Registered number: 06823256 Charity number: 1139174 BOCCIA ENGLAND (A company limited by guarantee) Trustees. report and financial statements for the year ended 31 March 2024 NNW AD181MIR 1811212024 COMPANIES HOUSE A24
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BOCCIA ENGLAND (A company limited by guarantee) Contents Page Reference and administrative details of the charity, its Trustees and advisers Chair'5 report Trustees, report 4-11 Independent auditors, report on the financial statements 12- 14 Statement of financial activities 15 Balance sheet 16 Statement of cash flow$ 17 Notes to the flnanclal statements 18-30
BOCCIA ENGLAND IA company limited by guarantee} Reference and administrative details of Ihe charity, it5 Truslees and advisers for the year ended 31 March 2024 Trustees Mr M Gannon, Chair Ms L Templeton (resigned 28 November 20231 Mr D Newton {resigned 31 August 20241 Mr O Watson MrCLee Ms M Waite Mf R Aubry Mr N Symonds-Baig (appointed 27 April 20231 Ms S Rock (appointed 21 September 20231 Mr M Ballanlyne, Treasurer (appointed 5 July 2024) Company reglstered number 06823256 Charity registered number 1139174 Regislered offlce Media House Padge Road Beeston Nollinghamshire NG9 2RS Chlèf executlve offlcer Will Evans (appointed 9 October 20231 Chns Ratcliffe (resigned 20 September 2023) Independent audltors Bates Weston Audit Lld Slalutory Auditors Chartered Accountants Canal Street Derby DE12RJ Bankers Barclays Bank PLC Leicester LE87 2B8 Solicltors Irwin Mitchell LLP Riverside East House 2 Millsands Sheffield S3 8DT Page 1
BOCCIA ENGLAND (A company limited by guarantee) Chair's statement for the year ended 31 March 2024 The chaimian presenls his statement for Ihe year. On behalf of the Board of Boccia England, l am pleased to present the Annual Accounts and Trustee Report for the year ended 31 March 2024. As the registered Charity and National Governing Body INGB) for boccia in England. we are responsible for all aspects of the sport in England from beginner lo expert. What makes boccia unique is that il is a totally inclusive sport which can be played by anyone regardless of age, gender, ability. or disabilily.ll also brings opportunities to those who otheNise would not have access to sport and the benefits it can bring, making a positive difference to their lives. The year started with a bang when we launched our Wellbeing Toolkil in April highlighting the difference boccia makes to the lives of those who play and support the sport. In May we saw an action-packed day in Nottingham for the Heathcoat Cup Finals with the BE Cup Finals being held at the end of the month. The Boccia England team paid a visit to Slovakia in June to get some world Glass, international competition under their belts. National and Super League Finals took place in July for those of the competilive type and National Boccia Day took place on 27th September, encouraging everyone to just have a go and play. Shortly after National Boccia Day we produced a series of Boccia Activity Cards to encourage more people lo play and access the benefits of boccla. Using these resources and partnerln9 With Family Fund we launched a pilot project In the North West during October to tackle isolation and loneliness, particularly in young people with physical disabilities, by bringing families and friends close together Ihrough the game of boccia. The pilot was a greal success. and we will be looking lo roll the project out more widely in 2024-2025. Our AGM took place on 23rd November, followed by our 8occia England Awards in December whereby we celebrated players, coaches. volunleers and Clubs, after all, Boccia would nol happen without them. Throughout January to March 2024, we saw a flurry of competltions where players pitched their skills and wits to reach the podium. Finally, our Big Boccia Survey launched early 2024, which was a chance for key stakeholders lo have their say and hèlp shape their sport. The biggest challenge throughout Ihe year has been the eGonomic climale with cost continuing lo rise at an unprecedented rale. We have absorbed cosls on behalf of our members as'best we can but will need to onsider how we meet these G05ts in the following year. Volunteers continue lo be the backbone of our sport and for this we are etemally grateful. We have also had a number of staff departures and recruitments over the year enabling us to bring in new skills and knowledge as required. Cleady it lakes time for new staff to bed in. but we have recruited some great people this year. as well as relaining some longer serving and more senior staff. l am grateful lo Ihe Board and Trustees who have continued to ensure that our governance and strategic support remains robust and compliant. The board and I want lo give thanks to our hardworking staff and volunteers who continue to work tirelessly lo ensure thal we provide the right opportunilies for everyone. Page 2
BOCCIA ENGLAND (A company limited by guarantee) Chair's statement (conlinued) for the year ended 31 March 2024 Next year we will be focussing on our three key goals of the slralegy.. lo build a nationwide infraslructure for the sport, increase public awareness of the sport and ensure every household with a physically disabled child or young person has the chance to play boccia. Mr M Gannon, Chair Date.. 1611212024 Page 3
