Registered number: 06823256 Charity number- 1139174 BOCCIA ENGLAND (A company limited by guarantee Trustees. report and financial statements for the year ended 31 March 2022 *ABJBBOBL' 2111212022 COMPANIES H(KISE A28
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BOCCIA ENGLAND IA company lirnited by 9uaranteel Contents Page RefenCe and adminlstrativ¢ details of the ¢harity. it$ Trn$te¢$ and advl$ers Chaies report Trustees. report Independent auditors. report on the financial statements 10-12 Statement of financial activities 13 Balanc• sh••t 14 Statement of eash flows 15 Not8s to the financlal statèmènts 16-28
BOCCIA ENGLAND IA cornpany limited by guarantee) Referen¢e and administrative details of the chartty. its Trusteès and advisers for thè year ended 31 March 2022 Trustees Mr M Gannon. cha (appointed 22 January 20221 Mr M Walker. Chair {resigned 21 January 20221 Ms J Frampton. Vice Chair Ms L TeMetOn Mr D Newton Mr J Rudge (resigned 18 November 20211 MT O Walson. TreaSur Ms E Moulam (resigned 7 January 2022) MrCLee Ms M Waite lapposnled 27 January 2022) Company r•gistef•d nurnber 06823256 Charity registered number 1139174 Registered offic• Media Hotjse Padge Road Beeston Noth"nghamshire NG9 2RS Chief executive officer Chri5 Ratcirffe Independent auditors Bates Weston Audil Lld Statutory Auditors Chartered A¢untsnts 3nal Street Defby DE1 2RJ Bankers Barclays Bank PLC Leicèstèr LE87 2BB Solleltors 1Th4in Mitchdl LLP Riverside East House 2 Millsand5 Sheffield S3 80T Page 1
BOCCIA ENGLAND (A company limited by guarantee) Chairfs statement for the year ended 31 Mar¢h 2022 The ¢haim)an pre%nts his statement for Ihe yEar. On behalf of the Board of Boccia England. l am pleased to present the Annual Accounts and Trustee Report lor the year ended 31 Marth 2022. Having recenuy joined 8occia England as Chair of the Board l am proud to be an advocate for this great sport. This stems from my earfy career in education and l am excited about the impact Ihat the sport can brin9 to so many pèople's livès. The year has been one of transition for Borria England as we look towards launching our new strategic plan and safely navigate our way throLJgh the challenges of cO-19 to be able to fully retum to face to face Boccia. Throuyhout the course of the year. we m81Thed agile and flexible in our approach to ensure that our members and players could maximise their opportunities to play Bocua and fee1 safe and assured atllongsl the uncertainty that Covid-19 has brought to cMJr lives. It was pleaSg to see our Back to Bo¢¢ia series come to Injition wth so many of yY)u taking part. We also cchntinued to provide support and guidance to our members an¢J partners for those vtho We not yet able to join in face-lo-lace acts.wty and we supported l(Kal dubs lo ease back. We achieved this through providing the relevant guidance to ensure that our members remain safe from any unnecessary risks together wilh training and support fo( our dubs and coaches. We are graleful to the Covid-19 Working Group and in particular Jon Moulam who chaired the group for their continuing support lo the organisation as wè navigate our way through the challenges of providing appropriate guthnce to pYers. dubs. arwj coaches. I want also to note the steding work of the outgoing Chair Mike Walker. and otjr Tnjstees Jonny Rudgè and Liz Moulam who also stood down earlier this year. Their Steing work over Ihe past few years has provided a solid foundation in temis ol our Govemance and tyjr strategy going foThvard. l am also grateful to the rest of the Board and Trustees who have (*)nb"nued to ensure that our govemance and strategic support M81n$ robust and Compliant. Finally. on behalf ol the Board and myself, I want to give Ihanks to our hardworking staff and volunleers who have worked lirelessly to ensure Ihat we conb.nue io provide the right opportunitses It¥ all our participants. l am confident that we will continue to improve lives through Bocaa ovei the next 10 year5 and beyond.. Chair, Mark Gannon Dale: 1fj11212022 Page 2
BOCCIA ENGMD (A company limit by guarantee) Tru$tees' report for the year ènded 31 March 2022 TDJSt••s Report The Trustees are pleased to present their Annual Report iogether wilh the Financial Ststemenls Df the charity lor the year ending 31 March 2022 whith are prepared in accordance wth the requirements contained within the Charities Act 2011. Ihe Companies Act 2006, the Memorandum and Articles of Associatson, and Accounting and Reporting by Charities.. Statemenl of Recommended Practice appliCae to charities preparing their accounts in accordance with the Finan(ial Reporting Standard applicable in the UK and ReptJbli¢ of Ireland IFRS 1021 (effective 1 January 20151. Status Boccia England was established as a charilatrAe c(Mnpany limited by guarantee INo.6823256 (England and Wales) in November 2008 and achieveij tharitable status INo.11391741 in November 2010. The charitable company 15 limrted by guarantèè without having a share Capi and the liability of the membèrs is limited 10 £1 each. The charitable company is govemed by its Artides of Assooatson. Trustees The following trustees have served the company since 1 Awl 2021: Mr Mark Gannon (appointed 22 January 20221 Ms Marianne Waite lappoinled 27 Jan(Jary 2022) Mr Mike Vvalker lappThnted 1 May 20181- resigned 21 JanLJary 2022 Ms Janie Ffampton (appointed 13 Febwary 20191 Mr Owen Wat50n (appointed 6 June 20181 Ms Elizabeth Moulam (appointèd 6 Junè 20181- resigned 7 Jantjary 2022 Mr Dan Newton (appointed 31 August 2016. reappoinled 31 August 20201 Mr Jonathan Rudge (appointed 11 November 20171- resigned 18 November 2021 Ms Lauren Templeton lappointed 28 November 2015, appthnted December 2019) Mr Christopher Lee lappointed 21 May 20191 Mr Dan Bentley IC(>opted Players. Advocate) Tmstees Responsibilitie5 Company law requires the Trustees to prepare financial statemenls for each finanual year which give a true and fail view of the state of affairs of the tharitable company and of the surplus or deficit of the ¢harttablÈ company for that year. In preparing those financial statements. the trustees a quired to.- Select suitable accounting policies and then apply them consistently. Make judgements and estimates thal are reasonable and prudent Prepare the financial statemenls on the going concem bass unless il 15 inappropriate to presume that the charitable company will continue in business,. and Observe methods ar wnryples in the chality Statement of Recommended Practice. The Trustees are responsible for keeping proper accounting records which disdose with reasonable accuracy at any bme the financial position of the charrtalAe company and lo enable them to ensure that the financial statements Comply with the Companies Act 2006. They are also responsible for safeguar(5ing the assets of the charrtable company and hence for lakirg reasonable steps for the prevents. aN1 delection ol fraud and othei iffegularities. Pa3
