RegiSted number: 06823256 Charity number.. 1139174 BOCCIA ENGLAND (A company limited by guarantee) Trustees. report and financial statements for the year ended 31 March 2023 llllllwllll *ACiX8910' 2J1212Q3 COMPANIES HOUSE
BOCCIA ENGLAND {A ¢omp#ny limited by guarnnteel Conl•nts Page Referenc• and administrative delails of the charity. its TNstees and adv•sers Chairf5 P1)rt Trust•es' report 3-10 Independent auditors. report OD the financial statements Statement of financial activities 14 Balance sheet 15 Siatement of ¢ash Ilows 16 Note5 to thè financial staternents 17-31
BOCCIA ENGLAND IA ¢ompany limited by guarantee) Reference and administrative details of the Charity. its Trustees and advisers for the year ended 31 March 2023 Trustees Mr M Gannon, Chair Ms J Framplon. Vice Chair {resigned 1 Seplembef 2022) Ms L Templelon Mr D Newton Mr O Watson. Treasurer MrCLee Ms M Waite MT R Aubry (appOted 17 Novembèr 20221 Mr N Symonds-Baig (appointed 27 April 20231 Ms S Rock lapp(ynted 21 September 20231 Company registered number 06823256 Charity fegistered number 1139174 R•glstered office Media House Padge Road Beeston Noltinghamshire NG9 2RS Chief •xecutiv• offic•r Chri5 Ratcliff8 Independent auditors Bates Weston Au(lrt Lt Statutory Auditors Chartered Accountants Canal Streel Derby DE1 2RJ Bankers Bardays Bank PLC Leicester LE87 2BB Sollcitors Irwn Mitchell LLP Rivetside East House 2 Millsands Sheffield S3 8DT Page 1
BOCCIA ENGLAND IA company limited by guarante•} Chair's statement for the year endèd 31 March 2023 The chaimian presènts his slatemenl for the year. On behalf of the Board of Boccia EThJland, l am pleased to present the Annual Accovnls and Trustee Report for the year ended 31 Mard) 2023. As the registered Charity and National Goveming Body (NGBI for boccia in England, we are responsible for all aspects of the stK)rt in England from beginner to expert. What makes botaa unique is that it is a totally inclusive sport which can bè played by anyone regafdless of age. gènder. ability, or d15abilty- It also bring5 Opportunities to those who othetwse would not have access to 5POrt and the benefits it can bring, making a positive difference to their lives. We want to ensure that eVere can gain a pwtive experience of boco'a through the creation of positsve. engaging, and accessible opportunities. We had a busy year during 2022-23 as we were able to return to a full competition programrne for the firsl time since 2019. Foll¢)n9 the launch of our new strategic plan in 2022 we have also focused on the Iransitson into our new prioritses as we continue lo recover from Ihe impacl of Covid. It remains a challenging and difficult environment for everyone especially with the rise in the cost of living having an impact. We continue lo be prud8rit with ¢)ur resources to ensure we can continuè to eate more opportunib"e5 fgr pgopl* to play boGcia. Vve remain committed lo connecting wilh disabled and their families and 5LlPPOrtew5 to b8 able to acces5 boccia wherè thè dèvelopment of effècbvè resources and partnerships will be key to creatsng more opportunities for everyone. Our clubs also play an importanl role in prowding opportunities and contributing towards the support of our local infrastructure vthere we ar8 committed to invesb.ng in people to build OUT Sport across all levels. We also know that we need lo conb.nue lo rai$8 awareness and und8rstsnding of boc¢ia and th$ posrtive irnpacl it can have on people's lives. l am also grateful to the Board and Trustees who havg conts'nued to ensure that our govemanG8 and $lrategi¢ support remains robusl and cOMlant. The board and I want to give Ihanks to our hardworking staff and volunteefs who wnb.nue to work ts"relessly lo ensure tral we provide the right opportunilies for everyone. I delighted to be part of Boccia England's journey lo help improve lives thTough bocaa and I look forward to seein9 our sport grow over the nexl 12 months. creatng more opp(ytunib"es for everyone. Mr M Gannon. Chair Date.. 191212023 Page 2
BOCCIA ENGLAND (A company lifflited by guarantee) Trustees. report lor the year ended 31 March 2023 On behalf of Boccia England. the TNstees are &3$e to present their Annual Rep( tcgether with thè Financial Statements of the charity for the year ending 31 March 2023 vthich are also prepared to meet the requirements for Companiès purposes and filing. The Financial Slatèments comply with the Charities Act 2011. thè Companies Act 2006, thè Mèmotsndum and Articles of Association. and Accounting and Reporbng by Charilies.. Statement of Recommended Practice applicable to charitses preparing thèir account5 in accordance the Finantyal Reporbrbg Standard appli¢able in the UK and Republic of Ireland IFRS 102) leffethve 1 January 20151- status Boccia England was established a5 a charitable company limiled by guarantee INo.6823256 (England and Wale51 in N<wember 21x18 and achievÈd charitable status (No. 11391741 in November 2010. The charitatle Company is limited by guarantee without han9 a Sha capital and the liability of the members is limited to £1 each. The charitable company is govemed by its Artides of Association. Trustees The folltswing twstees have served the company since 1 April 2022 Mark Gannon18ppointed 31st January 20221 Marianne Waite (appointed 271h January 20221 Mr Owen Watson lappointed 6 June 20181 Mr Dan Newton Ireappointed 31 August 20201 Ms Lauren Templeton Ireappointed December 2019) Mr Christopher Lee (appointed 21 May 20191 Mr Robert Aubry (appointed 17th November 20221 Ms Samantha Rock {appoinle¢J 21 September 2023) The Board of Tnjstees have cr*opted Mr Dan Bendey as a Plars. Advocate to adwse the trM)ard on issues linked directly lo athletes. offiuals. and volunteers. Trustees Responsibilities Company requiies thè truslees lo prepare finanoal statements for èach financial year which gNe a trtje and fair view of the state of affairs of Ihe charitable company and of the surplus or deficit of the charitable company for that year. In preparing those finan(xal stalernents. Ihe Irusteès are required to.. Select suitable ac¢ounting w)licies and Ihen #PY them consi5tenUy. Make judgements and estimates that a asOnable and prudenL Prepare the finanrAal slalements M the going c(eM basis unless it is inappropriate lo presume that the charitable company will conlinue in business,. and Observe methods and principles in Ihe charity SORP. The Tnjstees are responsible for keeping proper acccwjnling recryds which disdose wth réasonablè accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements ¢omply with the Companies Act 2006. Thèy are also responsible for safeguarding Ihe assels of the chantable company and hence lor taking reasonae steps for Ihe prevenb.on and detection of fraud ancs other irregularities. Page 3