BOCCIA ENGLAND (A company limiled by guarantee) Trustees. report for the year ended 31 March 2024 On behalf of BocGia England, the Trustees are pleased lo present their Annual Report together with the Financial Statements of the charity for the year ending 31 March 2024 which are also prepared to meet the requirements for Companies Act purposes and filing. The Financial Slalemenls comply with the Charities Act 2011, the Compani8s Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20151. Stalus 8occia England was established as a charitable company limited by guarantee (No.6823256 England and Wales) in November 2008 and achieved charitable status (No. 1139174) in November 2010. The chantable company is limitecl by guarantee without having a share capital and the liability of the members Is limiled lo £1 each. The charitable company is governed by its Articles of Association. Trustees The following Iruslees have served the company since 1 April 2023 Mark Gannon {appointed 31st January 20221 Marianne Waile (appointed 27th January 20221 Mr Owen Watson lappoinled 6 June 20181 Mr Dan Newton Ireappoinled 31 August 2020> Ms Lauren Templelon (resigned 28 November 2023) Mr Christopher Lee (appointed 21 May 20191 Mr Robert Aubry (appointed 17th November 2022) Ms Samantha Rock (appointed 21 September 20231 Mr Naeman Symonds-Baig lappoinled 27 April 2023) Mr Mike Ballanlyne (appointed 5 July 20241 Mr Dan Bentley stepped down as a Players, Advocate at the end of September 2024. Mr Owen Watson resigned as Treasurer 4 July 2024 but remains a trustee. The Trustees would like to express their thanks for Ihe many years of hard work undertaken by those Trustees who have stepped down since Ihe beginning of the period being reported on, being Lauren Templelon and Dan Newton and to Dan Bentley who has stepped down as player advocate for his support and input over many years. The Trustees would also like to express their thanks for the years of responsibility in the role of Treasurer held by our Senior Independent Director. Owen Watson who has now stepped down from that role bul remains a Trustee and our Senior Independent Director. Trustees Responsibililies Company law requires the Iruslees lo prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the surplvs or deficit of the charitable company for thal year. In preparing Ihose financial statements, the trustees are required to.. Select suitable accounting policie5 and then apply them consistently. Make judgements and eslimales thal are reasonable and prudent. Prepare the financial statements on the going concern basis unless it is inappropriate to presume thal the charitable company will continue in business., and Observe methods and principles in the charity SORP. Page 4
BOCCIA ENGLAND (A company limited by guarantee) Trustees. report (continued) for the year ended 31 March 2024 The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy al any tirne the financial position of the charitable company and lo enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevents'on and detection of fraud and other Irregularities. Decislon Making The Board of Trustees administers the charity. The Board meets quarterly and there are five Sub committees, covering governance, remuneration. nominations. audit. financial management and sport. The Chief Executive is appointed by the Trustees and manages the day to day operations of the charity, working within delegated powers approved by the Trustees. This includes the day to day management, finance, employment. and sports development activities. Trustees approve the organisation's Scheme of Delegated Authority annually. This policy outlines authority levels within the staff team and procedures for decision making. Governance and Recrultment of Trustees As the National Governing Body of the sport of Boccia in England, and with Sport England as a partner, we are required to comply with the Code of Sports Governance. We are fully committed lo not only comply wilh the letter of the code but the spirit in which il was created. We believe that high standards of governance and conduct lead to better decision making and ensure a better outcome for the beneflciaries of our charity, whereby all membèrs of the Board adhere lo Boccia England's Code of Conduct. Our Governance Committee is Chaired by our Senior Independent Director and consists entirely of Independent Directors. It meets regularly through the year, wlth specific meetings on Audit, Renumeratlon and Nominations. All appointments to the board are managed principally by the Nominations Commiltee. We undertake an annual review of the Skills of the Board and consider both the immediate and longer t8mi skills Ihat the board requires to enable the organlsations success. We proactively challenge ourselves to consider new ways we can take positive action to improve the diversity on the Board, whilst recognising that diversity lakes many forms. We are committed to Iransparency in this area and publish an Equality & Diversity slalemenl on our website. which includes information on how we are doing as well as a link to our action plan. Depending on the nalure or specialism of the role we are recruiting for, sometimes we use specialist recruitment consullanls in our support of ensuring we access the best talent available to join the board. We are also actively managing our social media on platforms such as Linkedln lo make our vacancies more visible, open, and accessible to a wider range of candidates. We aren't afraid to appoint trustees to their first board appointment, as believe this opens us up lo a wider lalenl pool and increases the diversity of thought in our executive. Trustee Induction and Training All new Trustees undertake an induction with the Board Chair and Chief Executive. They are provided with the organisation's Governance Manual which outlines various policies, documents, and procedures. The Board regularly reviews its skills matrix lo ensure that it has a good mix of knowledge and skills lo effeclively make decisions. Trustees receive training throughout the year either through e learning or through psentationS from staff or partners. A board succession plan is in Place. Page 5
