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 #189 BOCCIA ENGLAND IA company lirnited by 9uaranteel Contents Page Refe￿nCe 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 TeM￿etOn Mr D Newton Mr J Rudge (resigned 18 November 20211 MT O Walson. TreaSu￿r 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 pleaS￿g 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 p￿Yers. 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 Ste￿ing 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 appliCa￿e 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. Pa￿3 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 finan￿al 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 benef￿larIeS 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 Su￿Ss￿ plan is in Fdace. Principal Activities The principal activities of Bocaa England undertaken for pU￿1C benefit are". Th8 promotion of community participation in tr￿althY 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 facili￿5 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 p3￿cIPatE 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¥dEwsAw*ts*￿b*Vt 2x loff￿•S 4p•¢hwaycwnp5 2Intorr￿tm>￿3l rAmp5 6medahatUKchampK￿$hIPS S¢lK)ol Garf*5 o•riicpilan¢S / 70Xwth Spocial 6,196 Valuing our Volunteers N¢ed5 virtDJa1￿ BLKlia stho0landt0l￿s< part￿1pantS scheme launched First member club survey undertaken: iooo/ 7inlO 9O%ofdub5h￿ec¢Mche5 itha8oc¢ièEr¢l•nd lÈadersAwardorh*her otc1￿b5 cater forall partKipants clthmÈei 90% boccia forum meetlnES held BACK T 43 BOCCIA LEAGUE teAmsettteredfrom28dubs teamssuwDrtedthrou¢hthe NatiOt)al LwueTrw5QOrt*ionGraThts 3xBaik toBo(C•a Mpetit￿n%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 b￿￿15 h￿1 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 inl1nkedinfDll￿èlS 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 op￿rtUnitIeS 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 s￿temS 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 pa￿Y 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-tr￿aY 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 la￿￿9 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 aCti￿ty. 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 worf1￿de 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 r￿eSSary ￿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 CoMpan￿S aUdIt￿S 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 th￿r 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 a￿ordanCe 7Mth United KirYJdom Generalty A￿epted 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 opl￿on. 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 O￿nion= 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 d1sd0su￿S 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 compan*s' 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 ￿aSon3t￿e 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 e￿Sts. 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 Ir￿guIarl1ies, includ1ng fraud. The extent to whith our procedures are capa￿e of detecting irregularilies. including fraud is delailed below.. Based on our understanding of the company and industy in which il operales. we ¢(￿S1￿ered 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