BOCCIA ENGLAND IA company limited by guar•nteel Trusle¢s' rèport (conlinued} for thè year ended 31 March 2023 De¢i$ion Making The Board ol Twstees administe15 the charity. The Board meets quarterfy and there are five sub-committ89S, covering govemance, remuneration. nominalions. audil, financial managemenl and sport. The Chiel Exeojtivè is appointed by the Trustees and manages the day-to-day operations of the chanly, workirig within delegaled powers approved by the Trustees. This InceS the daY-tdaY mana9emenl, finance. employment, and sports development activities. Trustee5 approve ihe organisation's Scheme of Delegated Authority annually. This policy oudines atjlhority levels within the stsff team and procedures for decision making. Governance and Recruitment of Trustees As the Nalional Goveming Body of the 5POrt of Boccia in England. and wth Spprt England as a parlner. we are required to comply wth the Code of Sports Govemance. We are fully commiited lo not only comply with the letter of the code but the 5piriI in which it was created. We believe that high 51andard5 of govemance and conduct lead to betler decision making and ensure a better outcome lor the beneficiaries of charity, whereby all members of the 8oard adhere to Boccia England's Code of Conduci Our Governance Committee is chaiied by our Senior Independent Director and consists eniirely of Independent Directors. It meets regularly through the year. specific meelings on AudiL Renumerabon and Nominalions. All appointments lo the board are managed prinupally by the Nominations Committee. We undertake an annual review of the Skills of the 8oard and consiijer both the immediate and longer-term skills that the board require5 to enable the OTganisations success_ We proactivety Ghallenge ourselve5 to Gonsider new ways we can tske P051tive action to improve the diversity on the Board. whilst recognising that diversity takes many forms. We are cornrnitted to transparency in thi5 area and puwish an Equality & Diversity staternenl on our website. which indudes inlormatson on how wg are doing as well as a link to action art. Depending on the nature or specialism of the role we are recruitin9 for. somets"me5 we use specialisl recruitment consultants in our support of ensuring we access the best ialent available to join the board. We are also actively managing our social media on plattorms such 85 Linkedln to make our vacancies more visible, open. and acce551ble lo a wider range of candidates. We aren't afraid to apprynt trustee5 to their first board appointmenl. as believe this opens us up to a wider talent pool and increases the diversity of thought in our executive. Tru$tge Induction and Trainin9 All new Trustees underfake an iThJuction the Board Chair and Chief Executive. They afe provided with the organisab"on's Govemance Manual which ouJine5 variou5 pdicies. ¢jUments. and procedure5. The Board relarty reviews its skills matrix lo ensure that it has a g( mix of knOedge and skills lo effectively make derisions. Trustees ceIve training throughout the year either through earning or through presentatIc$ from staff or partners. A board succession plan is in place. Page 4
BOCCIA ENGLAND IA company limittd by guaranteè) TrustèÈs' report l¢ontinuèdl for the year ended 31 March 2023 Principal Activities The piincipal activities of Boccia England undertaken for public beneffit are.. The promotion of communily pth.cipatiC in healthy re¢realJ"on by Ihe provision of fa¢i1ities and equipment lor the playing of bo¢cia. The advancement of educatson Induding physical U¢ts.0n lof all residents in the United Kingdoml in the sport ol boccia (regardless of their race. gerKler, or disability) by the provision of facilities and equipment for the sport of boccia. The felief ol need of people wth disabilitiÈs by the provision of faulitiès and equipment for the pla'n9 of boccia. The advancement of as an amateur sp(xl by the proviyon of faolib.es and equipment for Ihe sport of boccia. Strategy In June 2022 we lavnGhed our new 2022-2032 strategy. Impro9 live5 through boccia., where our overall vision IS that ev8ry¢Mè has Ihe opwrlunity lo gain a positive experbencè of boccia. Our mission to create posilwe, engaging. and assIble opportunitses for physically disabled people to play boccia. We have set three goals to help achieve our vision. these goals are. An effective. nal40nwide community bo¢¢ia infraslnjcture. where we wil focus on restsTting our competitson structure and helping our clubs turn to play. Increased public awareness of boccia fooJsirrfJ on education and Tepresentalion to encourage more people to play. and. Every household I1h a PhiCallY dIsaed child or young person has a chan¢e to play boccia which will locus on making boccia easy to access. parbculady for those who we have not yet reached directly. Following the impact of the pandemi¢ which has had a huge impact (x) boccia opportunities. events and prowsion affecting everyone involved we have created a plan that indudes our aims to recover, strengthen our infrastructure whilst ra15ing awareness and bjild partnerships to give everyone Ihe opportunty to gain a positive experience of bocGia. We prioritise those who sland to benefit the most and a most in need of our support. But we're also exated by what boccia can offèr more wdety as an indusivè and welcoming sport. To make that happen, we need lo collaborate with partners and people. ic4ning forces wth ¢oaches. volunteers. referees. clubs. membet5. and players. Ultimalety. as WÈ Wofk towards wr goals. we'll grow partrop31ion. membèrship. satisfaction, and diversity to drive home the positsve irnpact o( bocua on us all. Furthemorè. by mnning Boccia England effectively. WÈ will be ablè to belter measure our success and stay accountable over the next 10 years. This means that we'll be 'fit for purpose'_ not just now. but in 10 years and beyDnd. We can achieve Ihis through proper management. financial diversifKab"on, and a system of ISinesS supp(Nt. Page 5
