2020-06-30-accounts - Beyond Sport Foundation

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BEYOND SPORT FOUNDATION REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2020 Registered Charity No. 01130439 Company No. 06659482

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Beyond Sport Foundation 5fATEMENT OF FINANCIALAcfivmES lor the yearended 30 June 1020 IlrKorporating IromÈathd Expenditure Totsl 2010 Totsl 2019 Note IDcorne from: Grants and donations 310.230 315,035 Total Income 310.230 315,OJS Expendlture on.. 277.288 45.128 263,ryJo 21,070 Other Total Expendlture 322.416 284,070 Ilet Incomeiiexpendlturel 112,1861 30,965 Transfer between Funds Net movement In ftsnds 112,1861 30,965 Fund lan¢t$ at 1st July 30.221 744 Fund balances at 30th June 18.035 30,221 All actlvlties 50 the ¥ear to 30June 2020 and year to 30June 2019 lated to unrestrirted funds. All dSsclosures relate only to£ontSnuSn8 operations. There are no reco8nised 8aSns orlossesthher ihan ihe ner Inc(nin8 resourcesfor the period. Page.. 6

Beyond Sport Foundation BALANCE SHEET as at 30June 2020 2020 2019 CiIRRENT ASSETS Cash on short term deposSt at bank and Sn hand 240.032 240,032 97,682 97.682 CREDITORS.. Amounts fallin8 due within one year 1221.9971 167.4611 NET CURRENT ASSETS 18.035 30,221 TOTAL ASSEfs LESS CURRE14T LIABIUTIES 18.035 30,221 TOTAL ASSErs 18,035 30,221 FUNDS Unrestricted Fund5'. General funds 18.035 30,221 Restrided Funds TOTAL FUNOS 18,035 30,221 Tht notes on p¥8e$ 8-12 form part of thes¢ a¢¢ouNts. Forthe year ended 30June 2020 thecharitywas entitled to exemption from audit undersectlon 477 of the Companie5 Art 2CQ6 relating to small companies. The member$ have not reqyired the Charityto obt4iN an audit of its •¢¢OYthts l¢r the period In qyestion in 4¢¢ord•n¢e wlth Section 476 of the Companies Act 2. The directors acknowled8e their responsibility for complyin8 With the requiremenis of the Act with respett to accountin8 records and for the preparation of the 4cctxJnts. The financlal statements have been prepared In accordancewith the provislons appllcable to companies subject to the small companies re8ime. The financi31 statement were approved bytheTrustee5 and authorised for i5sveon 25kn•2021 and were sianed on their behalf bv.. Chalr.. Company No. R D Becker 06659482 Page.. 7

Beyond Sport Foundation NOTES TOTHE FINANCIAL STATEMENTS forthe yearended 30 June 1010 I ACCOUPMNG POUCIES al Atcollnllng con¥entlon Basi5 of Preparation The financial statements have been prepared in accordantewth rhe Flnandal ReportlnE Standard app15cable In the UK and Republic of Ireland IFRS 1021, published on 16Juty 2014. The Charitable Company is a public benefit entity for the purpose5 of FRS 102 and therefore the charityalso prepared its financial statements in accordance with the Statemènt of Retommended Prartite applicable to chaTiliÈs prepèring iheir accounts in accordance with the Financial Reportin8 Standard applicable In the UK and Republic ol Ireland (The FRS 102 Charities SORPI, the Companies Aci 2006 and the Charities Att 2011. The flnanclal statements are prepared in sterliw which is the lunctional currew of rhe company. Monetary 3mount5 in these financi31 statements are rounded tothe nearest pound. bl Golni Coneern Basls The financial staternent5 have betn prepared on a 8oifi8¢ontern basis. Having carried out a detailed review ol the Charity's re50urces and the current economic challenges facin8 both the Charity and its members the Trusiees are satisfied Ihat the Charity has sufficienl cash flows io meet Its liabilitie5 as theyfall due for at least one year from the date of approval of the financlal statements. cl Accountln8 Estlmates In the view of the trustees in app1$ the atcountin8 polities adopted. jud8èmènts were requirèd that have 51gnificant effect on the amount5 reco8ni5ed in the hnancial staternents. nor do any estimates or a55umption5 made cèrry a sSgnifScant rlsk of material adjustment in the The hnanclal year. dl Incomln8 r•sourr•s Donatlons are reco8nised when there Ss ewdenceof entiilemer)L the elpt Is probable and the amount can be me4sured reli4bly. Grants, where entitlement iscondi¢ior*al on the delivery of a specific perlormance by the charlty. are recognised when the chadty becomes unconditionalty eniitied to the grani. Page.. 8

