Registered number: 06823256 Charity number: 1139174
BOCCIA ENGLAND
(A company limited by guarantee)
Trustees' report and financial statements
for the year ended 31 March 2021
BOCCIA ENGLAND
(A company limited by guarantee)
Contents
| Page | |
|---|---|
| Reference and administrative details of the charity, its Trustees and advisers | 1 |
| Chair's report | 2 |
| Trustees' report | 3 - 9 |
| Independent auditors' report on the financial statements | 10 - 12 |
| Statement of financial activities | 13 |
| Balance sheet | 14 |
| Statement of cash flows | 15 |
| Notes to the financial statements | 16 - 28 |
BOCCIA ENGLAND (A company limited by guarantee)
Reference and administrative details of the charity, its Trustees and advisers for the year ended 31 March 2021
| Trustees | Mr M Walker, Chair |
|---|---|
| Ms L Templeton | |
| Mr D Newton | |
| Mr J Rudge | |
| Mr O Watson, Treasurer | |
| Ms E Moulam | |
| Mr C Lee | |
| Ms J Frampton, Vice Chair | |
| Company registered number 06823256 Charity registered number 1139174 Registered office Media House Padge Road Beeston Nottinghamshire NG9 2RS Chief executive officer Chris Ratcliffe Independent auditors Bates Weston Audit Ltd Statutory Auditors Chartered Accountants Canal Street Derby DE1 2RJ Bankers Barclays Bank PLC Leicester LE87 2BB Solicitors Irwin Mitchell LLP Riverside East House 2 Millsands Sheffield S3 8DT |
Page 1
BOCCIA ENGLAND
(A company limited by guarantee)
Chair's statement for the year ended 31 March 2021
The chairman presents his statement for the year.
On behalf of the Board of Boccia England, I am pleased to present the Annual Accounts and Trustee Report for 2020-21. Over the past year, the Board has focused on ensuring that Boccia England and its members have been able to navigate their way safely through the challenges of Covid-19 with the absence of face-to-face activity.
Despite these significant challenges, we have continued to Boccia provide support and guidance to our members and partners throughout the year whilst Covid-19 brought our face-to-face activities to a temporary close. We have provided guidance to ensure that our members remain safe from any unnecessary risks together with training and support for our clubs and coaches. We are grateful to the Covid-19 Working Group for their continuing support to the organisation as we navigate our way through the challenges of providing appropriate guidance to players, clubs and coaches.
By adopting a flexible approach over the last year, we have been able to deliver innovative opportunities to engage in the sport of Boccia. Our main priority has been around the wellbeing of our members and staff, and we have provided a range of wellbeing interventions including a series of workshops and clinical based support. We have also continued to run a range of online courses for coaches and club officials.
The Rainbow Cup continued offering a range of challenges for our players to take part within the safety of their home environment. We have also continued to run other online events such as our annual awards ceremony and our Tuesday Tea Break which we know has been greatly valued by those taking part. Within the education sector we have continued to support teachers and pupils to enable them to experience the benefits of Boccia with over 5,000 pupils taking part in our Virtually Boccia Challenge. Our partners continue to play a key role in supporting those who are inactive where we have seen innovative approaches to engaging directly with those in care settings.
Our understanding around those involved in Boccia continues through our annual Big Boccia Survey to help us identify priorities going forward. We also undertook sense check surveys with our members in direct response to the impact of covid to help identify any short-term support that was required.
Considerable work has also been undertaken to continue to improve our organisational effectiveness, in particular around improving our management information relating to budgeting, reporting and cashflow. We have also made further improvements to our policies and operating procedures, and we continue to review these with the support of our Governance Committee.
None of this would have been possible without the investment we receive from Sport England, and the support we receive from our other funders. We are particularly grateful to Sport England for their support in allowing us to use their investment flexibly during these challenging times.
I am grateful to my fellow board members for their continued support to ensure that our governance and strategic support remain robust and compliant. I also want to give thanks to our hardworking staff and volunteers who have worked tirelessly to ensure that we continue to provide the right opportunities for all our participants. I am confident that Boccia England will continue to make a positive impact on people’s lives.
Chair, Mike Walker
Date: 20 December 2021
Page 2
BOCCIA ENGLAND (A company limited by guarantee)
Trustees' report for the year ended 31 March 2021
The Trustees are pleased to present their Annual Report together with the Financial Statements of the charity for the year ending 31 March 2021 which are also prepared to meet the requirements for Companies Act purposes and filing.
