2024-03-31-accounts

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HIGHFIELD RANGERS

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

CHARITY NUMBER 1133617

HIGHFIELD RANGERS CHARITY NUMBER: 1133617

443 GLENNEAGLES AVENUE LEICESTER LE4 7YJ

SONIC & CO. ACCOUNTANT, AUDITING & TAX ADVISER

198C UPPINGHAM ROAD Leicester LE5 0QG

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CHARITY DETAILS ............................................................................................................................. 3 TRUSTEE’S REPORT .............................................................................................................................. 4 FINANCIAL REVIEW .......................................................................................................................... 7 Independent Examiner’s Report to the Trustees of Highfield Rangers ............................................. 9 Statement of Financial Activities ......................................................................................................... 10 Balance Sheet ......................................................................................................................................... 11 Notes to the Accounts 12 Accounting Policies ............................................................................................................................................ 13 Voluntary Income .............................................................................................................................................. 14 Income and Expenditure Summary Statement ................................................................................................ 15 Note 7. Income from donations & legacies ...................................................................................................... 16 Note 10: Bar Trading Account ........................................................................................................................... 16 Note 11: Tuckshop Trading Accounts .............................................................................................................. 16 Note 12: Sporting Activities Trading Accounts ................................................................................................. 16 Note 13. Costs of sales ..................................................................................................................................... 17

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CHARITY DETAILS

Management Committee Trustees 2023/24	➢ Ingemar Walker-Chairman ➢ Moses Webb-Treasurer ➢ Maurice Christian ➢ Howard Morris ➢ Jacqueline Hanley-Webb ➢ Solomon Paul ➢ Sylvester Constant ➢ Robert Byron ➢ Sonia Davis-Byron ➢ Tony Mason ➢ Roger Carlisle ➢ Lorna Hylton ➢
Registered Office	443 Gleneagles Avenue, Leicester LE4 7YJ
Independent Examiner	Sonic & Co Accountant Auditing & tax Adviser 198C Uppingham Road Leicester LE5 0QG
Banker	Barclays

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TRUSTEE’S REPORT

Report of Trustees for year ended 31[st] March 2024

Today, after completion of another financial year, as chairman of Highfield Rangers (HFR), I lay before you, the honorable members and trustees, the report and financial statement for the year ended 31st March 2024. For the purpose of company and Charity laws, the names of trustees who are also the members who served during the year up to the end of this report are set out on page 2.

Once again, with an untiring commitment, HFR has recorded an even bigger surplus than the previous year. This was due principally to the massive grant of over £34,000 from the Football foundation reinforced by the steady flow of income from (the Bar, the Gym, Bingo, FS Academy, the Tuck-shop, Hire activities etc.). Therefore, the need to effectively maintain these revenue centers cannot be over emphasized as they are existential to meeting our financial and administrative obligations.

Honorable members, I assure you that the account present here has been prepared in accordance with the accounting policies set out in notes to the accounts and complied with the charities Act 1993 and the charities (Account and Reports) Regulations 2008.

Structure, Governance and Management.

Governing Document

The organization is a registered charity, registered under registration number 1133617. Objectives and Activities

The charity’s Principal objectives and activities are designed to foster good community relationships starting with building, nurturing and enhancing good values in our youths with the expectation that those values can help young people to advance in their individual lives through.

The provision of recreational and leisure time activities for our members to foster the spirit of social bonding. Create understanding, promote good citizenship and take active involvement in activities that enhance the social and civic wellbeing of our community.
To provide support activities which develop their skills and capacities to enable them to participate in society and mature as responsible individuals.
To provide avenue for social interactions for our members that enhance their well-being and give opportunity to reconnect with old pals and acquaintances.
To enrich social life of members by staging parties, Fundays, social gatherings and events that create an environment of personal satisfaction and belonging. Such activities help alleviate the feeling of loneliness and boredom.

The above objectives are met through the provision of recreational sports facilities, primarily football via the operation of a football club, a social club and hall for functions and parties

Organisational Structure

The charity trustees are responsible for the general control and management of the charity, they give their time freely and receive no remuneration or other financial benefits.