BOCCIA ENGLAND IA company limhed by guarantee) Trustees. report IcoDtinuedl for the year ended 31 March 2023 Achievements .• BOCCIA i••• ENGLAND Highlights 2023 BACK T SRAAwards Finalist for Back to Boccia Work A new suite of resources and tools for partners BOCCIA i includin¢Acitvity Card Bank.Virtually Boccia Platform. Hayaoccia, Well Bein8 toolkit & actbbt Transition into new strategic plan work l Developing Infrastructure & Rezchin8 Every Household ,222 20 new officials cornplete their le¥d l. New Monitoring and Evaluation Framework in Place 622 memberships New Level 3 indivldual members 59dubanJs¢hrA)I Offiuating Award in rAxe 152 players LEAGLIE 47000 ',367 iompptlOn v44 ewentslrl diflwentVEllUS mpeted in indivtdual competitions Team5 competing in the National Leag people enroled on and ', completed the new B(Kcia Intro to course people started their level I coaching jDurney new trustees •ppoint¢d. increasing board numbers and diversity. Gained First NGB to co-ordinate 3 joint NGB in mindfulness programme En81al Pathway Athte$ selected for GB 184 Inrollabotati(thTAthItte Prcie(ttrAPJ Linkedln followers. Introduced the Reciteme tool on the BE Website website hits per month 10,860 8,150 ynique users PEr rnonth TJVhV.b(Kciaengland.or&uk Page 6
BOCCIA ENGLAND (A company limiied by guarantee) Trnste•s' report l¢ontinu¢dl for the y•arended 31 March 2023 We are hugety reliant on Ihe support of our staff aThJ volunteers lo ensure that we fulfil our objeclives, and we offer our grateful thanks to all thosè who conknnue to rnake Bocrya a posib.vè expenence. The past year continued to be a period of transilion as we recovei from Ihe challenges of Covid and the launch of our nèw tèn- year strategic plan, Improving lives through bcw"a. During 2022123 we were able to faolitale the retum to f8ce-tO-face a¢ti¥ib"es at clubs and competitions followng the impact of COVID. We put in place a club ¢0Vry an to ensure our 59 mernber dubs and groups wère supported and confident to retum when they were able lo. This support indLKled grants for clubs, regular foDJm eetings lo (JisGu55 key Iopic5 and the provisK)n of informab.on resource5 a5 well as training support. We hgld a series of regional and national c(petitionS inibally support)9 partiC4pants to tuM to the sport 39aNI. leading to Ihe delivery of a full cornpets"b"on season where we delivered 15 cJ)mpeblion events throughout the ounty 5UPPOrting nearly 500 ayerS who competed. In addition, we a150 5uppcffled the Schod Games Organisers neljth to directly reach 19,000 pupils wtthin sch()ols and give them the opportunty trj play boccia through the UK School Games. Over 70th ol pupils that pa'Cipated in boccia being identified as someone with a disabilty. To enstJrÈ that we work lowards (xeab"ng sustainable community provision we have also created a range of resources lo support our partners to grow our sport to suit their respective audience5. These resources in¢lude a facility guide. menlal well-being for member5. the development of an online boccia course and accessibility tools io enable indusive engagement through (xjr website and communic3b"ons_ We made key ilnprovements to our talent pathway to address the changes to Boc¢ia UK'S work who are now 5UPPOrting athlete5 at transition level. We have created a long-terni moniloring and evaluation framework %thich wll enable us to record and monitor the impacl ol our work going forward an¢J help us io demonstrate our impact effectively over the next len years. Our Board continues to evolve with a long-lerm succession plan in placè and the succe55ful recwitment of new tnjstees providing a more diverse represenlation. Future Plans With 2022123 being our first year wth a full external programme of actiwties since Covid, we are still focused on supporb.ng our at171el¢s. coaches. arKI volunteer5 to tad(le ongoing barriers lo participalion. We are mincjful thal the increased cost of living has a real impact. and we wll continue to direcuy support our clubs and athletes lo rèestablish themselves and grow. We have idenlified our short-term priorities wtlhin our strategic plan which are-, Invest in our people by developing and embedding a peoF4e plan for both our intemal and exlemal workforce. We wll also continue to pmmde training and development opportunitses to our current and future workforce needed to help us effeclively deliver Ouf Strategy. Develop a règional infrastructure so we Can continue lo effeth.vely support our clubs as well as build and develop effective partnerships to reath wder aUdienS. Seek to irnprove access lo more affordable boccia equipment for everyone and provide the means for individuals and groups to access the right equipment. Continue to deliver boccia competitsons that meet players needs and provide good qualrty of experience acTOSS all levels. Develop and deliver programmes lo support yDung people within educalion establishments. Produce a Talent System that f¢cuses on edu¢ation. indusivene$5. wellbeing, and developmenl environments enabling long term athlete development as we will continue to raise awaneSS of Ihe athlete cohort Ihrough idenlrfication of polential athletes wilh the right profile. Raise awareness and understsnding ol bocaa and our work using the voice of others to highlighl how il improves lives. Pagè 7
BOCCIA ENGLAND IA company limited by guarantee) Trustees. report Icontinuèdl for the year ended 31 March 2023 Implement our monitoring and evaluation framework to rr*asure the wnpact of our work. Continue to improve the effectsveness of Our organisatson and how we operate and growing and diversifw'ng OLJr inctsme. We wll also maintsin robust Standards of governan In line wrth Ihe Code for Sports Governance. Risk Management The Trustees consider the major risks to whith Ihe charity is exposed each quarter and have miewed those risks and have PLrt in ace syslems and procedures to manage them. Publ1¢ B•n•fft The Trustees have considered therr duties under seth.on 3 of the Charitses A¢t 2011 and have determined that they have complied with their duly to have due iegard to the Charity Citrmmisston's guTrdan¢e on publi¢ benefit. when pursuing the charitys aim5 and objectives. FINANCE Pricing policy It is recognised that in many cases OUT athletes are financially disadvantaged paruy due to high personal living costs and therefore our pncing p(IcY reflects our strategy of en81ng all thin our community, whatever their means, to take part in our a¢tivities. We wll o)ntinue to rewew fees annually. Investment powers and policy Wilh regard lo the liquidity requirements of operating Bocoa England, the truslees. have kept available funds in