The Financial Statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, 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 (FRS 102) (effective 1 January 2015).
Status
Boccia England was established as a charitable company limited by guarantee (No.6823256 (England and Wales) in November 2008 and achieved charitable status (No. 1139174) in November 2010. The charitable company is limited by guarantee without having a share capital and the liability of the members is limited to £1 each. The charitable company is governed by its Articles of Association.
Trustees
The following trustees have served the company since 1 April 2020:
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Mr Mike Walker (appointed 1 May 2018)
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Ms Janie Frampton (appointed 13 February 2019)
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Mr Owen Watson (appointed 6 June 2018)
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Ms Elizabeth Moulam (appointed 6 June 2018)
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Mr Dan Bentley (Co-opted Players’ Advocate)
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Mr Dan Newton (reappointed 31 August 2020)
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Mr Jonathan Rudge (appointed 11 November 2017)
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Ms Lauren Templeton (reappointed December 2019)
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Mr Christopher Lee (appointed 21 May 2019)
Trustees Responsibilities
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company for that year. In preparing those financial statements, the trustees are required to:
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Select suitable accounting policies and then apply them consistently.
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Make judgements and estimates that are reasonable and prudent.
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business; and
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Observe methods and principles in the charity SORP
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Decision Making
The Board of Trustees administers the charity. The Board meets quarterly and there are six sub-committees, covering governance, remuneration, nominations, audit, financial management and talent performance.
The Chief Executive is appointed by the Trustees and manages the day-to-day operations of the charity, working within delegated powers approved by the Trustees. This includes the day-to-day management, finance, employment, and sports development activities.
Page 3
BOCCIA ENGLAND
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2021
Trustees approve the organisation’s Scheme of Delegated Authority annually. This policy outlines authority levels within the staff team and procedures for decision making.
Governance and Recruitment of Trustees
As the National Governing Body of the sport of Boccia in England, and with Sport England as a partner, we are required to comply with the Code of Sports Governance. We undertake an external audit on our compliance during the investment cycle and this is planned to take place in the next financial year. We are fully committed to not only comply with the letter of the code but the spirit in which it was created. We believe that high standards of governance and conduct lead to better decision making and ensure a better outcome for the beneficiaries of our charity, whereby all members of the Board adhere to Boccia England’s Code of Conduct.
Our Governance Committee is chaired by our Senior Independent Director and consists entirely of Independent Directors. It meets regularly through the year, with specific meetings on Audit, Remuneration and Nominations.
All appointments to the board are managed principally by the Nominations Committee. We undertake an annual review of the Skills of the Board and consider both the immediate and longer-term skills that the board requires to enable the organisations success. We proactively challenge ourselves to consider new ways we can take positive action to improve the diversity on the Board, whilst recognising that diversity takes many forms. We are committed to transparency in this area and publish an Equality & Diversity statement on our website, which includes information on how we are doing as well as a link to our action plan.
Depending on the nature or specialism of the role we are recruiting for, sometimes we use specialist recruitment consultants in our support of ensuring we access the best talent available to join the board. We are also actively managing our social media on platforms such as LinkedIn to make our vacancies more visible, open and accessible to a wider range of candidates. We aren’t afraid to appoint trustees to their first board appointment, as believe this opens us up to a wider talent pool and increases the diversity of thought in our executive.
Trustee Induction and Training
All new Trustees undertake an induction with the Board Chair and Chief Executive. They are provided with the organisation’s Governance Manual which outlines various policies, documents, and procedures.
The Board regularly reviews its skills matrix to ensure that it has a good mix of knowledge and skills to effectively make decisions. Trustees receive training throughout the year either through e-learning or through presentations from staff or partners.
Principal Activities
The principal activities of Boccia England undertaken for public benefit are:
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The promotion of community participation in healthy recreation by the provision of facilities and equipment for the playing of Boccia.
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The advancement of education including physical education [of all residents in the United Kingdom] in the sport of Boccia (regardless of their race, gender, or disability) by the provision of facilities and equipment for the sport of Boccia.
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The relief of need of people with disabilities by the provision of facilities and equipment for the playing of Boccia.
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The advancement of Boccia as an amateur sport by the provision of facilities and equipment for the sport of Boccia.