They meet regularly and are responsible for all the decisions taken in relation to running Highfield Rangers facilities and activities.

The trustees come from a variety of professional and non-professional backgrounds relevant to the work of the charity, that gives a wider mix of skills and experience to ensure the Charity remains focused on its objectives and provide value for money for its diverse service users. Also, they are engaged in the day-today operational management of the charity, ensuring that the charity is run in line with good practice.

Sub-committees

To assist in the smooth running of the charity, the trustees have set up several sub-committees which help them to oversee certain strategic and tactical aspects of the charity. Sub-Committees are currently set up for finance and operational management of the building facilities and they report their deliberations and recommendations to a full meeting of the trustees. They meet at least once in three months under the chairmanship of the chairperson, its membership reflects the relevant skills and professional experience, materially enhancing the effectiveness of our stewardship.

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The existing sub-committees are Finance, Wine Bar and Sport Committee .

Recruitment and appointment of Trustees

The existing trustees are responsible for the recruitment of new trustees after the recommendation of proficient and experienced trustees or members who have exhibited good track record and are members of good integrity and standing. This is to ensure we bring in people of good repute to create good partnerships with members and service users.

In selecting new trustees, we seek to identify people who regularly attend events and activities organized by the charity and are willing to volunteer to help achieve our objectives. Potential trustees are initially invited to trustee meetings as observers and are given details of charity aims and activities, if they agree to volunteer and no objections are raised by existing trustees, then they are designated as new trustees at a subsequent trustee meeting. This process will give due consideration to a person’s ability, personal competence, specialist knowledge and skill.

Our Charity is still proud of being people-focused and therefore needs members with commitment, drive and vision to steer us towards our objectives. We realize the importance of fostering excellent community relationships by bringing people and the communities together. The charity management seek to ensure that the skills and drive needed to achieve our objectives are appropriately reflected through the diversity of the Trustees and members.

Induction and Training

Once trustees are appointed, they are introduced to their new roles, they are given copies of charity policy and procedures guideline adopted by the charity. They are also introduced to the facilities and football grounds to familiarize themselves with the operational practices of premises.

We take it upon ourselves to advise new trustees and existing ones to update themselves on the charity guidelines and pronouncements by the Charity Commission on various issues. This is needed to enhance their scope and knowledge of how charity should be run. New trustees also work with existing trustees to assist with activities and projects run by charity.

Risk Management

The trustees employ a Risk Matrix to comprehensively chart the risks the charity is exposed to, that has the potential to cause financial and material loss. The objective is to identify a major risk by area of activity, evaluate the nature of those risks, estimate the likelihood of those risks occurring, then promulgate measures needed to mitigate them.

The trustees will regularly review the matrix at their meetings and at sub-committee level to see we astutely continue to understand all the potential risks and to ensure that the existing systems are rigorous enough to mitigate those risks.

Appropriate systems and procedures have been established to mitigate the risks that charity faces, we hope the matrix will be a good compliment to the existing one.

Internal control risks which is risk that our internal control system and procedures will fail to safeguard our assets and resources. We want to state that trustees are aware of such risks and have put in place adequate measures to minimize it by the implementation of procedures for the authorization of all transactions.

Our risk management also ensures compliance with health and safety of staff, volunteers, Trustees, service users, contractors and visitors.

These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.

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Achievement and Performance

The fundamental areas of the charitable activity remain, the provision of the sporting activities, principally organizing football tournaments to enhance youths football skills, providing social interactions, economic prosperity for the community. To enhance their life skills, instill discipline and good moral values of courage, excellence in all endeavors. As for our members and to a larger extent our service users, we are determined to enhance healthy and socially interactive lifestyle, by advancing life activities through promotion of social cohesion and good values.

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FINANCIAL REVIEW

Income and expensive statements are pictured in note 6 on page 1. It details the income from various revenue centers and various expenditure lines that the club administered. It shows a total receipts of £157,462 and a total Expenditure of £142,048. This year we recorded a resounding surplus of £15,444, an increase of 57% over the figure of £9,853 in 2023. This was due to a massive grant from Football foundation and an unprecedented profit from the Bar.