interesl-bearing deposit accounts and seek to achieve rates of deposit which match or exceed inflation as measured by the retail prices index. Due to wder economic circumstances deposit rates have been dèpress8d and so this aim was not athieved in the yeaf. The Board of Boc¢ia England oversees the cash management and effective use ol the ¢haritiy ¢ash reserves, where it seeks lo maximise Ihe amowht of cash invested with an optimal level of turn. This includes the inveslrnent ol the charty cash reseThes in the Charibes Aid Foundation ICAFI Charity Deposit Plarform. which providès an optimal levél of retum as well as ensurin9 flexibility in releasin9 cash in line wth our projecled cash flow requirements. Boccia England does not hold any stod(5 or Shares. Resèrves pollcy and goin9 concern The Iru5tees Consider the minimum level of unrestsi¢Aed reserves lo be 6 months operating expenditure or £250k, whichever is greater. This is reviewed annually, and it is the intènb.on of the Board to create a fund from surplus reserves to enable Boccia England to grow Ihe sport in a SUstsinae way. The Trustees ¢onts"nue to review this policy and wll make appropriate changes as are consNlered necessary. The Trust had unreslricled reserves of £324.823 as of 31st March 2023. Our balance sheet on 31 st March 2023 remains strong with net assets of £324.823. At Ihe year ended, the Trv5tee5 detemined that. due to the w51tion in the Sport England funding cle. the prevailing uncertsinty resulting from increased opèraling costs. and the increased competitiveness of the fun(Iraising market comparative to the relative malurity of our lundraising capability that it was pru¢Jgnl to temporarily hdd. Ihe Current level of reserves whilst the policy is rewewed. Page 8
BOCCIA ENGLAND IA eompany limited by guarant¢èl Trustees. report (continued) for the year ended 31 March 2023 Fundraising Bo¢¢ia England's fundraising is uhimately overseen by Ihe Board. th the day-to-day delivery of fundraising activity Ihe responsibility of thè CEO and the stsff team. During the year. we received £663,047 in grants. donation5 and gift5-in-kind which is targeted both al specific projecls and in general 511PPOrt of our ctsrilabje objectives. Our Gofflmitmenl to haying an in-house Fundraising Manager our staffbng siruclure ensures our fundraising is delivered in a cx)ordinated arKI centralised manner. The role of the Fundraising Manager is primarily focused on Injsl and grant income, which repTesents most of our charitable income currently. as well as laying the foundations for developrnent of broader public fundraising Ihe future. All fundraisers, em 0Yed or voluntary, are expected to work in line wilh the Fundraising Regulatorfs Code of Fundraising Practice. whi¢h is used as a reference point when developing any new fundraising activity or reviewng existing actsvity. We have no reported compliance Issues and conb.nue to review and update policies and procedures in line wth the Code lo ensure Ihat compliance remains strong. We are registered with the Fundraising Regulator. Bo¢cia England also has in place ¥ Fundraising and oonats.on Acceptance Policy. We do not undertake door-ttrdoor. face-faCe or direct mail fundraising and public fundraising in general is currently very limited. As a result. Ihe risk of fundraising in relats.on to vulnerable people is èxlrernely limite(l. Fundraisers work dosely wth others in the organisation to ensure that fundraising communications are easy lo understand. respèctful of pottrntial donors. provide Clarity about Ihe Gause and do not mislead in any way. As public fundraising acliwty increases in Ihe future. the Fundraising Manager wll develop guidance for volunleers and other staff io ensure they understand the slandards we aim to uphold and what to consider when it comes to vulnerable people and lundiaisin9. The Trustees ale not aware of any cownplaints in relation to fvndraising adivilies. We have dear Pfocesse5 in place as to how complaints will be handled shcMJld they arise. Pay and Rèmunwation The organisab.on ha5 remun8rabon and performance review polirye5 which ouuine 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 The Board vIewS the overall Risk Register on a iegular t)asis. Risk appetite has been defined for specific Tisk calegories and is included in our Risk Reglster. The principal risks and uncertainties facing the business. are currently focused on the impact of Covid-19 on our members. the current thallenges that disabled people face in accessing appropriate levels of care and the rise in the ¢ost of ling. M"rtigating actions are and will continue to be considered by the trustees as the rmpjications and measures availalje become kftown in relatn to Ihis worldwide pandemic. Htralth and $af•ty of èmploy•es The well-being of the Companys employees 15 safeguarded through Strict adherence to health and safely standards. The Safety. Health and Welfare al Work Acl 1989 IMSe5 Gertain requirements on employers and the Company has taken the necessary acb.on to ensure complianGe *ith the A¢L iriduding the adoptiorh of a Safety statèmenl. Bocua England undertakes an annual heallh and safety aut1it. Pa9e 9
BOCCIA ENGLAND IA company limited by guarantee) TNstèes' report Icontinuedl for the year ended 31 March 2023 Provision of Infom)ation to Audltors So far as the Tmsteès are aware. thère is no relevant infom)ation las definèd by Section 418 of the Companies Act 20061 of which the charitable companrfs auditors are unaware. and each Tnjstee has taken all the steps that they ought to have taken as a Trustee lo make them aware of any audit information and to establish that the charitable cOmpanS auditor5 are awarè of any matters which should to be broughl to their attention. oved by order of the members of the board of Tnjstees and signed on their behall by. Mr M Gannon, Chair (Chair ol Trustees) Date.'1Y1212023 Page 10
