## **Trustees’ Annual Report for the period** **From** 01/01/2024 **to** 31/12/2024 **Charity name:** Coventry Asian Sports Federation **Charity registration number:** 1129955 ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To promote sports amongst citizens of Asian
origin, and to encourage multicultural
organisations into participating in sporting
events.| |||Promotion of kabaddi sports through the| |Summary of the main||holding of an annual tournament, and by| |activities in relation to those||holding various exhibition matches between| |purposes for the public|Para 1.17 and|visiting sports teams from around the world.| |benefit, in particular, the|1.19|| |activities, projects or services||Providing training to youths in kabaddi and| |identified in the accounts.||encouraging youngsters to join this sport| |||throughout the year.| |Statement confirming||| |whether the trustees have||| |had regard to the guidance
issued by the Charity|Para 1.18|Yes| |Commission on public||| |benefit||| |**Achievements and Performance**||| ||SORP reference|| |Summary of the main||| |achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a|Para 1.20|The charity has continued to promote sports
of an Asian origin in the UK. The annual
kabaddi tournament was held once again in
Coventry, with funds generated through
sponsorships, donations and ticket sales.| |whole.||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|The charity was in a strong financial position
at the end of December 2024, with its
reserves increasing significantly over the
year.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|Reserves are held only in the short-term and
are used towards the next tournament the
following year.| |Amount of reserves held|Para 1.22|£54,227| |Reasons for holding zero
reserves|Para 1.22|Not applicable| |Details of fund materially in
deficit|Para 1.24|Not applicable| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Not applicable| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document|Para 1.25|Constitution adopted 1 February 2009,
amended on 10 June 2015.| |How is the charity
constituted?|Para 1.25|Trust| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Appointed by existing trustees| ## **Reference and Administrative details** |Charity name|Coventry Asian Sports Federation| |---|---| |Other name the charity uses|| |Registered charity number|1129955| |Charity’s principal address|16 Barnack Avenue
Coventry
CV3 6LA| **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---| ||Mr Satnam Singh
Gill|||| ||Mr Bhajan Singh
Samra|||| ||Mr Shinder Singh
Pahal|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Not applicable Name and objects of the charity on whose behalf the assets are held and how this Not applicable falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets Not applicable from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**| |---|---|---| |**Type of**
**adviser**
**Name**
**Address**||| |Accountants|Sachdev & Co.|5 Albany Road, Earlsdon, Coventry, CV5 6JQ| |||| |||| |||| |**Name of chief executive or names of senior staff members (Optional information)**||| ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** |**Signed** **on behalf of the**|**charity’s trustees**|| |---|---|---| |**Signature(s)**
**Full name(s)**
**Position (e.g. Secretary,**
**Chair, etc) **
**Date**||| ||Bhajan Singh Samra|Satnam Singh Gill| ||
Trustee|Trustee| ||23 October 2025|| ||23 October 2025|| CHARITY COMMISSION FOR F.NGLAND AND WALES Coventry Asian Sports Federation Charity No Annual Accounts for the Period 01 January 2024 31 December 2024 1129955 To Section A Statement of f inancial activities Restrtcted income funds Recommended Categories by activity Unrestricted funds Endowment funds Prior year funds Totsl funds Incoming resources (Note 3 Income and endowments from: F01 F02 F03 F04 F05 Donations and legacies Charitable actsvitses S01 59,850 59,850 96,997 S02 Other trading activities Investrnenls S03 42,280 42,280 15,030 S04 Separate material item of income Other sos S06 357 102,487 357 102,487 Total Resources expended (Note 6) Expenditure on: Raising funds Charitable activities S07 112,027 S08 84,229 84,229 68,809 S09 Separate material item of expense Other Slo S11 3,400 87,629 3,400 87,629 6,000 74,809 Total S12 Net incomel(expenditure) before investment gainsl(losses) S13 14,858 14.858 37,218 Net 98inslllossesl on investments S14 Net incomellexpenditure) Extraordinary items Transfers between funds other recognised gainsl(losses): S1S 14,858 14,858 37,218 S16 S17 Gains and105ses on revaluation of fixed assets for the charrtys own use Other gainslllossesl Net movement in funds S18 S19 S20 14,858 14,858 37,218 Reconciliation of funds." Total funds brought foTrvard S21 50,434 65,292 50,434 65,292 13,216 50,434 Total funds carried forward S22 Section B Balance sheet Restricted income funds Unrestricted funds Endowment Totsl thls lunds year Total last year Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Note 15) (Note 14) (Note 16) {Note 17) Total fixed assets 801 B02 B03 B04 805 Current assets Stocks (Note 18} Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets 806 B07 11,065 11,065 46,957 B08 B09 54,227 65,292 54,227 65,292 13,077 60,034 B10 Creditors: amounts falling d*Je within one year (Note 20) 9,600 811 Net current assets/(liabilities) B12 65,292 65,292 50,434 Total assets less current liabllities B13 65,292 65,292 50,434 Creditors: amounts falling due after one year (Note 20) Provisions for liabilities B14 B15 Total net assets or liabillties Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve B16 65,292 65,292 50,434 817 818 B19 65,292 65,292 50,434 820 Total funds B21 65,292 65,292 50,434 Signed by one or twstees on behalf of all the trustees Date of approval ddlmml Signature Print Name Bha'an Sin h Samra 2311012025 Satnam Sin h Gill 2311012025 Section C Notes to the accounts Note 1 Basis of preparation This section should be completed by all charities. 