||Other creditors||||2025
£
475|2024
£
450| |**7.**|**MOVEMENT IN FUNDS**|||||| ||**Unrestricted funds**||At 27.6.24
£||Net
movement
in funds
£|At 26.6.25
£| ||General fund|||15,194|7,208|22,402| ||**TOTAL FUNDS**|||15,194|7,208|22,402| ||Net movement in funds, included in the above are as follows:|||||| ||**Unrestricted funds**||Incoming
resources
£||Resources
expended
£|Movement
in funds
£| ||General fund|||35,782|(28,574)|7,208| ||**TOTAL FUNDS**|||35,782|(28,574)|7,208| |||||||| continued... Page 7 Deva Boxing Centre ## Notes to the Financial Statements - continued for the Year Ended 26 June 2025 ## **7. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |Net|| |---|---| |movement|| |At 27.6.23
in funds|At 26.6.24| |£
£|£| |**Unrestricted funds**|| |General fund
14,309
885|15,194| |**TOTAL FUNDS**
14,309
885|15,194| |Comparative net movement in funds, included in the above are as follows:|| |Incoming
Resources
resources
expended
£
£
**Unrestricted funds**|Movement
in funds
£| |General fund
30,488
(29,603)|885| |**TOTAL FUNDS**
30,488
(29,603)|885| |A current year 12 months and prior year 12 months combined position is as follows:|| |Net
movement
At 27.6.23
in funds|At 26.6.25| |£
£
**Unrestricted funds**|£| |General fund
14,309
8,093|22,402| |**TOTAL FUNDS**
14,309
8,093|22,402| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**|Incoming
Resources
resources
expended
£
£|Movement
in funds
£| |---|---|---| |General fund|66,270
(58,177)|8,093| |**TOTAL FUNDS**|66,270
(58,177)|8,093| continued... Page 8 Deva Boxing Centre Notes to the Financial Statements - continued for the Year Ended 26 June 2025 ## **8. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 26 June 2025. Page 9 Deva Boxing Centre |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Grants
Admissions
**Other trading activities**
Boxing events and shows
Sponsorships
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Wages
**Other trading activities**
Licences and insurance
**Charitable activities**
Rent and service charges
Light and heat
Telephone and internet
Postage and stationery
Repairs and maintenance
Cleaning
Gym equipment
Fixtures and fittings
**Support costs**
**Governance costs**
Accountancy
Total resources expended
**Net income**|Detailed Statement of Financial Activities
for the Year Ended 26 June 2025|2025
£
-
24,031
24,031
5,845
5,906
11,751
35,782
-
2,025
15,037
3,598
-
327
4,879
1,260
270
709
26,080
469
28,574
7,208|2024
£
3,000
18,243
21,243
2,595
6,650
9,245
30,488
4,520
2,590
12,906
5,625
338
242
2,225
-
22
709
22,067
426
29,603
885| |---|---|---|---| ||||| This page does not form part of the statutory financial statements Page 10