Strategy
We developed short term strategic direction goals ahead of 2021-22 which were designed to ensure that the organisation remains viable as well as being able to grow and develop the sport once again when it is possible to do so. In summary Boccia England is keen to:
Page 4
BOCCIA ENGLAND
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2021
-
Tackle inequalities and provide activity for disabled people, as well as expanding our focus to reach more people from ethnic minority communities and women and girls;
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Build on our insight from 2020 programmes and initiatives and response to Covid-19 to further improve access to Boccia;
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Continue to innovate and adapt our activities to ensure there are flexible and appropriate opportunities to participate in Boccia;
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Develop our talent pathway (Players, Coaches & Volunteers);
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Raise awareness and understanding about Boccia and the work of Boccia England engaging new audiences and supporters, and
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Ensure Boccia England is a well-run organisation that fulfils its responsibilities as a Sport National Governing Body and charity using its resources effectively.
We believe these strategic aims are complimentary to the emerging strategy of Sport England and we welcome the opportunity to continue to work closely with Sport England as a key national partner.
Achievements
Like many other similar organisations, we are hugely reliant on the support of our staff and volunteers to ensure that we fulfil our objectives, and we offer our grateful thanks to all those who continue to make Boccia a positive experience.
Page 5
BOCCIA ENGLAND (A company limited by guarantee)
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Highlights
Virtually Boccia participants from
6,400 164 schools and colleges Boccia has
a positive
School Games impact on
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33,088 participants 89% of
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29�of�64 clubs returned to activity daily lives
Back�to�Boccia�support Engaging with
provided�through�guidance,�webinars,� members
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First Boccia
Virtual�competitive� Tea Break sessions held
England opportunities�through�the�Rainbow�Cup Tuesday�s
competition hosted
hosted in 18 New
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22 players and feel�through�regular�Back�to� health workshops
40 volunteers Boccia�surveys launched
----- End of picture text -----
Virtual -wards hosted, celebrating 7 winners, watched by 100+ online
9 Boccia Club Forum meetings delivered
----- Start of picture text -----
62,209 people reached through National Boccia 25 online workshops,
Day activity posts
366 attendances
Over 2,000 people took part in National Boccia
Day activity sessions
New Boccia Leaders -ward
First 24�hour live�streamed Big Bocciathon launched
hosted with over 1,000 views
New Visually Impaired
boccia project delivered
11,811�visits�
to our website
70%
each month on
more boccia video
average
content available
on BE Youtube with a 29%
£97,911 increase in
22 case studies fundraised
141% and stories income gained engagementwith Boccia
increase in followers created and
England
across all platforms shared
----- End of picture text -----*
www.bocciaengland.org.uk
*Big�Boccia�Survey�2021
Page 6
BOCCIA ENGLAND
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2021
Future Plans
The impact of Covid-19 will continue to be a significant factor in relation to priorities for the sport and the charity in 2020-21. The trustees will be taking a careful approach to ensure that Boccia England is able to support its members and partners to continue to play and deliver Boccia within the current restrictions.
To address these challenges, our delivery plan was amended to ensure that we could focus on supporting our participants, volunteers, and partners creatively without putting them at risk.
We are planning to develop a new 10-year strategic plan for Boccia England that will set out our priorities going forwards as we recover from the pandemic and look further ahead to deliver our long-term objectives for the sport.
Risk Management
The Trustees consider the major risks to which the charity is exposed each quarter and have reviewed those risks and have put in place systems and procedures to manage them.
Public Benefit
The Trustees have considered their duties under section 3 of the Charities Act 2011 and have determined that they have complied with their duty to have due regard to the Charity Commission’s guidance on public benefit, when pursuing the charity’s aims and objectives.
FINANCE
Pricing policy
It is recognised that in many cases our athletes are financially disadvantaged partly due to high personal living costs and therefore our pricing policy reflects our strategy of enabling all within our community, whatever their means, to take part in our activities.
Investment powers and policy
With regard to the liquidity requirements of operating Boccia England, the trustees, have kept available funds in an interest-bearing deposit account and seek to achieve a rate on deposit which matches or exceeds inflation as measured by the retail prices index. Due to wider economic circumstances deposit rates have been depressed and so this aim was not achieved in the year.