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordan￿ with: the Statement of Recommended Practitr: Accounting and Reporting by Charities prepartng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. 1.2 Going concern If there are material uncertainties related to events or conditions that cast significant doubt on the charitys ability to continue as a going concern, please pmvide the following details or state "Not applicable", rf appropriate." An explanation as to those factors that support the conclusion that the charity is a going concem. Not applicable Disclosure of any uncertainties that make the going concern assumption doubtful" Not applicable Where accounts are not prepared on a going concem basis. please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concem. Not applicable 1.3 Change of accounting policy The accounts present a true and fair view and the accounting policies adopted are those outlined in note {2.2 }. Yes No Please disclose." (i) the nature of the change in accounting policy,. Not applicable (li) the reasons why applying the new accounting policy provides more reliable and more relevant information,. and Not applicable (iii) the amount of the adjustment for each line affected in the current period, each prior period présented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP. Not applicable 1.4 Changes to accounting estimates No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes No Please disclose." (i) the nature of any changes." Not applicable (li) the effect of the change on in=ome and expensa or assets and Ilabilities for the current period." and Not applicable (iii) where practicable, the effect of the change in one or more future periods. Not applicable 1.5 Materlal prior year errors No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes No Please dAsclose.' (i) the nature of the priorperiod ermr," Not applicable (li) for each prior period presented in the accounts, the amount of the correction for each account line item affected.. and Not applicabl• (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts. Not applicablo Section C Notes to the accounts (cont) Note 2 2.2 INCOME Accounting policies This standard list ofaccounting polAcies has been applied by the Gharity ex￿pt for those ticked~No- or'N/a'. Where a diffe￿nt or addition81 policy has been adopted then this is detailed in the box below. Recognition of income These are ineluded in the Ststement of Financial Activities (SOFA) when.. the Charity becomes entitled to the resources; it is more likety than not that the trustees will receive the resources.. and the monetary value can be measured with sufficient reliability. Yes No Nla There has been no offsetting of assets and liabilities. or incorne and expenses. unless required or permitted by the FRS 102 SORP or FRS 102. Yes No Nla Offsetting Yes No Nla Grants and donab'ons are only included in the SOFA when the general income recognTtion erpteria are met {5.10 to 5.12 FRS102 SORP). Grants and donations In the case of perfomanee related grants, income must only be recognised to the extent that the charity has provided the speafied go¢)ds or ServI￿S as entitlement to the grant only occurs when the perforynance related ¢onditions are met (5.16 FRS 102 SORPI. Legacies are induded in the SOFA when re￿Ipt is probable, that is, when there has been granl of probate, the executors have established that there are stjfficient assets in the estste and any conditions attached to the legacy are either within the control of the charity or have been mel. Yes No Nla Legacies Yes No Nla Yes No Nla Govemment grants The charity has re￿iVed government grants in the reporting period GrftAd re￿¥vable is included in income when there is a valid dedaration from the donor. Any Grft Aid amount recovered on a donation is considered lo be part of that g¢ft and is treated as an addition lo the same fvnd as the initial donation unless the donor or the tems of the appeal have specified otherwise. Tax reclaims on donations and gifts Yes No Nla Yes No Nla Contractual income and This is only included in the SOFA On￿ the charity has provided the related goods or perfonnance related servi￿$ or Mel the perf0mlan￿ related conditions. grants Yes No Nla Donated goods Donated go¢)ds are measured at fair value (the amount for which the asset could be exchanged) unless imprath'cal to do so. The cost of any stock of goods donated for distribution to benefiaaries is deemed to be the fair value of those gifts at the time of their re￿ipt and they are recognised on receipt. In the reporting peri¢)d in which the stocks are distributed, they are recognised as an expense at the carying amount of the stocks at distribution. Donated goods for resale are measured at fair value on inib'al recognition, which is the expected proceeds from sale less the expected costs of sale. and recognised in 'lncome from other trading activib'es, wsth the corresponding stock recognised in the balan sheet. On ils sale the value of stock is charged against'lncome from other trading actIv￿es, and the proceeds from sale are also recognised as'lncome from other trading activities,. Yes No Nla Yes No Nla Yes No Nla Goods donated for on-goirsg use by the ¢harity are recognised as tangible fLxed assets