BOCCIA ENGLAND (A company Ilmited by guarantee) Trustees. report (¢ontinued) forthÈ yearended 31 March 2022 Declsion Maklng The Board of Trustees administers the charity. The Board meets quarteTly and there are five $ulF¢ommittees. oveTing 9ovemance. rernuneration. nominab"ons. audit. finaw81 management and sport. The Chief Exeojtive is appointed by the TTUStees and manages the day-lo-day operats.ons of the charity. working within delegated powers approved by the Twstees. Thi5 indudes the day-tTrday management of the charity responsibility for finance. employment. and sPOrt5 development activities_ The Trustees approve the oryanisation's Scheme of Oelegaled Authority annually. Thi5 policy ouuines authority levels wilhin the staff team and the procedures to be undertaken when deusions are made. Govèmane• and Rèeruitm•nt of Trnsl••s As the National Goveming Bo(Jy of the sport of Bo¢tia in England. and Sport England as a partner. we are required to comply wrth the Code of Sports Govemance. We undertake an exlemal audit on our cornpliance during each investment cycle and this is planned to take place in the next finanal year. We are fully committed to not only comply with the letter of Ihe code but the spirit in whiGh it was create¢J. We bèlièvè that high standards of governance and condu¢t lead to better decision making and ensure a better oulcome for the beneflarIeS crf our charity and all members of the Board adhere to Boccia England's Code of Conduct. Our Goveman¢e Committèe is chaired by ¢xJr Senior Indèpendent Director and consisls entirely of Independent Direclois. It meets regularty throughoLrt the year, with speafic meetings on Audit, Renurneralion and Nominat¢ons. All appointmenls to the Board are managed principally by the Nominaknons Committee. We undertake an annual review of Ihe Ski115 01 the Board and consider tKbth the immediate and Ion9eT-term skills that the Board rèquiws to enable the organisats.ons succèss. We proactively challenge ourselves to consider new Wa that we can take positive action to improve the t1iversity on Ihe Board, whilst recognising that dtver5ity takes many form5. We are committed lo transparency In thi5 area and publish an Equalty & Divèrsity statement on our webstte. which includes information on how we are doing as well as a link to our tion plan. Depending on the nature or speoalism of the rde we are recrurting for. sometimes we use specialist recnjitmenl consullants in support of ensuring that we access Ihe besl talent available to join the Board. We are also actively managing our social media on atrO¥M5 such as Linke¢Jln to make our vaGallGies rnore visible. open and acce551ble to a wider range of ¢andidates. We aTÈn't alraid to appoint Trustees to their first Board appoinlment. as we lIeVe that this opens us up to a wider talenl pool and increases the diversty of thought in our executive. Trustee Induction and Training All new Trustees undertake an inducb.on the Board Chair and Chief ExeGutive. They are provided with thè organisation's Governance Manual which oullinès various policies. documents, and procedures. The Board regularly reviews ts skills matrtx to ensure thal it has a good mix of knovledge and skills to effedively make decisions_ Tru51ee5 receive training Ihroughout the year either through È-leaming or through presentations from stsff or partners. A board SuSs plan is in Fdace. Principal Activities The principal activities of Bocaa England undertaken for pU1C benefit are". Th8 promotion of community participation in tralthY recreation by thè provision of facilities and equipment for the plawng of Bocoa. The advancement of edu¢ation.induding physical edurAtiDn lof all residents ni the Uniled Ktngdoml in the sport ol 8oGcia (regardless ol thwr race. gender, or disability) by the provisK)n ol facilities and eqvipmenl for the sport of Bocaa. The relief of need of people wlh disabilities by Ihe wovision of facAlities and equipment for the plawng of Page 4
BOCCIA ENGLAND IA company limited by guarantee) Trnstees. report Icontinuedl for the year ended 31 March 2022 8occia, and The advancement of Boccia as an arnaleur spcffl by the prOwsic of facili5 and equipment for the sport of Boccia. Strategy We developed short term strategic direclion goals ahead of 2021-22 vA)ich were designed to ensure th81 the organisation rèmains viablè as well as being able to grow and develop the sport once again when it is possitye to do so. In summary these goals include.- Tackle inequalib'es #nd provide a¢livity for (lisableo people. as well as expandin9 our fooJ5 lo reach more people frown ethniG minority communities and women and girfs. Build on our inwght from 2020 pr0graMrr and initiatives and response to Cowd-19 to further improve access to Bocaa. Continue lo innovate and a¢Japt (xjr adiw.ties to ensure Ihere are fiexible and appropriate cyportunib.es lo p3cIPatE in Bocua. Develop our talent palhway (Playefs, Coaches & Volunteers). Raise awareness and understantling atK*&l Bo¢cia aThJ the woth of Bocaa England engaging new audien¢es and SUPFK)rters. and Ensure Boccia England is a well-nJn organisab.on thai fulfls its responsibilities as a Sport Nats'onal Governing Body and chanty using ts re50urce5 effectively. We believe these strategic aims are complimentary lo the emergry strategy of Swrt England and we welcome the opportunity to conts.nue to work dosely wth Sp(Mt Ertyland as a key national parlner. During 2021122 we s0 worked on the development of our 10 year Strateg plan vthith we plan to launch during 2022123. AchSevements Page 5