BOCCIA ENGLAND (A company limited by guarantee) Truste88' report (contlnued) for the year ended 31 March 2024 Principal Activities The principal actlvities of Boccia England undertaken for public benefit are= Th8 promotion of community participation in healthy recreation by Ihe provision of facilities and equipment for the playing of boccia. The advancement of education including physical edLJcalion lof all residents in the United Kingdom] in the sport of boccia (regardless of their race, gender, or disability) by the provision of facilities and equipment for the sport of boccia. The relief of need of people wllh disabilities by the provision of facilities and equipment for Ihe playing of boccia. The advancement of boccia as an amateur sport by the provision of facilities and equipment for Ihe sport of boccia. Strategy Our strategy: 'Improving lives through boccia,, sets out our vision where we want to ensure that everyone has the opportunity to gain a positive experience of boccia. Our mission is to create positive, engaging, and accessible opportunities for physically disabled people to play boccia. We have set three goals lo help achieve our vision, these 9oals are. An effective. nationwide community boccia infraslruclure, where we will focus on restarting our competition structure and helping our clubs return to play. Increased public awareness of boccia focusing on education and representation to encourage rnore people lo play, and. Every household with a physically disabled child or young person has a chance to play boccia which will focus on making bo¢¢ia easy lo access, particularly for those who we have not yet reached directly. We have created a plan Ihat includes our aims to strengthen our infraslruclure whilst raising awareness and build partnerships lo give everyone the opportunity lo gain a positive experi&nc8 of boccia. We prioritise those who stand to benefit the most and are most in need of our support. Bul we're also excited by what boccia can offer more widely as an inclusive and welcoming sport. To make that happen, we need to collaborate wilh partners and people, joining forces with coaches. volunteers, referees, clubs, members. and players. Ultimately, as we work towards our goals, we'll grow participation, membership, satisfaction, and diversity to drive home the positive impact of boccia on us all, Furthermore, by running Boccia England effectively, we will be able to better measure our success and stay accountable over the next 10 years. This means that we'll be 'fit for PUfpose'_ not just now, but in 10 years and beyond. We can achieve this through proper management, financial ¢Jiversification, and a system of business support. Page 6
BOCCIA ENGLAND (A company limited by guarantee) Trustees. report (continued) for the year ended 31 March 2024 Achievements .• BOCCIA i••• ENGLAND Highlights Inf rastructure~: Intro to Vlsual lrnpalred Boccla Weblnar Boccl Compet511on M3na8ement System launched 59 goc£l4 EnÉland Mernberclubs NEW 8DcciJ Enslr+d Member Clubs supporting 12 eraupg wbth theirdelivery Tralned 20 '.i113yers comp¢ted,iii'lridfvidual ..competSknons'.llQ?.,.Ib. new Level l offi£l•ls Dellvered 13 imp.etstiof+5'in .11-differentLiientsosl'" occik Leaders coursei Recrulted 5 newC¢)mt4Q0 Cotydinator5 ¢tewrris,¢ori)iiettii in theil- JNational,L'eaKve COiiip.etttTr, .Coach Advanced Programme (level 3) wlth UK Boccia ., Public':Awaréness', THE "26% Ihcreast In Llnkedln tollowt$ Developed play boccla sources for school netY4ork BOCCIA SURVEY 8OCCIA 6% Incr4e In Facebook followers toial of 4.640 WATCHER BIE Bocci• Survev .2024 launched Cre?¥ed eo¢ciW¥tcher cnfflpaiKfi Jmd 3UPPDrted Par>lymplcs took place in.. ottinth3mshire Merseyside Gr¢i Man¢h¢st¢r L?neashirt SA Y oor-.¢MA'tr AT,,.HOME,":Q'::... '.With.the FaTriily Futi.'ercc5a at Fioine Sillot Prolect, i>r•vidd'50Ytree'sets:'ot boccla,b'alls"'to:. -f3inilic5.in.the'Mcrseys.tde region4..tr;. Iè•BOCCIA CONVERSATION Organlsational People Plan launched l// Achieved 9¢rements ol Code for Sports GavmanC# Dlversity and Incluslon Plan launched A• SaleEuardln¢ vld•os created IDI play•s and volvntvrs at BE eveDls arbd cornpetitipns Corrtinueil to thr CPSV Salegu3rdiThg bTh Sport5tantlards kécelvèd..y*rit.'trorn:.'&." . Peter.Harr•son ¢if.. Ivllth ITrèlleb.org., .4. anti Irw:in.'Mltcliell:" overJye3r34-'::_ www.bocclaen8land.or8.uk Page 7