These revenues helped us to buy a robotic mower and other equipment that is used for the effective management of the football pitch. This move saved us from rising cost and laborious task of using conventional tractors and land mowers.

If there is a salient conclusion to be extracted from the financial review, the club is heavily reliant on grants and donations which pose an existential threat. The high cost of financing sporting activities (£38,000) and administrative expenses (£34,060) couldn’t have been met without the grants from the Football Foundation. To start with the revenue side, total revenue has increased from £98,888 to £157,462 which represents an increase of 60% and it is discernable that the increase was greatly influenced by the grant from Football Foundation. However, one must look at what constituted the income/revenue, to fully understand the dynamics of the changes. It is clear the change is skewed by the huge grants received in 2024 and profit from the Bar.

The profit from the Bar is £26,581 in 2024 and £4,302 in 2023, an increase of over 600%. This was a quantum jump and one is compelled to seek to understand the reasons why such a jump was recorded. This was because there was a huge jump in online payment in the bar through “WorldPay” and classification of payments posed a difficult challenge. That means some of the income could have been from a different source as there was only one online payment machine.

Another peculiar trend is the income from sporting activities which was predominantly football. The total income is £26,363 in 2024 while in 2023, total income was £12,765. In the same vein, total sport expenditure was £38,381 and £28,604 in 2024 and 2023 respectively. This was an increase of over £9,000 due mainly to a massive payment of £13,575 to the Leicester City Football Foundation.

Therefore, with a revenue of £26,363 and an expenditure of £38,381, a loss of £12,018 was created. This means without grant from the Football Foundation, the sporting activities would have an unsustainable loss which the club would find difficult to pay for.

The Tuck-shop performed relatively well although the net profit fell from £3597 in 2023 to £3057 in 2024, which represents a drop of 15%. Since the Bar has done well, the tuck-shop was supposed to do well comparatively. The fun day had a spectacular rebound with a profit of £2,768 after a lull due to a previous rendezvous with covid. It is important to note that this result was achieved because of ward funding of £2,000.

All the other revenue centers remained steady although there were for payment delays. These timing delays are the main reason for the difference between 2023 and 2024 figures. As for the Gym, it still maintain a steady income of £8,400/year and is very commendable.

Just like last year, the charity’s own revenue-raising activities alone couldn’t fund its activities, and this issue needs to be given important consideration. How can the charity remain financially independent by virtue of t own indigenous resources should an abiding question that confronts all of us.

That’s brought to light the importance of grants from Leicester Football Foundation and our almost existential dependence on their grants.

This year there were no unrestricted funds, however our policy remains the same. It is our policy that restricted funds are used exclusively for designated purposes and that unrestricted funds can be utilized for the designated items of expenditure as well as other expenditure that are needed for effective operations of the charity.

increase its potential.

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Donations

Donations has now been categorised as member’s contributions as opposed to last year where was bundled

with grants. Total donations stand at £1,330 and it came from Howard Morris, Affordable Marque and others.

Principal Sources of Funding

It is clear from financial analyses that once again the charity had a solid record obviously buoyed by massive grants and donations from LCC and Football Foundation without whom, the charity would have a precarious financial situation. And again, the revenue from the Academy and Gym played a vital role in funding our operations and it should be emphasized that Trustees of HFR attached great importance to their efficient and effective management to ensure they remain profitable in years to come.

This year show introduction advertising income from AD Building Ltd which is a welcome development, and we would like to extend such income generating activities across the area around our perimeter. Liabilities

The total liabilities for year stand at £0 as obligations to members have been paid fully. Plans for Future Periods

The charity plans to continue enhancing and enriching the activities outlined above in the foreseeable future, perhaps initiating new activities to provide good value and satisfaction for our members. We are determined to ensure the charity will continue to provide quality services and diversify its activities. Public Benefit Statement

The trustees have considered the general guidance on the public benefit issued by the charities commission and have taken due regard for that guidance. The trustees consider they are satisfied that the charity activities do provide public benefit.