BOCCIA ENGLAND (A company limited by guarantee) Ind•pendènt auditors. report to thè Members of Btsecia England Opinion We have audited the finan<ial Statements of Bo¢tia Englan(f (the '¢h8ritable companll for the year er¢ded 31 March 2023 which comprise the statement of financial activibes. the balan¢e sheèl. the stslement of cash flows and the related notes, induding a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdorn Accounting Standards, including Ftnancial Reporting Standard 102 The Finanual Reporbng Stsndard apFAicable in the UK and Republic of Ireland, Iunited Kingdom Generalty Apted Accounling Pracb"cel. In our opinion the finan¢ial statements= give a true arKI fair vièw of the state of the tharitaNe companls affairs as at 31 March 2023 and ol its incoming sOurceS and application of resources. induding rts income and expenditu for the year then ended. have been pwopedy prepad in aCrdan with United lQngdom Generally Accepted Accouniing Prath"ce". and have been prepared in acc(dan wth the requirements ol the Companies Acl 201%. Basls for opinion We conducted our in accordance wth Intemational Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those stsndards are further described in the Auditor5. responsibilities for the audit of the financial statemenis section of our report. We are Èndependenl of the charitable company in accordance with the ethic requirements thal are relevant to our audil of the financial stalements in the United Kingdom, incJudin9 the Financial Reporting Council's Ethical Standard. and we have fulfilleil our other ethical responsibilities in accordance wth these requirements. We believe that the audit evidence we have obtsined is sufficient and appropriate to prowde a basis for w"nion. Conclusions relating to going concern In auditing thè financial ststemÈnts. wè have conduded that the Trustee5' use of thÈ going concern ba515 of accounting in the preparation of the finanual statements is appropriale. Based the work we have performed. we have not identrfd any material uncertainties relating lo evenls or conditions that, individually or collectively. may cast signifjcant doubt on the Charitable companys 8bility lo conbnve as a going concem for a period of at least monlh5 from when the financAal stalements are authgrisèd for issue. Our responsibilities and the responsibililies of the Trustees tmth respect lo going COrern are described in the relevant sectr'ons of this report. Other infom)ation The other 1nforrnati( comprises the rnformalion induded in the annual feport other than the financial statements and our auditors, report thereon. The Trustees are responsible for the other information Contained Wbthin the annual report. Our opinion on the finanoal stalernents does not cover the other infomiation and. except to the extent otherwtse explicitly stated in our report. we do not express any form of assurance conclusion Ihereon. Our responsibility is lo read the other information and. in doing $0. Consider whether the other infomiation is materially inconsistent wth Ihe financial statements or Ouf kn<wAedge oblaineil in the course of the audit, or otherwise appears to be materially misstated. If we identify such malerial inconsislencies or apparent tnalerial misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the work we have perforffled. we condude that there is a material mi5slalemenl of Ihis other inlormalion. we are required lo rep(Mt that fact. We have nothing to report in this regard. Page11
BOCCIA ENGLAND (A ¢ompany limited by guarantee) Ind•pendt audito. report to the Members of Boccia England l¢ontinu•dl Opinion on other matters prescrlbed by the Companles Act 2006 In QUT opinbon, based on the work undertaken in the course of the audtL. the infom)ation given in the Trustees. port for the finanoal year for whh the financial slalemenls are prepared is consislent with Ihe financial stalements. the Tnjstees. report ha5 been prepared in accordance wth applicable legal requirements. Mattèrs on whlch we are r¢quired to report by exception In the light of our knedge ar understsnding of the charitable company and ils enwronment obtained in the ¢OUTse of the audit, we have not identified material misstatements in the Trustees. report. We have nothing to report in respect of the fdlo%%ryng matters in relab.on lo which Companies Acl 2006 requires us to port to )U rf, in our opinion.. adequate accounting records have not been kept. or retums adequate for our audit havè not been received from tjranches not viyled by us.. the financial statemènts are not in agreemenl with the accounbn9 records and lUMs.. or certain discjosures of Truslees, remunerab.on speufied by law are not made.. or we have not receivèd all the infom)ation an(1 explanations we require for our audit.. thÈ Tnjstees were not entitle(J lo prepare the fbnanoal statèmÈnis in accordance wlh Ihe small companies regime and take advantage of the small companies. exempts.ons in preparing the Trustees. repori and fiom the requirement to prepare a Strategic report. Responsibilities of trustees As explained more fully in the trustees. responsibrlilies statement, the Trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for bng saty"sfied that they givè a true and fair view. and for such intemal control as the Trustees detemine is ne¢essary to enable the preparation of fanCIal statement5 that a free from material misslalement, whether due to fraud or error. In preparing the financial statements. the Truslees are responsible for assessing the charitsble Companys ability to continue as a going concem, disdosing, as applicable. matters related to going concem and using the going concern basis of accounting unless the Twstees either intend to IM4vidale the charilable company or to cease operab"on5. of have no reali5knc altemab.ve bul lo do so_ Auditors. responsibilities for the audit of the financial statements Our objectives are to obtsin reasonable assuiance about whelher the finanaal ststements as a whgle are free from rnaterial misstatement. whether due lo Iraud or error. and to issue an auditors, report that includes our opinion. Reasonable assurance is a high levd ol assvrance, but is not a guaranlee that an audit conducted in accordance wth ISAS IUKI will aayS detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered malerial if. individually or in the aggregate. they cotjld rea50nably be expected to In)lUen the econonmc decisions of users taken on the basis of these financial statements. Irregularities. intjuding fraud. are instances of non-c<Nnpliance wth laws anL1 regulations. We design ProceduS in liné wth our responsibilib"es. outlined atrrt)ve. to detect material misstatements in respect of irregularities. including fraud. The extent to which our procedures are capae of detecling irregularities, including fraud is detailed below.. Based our understanding of the thantable company and indLJStry in wid) it operates. we considered those laws and regulations that have a dI¢t impact on the preparation of thè finanual siatemenls such as the Companies Act 2006. Au¢Jit procedures perfomied by the engagement team induded.. Page 12