BOCCIA ENGLAND (A c¢)mpany limit•d by guarantee} Trustees. report (continued) for the year ended 31 March 2022 BOCCIA i••• ENGLAND Highlights 2021-2022 Members 10-year strategy i & Cornpany Values 8otcia Éngland's 10-yearannivewry 19,200 28xLe¥dEwsAwtsbVt 2x loff•S 4p•¢hwaycwnp5 2Intorrtm>3l rAmp5 6medahatUKchampK$hIPS S¢lK)ol Garf5 o•riicpilan¢S / 70Xwth Spocial 6,196 Valuing our Volunteers N¢ed5 virtDJa1 BLKlia stho0landt0ls< part1pantS scheme launched First member club survey undertaken: iooo/ 7inlO 9O%ofdub5hec¢Mche5 itha8oc¢ièEr¢l•nd lÈadersAwardorhher otc1b5 cater forall partKipants clthmÈei 90% boccia forum meetlnES held BACK T 43 BOCCIA LEAGUE teAmsettteredfrom28dubs teamssuwDrtedthrou¢hthe NatiOt)al LwueTrw5QOrtionGraThts 3xBaik toBo(C•a Mpetitn%0elI¥ered 3x8xktrJ0¢¢¢i•l(K•l Two year Club recoveryand growth p13n established 6 colleges 2)ooOllllll qualified for the first Aoc Sport boccia National Championships Bcrtcia D 2022reatP over National Bx¢la Day 17,500 8Casestudyshow¢ase videos created at locat around the country 00 uo peopleon Sot1 medi DU 00 DO DO DD Do Accessibility AccesSibi1ity tool Recite me f¢rwebsiie dEploYed Easyread ver5wJnof OW Strategy 83Y. Held themed tea breaks mental health and festive tea breakl ol people 5JKI the tEi b15 h1 BREW UP & BAKE n)et)ul health Social media followers Membership We held our first member online forum Introduced swap and shop for LKxcia equipment 29% increase inl1nkedinfDllèlS 20.130i3veltsniwewisitorsttsi)ur W4eb5iteper monrh WVWo¥.bo¢¢iaengland.org.uk Page 6
BOCCIA ENGLAND IA ¢ompany limited by guarantee) Trnstees. Teport Icontinuedl for the year ended 31 March 2022 Like many other similar organisalions. we are hugely reliant on the Sup of cNJr staff and volunteers lo ensure that we fulfil our objectives. and we offer our grateful thanks to al those who contsnue lo make Boccia a positive experience. We also recognise the efforts of those who have supported Bocaa England during the challenges faced Irom the impact of Covid-19. Future Plans Followng a year Whe there were h'mited oprtUnitIeS for aying Boccia we wll f(xu5 our pri¢Mtl8s on recovering from the impacl of Covid-19 with the retum to face lo face Boccia through our ¢ompetib"ons, clubs and courses. We will also be lookn.ng ahead to plan for the implementalion of our new 10 year slrategic plan lor Boccia England where our wsion is fof everyone to have the opportunity to gain a positive experience of Bo¢¢ia. We will seek to create posilive, engaging and accesgble opportunilies for physically disabled people to play Boccia. To athieve this vision, we will foGu5 on: the development of a nalionwide infrastructure for the Boccaa community. increased public awareness ol Boccia, and. every hwsehold wrth a physically disaNed childlwung person having the thance to play Boccia b) Rlsk Managemenl The Trustees consider the major risks to wNch the tharity is exposed each quarter arhd have vIewel those risks and have put in place stemS and wocedures to manage #nd to mib.gale them. Publi¢ Benefit The Trustees have considered their dvtye5 un(ler seth.on 3 of the Charitiès Act 2011 and have deterniined that they have cornplied ¥th their duty to have due regard to the Charity Commission's guidance on publi¢ bÈnèfrt, when pursuing the charity's aims and objectives. FINANCE Pricing policy It is recognised that in many cases our athletes are financially di5advaniaged paY due to high personal living costs and therefore our pricing policy refled5 our strategy of enabling 311 wrfhin our community. whatever their means. lo lake part in our acb"vities. We will continue to review fees and other charge5 annually. Investment powers and policy With rewd to the liquidity requirements of operating Boccia England. the Trustèès. have kept available lunds in interest-bearing deposit accoun15 and seek lo achieve. whère Kx>ssiblÈ. a rate on deposit which matches OT exceeds flatIOn a5 measured by the retail prices index. Due to wider economic arcumstances deposit rates have been depressed and so this aim was not achieved in the year. Reserves policy and going concern The Trustees consider Ihè minimum 18vd of unrestricted reseryes to be 6 monlhs operating expendilure or £250k. whichever is greater. This is reviewed annually. and it 15 ihe intenlion ol the Board to Greate a fund from surplus reserves to enable Boccia England to glow Ihe sporl in a 5UStainable way. The Trustees continue to review this level and will make appropriate changes as are considered necessary. The Trust had unrestricled reserves of £306.038 as of 31st March 2022. Our balance sheet on 31st March 2022 remains 5tr0ry with net assets of £307.788 Page 7
BOCCIA ENGLAND (A Company limited by guar•ntèel Trnstées. rèport Icontlnuedl for the year Ènded 31 March 2022 At the year ended in these accounts. the Trustees determined that due to the position in ihe Sport England funding cyde. the prevailing Uncertainty resulting from Ihe COVID-19 pandemic. and the increased competitiveness of Ihe fundraiyng market comparative to the relab.ve maturity of our fundraising capability that it was prudent lo temporarily resewves ahead of Ihe policy posiiK)n. Fundraising Bo¢cia England's fundraising is ultirnately overseen by the Board. the day-traY ddivery of lundraising activity the responsibility of our in-house Fundraisiny Manager. During the year, we received £514,857 In grants. donalions and gtfts-In-nd which is targeted both at specific projects and general support of our tharitalAe ckniectives. Our commitment lo having an in-house Fundraising Manager ensures our fundraising is delivered in a coordrnated and centralised manner. We have not used fundraising consultancy support or a commercial partner to deliver Ivndraising activity. The Fundraising Manager is primarily focused on trust and grant incolne, whiGh urrenlly represents most of our charitstrle incorne. a5 well as la9 the foundatlons for the development of broader public fundraising in the future. All fundraisers, employed or voluntary, are expected lo work in line wlh the Fundraising Regulaiorfs Code of Fundraising Practice. which is used as a referen¢e point developin9 