Reserves policy and going concern
The trustees consider the minimum level of unrestricted reserves to be 6 months operating expenditure or £250k, whichever is greater. This is reviewed annually, and it is the intention of the Board to create a fund from surplus reserves to enable Boccia England to grow the sport in a sustainable way. The Trustees continue to review this level and will make appropriate changes as are considered necessary.
The Trust had unrestricted reserves of £311,055 as of 31st March 2021.
Our balance sheet on 31st March 2021 remains strong with net assets of £312,805.
At the year ended in these accounts, the Trustees determined that due to the position in the Sport England funding cycle, the prevailing uncertainty resulting from the COVID-19 pandemic, and the increased competitiveness of the fundraising market comparative to the relative maturity of our Fundraising capability that it was prudent to temporarily hold reserves ahead of the policy position. Following the Sport England funding review in the next financial year, the Trustees will consider how to manage the reserve in a way that enables us to grow the sport sustainably.
Page 7
BOCCIA ENGLAND (A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2021
Fundraising
Boccia England’s fundraising is ultimately overseen by the Board, with the day-to-day delivery of fundraising activity the responsibility of our in-house Fundraising Manager.
During the year, we received £481,935 in grants, donations and gifts-in-kind which is targeted both at specific projects and in general support of our charitable objectives.
Our commitment to having an in-house Fundraising Manager ensures our fundraising is delivered in a coordinated and centralised manner. We have not used fundraising consultancy support or a commercial partner to deliver fundraising activity. The Fundraising Manager is primarily focused on trust and grant income, which represents most of our charitable income currently, as well as laying the foundations for development of broader public fundraising in the future.
All fundraisers, employed or voluntary, are expected to work in line with the Fundraising Regulator’s Code of Fundraising Practice, which is used as a reference point when developing any new fundraising activity or reviewing existing activity. We have no reported compliance issues and continue to review and update policies and procedures in line with the Code to ensure that compliance remains strong. We are registered with the Fundraising Regulator. Boccia England also has in place a Fundraising and Donation Acceptance Policy.
We do not undertake door-to-door, face-to-face or direct mail fundraising and public fundraising in general is currently very limited. As a result, the risk of fundraising in relation to vulnerable people is extremely limited. Fundraisers work closely with others in the organisation to ensure that fundraising communications are easy to understand, respectful of potential donors, provide clarity about the cause and do not mislead in any way. As public fundraising activity increases in the future, the Fundraising Manager will develop guidance for volunteers and other staff to ensure they understand the standards we aim to uphold and what to consider when it comes to vulnerable people and fundraising.
The Trustees are not aware of any complaints in relation to fundraising activities. We have clear processes in place as to how complaints will be handled should they arise.
Pay and Remuneration
The organisation has remuneration and performance review policies which outline set pay frameworks and procedures for setting all staff salaries and pay awards. The Remuneration Committee approves any new or amended arrangements.
Principal risks and uncertainties
As of 31 December 2019, China had alerted the World Health Organisation to several cases of an unusual form of pneumonia in Wuhan. However, substantive information about what has now been identified as coronavirus (or COVID-19) only came to light in early 2020. The possible medium- and long-term impact of this strain of coronavirus remains unknown and, as such, has the potential to be a principal risk and uncertainty to any organisation. Mitigating actions are and will continue to be considered by the trustees as the implications and measures available become known in relation to this worldwide pandemic.
Health and safety of employees
The well-being of the Company’s employees is safeguarded through strict adherence to health and safety standards. The Safety, Health and Welfare at Work Act 1989 imposes certain requirements on employers and the Company has taken the necessary action to ensure compliance with the Act, including the adoption of a Safety statement. The Trustees have put a number of distancing and protective measures in place and are considering and will continue to consider necessary actions and procedures to protect both staff and customers from COVID-19 when working at or inter-relating with the company as new Government guidance and virus information is released.
Page 8
BOCCIA ENGLAND (A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2021
Post balance sheet events
Other than the continuing presence of COVID-19, there have been no significant events affecting the Company since the year end. As noted already, as of 31 December 2019 China had alerted the World Health Organisation to several cases of an unusual form of pneumonia in Wuhan. However, substantive information about what has now been identified as coronavirus (or COVID-19) only came to light in early 2020. The possible continuing impact of this strain of coronavirus is currently unknown and, as such, the directors will take account of any challenges that the company faces considering the COVID-19 situation and will act where possible to protect the company.