BOCCIA ENGLAND (A company Ilmited by guarantee) Trustees, report (conlinuedl for the year ended 31 March 2024 During 2023124 saw a period of growth in our activities with an increase in our individual and club membership. We also saw an increased number of entries in our competilions. We successfully completèd a full competition season where we delivered regional and national competition events throughout Ihe country supporting over 500 players who competed. We also achieved confirmation of compliance with the Code for Sports Governance which in itself was a significant undertaking that demonstrates the high levels of govemance and compliance that is in place at Boccia England. In addition, we also supported the School Games Organisers neOrk to dire¢lly reach 22,500 pupils within schools and give them the opportunity to play boccia through the UK School Games. Over 70Yo of pupils thal participated in boceia being idèntsfied as having a disability. A key part of our strategic focus is to develop our local infrastructure through creating more local opportunities for people lo play boccia in the right locations with the appropriate level of support. To achieve this, we have focused on working in the Northwest and East Midlands regions to develop effective partnerships lo reach wider audiences. Through a series of big boccia conversations we have engaged with more than 10 local boccia clubs, over 100 local partner organisalions and over 75 individuals to talk about how we can improve the experience and opportunities for disabled people. We continu8d to invest in our people through training and development opportunities for our workforce with a focus on recruiting new people lo support the delivery of our competitions and community engagement. In collaboration with the Family Fund, we successfully delivered a pilot programme of providing 50 households in the Merseyside Region with free boccia ball sets lo help homes with disabled children access Ihe sport and become active through boGGia. The improvements we have made to our talent pathway has seen a number of Boccia England Pathway Alhletes transition into the Boccia UK'S programme We also hosted the 2023 UK National Boccia Championships. Our focus in talent is to provide an inclusive environment that enables the long-term development of athletes. Working with the True Athlete Project, we have seen our alhleles and coaches benefil directly from participating in a holistic mindfulness-based approach that unleashes sport's potential lo change lives, across diverse ¢ontext5. As sel out in our long term monltoring and evaluation framework we undertook to obtain the views of our. members and non-members through our 2024 Big Boccia SuNey to support us to belter undersland the impact of our work. The findings from this survey will be analysed in 2024125. We are hugely reliant on the support of our staff and volunteers to ensure that we fulfil our objectives. and we offer our grateful thanks to all those who continue to make Boccia a posilive experience during 2023124. Page 8
BOCCIA ENGLAND (A Company limited by guarantee) Trustees. report (continued for the year ended 31 March 2024 Future Plans Our plans for 2024125 remain focused primarily on ensuring that we have the righl staffing and volunteer structure in place lo ensure we can continue to deliv8r our longer-term strategic objectives as set out in our people plan. This includes.. Developing and growing our local infrastructure and support our clubs network to develop thrive and grow with minimum standards in place to ensure that these settings are well run offering disabled p80ple a posilive experiencé in the sport. To continue lo evolve our competition programme lo increase the right opportunities for those on th8 pathway through the delivery of a refreshed national boccia competition and UK challenger event. Focus our work in the Northwest and East Midlands to dev81op our longer term regional plans in these areas with the aim to identify a Ihird region by 2026 with identified partner5. Delivery of a pilot talent hub aimed at younger alhletes and secure the conlinualion of our Sport England Talent funding for 2025-29. Disseminate Ihe findings from our 2024 Big Boccia Survey and build on these initial findings wlth focus groups to discuss their experiences of bo¢cia in particular amongst young people. Continue to deliver high Standards of governance Raise income through fundraising to achieve our ambitions. This includes securing lon9er-term fundlng to support more households a¢¢ess boccia ball sets In collaborallon with Family Fund and other partner Ensure that we continue lo support our people through the implementation of our People Plan and our agreed objectives as set out in the plan. Risk Management The Trustees consider the major risks lo which the charity is exposed each quarter and have reviewed those risks and have put in place systems and procedures to manage them. Publlc Benefit The Trustees have considered their duties under section 3 of the Charilles Act 2011 and have determined that they have complied with their duly to have due regard lo the Charily Commission's guidance on public benefit, when pursuing the charity's aims and objectives. FINANCE Prlcing pollcy It is recognlsed that in many cases our athletes are financially disadvantaged partly due to high personal living osls and therefore our pricing policy reflects our strategy of enabling all within our community, whatever their means, lo take part in our activities. We will continue to review fees annually. Investment powers and policy With regard to the liquidity requiremenls of operating Boccia England. the Irustees, have kept available funds in interest bearing deposit accounts and seek lo achieve rates of deposit which match or exceed inflalion as measured by the retail prices index. Due to wider economic circumstances deposit rates have been depressed and so this aim was nol achieved in the year. Page g