Reserve Policy

It is considered view our reserve policy accords with relevant SORP. The charity income does reach the threshold and there is no need to state it here.

……………………….. Ingemar Walker Chairperson Board of Trustees Date: 31/03/2024

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HIGHFIELD RANGERS

I report on the accounts of Highfield Rangers for the year ended 31 March 2024, which are set out on pages 9 to 14.

Respective responsibilities of trustees and independent examiner

The charity’s trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 43(2) of the Act 1993 (the Act), as amended by section 28 of the Charities Act 2006 and that an independent examination is needed. It is my responsibility to examine the accounts under section 42(3)(a) of the Act, as mended; to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act, as amended; and to state whether a particular matter has come to my attention.

Basis of independent examiner’s statement

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 explanation 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: Which gives me reasonable cause to believe that in any material respect the requirements: To keep proper accounting records in accordance with section 386 of the Companies Act 2006; and To prepare accounts which is in accordance with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or

To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Lamin Darboe AFA AFTA ACCA(Qualified)

Sonic & Co

Accountant Auditing & tax Adviser 198c Uppingham Road Leicester LE5 0QG

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The Statement of Financial Activities incorporating the Income and expenditure) has been prepared on the basis that all operations are continuing.

*Notes* Incoming Resources Donations and Legacies 1 Activities for generating funds 2 Investment income Total Incoming resources Resources expended Charitable Activities cost 4 Cost of generating funds 3 Governance cost 5 Total resource expended Net Incoming resources for the year Total Funds B/F 01/4/2023 Total Resource C/F 31/03/2024	*Unrestricted* *Total* *Funds* *Total* *Funds* *Funds* *2024* *2023* £ £ £ 93,951 39,951 25,474 83,212 83,212 45,771 0 0 0
	123,163 123,163 71,245
	0 0 0 106,449 106,449 60,091 1,300 1,300 1,300
	107,749 107,749 61,391
	15,414 15,414 9,854 48,947 48,947 39,093
	64,361 64,361 48,947

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HIGHFIELD RANGERS

BALANCE SHEET AS AT 31/03/2024

	Notes	31/03/2024	31/03/2023
Fixed Assets		£	£
Machinery & Other Items	7	47,374	30,824
Current Assets
Closing Stocks		800	851
Cash in Hand & Bank	14	17,826	17,272
Total Current Assets		18,626	18,123
Total Assets
Creditors
Liabilities falling due within one year	8
Land Mower Outstanding Balance		1,639
Net current Liabilities		16,987	18,123

Total assets less Total Liabilities		64,361	48,947
Funds of the Charity
Unrestricted income funds		64,361	48,947

The notes from pages 15 to the end form part these accounts

Approved by the trustees on the date and signed on their behalf by:

…............................................................ Let A foi Ingemar Walker Chairperson Board of Trustees Date: 31/03/2024

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Notes to the accounts

…....

1. Donations& Legacies

*Unrestricted* *Funds* £ 1,330 4,524 34,097 39,951 *Unrestricted* *Funds* Total 2024 £ 26,581 3,180 6,150 1,360 2,600 2,501 26,363 91 1,538 1,680 8,400 2,768	Totals 2024 £ 1,330 4,524 34,097 39,951 Total 2024 £ 26,581 3,180 6,150 1,360 2,600 2,501 26,363 91 1,538 1,680 8,400 2,768	Totals 2023 £ 9,113 16,361
		25.474
		Total 2023 £ 4,302 4.063 7.705 1,996 12,765 2,275 1,386 2,880 8,400 0
83,212 -	83,212	45.771

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3. Cost of generating funds

Rent and Rates Donations for Local courses Gas & Electricity Water Wages Internet Sporting Operational cost Admin Expenses Insurance Total Payments 5. Governance Cost Professional-Accountancy fees Total	*Unrestricted* *Funds* £ 5,527 180 18,686 1,644 5,144 695 38,381 34,060 2,133 106,449 *Unrestricted* *Funds* £ 1300 1300	Totals 2024 £ 5,527 180 18,686 1,644 5,144 695 38,381 34,060 2,133 106,449 Total 2024 £ 1300 0	Totals 2023 £ 5.734 0 12.882 2,724 0 728 28.604 7,679 1,740
			60,091
			Total 2023 £ 1,300
			1300