BOCCIA ENGLAND IA compaDy limited by guarantee) Indeptnd•nt 3udttors' rèport to the Members of Boccia England Itontinuedl Enquiry of management around actual and polential litigation and daims- Reviewing financial slatement di5dtsst4res and lesb.ng to supporting documentation to assess compliance with applicable laws and fegulations: Perfomiing audit work over the nsk of management ovenide of controls, induding testing of jrwmal enlrie5 and other adjustmenls for appropnateness, evaluab.ng the business ralionale of significant transactions oulside the nomial course of bLrsines$ rewewng accryjnbng eslimatgs for bias. A further descripkn.on of <xJr responsbilrfies for the audit of the finanty ststements is located on the Finaal Rewrting Coun(il's webstiÈ ". ¥.fre. .ukJaudrtorsres sibilities. This descripbon forms part ol our auditors, report. Use of our report This report 15 made solely lo the charitable compan5 members. as a body. in accordance with Chapter 3 01 Part 16 of the Companies Act 2006. Our audil work has been undertaken $0 thai we mighl state to the charitable companrfs rnembers ihose matters we are reqUId to state lo them in an auditors, report and for no other purpose. To the fullest exlenl pemiiited by law, we do not accept or assume responsibility to anyone olher than the charitsble company arwj its memtxrs. as a Ixmty. for ¢xJr a111 wth. this rewl. or for the opinions we have formed. Wayne Thomas ACA Isenior Statthory Audltorl for and on behalf of Bates Weston Audit Ltd Stalulory Audilors Chartered Accountants Canal Street Oerby DE12RJ Dale: 20 December 2023 Page 13
BOCCIA ENGLAND IA company limited by guarantee) Statement of finan¢lal a¢tivities lincorpoTating income and expenditure account) for the year Ènded 31 Mar¢h 2023 Unrestricted funds 2023 Restricted funds 2023 Total funds 2023 Total funds 2022 Nol• In¢omo from: Donation5 and legacies= Donations 49.899 49.899 613.148 59,649 3,690 2,233 53,542 461,375 52.577 47 Grants 613.148 Charitable activities Investments 59,649 3.690 2,233 Other income 5,837 Total income 115,471 613.148 728.619 573.378 Expendituré on: Raising funds Charitable 8th"vities 32,233 66,296 32,233 679,351 33,956 544.379 613,055 Total expenditure 98,$29 613.055 711,584 578,335 Net incom•llexpenditurel Transfers between funds 16.942 1,843 93 17,035 (5,017J 14 11.843) Net movement in funds 18.785 11.750} 17.035 (5.017) Recon¢iliation of funds.- Total funds broughl forward Nel movement in fvnd5 306.038 18.785 1.750 11.750) 307,788 17,035 312,805 (5,017J Total fund$ urrted forward 324,823 324.823 307.788 The notes on pages 17 to 31 fom part of these financial statements. Page 14
BOCCIA ENGLAND IA cornpany limited by guarantee) Reglstered number: 06823256 Balance sheet as at 31 Mah 2023 2023 2022 Note Fixed ass¢ts Tangle assets 10 3,231 1.499 3,231 1,499 Current assets Stocks Deblors 8.878 34,328 302.358 53.139 7,670 38. 122 303,874 157.612 Investrnents 12 Cash at bank and in hand 398.7113 507.278 Cre(Jilors." amounts fallin9 due within one year 13 (77.111) (200.989) Net ¢urrent assets 321.592 306,289 Total assets less eurr•nt liabiliti•s 324,823 307,788 Total net assets 324,823 307.788 Chaiity funds Restricted funds Unrestricted funds 14 1,750 306.038 14 324.823 Total fund$ 324.823 307.788 The Trustees acknowledge their responsibiliti.es for complwr*J wrfh the requirements of ihe Act with respect to accounting records and preparalion of financial statements. The financial statements have been prepared in accordance wth the prowsions applicable io èntities subject to the small companies regime. The finan¢iaJ statements were appro¥et1 and aulhorised for issue ty the Trustee5 and signed on Iheir beham by. Mf O Wat$on Treasurer Dale." 1811212023 The notes on pages 17 to 31 form part of these finan(ial 5ts1ements. Page 15
BOCCIA ENGLAND {A company limited by guarantee) Statement ol cash flows lor the year ended 31 March 2023 2023 2022 C#sh flows Irom operating #¢tivities Net cash used in opefating activities {104,8321 97.594 Cash flows from investing activiti•s Interest Income Purchase of tangible fixed assets 3.690 14,8471 47 NÈt cash {used inyprovided by Invèsting aeliviknes 11,1571 47 Chanye in cash and cash •qulvants in the yeaf Cash and cash equivalents at the iwimiry of the year {105,9891 461,486 97.641 363,845 Cash and cash equivalents at the end of the year 355.497 461.486 The notes on pages 17 to 31 fom) part of these finarrial ststements Page 16
BOCCIA ENGLAND (A company limited by guarantee) Notes to thè financial statements for the yèar ended 31 March 2023 Accounting policies 1.1 Basis of preparation of financial statements The financial statements have been prepared in accordan wilh the Charilies SORP IFRS 1021- Accounting and Reporting by Charrtie5'. Statemenl of Recommended Practice applicable to charities preparing Iheir a¢¢ovnts in accordan¢e the Finanual Reporb"ng Stsndard applicable in the UK and Republic of Ireland IFRS 102). the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Boccia England meets the definitKM of a wblic benefit enlity under FRS 102. Assets and liab"litie$ are inibally recognised at historical cost or transactirn value unless otherwise staled In Ihe relevant accounting policy. 1.2 Company status The charity is a company limite(1 by guarantee. The members of the ¢ompany 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 lo £1 per member of the charity. 1.3 Incom• AJI income is rewgnised once the charrty has entiuemenl to the income. it is probable that the inGome will be received and the amount of incc¥ne reVable can be measured reliably. 1.4 Exp•nditure Expenditure is accounted for on an accruals basis.and has been das5ified under headings that aggregate all costs related to the category. Where cost5 cannot be direcuy attributed lo particular headings Ihey have been allocated to activities on a basis consistent the use of resources. Expenditure on raising lunds include5 #11 eXrdilure incurred by the charity lo raise funds for Ils charltable purposes and indudes costs of all fundraising aclivib.es events and non-charitsblè trading. Expenditure on chari18blÈ aCbviti is tncurred on 1cl1Y urthrtakn.ng the activities which further the charitls objèctives. as well as any associated support ethts. 1.5 Ba$is of allocation of expÈnditure The expenses We allocated between restricted and unrestricted lunds basell on the grants rèceived and the purpose for which the grants were awarded. Where this was not possiN8 Ihè èxpenses were allo¢ated based on managewnent estimates. Page 17