BOCCIA ENGLAND (A company limited by guarantee) Trustees, report {continued) for the year ended 31 March 2024 The Board of Boccia England oversees the cash management and effective use of the charity cash reserves, where it seeks to maximise the amount of cash invested with an optimal level of return. This includes the investmenl of the charity cash reserves in the Charities Aid Foundation (CAF) Charity Deposit Platform, which provides an optimal level of relum as well as ensuring flexibility in releasing cash in line with our projected cash flow requirements. Boccia England does not hold any sto¢ks or shares. Reserves policy and going eoncern The trustees Consider the mlnlmum level of unrestricted reserves to be 6 months operating expenditure or £250k. whichever is greater. This is reviewed annually, and it is the intention of the Board to create a funé from surplus reserves to enable Boccia England lo grow the sport in a sustainable way. The Trustees continue to feview this policy and will make appropriate changes as are considered necessary. The Trust had unrestricted reserves of £310.205 as of 31st March 2024. At the year ended. the Trustees determined that, due to the position in Ihe Sport England funding cycle. the prevailing uncertainty resulting from increased operatin9 Costs, and the increased competitiveness of the fundraising market comparative to the relative maturity of our fundraising capability that il was prudent to temporarily hold. the Current level of rese8$ whilst the policy is reviewed. Fundraising Boccia England's fundraising is ultimately overseen by th8 8oard. with the day to day delivery of fundraising activity the responsibility of the CEO and the slaff team. During the year, we received £575,227 in grants, donations and gifts in kind which is targeted bolh at specific projecls and in general support of our charitable objectives. Charitable fundraising from Trusts and Foundations remains a slralegically importanl source of revenue for Boccia England as a charity. We have engaged a fundraising consultant in the past year 10 5UPPOrt our work in this area and envisage this continuing whilst a revised fundraising strategy is developed. All fundraisers, employed or voluntary, are expected to work in line with the Fundraising Regulator'5 Code of Fundraising Pra¢li¢e. which is used as a reference point when developing any new fundraislng activity or reviewing existing activity. We have no reported compliance issues and continue lo review and update policies and procedures in line with the Code to ensure that compliance remains strong. We are registered with the Fundraising Regulator. Boccia England also has in place a Fundraising and Donalion Acceptance Policy. We do not undertake door lo door, face to face or direct mail fundraising and public fundraising in general is currently very limited. As a result, the risk of fundraising in relalion lo vulnerable people is extremely limited. FLtndraisers work closely with olhers in the organisation to ensure that fundraising communications are easy lo nderstand. respectful of potential donors. provide clarity about the Cause and do not mislead in any way. As public fundraising activity increases in the future, the Fundraising Manager will develop guidance for volunteers and other staff to ensure they understand the standards we aim to uphold and what to consider when il comes to vulnerable people and lundraising. The Trustees are not aware of any complainls in relation to fundraising activities. We have clear processes in place as lo how complaints will be handled should they arise. Pay and Remuneratlon The organisation has remuneration and performance review policies which outline sel pay frameworks and procedures for setting all staff salaries and pay awards. The Remuneration Committee approves any new or amended arrangements. Page 10
BOCCIA ENGLAND IA company limited by guarantee) Trustees. report (continued) for the year ended 31 March 2024 Principal rlsks and uncertaintles The Board reviews the overall Risk Register on a regular basis. Risk appetite has been defined for specific risk calegories and is included in our Risk Register. The key risk identified by the Board is the ability to conlinue to raise consistent levels of Income through fundraising activities to help further our slralegic ambitions. Boccia England appears to face increasing compelition in securing funding from trusts and foundations. Health and safety of employees The well being of the Company's employees is safeguarded through strict adherence to health and safety standards. The Safety. Health and Welfare al Work Act 1989 imposes Gertain requirements on employers and the Company has taken Ihe necessary action lo ensure compliance with the Act, including Ihe adoption of Safely statement. BoGcia England undertakes an annual health and safety audit. Provlslon of Informatlon to Audltors So far as the Truslees are aware, there is no rel&vant information las defined by Section 418 of Ihe Companies Act 2006) of which the ch8ritablè companls auditors are unaware, and each Tnjstee has taken all the steps that they ought to have laken as a Trustee to make them aware of any audit information and lo establish that the charilable companYs auditors are aware of any matters which should to be brought to their attention. Approved by order of the members of the board of Trustees and signed on their behalf by.. Mr M Gannon, Chalr (Chair of Trusleès) Date.. 1611212024 Page11