Provision of Information to Auditors
So far as the Trustees are aware, there is no relevant information (as defined by Section 418 of the Companies Act 2006) of which the charitable company's auditors are unaware, and each Trustee has taken all the steps that they ought to have taken as a Trustee to make them aware of any audit information and to establish that the charitable company's auditors are aware of any matters which should to be brought to their attention.
Approved by order of the members of the board of Trustees and signed on their behalf by:
Mr M Walker, Chair
Date: 20 December 2021
Page 9
BOCCIA ENGLAND (A company limited by guarantee)
Independent auditors' report to the Members of Boccia England
Opinion
We have audited the financial statements of Boccia England (the 'charity') for the year ended 31 March 2021 which comprise the Statement of financial activities, the balance sheet, the statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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give a true and fair view of the state of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
Other information
The Trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditors' report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Page 10
BOCCIA ENGLAND
(A company limited by guarantee)
Independent auditors' report to the Members of Boccia England (continued)
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
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the information given in the Trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements.
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the Trustees' report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:
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adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
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the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of Trustees' remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit; or
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the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' report and from the requirement to prepare a Strategic report.
Responsibilities of trustees
As explained more fully in the trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Based on our understanding of the company and industry in which it operates, we considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. Audit procedures performed by the engagement team included:
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Enquiry of management around actual and potential litigation and claims;
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Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
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Performing audit work over the risk of management override of controls, including testing of journal entries
Page 11
BOCCIA ENGLAND
(A company limited by guarantee)
Independent auditors' report to the Members of Boccia England (continued)
and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors' report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.
Wayne Thomas ACA (Senior Statutory Auditor)
for and on behalf of
Bates Weston Audit Ltd Statutory Auditors Chartered Accountants Canal Street Derby DE1 2RJ
21 December 2021
Page 12
BOCCIA ENGLAND
(A company limited by guarantee)
Statement of financial activities (incorporating income and expenditure account) for the year ended 31 March 2021
| Note Income from: Donations and legacies: 2 Donations Grants . Other donations and legacies Charitable activities 3 Investments Other income Total income Expenditure on: Raising funds 4 Charitable activities 5 Total expenditure Net income Transfers between funds 15 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2021 £ 74,333 - 841 18,125 170 9,280 102,749 9,427 89,395 98,822 3,927 10,975 14,902 296,153 14,902 311,055 |
Restricted funds 2021 £ - 399,026 - - - - 399,026 - 388,051 388,051 10,975 (10,975) - 1,750 - 1,750 |
Total funds 2021 £ 74,333 399,026 841 18,125 170 9,280 501,775 9,427 477,446 486,873 14,902 - 14,902 297,903 14,902 312,805 |
Total funds 2020 £ 34,912 525,141 - 96,707 896 3,943 |
|---|---|---|---|---|
| 661,599 | ||||
| 47,973 613,388 |
||||
| 661,361 | ||||
| 238 - |
||||
| 238 | ||||
| 297,665 238 |
||||
| 297,903 |
The notes on pages 16 to 28 form part of these financial statements.
Page 13
BOCCIA ENGLAND (A company limited by guarantee) Registered number: 06823256
Balance sheet as at 31 March 2021
| Note Fixed assets Tangible assets 10 Current assets Stocks Debtors 11 Investments 12 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities Provisions for liabilities Total net assets Charity funds Restricted funds 15 Unrestricted funds 15 Total funds |
7,592 26,723 193,874 169,971 398,160 (88,831) |
2021 £ 3,476 3,476 309,329 312,805 - 312,805 1,750 311,055 312,805 |
10,274 165,773 193,750 49,058 418,855 (113,049) |
2020 £ 1,348 1,348 305,806 307,154 (9,251) 297,903 1,750 296,153 297,903 |
|---|---|---|---|---|
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Mr O Watson
Treasurer
Date: 16 December 2021
The notes on pages 16 to 28 form part of these financial statements.