any new fundraising activity or viewing existing aCtity. We have no pOr1ed compliance issues and continue to review and update policies and procedures in line wlh the Code lo ensure that compliance remains strong. We are registered with the Fundraising Regulat. Boccia Engl8nd also has in place a Fundraising and Donation A¢¢eptsn¢e Policy. We do not undertake door-t041oor. face-to-face or direct mail fundraising and public fundraising in general 15 currently very limiled. As a result. the risk of fundraising in relation to vulnerable people is extremely lirnited. Fundraisers wark closÈty wth others in thè organisation to ensurè that fundraising communications are easy to understand, respecrful ol potential donors. prowde darily about the cause and do not rnislead in any way. As public fundraising activity increases in the fulure. the Fundraising Manager will develop guidance for volunteers and other staff lo ensure they undersland the 5tsndards we airn lo uphold and what to consider when it comes to vulnerable peotye and fundrnising. The Twslees are not aware of any complaints in relation lo fundraising adJ"vtts"es. We have dear pr¢xtsses in place as lo how complaints will be handled should they arise. Pay and Remuneration The organisation has remuneratson and perfomiance review poliaes which outline set pay frameworks an¢J procedures for setting all stsff salaries and pay awards. The Remuneration Cornmrttee approves any nèw or amended arrangemènts. Principal risks and uncertainties The Board reviews the overall Risk Register on a regular ba515. Risk appetite has beèn defined lor specific risk ¢alegories and is included in our Risk Register. The principal risks and uncertainties lacing the business, are currently focused on the impact ol Covid-19 on our members. the current challenges that disabled people lace in accessing 8ppropnate levels of care and the nse in the cost of INing. Mits"galing action5 are and will continue to be considered by the Trustees as the ¢ontinuing and changing implicatsons and measures available become further known in relab.on to t>)is worf1de pandemic. Health and safety of employees The well-being of the Company's employees is safeguarded ¢hrough sln"¢i adherence to he8llh and safely standards. The Safety, Health and Welfare at Work Ad 1989 imposes certain requirernents on employers and the Company has iaken Ihe necessary action lo ensure compliance with the Act, inclLtrding the adoption of a Safely statement. The Trustees have pul a numbef of distancing and protective measu$ in place and are Pagg 8
BOCCIA ENGLAND (A company limited by guarant¢¢) Trnsteès. report (continued) for the yèar ended 31 March 2D22 considering and will continue io consider reSSary lOn$ and pr¢xedures lo proted both staff and customers from COVID-19 when WOTking at or inler-relating with the ¢ompany as new Governrnent guidance and additional virus information is rdeased. Provl$lon of lthfomiatlon to Auditors So far as the Truslees are aware. there is no relevant infomation las defined by Seciion 418 01 the Companies Act 20061 of which the charitatAe cgmpanls auditors are unawa, and each Trustee has taken all the Stèps that they ought to have taken as a Trustee to make them aware of any audit information and to establish Ihat the charitable CoMpanS aUdItS are aware of any matter5 whith 5houkl to be brought to their aitenlion. Approved by order of the membws of thè board of Trustees and signed on their behalf by. Mr M Gannon. Chair Chair ol Trustees) Date.. 1611212022 Page 9
BOCCIA ENGLAND IA company limited by guaranleel IndtpÈndÈnt auditors. report to the Members of Boccia England Opinion We have audited the financial statements of Boccia England Ithe 'ch8ryVI for the year ended 31 March 2022 which comprise the Statemenl of finanaal acU"wties, Ihe balance sheet. the statefflent of cash flows and the related notes. including a surnmary of signrficant accounting policies. The financial reporting framework that has been applied in thr preparation is applicable law and United 'ngdoM Accounting Standards, including Finanual Reporting Stsndard 102 The Finanaal Reporting Slandard applicatAe in the UK and Republic of Ireland. Iunited Kingdom Generally Accepted Accounb"ng Practice)- In our opinion the financial statèments.. give a true and fair vièw of the state of the chariiable companrfs affairs as al 31 March 2022 and of its incoming resources and applicabon of resource5. induding its incorr7e and expenditure for the year then ended.. have been propeEty prepared in aordanCe 7Mth United KirYJdom Generalty Aepted Accounting Practice.. and have been prepared in accor¢Jance the requirements ofthe Companies Act 2006. Basis for opinion We conducted our avdit in acc(ydarbce wth 1ntemats.onal Standaid5 on Auditing IUK) IISAS IUKII and applicable law. Our responsibilities under those standards are furfher described in the AuditOTS' responsibilitie5 for the audit of the financial slatemenls section of our report. We are Independent ol the charrtable company in accordance wth the ethical requiremen15 Ihat a relevant to our audrt of the financial statements in the Uniled Kingdom, induding the Financial Reporting Counol's Ethical Standard, and we have fulfilled our other ethi¢al Tesponsibilities in accordance these requiremenls. We believe that the audit evidence we have obtsined is sufficient and appropriate to prowde a basis for our opinion_ Conclusions Telating to going concem In auditing the finanoal statements. we have conduded that the Tnjslees. use of the going concern basis of accounting in the preparabon of the finanaal statements is apw)priale. Based on the work we have performed, we have nol idenlified any material uncertaintie5 rdating to events or conditions that. individually or collectively. may cast significant doubt on thè charitable companls abilily to continue as a going concem for a period of at least twefve months from when the financial statements are authorised for issue. Our responsibililies and the resFonthlitiès of the Trusteès wih respect to going concem are described in the relevant sections of this report. Other informatlon The Trustees are responsible for the other information. The other infomiatTron