BOCCIA ENGLAND (A company limited by guarantee) Independent auditors. report to the Members of Boccia England Opinlon We have audited the financlal statements of Boccia England (the 'charitable companv) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: givè a true and fair view of the state of the charitable companrfs affairs as at 31 March 2024 and of its incoming rasources and application of r8sources. including its incomè and expenditur8 for th8 year then ended., have been properly prepared in accordance with Unitèd Kingdom Generally Ac¢8Pted Accounting Practice- and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Inlernational Standards on Auditin9 (UK) (ISAS IUKI) and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements seclion of our report. We are independent of the charitable company in accordanca with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including lh8 Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe Ihat the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any matenal uncertainties relating lo event5 or conditions thal, individually or collectively, may cast significant doubl on the charitable company's ability to conts'nue as a goin9 concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and Ihe responsibilities of the Trustees wth respect to going concern are described in the relevant sections of this report. Other information The other information cornprises the information included in the annual reporl other than the financial statements and our auditors. report thereon. The Trustees are responsible for the other information contained within the annval report. Our opinion on Ihe financial statements does not cover the other information and, except lo the extent otherwise explicitly slated in our report. we do not express any form of assurance Conclusion thereon. Our responsibility is lo read the other informalion and, in doing so. consider wh8lher the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misslatemenls. we are required to determine whether this gives rise lo a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misslatemenl of this other information, we are required lo report that fact. We have nothing to report in this regard. Page12
BOCCIA ENGLAND (A company limited by guarantee) Independent audllors. report to the Members of Boccla England Icontlnued) Oplnlon on other matters prescrlbed by the Companies Act 2006 In our opinion, based on'the work undertaken in the course of th8 audit: the information given in the TnJstees' report for the financial year for which the financial stalemenls a prepared is consistent with the financial stalements. the Tru5tees' report has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to report by exceptlon In the lighl ol our knowledge and understanding of the charitable company and ils environment oblained in the course of the audit, we have not idenlified material misstatements in the Trustees, report. We havè nothing to report in respect of the following matters in relation lo which Companies Act 2006 requires us lo report to you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches nol visited by us; or the financial statements are not in agreement with the accounting records and returns., or certain disclosures of Trustees. remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit: or the Truslees were not entitled to prepare the financial statements in accordance with Ihe small ¢ompanies regime and lake advantage of the small companies, exemptions in preparing the Trustees, report and frorn Ihe requirement to prepare a Strategic report. Responslbilitles of trustees As explained more fully in the trustees. responsibilities slalement, the Trustees {who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement. whether du8 lo fraud or error. In preparing the financial statements, the Trustees are rèsponsible for assessing the charitable companrfs ability lo continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless Ihe Trustees eithèr intend to liquidate the charitable company or lo cease operations. or have no realistic altemative but lo do so. Auditors. responslbllltles for Ihe audlt of the flnancial statements Our objectives are to oblain reasonable assurance about whether the financial statements a5 a whole are free from material misslalement. whether due lo fraud or error. and to issue an auditors. report that includes our opinion, Reasonable assurance is a high level of assurance. bul is nol a guarantee that an audit Gonducted in accordance with ISAS (UK) will always detect a material misslatemenl when it exists. Misslatemenls can anse from fraud or error and are considered material if. individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users laken on the basis of these financial slatements. Irregularities, including fraud. are inslances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatemenls in respect of irregularities. including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below.. Based on our understanding of the charitable company and industry in which it operates, we considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. Audil procedures performed by the engagement team induded: Page 13