BOCCIA ENGL4ND IA company limited by guarantee) Notes to the financial statements for thè year ended 31 March 2023 Accounting pall¢le$ Icontlnu•dl 1.6 Tanglble fixed assets and dèpre¢iation Tangible fixed assets are carried at cosl. nel of depreaation and any provision for impairment. Depreciab"on is Ghaiged so as lo allocate the cost of tangible fixed assets le55 their resi(JtJal value over their eslimated useful lives. using the straight4ine method. Depreciab"on is F0Vidd on the folh)wing bases". Office equipment Computer equipffient 20Vo Strah1 line 33% Strahl line 1.7 Stocks Slocks are value¢J at the lower of cost and net realisable value after making due allow8n¢e for obsolete and slow-moving stocks. 1.8 Foreign currèncits Assets and liablilies in foreign currencies are translated into sterfing 8t the rates of exchange ruling at the bal&n¢e sheet dale. Tfans8¢ts"ons rn fol9n cunen¢res are translated into 51erling at the rale of exchange ruling.at the date of transaclion. Exchange diffenceS are taken into account in arriving at the operating iesult. 1.9 Taxation The chawily is exempt from cwrabon tax its tharitable aGlivilies. 1.10 Fund accounting General funds are unrestricted funds which are availaNe for tsse at the discretion of the Tnjstees in furtherance of Ihe 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 (lon0 or which have been raised by ihe charily for particular purposes. The cosl of raising and administering 5uth fun¢J5 are charged against the specific fund. The aim and use of each restricted fund is set out in the noles to the finan(ial statements. 1.11 Leasing Rentals paKf under operating leases are Ched to the Stalement of financial acb"vilies on a straight line basis over the period ol the lease. 1.12 Pensions The ¢hantable company operates a defined conlribubon pension scheme. Contributions p3yable to the charilable companrfs pension scheme are charged to the Ststèment of Financial Adivities in the period lo which they relate. Page 18
BOCCIA ENGLAND IA company limited by guarantee) Notes to the financial statements for the year ended JI March 2023 In¢ome from donation$ and legacies Vnrestricted Restricted fvnds fvnds 2023 2023 Total funds 2023 Tolal funds 2022 Donations Garfield Weston Gr•n¢¥ 25.OC(I 25,000 5,000 Boost 6,950 2,065 8,585 14.782 6,062 385,293 4,000 22.585 Children In Need Peter Harrison Backing The Best Sport England- Oiher Sport England ENA 451,711 451.711 CAF CAF Re&lience Irwin Mit¢hÈll St James's Place CF Bruce Wake Mazars 8oshier-Hinton Green Hall Foundation Slerry Family Foundation Trelborg 125.104 20,000 900 12S.104 20.000 900 900 2,500 5. 100 2,000 493 5,000 s.000 3.000 2.433 5,000 3.000 2,433 5.000 Subtotal d•tailed dlsclosurè 25,000 613,148 638.148 466.315 Donations 24.899 24.899 48,542 Subtotal 24,899 24.899 48,542 49,899 613.148 663.047 514,857 Tolal 2022 53.542 461.315 514.85T Pe 19
BOCCIA ENGLAND IA company limited by guarantee) Notes to the financial statemènts for the year ended 31 March 2023 Income from charitable activities Unrestricted funds 2023 Total funds 2023 Total funds 2022 Product Sales Membership Fees Competition and Oiher Fees Partnerships Contributs'on 41,274 7.134 11,041 200 41.274 7.134 11,041 200 36.468 5. 752 10.357 59.649 59.649 52,577 Expenditure on raisin9 funds Costs of raising voluntary income Unrestricted funds 2023 Total funds 2023 Total funds 2022 Trading Courses 28,513 3.720 28,S13 3.720 28,453 5,503 32.233 32,233 33,956 Pagè 20
8OCCIA ENGLAND IA company limited by 9uarante¢l Note5 to the financial statements ftsr the year ended 31 March 2023 Analysis of oxpendiiure on Charita1• activities Surnmary by fund typ¢ Unrestrlcted fvnds 2023 Re$tri¢ted fund$ 2023 Total 2023 Total 2022 Participalion PT(yJramme Talent programme Support 326.308 115.703 171.044 326.360 118.423 234.56B 207,471 82,56T 254.341 2.720 63.524 613.055 6T9,351 544,3T9 Tolal 2022 83.602 460.777 544.379 Anatysis of expendlture by actrvities Activities undèrtaken dirtetty 2023 Support costs 2023 Total funds 2023 Total fvnds 2022 Participatson programme Talent programme Support 326.360 118,423 326,360 118.423 234.568 207,471 82,567 254,341 234.568 444.783 234.568 679,351 544,379 Total 2022 290.038 254.347 544,379 Page 21
BOCCIA ENGLAND IA company limlted by guarantèè) Notes to the financial statements for the year endèd 31 Mar¢h 2023 Analysis of •xp•nditure by activitiès (continued) Analysis of support costs Total funds 2023 Total funds 2022 Slaff costs Depreciation Prèmises Costs Insurance Office Admin Costs Other 81.700 3.115 23.961 7.874 5.265 61.924 25.104 2S.625 727.574 1,977 25,771 5,935 6.796 47.635 15.930 22.723 Consultsncy Audit & Accc¥Jntsncy 234.568 254,341 Audltors. r•muner•tion 2023 2022 Auditors. Temuneration 5.850 4,500 Staff costs 2023 2022 Wages salarie5 Social secJJrity costs Conlriixrtion to defined coniribulvjn pension schemes 257.275 20.570 25.774 253,570 20.203 26.073 303.619 299,726 Page 22
BOCCIA ENGLAND IA company limited by guaranteè) Notes to the financial statements for the year ended 31 March 2023 Staff costs Icontinu•dl Thè avèrage nurnber of person5 employed by the tharity during the year was as follows". 2023 2022 Charitable acliviti.es Management and administrabon of thanty The numbèr of emoYeeS whose Émplo beneffts (exduding Èmployer pension c05ts1 exceeded £60,000 was.. 2023 2022 In the band £60,001 - £70.(XX) Thè total amount of emtAoyee benefits receive(I by kèy management personnel is £71.845 12022.. £69,345). Trustees, Tèmunèration and expensès During the year, no Trustees eel¥ed any MUnera"0A or other benefits (2022- £NIL). During the year ended 31 March 2023, expenses were reimbtjrsed or paid dIdY to 3 Trustees (2022 - to l Twstee) broken down as follows.. 2023 2022 Board expènsès 638 298 During the year L Templeton was paid £13712022.. £298), M GannC was paid £34912022". £Nill and O Watson was paid £15212022.. £Nill for various expenses inrJJrred on behalf of the charity. Page 23
BOCCIAENGLAND IA company limiied by guarantee) Notes to the financial slatements for the yearended 31 March 2023 10. Tangible fixed assets Office equipment Computer equipment Total Cost Al 1 April 2022 Addib"ons 13,790 32.091 4.847 45,881 4.847 At 31 March 2023 13.790 36,938 50.728 Depreciation At 1 April 2022 Charge for Ihe year 13.790 30,592 3.115 44,382 3,115 At 31 March 2023 13.790 33.707 47,497 Net book value At 31 March 2023 3.231 3.231 At 31 JlAarch 2022 1.499 1,499 11. Debtors 2023 2022 Duè within one year Trade debtors 10,878 23.450 7, 105 31,017 Other debtors 34.326 38, 722 12. Current asset investments 2023 2022 Cash held on short term deposit 302.358 303,874 Page 24