comprises the infomialion included Jn the annual pOrt. other than the financial statemenls and our auditors, port Ihereon. Our opinion on the financial statements does not cover the olher infomialion and. except lo the extent olherwise Èxplicitly stated in our report, we do not express anyform of assuran¢e condusion thereon. In connection with our audil of the fmancial slatements, our respM)nsibility IS to Tead the olher information and. in doing so, con51der whethef the other informalion is materially *nconsislenl vAth the financial statements or our knowledge obtained in the audit or otherwse appear5 to be materially misstated. If we idenlify such material inconsislencies or apparent material misstatements. we are required to delemiine whether there is a material misstatement in the financial statements or a material misstalement of Ihe other information. If, based on the work we have performed, we condude Ihat Ihere 15 a material misstatement of thi5 Other information, wo are requi¢ to report Ihat fact. We have nothing io report in this gard. Page 10
BOCCIA ENGLAND IA company limited by guarantee) Indepènd•nt auditors. report to thè Members of Boccia England Icontinuedl Oplnlon on other mattèrs prescribèd by the Companies Act 2006 In OUT oplon. based on the work undertaken in the course of the audil.. the information given in the Trustees. report for Ihe financi year for which the finanGial statements are prepared is consistent with the finanual statèments. the Tnjstees. report has been wepared in accordance 7Mth apphcable legal requirements. Matters on whi¢h we are required to report by x¢epti¢)n In the lighl of our knowledge and undefslanding of the charitable company and its environment obtained in the course of the audit. we have nol identified material mis5tstements in the Tru5tees' report. We have nothing to rèport in respeci of the fcllovring matters in relalion lo which Companies Act 2006 requires us to report lo you if. in our Onion= adequate accounting records have not been kept. or tUrnS adequate for our xtjdrt havè not bèen received fiom branches not visited by u5- Of the finanoal 51atements are not in agreement wlh the awxjnling records and retums., or certain d1sd0suS ol Trnstees. remuneration specified by law are not made: or we have not received all the informab.on and explanab.ons we require for our audit., or the Trustees were not entilled to prepare the ffinanaal slatemenls in accordance with the small companies regime and take advantage of thè sm811 compans' exemptions in preparing the Trustees, port and from the requiremenl lo prepare a Strategic report. Re5ponsibilitits oltrustees As explained more fully in the trustees. responsily"lib"es ststement. the Trustees (who are also thè dirÈctors ol the charitaNe company for the purposes of company lawl are responsible for the preparation of the financial statements and for being sabsfied Ihat they give a Irue and fair view. and for such intemal control as the Trustee5 determine is necessary lo enable the prep8th"M of financial ststements that are free Irom material misstatement. whether due to Iraud or em)r. In preparing the financial stslements. Ihe Truslees are responsible for a55essing thè charitable companls ability to continue as a 90ing concern, disdosing, as applicable. matters relaled to going concern and using the going concern basis of accounting unless the Trustees either inlend lo liquidate the chariiable company or to cease operats"ons, or have no realisti¢ altematwe but to do so. Auditors. responsibilities for the audit of th? financial stalements Our ob]'ectives are to obtain aSon3te assurance abcwjt whether the finanaal statemenls as a wh(Ae are free from material wnisstatement. whether due to fraud or error, and to issue an auditors. pOrt that includes our gpinion. ReasonatAe assurance is a high level of assurance. but is not a guaranlee that an audit conducted in accordance with ISAS IUKI wll alwa detecl a material misstatement when it eSts. Misstatements can arise from fraud or error and are considered material if. individually or in Ihe aggregate. they c¢xJld rèasonably be expectèd to influèncè thè economic dÈc4sions of users tskèn on ihe basis of these financial statemenis. IrregulaTities, including fraud, are inslances of noTrcompliance wth law5 and regulations. Wtt design procedu$ in line with our responsibilth"es. oullined above. lo detect matèrial misstatemènts in respect of IrguIarl1ies, includ1ng fraud. The extent to whith our procedures are capae of detecting irregularilies. including fraud is delailed below.. Based on our understanding of the company and industy in which il operales. we ¢(S1ered Ihose18WS 8nd gulations that have a direct impact on the preparab.on of the finanGial statefflents such as thè Cofflpanies Act 2006. Audit procedures perfomed by the engagement team induded". Enquiry of management around actual and potential litigation and daim5' r<eviewing financial slatemenl disclosures and testing to supporting documentat to assess compliance with applicable law5 arKI regulaty"ons'. Performing audit work over the risk of management override of controls, induding lestsng ol joumal entries and other adjuslmenls for appropriateness. evaluating Ihe business ralionale of significant transactions outside the normal course of business and reviewing arxounb.ng estirnale5 for bias. Page 11