Page 14
BOCCIA ENGLAND (A company limited by guarantee)
Statement of cash flows for the year ended 31 March 2021
| Cash flows from operating activities Net cash used in operating activities Cash flows from investing activities Interest Income Purchase of tangible fixed assets Net cash (used in)/provided by investing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2021 £ 125,362 170 (4,495) (4,325) 121,037 242,808 363,845 |
2020 £ 20,509 |
|---|---|---|
| 896 - |
||
| 896 | ||
| 21,405 221,403 |
||
| 242,808 |
The notes on pages 16 to 28 form part of these financial statements
Page 15
BOCCIA ENGLAND
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
1. Accounting policies
1.1 Basis of preparation of financial statements
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Boccia England meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
1.2 Company status
The charity is a company limited by guarantee. The members of the company are the Trustees name on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
1.3 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
1.4 Expenditure
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs 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.
1.5 Government grants
Government grants are recognised in income when the grant proceeds are received or receivable unless future performance-related conditions are specified that have not been met. Grants received before the income recognition criteria are satisfied are recognised as a liability.
1.6 Basis of allocation of expenditure
The expenses were allocated between restricted and unrestricted funds based on the grants received and the purpose for which the grants were awarded. Where this was not possible the expenses were allocated based on management estimates.
1.7 Tangible fixed assets and depreciation
Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following bases:
- Office equipment 20% straight line - Computer equipment 33% straight line
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BOCCIA ENGLAND
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
1. Accounting policies (continued)
1.8 Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
1.9 Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
1.10 Taxation
The charity is exempt from corporation tax on its charitable activities.
1.11 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
1.12 Leasing
Rentals paid under operating leases are charged to the Statement of financial activities on a straight line basis over the period of the lease.
1.13 Pensions
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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BOCCIA ENGLAND (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
2. Income from donations and legacies
| Unrestricted funds 2021 £ Grants Lord Taverners - BOOST Charitable Trust - Children in Need - Sports Aid (BTB) - Sport England - Masonic - Peter Harrison - Garfield Weston - RHLGF - Government grants Coronavirus Job Retention Scheme 1,341 Total Grants 1,341 Donations 73,833 75,174 Total 2020 59,907 |
Restricted funds 2021 £ - 1,330 20,766 12,723 357,940 2,352 1,415 - - - 396,526 2,500 399,026 500,146 |
Total funds 2021 £ - 1,330 20,766 12,723 357,940 2,352 1,415 - - 1,341 397,867 76,333 474,200 560,053 |
Total funds 2020 £ 10,123 7,500 24,836 13,091 404,205 12,886 7,500 20,000 25,000 - |
|---|---|---|---|
| 525,141 | |||
| 34,912 | |||
| 560,053 | |||
3. Income from charitable activities
| Unrestricted funds 2021 £ Product Sales 17,785 Membership Fees 530 Course Fees - Competition and Other Fees (190) 18,125 |
Total funds 2021 £ 17,785 530 - (190) 18,125 |
Total funds 2020 £ 49,108 7,833 24,659 15,107 |
|---|---|---|
| 96,707 |
Page 18
BOCCIA ENGLAND
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
4. Expenditure on raising funds
Costs of raising voluntary income
| Unrestricted funds 2021 £ Trading 9,427 Courses - 9,427 |
Total funds 2021 £ 9,427 - 9,427 |
Total funds 2020 £ 30,303 17,670 |
|---|---|---|
| 47,973 |
5. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted funds 2021 £ Participation programme 40,190 Talent programme - Support 49,205 89,395 Total 2020 134,417 |
Restricted funds 2021 £ 228,619 74,068 85,364 388,051 478,971 |
Total funds 2021 £ 268,809 74,068 134,569 477,446 613,388 |
Total funds 2020 £ 295,739 117,120 200,529 |
|---|---|---|---|
| 613,388 | |||
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BOCCIA ENGLAND
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
6. Analysis of expenditure by activities
| Participation programme Talent programme Support Total 2020 Analysis of support costs |
Activities undertaken directly 2021 £ 265,567 74,068 - 339,635 412,859 |
Support costs 2021 £ 3,242 - 134,569 137,811 200,529 |
Total funds 2021 £ 268,809 74,068 134,569 477,446 613,388 |
Total funds 2020 £ 295,739 117,120 200,529 |
|---|---|---|---|---|
| 613,388 | ||||
| Staff costs Depreciation Premises Costs Insurance Office Admin Costs Other Consultancy Audit & Accountancy Governance Costs 7. Auditors' remuneration Auditors' remuneration |
Total funds 2021 £ 44,523 2,366 20,455 4,791 6,705 29,392 3,956 21,029 4,594 137,811 2021 £ 4,500 |
Total funds 2020 £ 81,609 1,780 27,268 6,771 9,956 29,857 14,626 21,199 7,463 |
|---|---|---|
| 200,529 | ||
| 2020 £ 4,500 |
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BOCCIA ENGLAND
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
8. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
2021 £ 254,395 22,046 26,715 303,156 |
2020 £ 240,917 22,144 24,740 |
|---|---|---|
| 287,801 |
The average number of persons employed by the charity during the year was as follows:
| Charitable activities Management and administration of charity |
2021 7 3 10 |
2020 6 3 |
|---|---|---|
| 9 |
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
| 2021 | 2020 | ||
|---|---|---|---|
| In the band £60,001 | - £70,000 | - | 1 |
The total amount of employee benefits received by key management personnel is £58,916 (2020: £70,835).