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NOTES TO THE ACCOUNTS AS AT 31ST MARCH 2024

ACCOUNTING POLICIES

Basic Preparation

The financial statement has been prepared under the historical cost convention and in accordance with the statement of Recommended Accounting Practice and Reporting by Charities (SORP 2005) issued in March 2005, applicable standards and the Charities Act 2011.

Incoming Resources

Consistent with last year’s accounting policies, this year also uses Payment and Receipts basis of Account preparation; where revenue/funds/income and payments are recognized when actually received or paid. Receipts and payment are used because Highfields Rangers’ total income is less than £250,000 as stipulated under section 133 of Charities Act 2011. Importantly it is easy to understand by a common person.

Voluntary income is the income received at point of collection (the Bar and Tuck-Shop) or paid directly to the Bank and recorded as such with reasonable accuracy

Going Concern

The financial statements have been prepared on a going-concern basis as the trustees have confirmed that they will support the charity’s deficit for the foreseeable future.

Fund Accounting policy

Unrestricted income funds are general funds that are available for use at the trustee’s discretion in furtherance of the objectives of charity.

Further details of each fund is disclosed in note 1.

Revenue/Receipts

Revenue/Receipts include all income derived from Bar sales, Football fees, donations, grants, members subscriptions that provide core funding and are of a general nature, are recognized where the entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Revenue from all income centers, Gym, Hall Rent. Income from the FSD Academy and income derived from Events are recognized as received (that is as related goods or services provided).

Income from Tuck-shop includes income recognized as earned (as the related goods or services are provided) under contract.

Payments

The accounts were prepared on receipts and payment basis therefore liability is incurred when service is consumed, and obligation is void when liability is defrayed.

Stock

We adhere to the accounting convention where stock is valued at the lower of cost and net realizable value after due regard to obsolete and slow-moving stocks. Net realizable value is based on selling price less anticipated costs to completion and selling costs. Item donated for resale or distribution are not included in the financial statement until they are sold or distributed.

Fixed Assets

Fixed assets are valued at cost plus all incidental cost. Depreciation is fully applied to the mower machine bought last year. There were no impairment reviews and assets value did not suffer from any material damage.

Liabilities Falling Due Within one year

Liability brought forward consisted of loans to Maurice Christian and Moses Webb. Liabilities from Credit Union brought forward have been completely paid during the year.

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Notes to the accounts……

INCOME AND EXPENDITURE SUMMARY STATEMENT For Year ended 31 March 2024

HIGHFIELD RANGERS

Note 6

*Note 6*	*Note 6*
DESCRIPTION	31/03/2024 Unre- stricted	31/03/2024 Restricted	31/02/2024 Total	31/03/2023 Total
	£ 34,087 1,330 4,524 57,914 3,180 6,150 1,360 2,600 2,501 26,363 3,057 1,538 1,680 8,400	£	£ 34,087 1,330 4,524 57,914 3,180 6,150 1,360 2,600 2,501 26,363 3,057 1,538 1,680 8,400	£
RECEIPTS
Income from Donation & legacies		-		25,474
Membership Contributions
Sponsorship
Bar Revenue				30,619
Booking & Rental Income				4,063
FSD Academy				7,705
Cricket Hire/Maher Star				-
First Link
Bingo				1,996
Sporting Activities				12,765
Tuckshop Revenue				3,597
Income from Raffles				1,386
AG Fencing				2,880
Income from X-Train				8,400