BOCCIA ENGLAND (A ¢ompany limited by guarantee) Independent audltors, report to th¢ Members Of 80¢¢ia Englaftd l¢ontinu*dl Because of the inherent limitstions of an aLtdiL the is a risk that we wll not detect all irrè9ularities. including those leading to a material misslatemenl in the finanoal statements or non-comp17ance with Te9ulation. This rigk increases Ihe more Ihat compliance with a law or regulation is removed from the evenis and transactions reflected in the financial statements. as we Nbill be less likely to become aware of instsnces ol non- compliance. The risk is also greater regarding irregularilies 0n9 due to fraud calher than emr. as fraud involves inlentional concealment, forgery, collusion, omission or misrepiesen13ti0n. A further descripth.on ol (Kjr Sponl.1lti.es for the audit of the financial slatemenls is located on the Finandal Rewiting Counol's websiie al". www.frc. .uklaudbtorsrès nsibilrties. This description forn)s part of our auditors, report. Us• of our report This report is made 501ely lo the charitable (¥)rrwnys members. as a body. in acry)rd8nce with Chapter 3 of Part 16 of Ihe Companies A¢1 2006. Our audit wtyk has been undertaken so that we might state lo the ch8ritslJe company's members those matters we are required io stste to them in an auditors. report and for no other purpose. To the fullest extenf permitted by law. we do not accept or assume responsibility lo anyone other than thè charitatje cofflpany and its members. as a bDdy. for our audil WOFk. for this rèport. or for the opinions we have fom)ed. Wayne Thomas ACA IS•nior Statutory Auditor) for and on behalf of Bates Wgston Audil Ltd Statutory Auditors Charlered Accountants Canal Street Derby DE1 2RJ Dale.. 20 December 2022 Page12
BOCCIA ENGLAND IA company limit¢d by guarant¢o1 Statement of financlal activities lin¢orporating incam¢ and expènditure account) for the year èndèd 31 March 2022 Unfestricted funds 2022 Restricted funds 2022 Total funds 2022 Total funds 2021 Not•. Incorne from: Donations and legaoes- Donaticffls 53.542 53.542 461.315 74.333 399,026 841 18, 125 170 Grants Other donations and legaGies Charitable activrties 461.315 52,577 47 52.577 47 Investments Oiher income 5,837 5.837 9,280 Total income 112,003 461,315 573.318 507,T75 Expenditure on-. Raisin9 funds Charitable activiti'es 33.956 83.602 33.956 544.379 9,427 477,446 460.777 Total exp•ndltur• 117,558 460.777 578.335 486.873 Nel lexpenditureifinct)me Transfers between ftjnds 15.555) 538 538 1538) {5.0171 74,902 14 Net movement in funds 15.017) 15.0171 74.902 Reconciliation of funds.. Total funds brought forward Net movement in funds 311.055 15.01n 1.750 312.805 15.0171 297.g03 14.902 306.038 1.750 307.788 312,805 Total fvnds carried forward The notes oft pages 16 to 28 fom part of Ihese ffinanci stslements. Page 13
BOCCIA ENGLAND (A company limited by guaranteel Registered number= 06823256 Balance sheet as at 31 March 2022 2022 2021 Fixed assets Tangible assets 10 1.499 3.476 1,499 3.476 Current a$$ets Stocks 7.670 38.122 303.874 157,612 7,592 26,723 193.874 169,971 Debtors Investments 12 Cash at bank and in hand 507.278 398.160 Creditors.. amounts falling due vAthin one year 13 {200.989) (88,831) Net current assets 306.289 309.329 Total assets less current liabilities 307.788 312,805 Total net ass•ts 307.788 312,805 ChaTity funds Restricted funds 14 1.750 306.038 1.750 311,055 Unrestri¢ted funds 14 Totsl funds 307.788 312,805 The Trustees aCknOedge Iheir responsibilllies for complyJ'n9 With the requirements of the Act with respect lo accounting records and preparation of fmancial statements. The financial statements have been wepaied in accordance the provisions alCable to enlities subjecl to the small companies regime. The financial statemerts were approved and aulhorised for issue by the Twstees and signèd on their behaw by.- Mr O Watson Treasurer Dale= 1Y1¥2022 The notes on pages 16 to 28 f(mi part of these finanual slatèments_ Page 14
BOCCIA ENGLAND IA company limited by guarantee) Statèmènt of cash flows for the year ended 31 March 2022 2022 2021 Cash flows from op•rating activities Net cash used in operating actiwties 97.594 125.362 Cash flows from invesling activities Inteiest Income Purchase of tangible fixed assets 47 170 (4,495) Net cash provided byl(ts$¢d In) investbng aetl¥itits 47 14,3251 Chang• in cash and cash •qubval•nts in thè Cash and cash equivalents al the bwnning of the year 97,641 121.037 363,845 242.808 Cash and cash equivalents at the end ofthe year 461,486 363.845 .The notes on pages 16 to 26 form part of these financaal slatements Page15
8OCCIA ENGLAND IA company limited by guarantee) Notes to the financial statements for the year ended 31 March 2022 Accounting policiès 1.1 Basis of preparation of financial Statements The financial statements have been prepared in accordance with the Charitses SORP IFRS 1021- Accounling and Reporting by Chanlies." Statemenl of Recornmende(5 Practi¢È appli¢ablè to charities preparing their accounts in accoidance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. the Financial Rèportiny Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Boccia England meets the derlti( of a public benefit Ènb"ty under FRS 102. Assets and liabilities are initTrally recogni5ed at histowical eost or transaction value unless oiherwse stated in the relevant accounb.ng policy. 1.2 Cofflpany status The charity is a company limiled by guarantee. The members of the company are the Trustees name on page 1. In the event of Ihe charity being wwnd up. Ihe kn"abilJty in respect ol the guaianlee is limited to £1 per member of the chanty. 1.3 Income l income is re¢ognised once Ihe tharity has entillement to Ihe income. il is pr(knable that the in¢ome 11 be received and the amounl of incorne recwvable can be measured reliably. 1.4 Exp•nditur• Expendilure 15 accounted for on an accruals basis aThJ has been dassified under headings that aggre9ale all costs related to the category. Where costs cannot be dire¢tly attributed to particular headings they have been Jlocated to actiwbes on a basis ¢onwstent with the use of sOurces. Expendilure on raising funds includes all expendtluTe incurred by the tharity to raise funds for its charitable purposes and includes costs of all fvn¢Jraising activities events and non-charitable trading. Expenditure on charitable actiwties is inojrred on directly undertsking the a¢tiwties vthich lurther the charivs <)Ie¢ll¥eS. as well as any associated support costs. 1.5 Government gfants Govemment ants arè recognised in income V•then the grant proceed5 are received or receivable unless future performance-related conditions are specified that have not been met. Grants received before the income recognrtton crileria are satisfietl are recognised as a liability. 1.6 Basis of allocation of expendire Thè Èxpensès wère allocated betn restricted and uniestricted 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. Page 16