The charitable company considers its key management personnel comprises of the Chief Executive.
9. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2020 - £NIL) .
During the year ended 31 March 2021, expenses were reimbursed or paid directly to 1 Trustee (2020 - to 8 Trustees) broken down as follows:
| Volunteer expenses Board expenses Courses |
2021 £ - 94 - 94 |
2020 £ 2,410 1,372 2,319 |
|---|---|---|
| 6,101 |
During the year L Templeton was paid £Nil (2020: £1,367) and D Bentley was paid £600 (2020: £500) for various courses they delivered.
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BOCCIA ENGLAND
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
10. Tangible fixed assets
| Cost At 1 April 2020 Additions At 31 March 2021 Depreciation At 1 April 2020 Charge for the year At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 |
Office equipment £ 13,790 - 13,790 13,330 230 13,560 230 460 |
Computer equipment £ 27,596 4,495 32,091 26,708 2,137 28,845 3,246 888 |
Total £ 41,386 4,495 |
|---|---|---|---|
| 45,881 | |||
| 40,038 2,367 |
|||
| 42,405 | |||
| 3,476 | |||
| 1,348 |
11. Debtors
| Due within one year Trade debtors Other debtors 12. Current asset investments Cash held on short term deposit |
2021 £ 820 25,903 26,723 2021 £ 193,874 |
2020 £ 6,313 159,460 165,773 2020 £ 193,750 |
|---|---|---|
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BOCCIA ENGLAND (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
13. Creditors: Amounts falling due within one year
| Trade creditors Other creditors Accruals and deferred income Deferred income at 1 April 2020 Resources deferred during the year Amounts released from previous periods |
2021 £ 19,230 11,555 58,046 88,831 2021 £ 56,638 54,121 (56,638) 54,121 |
2020 £ 25,065 17,621 70,363 113,049 2020 £ 118,926 56,638 (118,926) 56,638 |
|---|---|---|
Deferred income at the 31 March 2021 relates to grant income received by the charity. Where necessary, the grant conditions state that the income must be utilised across a certain period. As a result the grant income has been deferred in line with this.
14. Provisions
| At 1 April 2020 Amounts reversed |
Customer Refunds £ 9,251 (9,251) - |
|---|---|
Provisions brought forward related to refunds due to customers who were entitled to claim from the Charity up to 31 March 2021. Unclaimed amounts were recognised as a donation.
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BOCCIA ENGLAND
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
15. Statement of funds
Statement of funds - current year
| Unrestricted funds General Reserve Restricted funds Sport England Backing The Best BOOST Charitable Trust Children in Need Masonic Charitable Foundation Peter Harrison Foundation Willan (HEC Only) Sport England- Other Other Total of funds |
Balance at 1 April 2020 £ 296,153 - - - - - - - - 1,750 1,750 297,903 |
Income £ 102,749 321,592 12,723 1,330 20,766 2,352 1,415 2,500 36,348 - 399,026 501,775 |
Expenditure £ (98,822) (310,617) (12,723) (1,330) (20,766) (2,352) (1,415) (2,500) (36,348) - (388,051) (486,873) |
Transfers in/out £ 10,975 (10,975) - - - - - - - - (10,975) - |
Balance at 31 March 2021 £ 311,055 |
|---|---|---|---|---|---|
| - - - - - - - - 1,750 |
|||||
| 1,750 | |||||
| 312,805 |
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BOCCIA ENGLAND
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
15. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds General Reserve Restricted funds Sport England Backing The Best BOOST Charitable Trust Children in Need Masonic Charitable Foundation Peter Harrison Foundation Willan (HEC Only) Total of funds |
Balance at 1 April 2019 £ 295,915 - - - - - - 1,750 1,750 297,665 |
Income £ 161,453 404,206 10,123 7,500 24,836 12,886 7,500 33,095 500,146 661,599 |
Expenditure £ (182,390) (383,294) (9,860) (7,500) (24,836) (12,886) (7,500) (33,095) (478,971) (661,361) |
Transfers in/out £ 21,175 (20,912) (263) - - - - - (21,175) - |
Balance at 31 March 2020 £ 296,153 |
|---|---|---|---|---|---|
| - - - - - - 1,750 |
|||||
| 1,750 | |||||
| 297,903 |
The general reserve represents the free fund of the charity which are not designed for particular purposes.