Fund DayProfit	2,768		2,768

TOTAL RECEIPTS	157,452	-	157,452	98,884
PAYMENTS	31,333 2,966 5,527 180 18,686 1,644 5,144 695 38,381 34,060 2,133 1,300		31,333 2,966 5,527 180 18,686 1,644 5,144 695 38,381 34,060 2,133 1,300
Bar Cost of sales				26,317
Tuckshop Cost of sales				1,322
Rent and Rates				5,734
Donations for Local courses
Gas & Electricity				12,882
Water				2,724
Wages for M Daud
Internet				728
Sporting Operational cost				28,604
Admin Expenses				7,679
Insurance				1,740
Accountancy Fees				1,300


TOTAL PAYMENTS	142,048	-	142,048	89,031

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Surplus

15,404 0 15,404 9,853

HIGHFIELD RANGERS

Notes to the account Continue…………

Note 7. Income from donations & legacies UNRESTRICTED NHS TRUST GRANT FROM FOOTBALL FOUNDATION GRANT FROM FOOTBALL FOUNDATION TOTAL UNRESTRICTED FUNDING RESTRICTED Football Foundation Football Foundation Football Foundation Football Foundation TOTAL RESTRICTED FUNDING Coaching Funding Leicester CMF Coaching Funding Leicester CMF E W Cricket Trust Restricted Donations & Legacies Total Donations from restricted & unrestricted		*Unre-* *stricted* *Restricted* *Funds* *Funds* *31/03/2024* *31/03/2023* £ £ - 2,000 22,432.00 500 11,665.00 -	*Unre-* *stricted* *Restricted* *Funds* *Funds* *31/03/2024* *31/03/2023* £ £ - 2,000 22,432.00 500 11,665.00 -
		34,097 2,500
		*31/032024* *31/032023* £ £ 9,113 - -
			£
			9,113
			-
			-


		-	9,113
			2,021 2,021
		-	4,042
			1,300
			1,300

			14,455
		34,087	*25,474*

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Note 8. Liabilities Falling Due within I Year DESCRIPTION BAL B/F Robotic Land Mower Less amount paid LIABILITIES B/F PAYMENT Advance 8,413 First payment 16,762 Monthly Instalment From Sept 2023 581 TOTAL REPAYMENT Total Creditors Falling Due within one Year Note 10: Bar Trading Account DESCRIPTION TOTAL REVENUE LESS COST SALES Bar Cost of sales Bar Gross Profit Note 11: Tuckshop Trading Accounts DESCRIPTION Revenue from Tuckshop Cost of Sales Profit/Loss Note 12: Sporting Activities Trading Accounts Revenue from Sports Activities Total cost of Sporting Activities Profit/Loss	31/03/2024 31/03/2023 £ £ 5,025 27,395 - (25,756 )
	1,639 5,025
	31/03/2024 31/03/2023 £ £ 57,914 30,619 (31,333 ) (26,317)
	26,581 4,302
	31/03/2024 31/03/2023 £ £ 3,057 3,597 (2,966) (1,322)
	91 2,275
	31/03/2024 31/03/2023 £ £ 26,363 12,765 (38,381) (19,491)
	(12,018) (6,726)

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Note 13. Costs of sales

Note 13. Costs of sales
Opening stock Add Purchases Less Closing Stock	Bar Bar 31/03/2024 31/03/2023 £ £ 823 785 31,110 26,355 (600) (823)
	31,333 26,317

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OpenCharities

HIGHFIELD RANGERS

Contents

CHARITY DETAILS

Report of Trustees for year ended 31[st] March 2024

Structure, Governance and Management.

Governing Document

Organisational Structure

Sub-committees

Recruitment and appointment of Trustees

Induction and Training

Risk Management

Achievement and Performance

Donations

Principal Sources of Funding

Reserve Policy

Respective responsibilities of trustees and independent examiner

Basis of independent examiner’s statement

Independent examiner’s statement

HIGHFIELD RANGERS

Notes to the accounts

…....

1. Donations& Legacies

3. Cost of generating funds

ACCOUNTING POLICIES

Basic Preparation

Incoming Resources

Going Concern

Fund Accounting policy

Revenue/Receipts

Payments

Stock

Fixed Assets

Liabilities Falling Due Within one year

HIGHFIELD RANGERS

HIGHFIELD RANGERS

Note 13. Costs of sales