Beyond Sport Foundation NOTES TOTHE FINANCIAL STATEMENTS for the yearended 30 June 2010 I. ACCOUNTING POUCIES Icontlnuedl el Expenditure and its basis ol alkKtion All expenditure is dealt with en the accruals basis and includes value added tax where appropriate. Charitable expenditure compri5e5 fhose c05t5 incuTred by the charity in the deliveryof it5 a(tiwties and 5ervice5. It include5 dirett costs of activities and those costs of an indirect nature necessaryto support those artiwties, allocated between expenditure categories on an appropriate basis. fj Fund accountin8 The unrestricted funds are other income receivable orgenerated lor the objective5 of the charity wrthout further specified purpose, and are available as 8eneral funds. All funds referred ro in these financial siaiements relare to 81 Tama0 The Charlty Is exempt from tax on ificome and 8aims fallin8 within strtion$ 472489 01 the Corporatlort Tax Act 2010 or Section 252 of the Taxation of Char8eable Gains Act 1992 to the extent that these a applied to it5 charitable objects. hl Fln•nd•l ImslTurnenlS Cash and Cash equlvalents Cash and cash equlvalents include cath at banks and in hand and short term deF)srtswth a rnatudtydate of three months or less. easlc Flnanflal Instruments The charlty only hold5 basic 1ln?nclal instrument5 as dtfined by FRS 102. Flnanc4al instruments receivable or payable wlthln one year of the reportln8 dare are carrled at their ar transaction price and subsequently at amortlsed cost. Page.. 9

Beyond Sport Foundation NOTESTOTHE FINANOAL STATEMEP fortheyearended 30June 2020 Intome ITOM Grants and 00fi8tiDns Total 2020 Yearto 30 June 2020 Grant5 and Donations 31D.230 310.230 Total 2019 Yearto 30 June 2019 Grants and DonatSons 315.035 315,035 All grants and donation5 received a5 stated abo¥e related lo urbreslrirted funds. Charltable Actlvltle5-Grants fven Dlre Costs Support Cos¢$ Total 2019 Yearto 30 June 2020 NATLIK UNSW PHILANTHROPY ALIANIA PARA LA INTEGAAT10tr4 GOALS ARMENIA GRANTTIEMPO DE JUEGO 2.282 2,282 12.250 15.386 4.560 12.474 17.187 210.867 2,282 2,282 12,250 15,386 4.560 12,474 17,187 210,867 Dalla810 Rugby Works and City In rhe Communlty Loureus 277.288 277,288 Perfod tp 3OJune 2019 Positive Tracks Beyond Sport Foundation Game 3 3 Si5ter5 Adventure 23,COJ 37,5LKI 36,fA¥J 50,C 50,( 23,rMIo 37.500 36,fKJO 50,C4JO 5Q,(M)O So,0 8,250 8,2SO 263,000 Shooting Touch Terre5 En Melee5 Indochina Starfish Thanda After School 8.250 8,250 263.CO) All grants Eiven as stated above related ro unrestritted funds. Page.. 10

8eyond Sport Foundation NOTES TO THE FINANCIAL STATEMETr¥fS forthe year ended 30 June 2020 Other costs 2020 2019 Support Cos¢$ Evenl expenses Overheads Independent Examination 24,730 13.835 6.563 45.128 15,507 630 4,933 21,070 All expenditure as stated above related to unrestricted fundk Staff Costs 2020 2019 The charity did not have /nyemployees durin8the year12019.' nill. No expenses were paid tothe trustee5 during theyear12019.. Énill. The rharity relie5 on the sUPWt of Benchmark Sport Group which 15 rnntrolled by N Keller. a trustee of the charlty. Taxatlon The company was re8istered 05 a charity in February 2014 and consequently nocorporation tam 15 payable on the results for the year. Credltors.. Amounts fallln8 due ¥hthln oneyear 1019 Amounts due to connected companles Accruals and deferred income 66,997 155.1 64,461 3,0(K) 221.997 67,461 Deferred Income relatesto income recefved 2020relatin8 io events Sr* 2021. Analysls ol deferred Inwme.. 2020 2019 Balance as at I July 2019 Amount received in the period Amount released in the period 376 150,3(XI 110,030 1109,6541 Ba12nce a5 at 30June 2020 150.676 376 Page.. 11

Beyond Sport Foundation NOTES TOTHE FINANCIAL STATEMENTS forthe year ended 30June 2020 Reserves Year to 30June 2010 At 1st 2019 Incoming Resour5 Resourtrs At 30th June 2020 Unrestrirted Funds: General reserve 30,221 310.230 1322,4161 18,035 Total unrestricted funds 30,221 310.230 1322,4161 18,035 Totsl lunds 30.221 310.230 1322.4161 18.035 Year to 30June 1019 At 1st Jyty 2018 Ineomln8 Resgur Resources Expended At 30th June 2019 Unrestrlrted Funds: General reserve 17441 315.035 1284.0701 30.221 Total unr•strlrt•d fvnds 1744 315.035 284,070 30,221 Total lunds 17441 315.035 1284,0701 30.221 All activities and funds in the current and yior years represent unrestritted funds/actiTrAties. Related Party Trans¥rtltyis Included In other creditors15 a net amount of £23.93512019.. £65.2611 owed to cornpanles under tht control of N Keller, a trustee of the charlty. Also included in other credirors is an amount of E42.76212019". E8W owed byl owed ro Beyond Sporr Foundatlon US, a non prefit er8anis3tiori based in the United Statès of America. which is underthe sarne manaaement as the harity. Page.. 12