The Sport England Fund supports delivery of the Whole Sport Plan, focused on developing and promoting the sport, increasing participation and helping those with the talent and potential, to improve.
The Backing the Best project funding was aimed at supporting two out of the five Boccia England Academies. With complexity of the last 18 months, it was agreed with Sports Aid that this funding would be utilised in supporting the wider Boccia England pathway with facility costs, support services, coaching costs and expenses.
The BOOST Charitable Trust supports the organisation and costs of running the nation pan-disability league.
Funds received are expended for their intended purpose, in most cases within the same financial year.
Page 25
BOCCIA ENGLAND
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
16. Summary of funds
Summary of funds - current year
| General funds Restricted funds |
Balance at 1 April 2020 £ 296,153 1,750 297,903 Balance at 1 April 2019 £ 295,915 1,750 297,665 |
Income £ 102,749 399,026 501,775 Income £ 161,453 500,146 661,599 |
Expenditure £ (98,822) (388,051) (486,873) Expenditure £ (182,390) (478,971) (661,361) |
Transfers in/out £ 10,975 (10,975) - Transfers in/out £ 21,175 (21,175) - |
Balance at 31 March 2021 £ 311,055 1,750 |
|---|---|---|---|---|---|
| 312,805 | |||||
| Balance at 31 March 2020 £ 296,153 1,750 |
|||||
| Summary of funds - prior year | |||||
| General funds Restricted funds |
|||||
| 297,903 |
17. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Unrestricted funds 2021 £ Tangible fixed assets 3,476 Current assets 342,289 Creditors due within one year (34,710) Total 311,055 |
Restricted funds 2021 £ - 55,871 (54,121) 1,750 |
Total funds 2021 £ 3,476 398,160 (88,831) |
|---|---|---|
| 312,805 |
Page 26
BOCCIA ENGLAND (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
17. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior year
| Tangible fixed assets Current assets Creditors due within one year Provisions for liabilities and charges Total |
Unrestricted funds 2020 £ 1,348 366,627 (62,571) (9,251) 296,153 |
Restricted funds 2020 £ - 52,228 (50,478) - 1,750 |
Total funds 2020 £ 1,348 418,855 (113,049) (9,251) 297,903 |
|---|---|---|---|
18. Reconciliation of net movement in funds to net cash flow from operating activities
| Net income for the year (as per Statement of Financial Activities) Adjustments for: Depreciation charges Interest from investments Decrease in stocks (Increase)/Decrease in debtors Increase/(Decrease) in creditors Movement in provision Net cash provided by operating activities 19. Analysis of cash and cash equivalents Cash in hand Short-term investments Total cash and cash equivalents |
2021 £ 14,902 2,367 (170) 2,682 139,050 (24,218) (9,251) 125,362 2021 £ 169,971 193,874 363,845 |
2020 £ 238 1,780 (896) 26 22,100 (11,990) 9,251 20,509 2020 £ 49,058 193,750 242,808 |
|---|---|---|
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BOCCIA ENGLAND
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
20. Analysis of changes in net debt
| Cash at bank and in hand | At 1 April 2020 £ 49,058 49,058 |
Cash flows £ 120,913 120,913 |
At 31 March 2021 £ 169,971 |
|---|---|---|---|
| 169,971 |
21. Operating lease commitments
At 31 March 2021 the charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:
| 2021 | 2020 | |||
|---|---|---|---|---|
| £ | £ | |||
| Not later than | 1 | year | 20,000 | 21,426 |
22. Control relationships
The charity is controlled by the board of trustees.
23. Related party transactions
The charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the charity at 31 March 2021.
Page 28