BOCCIA ENGLAND (A ¢ornpany Ilmiied by guarantee) Notes to the financial statements for the year ended 31 March 2023 13. Creditor$.. Amounts falling due within on• year 2023 2022 Trade creditS Other Gredilors Acuuals and deferred income 14,816 23,178 39,117 40.857 28, 100 132,032 77,111 300.989 2023 2022 Defed income at 1 April 2022 Resourcès dèferred during the year Amounis released from prevityJs periods 127.082 25,482 1127,0821 54. 127 127,082 154. 121) 25,482 127.082 Deferred in¢ome al the 31 March 2023 relates to grant income received by the charity. Where necessary, the grant condiknons State Ihai thè income must be utili5ed across a cèrtain period. As a result Ihe grant income has been deferred in line with this. Page 25
BOCCIA ENGLANO IA c¢)mpany lirnit•d by guarantee) Notes to the financial statements for the year ended 31 March 2023 14. Statement of funds St•t¢m¢nl of funds- CUTrent y••r Balance at 31 March 2023 Balance at 1 April 2022 Transfers inlout Income Expenditure Unrestricted funds General Resetve 306.038 115,471 {98,$291 1.843 324,823 R•striet•d funds Sport England CAF 451.711 125.104 20.000 900 5.000 3,000 2.433 5,000 {451.6181 (125.1041 {20.0001 19001 (5.0001 13.0001 12,4331 15.0001 {931 CAF Resilience Iwn Milchèll Bruce Wake Green Hall FcAJndalion Stery Family Foun¢J8b"on Trelborg BOOST Charitable Twst Children in Need Sports England- Other Mazars Peter HaNison Foundab"on ENA Sl James's Place CF Bruce Wake Backing The Best 8oshier-Hinton Other 1.750 11.7501 1.750 613,148 (613.0551 11,8431 Total ol funds 307.788 728.619 1711.5841 324,823 Page 26
BOCCIA ENGLANO IA company limited by guarantee) Notes to the financial stat•m•nt$ for the year ended 31 March 2023 14. Statement of funds (continued) Statement ol funds - prior year Balance al 31 Mar¢h 2022 Balance al l Apnl 2021 Transfe lout Income Expenditu Unrestrictèd funds Genèral Reserve 311.055 I12.3 (11T.558) 538 306.038 Restricted funds Sport England CAF CAF Resilience I1n Mitchell 385.293 22.585 {385.293J (22.585J (909J Bnjce Wake Green Hall Foundation Slerry Family Foundation TYeltM)rg BOOST Charitable Trust 6.950 2.065 6.062 (6.941J (2.065) (6.062) 12.000) (8.275) (4.OOOJ (2,391J (5,000) (14.768) (488) (9) Children in Need Sports En9land- Olher Mazars Peter Harrison Foundatson 8.585 (310) ENA St James's Plac8 CF 2.500 5. 100 14. 782 493 (109) (100) (14) (5) Bruce Wake Backnng The Best Boshier-Hinton Other 1.750 1. 750 1.750 461.315 (460,777) (538) 1,750 Total of funds 312.805 573,318 (578.335) 307.788 Page 27
BOCCIA ENGLAMO (A company limited by guarantee) Not$s to the financial statements for the year ended 31 March 2023 The general reservè reSents the free lund of the.¢hanty whid) are noi designed foi particular purposes. The Sport England Fund supports delivery of the Whole Sport Plan, focused on developing and promobng the sport, Incasing parti¢rpafion and helprng Ihose with Ihe talent and potential. to improve. The CAF fund supports the delivery of helping with Athlete menlal wellbeing. as well as funding for support costs of the Charity such as staff costs. rnarketing and IT costs. Funds recwved are expended for the intended purpose. in most cases within the same finanual year. 15. Summary of funds Summary of fund$ - ¢urrent year Balance at 31 March 2023 Balance at 1 Aprll 2022 Transfers inlout Income Expenditur• General funds 306.038 1.750 11S,471 613,148 198,S291 1613,0551 1.843 11,8431 324,823 Restricted funds 307,788 728.619 1711.584) 324,823 Summary of funds - prior y¢ar Balance at 31 March 2022 Balance at l Apnl 2021 Transfers in/oul Income Expenditure General fijnds Restricted fvnds 311,055 1.750 172.003 461.315 (117,558) (460,717J 538 306,Q38 1, 150 (538) 312.805 573,318 {578.335J 307.788 Page 28
BOCCIA ENGLAND (A ¢ompony limited by guaranteè) Notes to the financial statements for the year ended 31 March 2023 16. Analysi$ of n•t a$$•ts betw¢èn fund$ Analysis of net assets belween funds - current year Unre$tri¢tèd Restricted funds funds 2023 2023 Total funds 2023 Tangible fixed assets Current 8ssets Creditors due thin one year 3.231 373.221 {51.629) 3,231 398.703 177.1111 2S.482 125.4821 Totsl 324.823 324,823 Analysis of net assets between fvnds - prior yèar Unrestricted fvrlds 2022 ReslrtGled funds 2022 Total furtds 2022 Tangible fixed assets Current assets Creditors due wthin one year 1.499 378,446 (73.907) 7.499 507,278 (200,989) 128.832 (127.082) Total 306,038 1.750 307.788 Page 29
BOCCIA EMGLAND IA company limited by guarantee) Notes to the financial statemènts for the year ended 31 March 2023 17. R*¢onciliation of net movement in funds to net cash flow from operating activiiies 2Q23 2022 Net incomelexpenditure for thè year (as per Statement of Financial Activities) 17,035 (5.017) Adjustments fof: Deprecialion Gharges Intefest from investments 3.115 13.6901 11.2081 3.794 (123,8781 1,977 {47) {77) 1, 167 99,591 Ilnuea5eyDecrease in slod(s {IncreaseyDecrease in debtors In¢rèasellDecTease) in creditor5 Net ¢ash provided byllu$ed in) operating a¢tivities (104,8321 97,594 Analysis of ¢a5h and cash equivalents 2023 2022 Cash in hand Short-term invèstments 53.139 302.358 157.612 303,874 Total ¢ash and ¢ash equlvalents 355,497 461,486 19. Analysis of changes in n•t debt At 1 April 2022 Cash flows At 31 March 2023 Cash at bank and in hand 157,612 (104.473) 53.139 157.612 (104.473) 53,139 Page 30
BOCCIA ENGLAND IA company limiled by guarantee) Notes to the finan¢ial statement5 for the year ended 31 March 2023 20. Operating lease commitments At 31 March 2023 the tharity had commitments to make future minimum lease panentS undef non- caelIable operating leases as follows= 2023 2022 Not later than 7 ar Later than 1 year and nol later than 5 years 20,000 20,000 20,000 40.QOO 40,000 60.QOO 21. CoDtrol relationships The charity is o)ntrdled by the board of trustees. 22. Related p•rty transactions M GanTh)n Icharity Chair &nce 22 January 20221 is CEO of UK Coaching SolutM)ns Limiled who are a supplier for Bocaa England . A totsl of £Nil {2022.' £8,381) has been spenl UK Coaching Solu"0n$ Lirnited In the year and at the balanGe sheel dale the Charity owed £Nil12022.' £2.0901. Page 31