BOCCIA ENGLAND IA Company limited by guarantee) Notes to thè financial statemènts forthe year•nd•d 31 March 2022 A¢caunting palieiès leontinuedl 1.7 Tangible fixed assets and depreciation Tangible fixed assets are carried at (x)st. net of dewèu"ation and any proVIOn for irnpaim)ent. Depreaation is charged so as to allocate the cost of tangible fixed assets les5 their Te5idual value over their eslimaled useful lives. using the strdight-line methchj. Depreuation is promded on the fdlowing bases." Offe equipment Computer eqUit 20% straight line 33% straight lin8 1.8 Stocks Stod(s are valued at the lower of cost and net realisable Value after making due allowance for obsolete and slow-moving stocks. 1.9 For•ign ¢urr¢n¢i¢$ Asset5 and liaknlities in forwgn cjjrrencies are translated into sterfing at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterfing at the rate of exchange njling at the date of transaclion. Exchange dIffenceS are taken into account in arriving at the operating result 1.10 Taxation The charity is exempl Irom rjorporation tax on its charilable aGbyib"es. 1.11 Fund accounting General funds are unrestricted funds whith are available for use at the discretion of the TTUStees in fvrtherance of the general obiectives of the charity and which have not been designated for other purposes. Restricied funds are funds whith are to be used in accordance wlh specific restri¢b"ons ifflposerl by donors or which have been raised by the rharily for parti¢ular purpos¢s. The ¢ost of raising and administering such funds are charged againsl the speufic fund. The aim and use of each restricted Tund is Set out in the notes to the financial statements. 1.12 L•asin9 Rèntals paKI under operab.ng lease5 are tharyed to the Stalement of finan¢ial ackn".S on a straight line basis over the period of the lease. 1.13 Pensions The chantable company operates a defined Gontribub"on pensK)n scheme. Contributions payable to the tharitae companls pension stheme are thar9ed to Ihe Statement of Financial Activitie5 in the period to which they relate. Page 17
BOCCIA ENGLAND (A company limitèd by guarantee) Not•s to the financial statements for the year ended 31 March 2022 Income from donations and legacies Unrestrict•d Restricled funds funds 2022 2022 Total funds 2022 Tol funds 2021 Grants BOOST Charitae Tnjsl 6.950 2,065 14.782 391,355 6,950 2.065 14.782 391.3SS 2.000 8,5B5 4.000 22,585 900 1,330 20. 766 12.723 357,940 2.352 1.415 Children in Need Sw)rts Aid IBTBI Sport England Mazars Peter Harrison ENA CAF Irwin Mitchell 8.585 22.585 St James's place CF Bruce Wake Boshier-Hinton Government grants Coronamrus J(*1 Retention Scheme 2,500 5.100 493 2,500 5,100 493 1.341 Totsl Gr•nt$ 461.315 461,315 397,867 Oonalions 53.542 53.542 76.333 53.542 461.315 514,857 474.200 Total 2021 75.174 399.026 474,200 Incom• from charitsbl• activities Unrestricted funds 2022 Total funds 2022 Tol81 ftjnds 2021 Product Sales Membership Fees Competition and Other Fees 36.468 5.752 10,357 36.468 5,752 10.357 17.785 530 {190) 52,577 52,577 18, 125 Page 18
BOCCIA ENGLAND {A Company limited by guarante¢} Notes to the financTral statèmènts for thè yèar end•d 31 March 2022 Expènditurè on raislng funds Costs of raising voluntary income Unwestricled funds 2022 Total funds 2022 Total funds 2027 Trading Courses 28.453 5,503 28.453 5,503 9.427 33,956 33,956 9.427 Analysis of •xp•ndiiure on charitable activities Summary by fund ty Unrestricted Restricted fund5 funds 2022 2022 Total funds 2022 Total funds 2021 Partiapation programme Talent programme Support 4.026 203.445 82,567 174.765 207,471 82.567 254,341 268,809 74,068 134.569 79.576 83,602 460,777 544,379 477,446 Total 2021 89.395 388,051 477.446 Page 19
BOCCIA ENGLAND (A ¢ompany limited by guarantee) Notès to thè financial statements lor the year ended 31 March 2022 At)alysls ol expenditure by activities Activities undertaken directly 2022 Support osts 2022 Total funds 2022 Total fvnds 2021 Participation programme Talent programme Support 207.471 82.567 207,471 82,567 254,341 268,809 74,068 134.569 254.341 290,038 254,341 544,379 477,446 Total 2021 339.635 137.811 477,446 Analysis of 5UPPOrt Costs Total funds 2022 Total fvnds 2021 staff costs Depreciaknon Premises Costs Insurance 127.574 1,977 25,771 5,935 6,796 47.635 15,930 22.723 44,523 2,366 20.455 4.791 6,705 29,392 3.956 21.029 4,594 Office Admin Costs Oiher Consultancy Audit & Accounlancy Gov•man¢o Co$ts 254.341 137,811 AudStors' r•mun•ratlon 2022 2021 Auditors. remuneration 4.$00 4,500 Page 20
BOCCIA ENGLAND IA company limited by guaranlèel Notès to the financial statèments for the ytar ended 31 March 2022 Staff costs 2022 2021 Wages and salaries Social security Costs Contribution to defined Conlrlbutir pension schemes 253,510 20.203 26,013 254,395 22,046 26.715 299,72fj 303, 156 The average number of pet50ns employed by the charity during the year was as follows." 2022 2021 Charitable activtbes Management and administration of charity 10 No employee received remuneration amountsng to more than £60.000 in either year. Thè total amount of employee beneffts recei¥e(I by key management pèrsonnel is £69.345 12021: £68,555). Trustees. remuneratlon and txpenses Ouring thg year, no Trustèes recwve(l any remunerab.on (* otlw benefits (2021- £NILJ. During the year ended 31 March 2022. expenses were 1mburSed or paid direcuy to 1 Trustee (2021- to 1 Trustgej broken down as follows- 2022 2021 Board expenses 298 During the year L Templeton was paid £298 (2021." £Nill and J Frampton was paid £Nil12021'. £941 for various courses they ddivereo. Page 21
BOCCIA ENGLAND IA company limited by guarantee} Notes to the financial statements for the year Ènded 31 March 2022 10. Tangible fixed a55ets Office equipment Computer equipment Total Cost Al 1 Apnl 2021 13.790 32.091 45.881 At 31 Mafch 2022 13,790 32,091 45,881 Depreciation AI 1 Apr 2021 Charge for the year 13.560 230 28,845 1,747 42,405 1.977 At 31 March 2022 13.790 31).592 44,382 Net book ¥alu• At 31 March 2022 1.499 1,499 Al 31 March 2021 230 3,246 3,476 11. Debtors 2022 2021 Dug within on• year Trade deblors 7.10$ 31.017 820 25.903 Other deblors 38.122 26,723 12. Current asset investments 2022 2021 Cash held on short term deposrt 303,874 193,874 Page 22