and included in the SOFA as incoming resour￿$ when re￿ivab[e. Yes No Nla Gifts in kind for use by the ¢harity are induded in the SOFA as income from donations when re￿1V¥ble. Yes No Nla Donated services and facilities Donated Servi￿ and facilities are induded in the SOFA when re￿Ned al the value of the grfl to the charity provided the value of Ihe gfft can be measured reliably. Donated ServI￿S and facilities that are consumed immediately are re￿gnised as income wrth an equivalent amount retognised as an expense under the appropriate heading in the SOFA. Yes No Nla Yes No Nla Support costs The Charity has In￿rred expend¢ture on support costs. Yes No Nla Thcs i￿111* nf vAllin*￿Thi hAln io intrliiAtsf4 hii+ IR Volunteer help in the trustees. annual ￿pOrt. es No Incomg from Interest. royalties and dlvldends This 1$ included in the accounts when receipt is probable and the amount ￿CeiVable can be measured reliably. es No Nla Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations subscriptlons and Legacies. Membership subscriptions which gives a member the right lo buy servi￿$ or other benefits are recognised as income earned from the provision of good5 and services as income from charitable aclivilies. es No Nla Yes No Nla Sottlement of Insurance claims Insurance claims are only included in the SOFA when the general income recognition crileri8 are mel {5.10 10 5.12 FRS102 SORP) and are ineluded as an item of other income in the SOFA. Yes No Nla Investment gains and lo$ses This includes any reolised or unrealised ga￿nS or losse$ on the sale of investments and any gain or loss resulting from revaluing investments lo market value at the end of the year. 2.3 EXPENDITURE AND LIABILITIES Liability rocognition Liabilities are re¢ognised where il is more likely than not that there is a legal or conslruclive ooligation committing the charity to pay out resources and the amount of the obligation ¢an be measured with reasonable ￿rtainty. Support costs have been allocated betsveen govemance costs and other support. Governance Costs comprise a51 costs involving public accountability of the charity and its compliance with regulation and good practice. Yes No Nla es GovernanGe and support costs Support costs include central functK)ns and have been allocated lo activity cost categories on a basis consistent with the use of resources, eg allocating propety costs by floor areas, or per capila. staff costs by the time spent and other costs by their usage. Yes No Nla Where the charity gives a grant with conditions for its payrnenl being a specific level of Grants with perfomiance service or output lo be provided, such grants are only recognised in the SOFA once the conditions recipient of the grant has provided the specified service or oulpul. es No Yes No Nla Grants payable without perfomiance conditions Where thefe are no ¢ondilions attaching to the grant that enables the donor charity to realistically avoid the commitment. 8 liability for the full funding obligation musl be recognised. Yes No Nla Redundancy cost The charity made no redundancy payments during the reporting period. Yes No Nla Deferred Income No material item of deferred income has been included in the accounts. Yes No Nla Creditors The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequenuy measured at the bèst estimate of the amount required lo sellle the obligation al the reporting date The charity ac¢ounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 10 11.19, FRS102 SORP. Yes No Nla Provislons for liabilities Basic finarscial instruments Yes No Nla 2.4 ASSETS Tangible fSxed assets for These are capilalised rf they can be used for more than one year. and cost at least use by charity Nla Yes No Nla They are valued al cost. The depreciation rates and methods used are disclosed in note 9.2. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance bul are identifiable and are controlled by the charity through custody or legal rights. The amortisalion rates and methods used are disclosed in note 9.5 Intangible fixed assets Yes No Nla es Nla They are valued al cost. Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, attslic. Yes No Nla Illvlvylkrtii, ¥r*JViiyaik￿4 Ul Cli*iiuviiivyiii￿I ula& aiiu maintained principally for their contribution to kn￿edge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. Yes No Nla They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at inili?Ily at cost and subsequentty at fair value {their market value) at the year end. The same treaknent is applied to unlisted investments unless fair value cannot be measured reliabty in whith case it is measured at cost less impaim7ent Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Yes No Nla Yes No Nla Stocks and work in progress stocks held for sale as part of non-charitable trade are measuTed at the lower or cost or net realisable value. Yes No Nla Goods or services provided as part of a charitsble activity are measured at net realisable value based on the se￿￿ Potential provided by items of stock. Yes No Nla Work in progress is valued at cost less any foreseeable loss Ihat is likely to occur on the contract. Yes No Nla Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any Irade d¢scounts or amount adVan￿d by the charity. Subsequently, they are measured at the cash or other consideration expected lo be re￿Ived. Yes No Nla Debtors The chanty has has investments which It holds for resale or pending their sale and ¢ash and cash equivalents with a maturity date less than one year. These indude cash on deposit and cash eqvivalenls with a maturity date of less than one year held for invesbnent purposes rather than to meet short term cash commitments as they fall due. Current asset investments Yes No Nla Yes No Nla They are valued al fair value ex￿pt where they qualty as basic financial instruments. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Section C Notes to the accounts (cont) Note 3 Analysis of income Restricted income funds Unrestrfcted funds Endowment funds Total funds Prior year Anal ifts is Donations and legacies: Donations and Gift Aid Le acies General grants provided by governmenvother charities Membership subscriptions and sponsorships which are in substance donations 59,850 59,850 71,640 23,357 Donated goods, facilities and services Other Total 59,850 59,850 94,997 Charitable activities: Other Total Other trading activities: Kabaddi Event Ticket Sales 42,280 42,280 15,030 Other Total 42,280 42,280 15,030 Income from investments: Interest income Dividend income Rental and leasin Other income Totsl Separate material item of income: Total Other: Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for chari 's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual ro hts Other 357 357 357 357 Total TOTAL INCOME 102,487 102,487 110,027 Other infomiation". All income in the prior year was unrestricted except for: (please provide description and amounts) Not applicable Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Not applicable Within the income items above the following items a material: (please disclose the nature, amount and any prior year amounts) Not applicable Section C Notes to the accounts (cont) Note 6 Analysis of expenditure Restricted Unrestricted In¢ome funds funds Endowment funds Total funds Prlor year Anal sis Incurred seeking donations Incurred seeking legacies Incurred seeking grants Operating membership schemes and social lotteries Staging fundraising events Expenditure on raising funds: 84,229 84,229 64,089 Fudraising agents Operating charity shops Operating a trading company undertaking non-charitable trading activit Advertising, marketing, direct mail and ublici start up costs incurred in generating new source of future income 4,720 Database development costs Other trading activities Investment management costs.. Portfolio mana ement costs Cost of obtaining investment advice Investment administration costs Intellectual property licencing costs Rent collection, property repairs and maintenance charges Total expenditure on raising funds 84,229 84,229 68,809 Expenditure on charltsble activities Total expenditure on charitable activities Separate material item of expense Total Other Kabaddi Federation Subscri L al Fees tions 3,400 3,400 3,000 3,000 Total other expenditure 3,400 3,400 6,000 TOTAL EXPENDITURE 87,629 87,629 74,809 Other information: Analysis of expenditure on charitable activities Grant funding Activity or programme Support Total this ¥EEI Total prior year Activities undertaken directly Costs year activities Total Prior year expenditure on charitable activities can be analysed as follows: Not applicable Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts) Not applicable Section C Notes to the accounts (cont} Note19 Debtors and prepayments Please complete this note rf the charity has any debtors or prepayments. 19.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued income other debtors 11,065 11,065 46,957 46,957 Total Please complete 19.2 where a matarlal debtor is recoverable more than a year after the reporting date. 19.2 Analysis of debtors rècoverable in more than 1 year lincluded in debtors abovel This year Last year Trade debtors Prepayments and accrued income Other debtors Total Section C Notes to the accounts (cont) Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 20.1 Analysis of creditors Amounts falling due within one year This year Last year Amounts falling due after more than one year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors 9,600 Totsl 9,600 20.2 Deferred income Please complete this note if the charity has deferred income. Please explain the reasons why income is deferred. Movement in deferred income account This year Last year Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period Section C Notes to the accounts (cont) Note 24 Cash at bank and in hand This year Last year Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total 54,227 13,077 77 **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/** Coventry Asian Sports Federation **members of On accounts for the year Charity no** 1129955 **ended**[31 December 2024 ] **(if any) Set out on pages** 1-14 **Respective** The charity's trustees are responsible for the preparation of the accounts. **responsibilities of** The charity’s trustees consider that an audit is not required for this year **trustees and examiner** under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. ## It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - • to state whether particular matters have come to my attention. - **Basis of independent** My examination was carried out in accordance with general Directions given **examiner’s statement** 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 the 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** In connection with my examination, no matter has come to my attention - **examiner's statement** 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act - have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Signed: Name:** Dr Rakesh Sachdev BSc MSc PhD FCCA ACA **Date:** 23/10/2025 1 **IER** **Relevant professional** ICAEW & ACCA **qualification(s) or body (if any): Address:** 5 Albany Road Coventry CV5 6JQ ICAEW & ACCA 2 **IER**