BOCCIA ENGLAND (A company limited by guarantee) Independent audltors. report to the Members of Boc¢ia England (conlinued) Enquiry of management around actual and potential liligalion and claims., Reviewing financial statement disclosures and testing to supporting documentalion to assess complian with applicable laws and regulations; Performing audit work ovèr the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness. evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias. A further description of our responsibilities for the audit of Ihe financial slalemenls Is located on Ihe Financial Reporting Council's website at: www.frc.or .uklaudiloTsres onsibilities. This description forms part of our auditors, report. Use of our report This report is made solely to the charitable COMpanS members. as a body, in accordance with Chapier 3 of Part 16 of the Companies Act 2006. Our audil work has been undertaken so that we mighl slate to the charitable company's members those mallèrs we are required to stale to them in an auditors, report and for no other purpose. To the fullest extenl permitted by law, we do not 8Gcepl or assumé responsibility lo anyone other than the charilable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed. Wayne Thomas FCA {Senior Statutory Audltor) for and on behalf of Bales Weston Audlt Ltd Statutory Auditors Chartered Accountants Canal Street Derby DE1 2RJ Dale.. 16 Decernber 2024 Page 14
BOCCIA ENGLAND (A company limited by guarantee) Statement of financlal activities (incorporating Income and expenditure account) for the year ended 31 March 2024 Unrestricted funds 2024 Restricted funds 2024 Total funds 2024 Total funds 2023 Note Income from: Donations and legacies: Donations Grants Charilable activities Investments 41,016 41,016 534,211 54,113 4,650 8,249 49,899 613.148 59,649 3,690 2, 233 534,211 54,113 4.650 8,249 Other income Total Income 108,028 534,211 642,239 728,619 Expenditure on: Raising funds Charitable activities 25,722 96,924 25,722 631,135 32, 233 679,351 534,211 Total expendlture 122,646 534,211 656,857 711,584 'Net movement In funds (14,6181 (14,618) 17,035 Reconciliation of funds: Total funds brought forward Net movement in funds 324.823 (14,618) 324,823 (14,618) 30T, 788 17,035 Total funds carried forward 310,205 310,205 324, 823 The notes on pages 18 to 30 form part of these financial statements. Page 15
BOCCIA ENGLAND (A company limited by guarantee) Registered number: 06823256 Balance sheet as at 31 March 2024 2024 2023 Note Fixed assets Tangible absels 4.689 4,689 3,231 Current assets Stocks Debtors 6,093 27.224 310,348 77.269 8.878 34,328 302,358 53, 739 12 13 Investments Cash at bank and in hand 420,934 398, 703 Creditors.. amounts falling due withln one year 14 (115,418) (77,111) Net curront asséts 305,516 321,592 Tolal assets less current Ilabllltl8s 310,205 324,823 Total net assets 310,205 324,823 Charlty funds Restricted funds Unrestricted funds 15 15 310,205 324, 823 Total funds 310,205 324,823 The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial 5talement5 were approved and aulhorised for issue by the Trustees and signed on their behalf by: Mr M Ballantyne Treasurer Dale. 1611212024 The notes on pages 18 to 30 form part of these financial statements. Page 16
BOCCIA ENGLAND (A company limited by guarantee} Statement of cash flows for the year ended 31 March 2024 2024 2023 Cash flows from operatlng actlvllles Net cash used in operating activitles 31,422 (104,832) Cash flows from Investlng actlvltles Interest Income Purchase of.tangible fixed assets 4,650 13,952) 3, 690 (4, 847) Net cash provlded byl{used In) Investlng activltles 698 (1,157) Change In cash and cash equlvalents in tho year Cash and cash equivalenls al the beginning of the year 32,120 1105,989) 461.486 355,497 Cash and cash equlvalent8 at the end of the year 387,617 355,497 The notes on pages 18 10 30 form part of these financial statements Page 17
BOCCIA ENGLAND (A company limited by guarantee) Notes to the financial statements for the year ended 31 March 2024 Accounting policies 1.1 Basis of preparation of financial statements The financial statements have been prepared in accordance with the Charities SORP IFRS 102) Accounting and Reporting by Charities.. Stalemenl of Recommended Practice applicable to charities preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006. Boccia Englarbd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al histOTi¢al cost or transaction value unl8SS otheISe slated in the relevant accounting policy. 1.2 Company status The charity is a company limited by guarantee. The members of the company are the Truslees name on page 1. In the event of the charity being wound up, the liability in r8specl of th8 guarantee is limited to £1 per member of the charity. 1.3 Income All income is re¢ognised once the charity has entitlement to the in¢ome. il is probable that the income will be received and Ihe amounl of income receivable can be measured reliably. 1.4 Expenditure Expenditure is accounted for on an accruals basis and has been classified under headings thal aggregate all costs related to the category. Where costs cannot be directly allributed to particular headings they have been allocated lo activities on a basis consistent with the use of resources. Expenditure on raising funds includes all expendilure incurred by the charity to raise funds for ils charitable purposes and includes costs of all fundraising activities events and non-charitable trading. Expenditure on charitable activities is incurred on directly undertaking the activities which further the charills objectives. as well as any associated support costs. 1.5 Basis of allocation of expenditure The expenses were allocated between restricted and unrestricted funds based on the grants received and the purpose for which the grants were awarded. Where this was not possible the expenses were allocated based on management estimates. Page18