BOCCIA ENGLAND {A company limited by guarantee) Notes to the financ¥al statements for th• y•ar èndèd 31 IAarch 2022 13. CvÈditors'. Amounts falling due within one year 2022 2021 Tra¢Je creditS Other ¢jOr5 Accruals and deferred income 40.857 28.100 132.032 19.230 11.555 58,046 200.989 88,831 2022 2021 Deferred income at 1 Awil 2021 Resources deferred during the year Amounts relea5od from previous periJ$ 54,121 127,082 154.1211 56,638 54,121 (56,638J 127,082 54,121 Deferred income at the 31 March 2022 relates to grant income received by the charity. Where necessary, the grant conditions stale that the income must be ub"lised across a rtain perK)d_ As 8 rèsult Ihè 9rant income has been deferred in line wth this_ Page 23
BOCCIA ENGLAND IA company limited by guarantee) Notes to th• financial statements for the year ended 31 March 2022 14. Statement of ftTnds Statement of fvnds - current yeay Balance at 31 March 2022 Balance at 1 April 2021 Tran$fèrs inlout In¢omÈ Expenditur• UnTestri¢ted funds General Reserve 311.055 112.003 {117.5581 538 306,038 Restsi¢ted funds Sport England Backing The Best BOOST Charitable Trust Chilllren in Need Peter Harrison FoUndats.l Sport England- Other CAF 385,293 14,782 6.950 2,065 8.585 6,062 22,$8S 4,000 900 2,$00 5.100 2,000 493 {385,2931 114,7681 16.9411 12,0651 18.2751 16,0621 122,58SI 14,0001 19091 12,3911 Is.0001 12.000) 148BI 1141 (91 13101 ENA Irwin Mitchell St James's Place CF Bruce Wake Mazars 8oshièr-Hinton (109 (1001 15) Othef 1.750 1.750 1,750 461,315 1460.7771 {5381 1,750 Total of funds 312.80S 573,318 (578,3351 307,788 Page 24
BOCCIA ENGLAND IA ¢oThpany limit by 9uaranteel Notes to the financial statèments for thè year ended 31 March 2022 14. Statement of funds (continued) Statement of funds- prior year Balance at 31 March 2021 Balance at l Apnl 2020 Transfers in/oul Income Expenditure Unre$trict•d funds General ReseNe 296.153 102.749 (98,822) 10.975 311.055 Restricled funds Sport England Backing The Best BOOST Charitable Trust Children in Need Masonic Charitable Foundation Peter Harrison Foundab"on Willan {HEC Only) Sport England_ Other CAF 321.592 12,723 1.330 20,766 2,352 1.415 (310.617) (12, 723) (1,330) (20.766) (2.352) {1.415J (2.500) (36.348) (10,975) 36,348 1.750 1, 750 1.750 399.026 1388.0511 (10,975) 1,750 Total ¢f 297.903 501.775 f486.873J 312,805 The general reserve represents the fe fund of the charity which are not designed for particular Purposes. The Sport England Fund supports delivery of the Whole Sport Plan, f(N)Jsed on d8vèloping and promoting the sport. increasing participation and helping those with the talent and potential, lo improve. The Backing the Best Project funding was aimed #t supporting two wt of the five Bo¢¢ia Englantl Academies. With complexty of the last 18 months. it was agreed with Sports Aid that this funding would be utilised in supporting the wideT Bcw"a England pathway vitlh facility costs. support services. coaching cosls and expenses. The BOOST Charitsble Trust supports the organisation and costs of running the natson pan-disability league. The CAF fund supports the delivery of helwng w¢th Athlele mental wellbeing, as well a5 funding foT SUPPOrt Costs of Ihe Charity such as staff cosls. marketing and IT ry)sls. Funds r1Ved ar& expendèd for thèir intended purpose. in most cases 1n the same financial year. Page 25
BOCCIA ENGLAND (A company limited by guarantèè) Notes to the financial statements for the yèar endéd 31 Maich 2022 15. Summary offunds Summary of funds - current year Balan¢e at 31 March 2022 Balance at 1 April 2021 Transfers inlout Inct)me Expenditure General funds Restricted funds 311.055 1.750 112.003 461,315 1117.5581 (460.7771 538 15381 306,038 1.750 312,805 573,318 {578.3351 307.788 Summary of funds- w5or year Balan¢8 al 31 March 2027 Balance at 1 Aprfi 2020 Transfers in/out In¢omg Expenditure General lunds Restricted funds 296. 153 t. 750 102.749 399.026 (98.822) (388,051) 10,975 flO,975) 311.055 1.750 297.903 501.775 (486,873J 312.805 16. Analy$i$ of nèt asvts bètw••n funds Analysi5 Of nel a55ets between funds- current year Unre5trictsd Restricted funds lunds 2022 2022 Total funds 2022 Tangible fixed assets Current assets Creditors due wthin one year 1.499 378.446 I73,7) 1,499 507.278 1200,9891 128.832 1127,0821 Total 306.038 1.750 307,788 Page 26
BOCCIA ENGLAND IA company limited by guarantee) Notes to the financial statements for the year ended 31 March 2022 16. Analysi5 of nèt assets b•tw••n funds {continu•d) Analysis of net asse15 bethen funds - prior year Unrestftcted funds 2021 Restricled tunds 2021 Total f(Ands 2021 Tangible fixed assets Current assets Credilors due vAthin on8 ar 3,476 342.289 134.710) 3,476 398. 160 (88,831J 55.871 154.121) Total 311.055 1,750 312,805 17. Reconciliation of net movement in fund5 to net cash fiow from operating activilies 2022 2021 Net incomelexpendilure for the year {as per Slatement of Financ1 Activrties) 15.0171 14,902 Adjustments for: Depreciaon charges Intest from Investments 1,977 1471 2.367 f170J 2,682 139.050 124,218) (9.257) Decrease in slocks {InCreaseyDecase in debtors ln¢reasellDeC4sej in (yedrtor5 Movement in provishjn 1,167 99.591 Net cash provided by operating actlvllies 97,594 125.362 Analysis of cash and cash equivalents 2022 2021 Cash in hand Short-temi inveslmenls 157.612 303.874 169,971 193,874 Total cash and Cash equivalents 461.486 363,845 Page 27
BOCCIA ENGLAND {A company limited by guarantee) Note5 to the financial statements for the year ènded 31 March 2022 19. Analysis af changes in net debt At l April 2021 Cash flows At 31 March 2022 Cash at bank and in hand 169.971 {12.359) 157.612 169,971 {12.3591 157.612 20. Opevating lease commitments At 31 March 2022 the charity had commitments to make future minimun lease payments under non- cancellable operating leases as follows.. 2022 2021 Not later than 1 year Later than 1 year and Th)t later than 5 arS 20.000 40,000 20.000 60.000 20,000 21. Control rèlationships The charity is controlled by the board of Irustees. 22. Related party transactions M Gannon (Charity Chair since 22 January 20221 is CEO of UK Coaching Solutions Limited who are supplier lor Boccia. A lotal of £8,381 has been spent bmth UK Coaching Solutions Limited in the and al the balance sheet date the Charity sbll owed £2.090. Page 28