BOCCIA ENGLAND (A company limited by guarantee) Notes to the flnancial stalements for the year ended 31 March 2024 Accountlng pollclès (continuedl 1.6 Tangible fixed assets and depreciation Tangible fixed assets are carried al cost, net of depr8cialion and any provision for impairmenl. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method. Depreeialion is provided on th8 following ba5es'. Office equipment Computer equipment 200/0 Straight line 330/0 slraighl line 1.7 Stocks Stocks are valued al the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 1.8 Foreign currencies Assets and liabilities in foreign currencies are translated into sterling al the rates of exchange rnling al the balance sheet dale. Transactions in foreign currencies are translaled into sterling al the rale of exchang8 ruling al the date of transaction. Exchang8 differences are taken into account in arriving at the operating result. 1.9 Taxatlon The charity is exempt from corporation tax on its charitable actlvities. 1.10 Fund accounting General funds are unreslricled funds which are available for use al the discretion of the Trustees in furtherance of the general objectives of the charity and which have nol been designaled for other purposes. Restricted funds are funds which are to be used in accordance wilh specific reslriclions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of.each restricted fund is set oul in the notes to the financial slatements. 1.11 Leaslng Rentals paitj under operating leases are charged to the Statement of financial aclivities on a straight line basis over the period of the lease. 1.12 Pensions The charitable company operales a defined contribution pension scheme. Contributions payable to the charitable companls pension scheme are charged to the Statement of Financial Activities in the penod to which they relate. Pa9e 19
BOCCIA ENGLAND (A company limited by guaranleel Notes to the financial statements for the year ended 31 March 2024 Income from donations and legacies Unrestricted funds 2024 Restricted funds 2024 Total fund5 2024 Total funds 2023 Donations Unrestrictedlcore Grants 41.016 41,016 25,OL Peter Harrison Sport England Sport England - EHP CAF CAF Resilience Irwin Mitchell 2,500 502,201 14,450 2,500 502,201 14,450 451,711 125,104 20, 000 900 5, 000 Bruce Wake UK Champs Gr88n Hall Foundation Sterry Family Foundation Trelborg 8,500 8,500 3,000 2,433 5,000 1,560 5,000 1,560 5,000 Subtotal detalled dlsclosura 41.016 534,211 575.227 638, 148 Donations 24,899 41,016 534,211 575.227 663,047 Tolal 2023 49,899 613, 148 663,047 Page 20
BOCCIA ENGLAND (A ¢ompany limited by guarantee) Notes to the financial statements for the year ended 31 March 2024 Income from charitable activities Unrestricted funds 2024 Total funds 2024 Tolal funds 2023 Product Sales Membership Fees Competition and Other Fees Partnerships Contribution 26.664 7,475 19.974 26,664 7,475 19,974 41,274 7. 134 17,041 200 54.113 54,113 59,649 Othor Incomlng resources Unrestricted funds 2024 Total funds 2024 Tolal funds 2023 Miscellaneous income Royalties received 951 951 2,233 7,298 7,298 8,249 8,249 2,233 Page 21
BOCCIA ENGLAND (A company limited by guarantee) Notes to the financial statements for the year ended 31 March 2024 Expenditure on raising funds Costs of raising voluntary income Unrestricted funds 2024 Total funds 2024 Total funds 2023 Trading Courses 24,674 1.048 24.674 1,048 28,573 3. 720 25,722 25,722 32,233 Analysis of expenditure on charllable a¢tivities Summary by fund type Unrestricted Restricted funds funds 2024 2024 Total 2024 Total 2023 Participation programme Talent Programme 95,991 933 364,153 170,058 460,144 170,991 519,934 159,477 96,924 534,211 631,135 679,351 Total 2023 66,296 613,055 679,351 Page 22
BOCCIA ENGLAND (A company limited by guarantee) Notes to the financial statements for the year ended 31 March 2024 Analysis of expendlture by aclivlties Activities undertaken directly 2024 Support costs 2024 Total funds 2024 Total funds 2023 Participation programme Talent programme 129.736 99,041 330,408 71,950 460,144 170,991 519,934 159,417 228.777 402,358 631,135 679,357 Total 2023 444. 783 234,568 679,351 Analysis of support costs Total funds 2024 Total funds 2023 Slaff costs Depreciation Premises Costs Insurance Office Admin Costs Other Consultancy Audit & Accountancy 263,445 2,494 22.672 6,886 4,587 53,218 23,298 25,758 81,TOO 3,115 23,961 7.874 5,265 61,924 25, 104 25, 625 402,358 234,568 Auditors, remuneratlon 2024 2023 Auditors. remuneration 7.500 5,850 Page 23
BOCCIA ENGLAND (A company limited by guarantee) Notes lo the flnancial statements for the year ended 31 March 2024 Staff costs 2024 2023 Wages and salaries Social security costs Contribution to defined contribution pension schemes 239.155 23,885 24,486 257,275 20,570 25, 774 287,526 303,619 The average number of persons employed by the charity during the year was as follows.. 2024 2023 Charitable activities Managemenl and administration of charity The number of employees whose employee benefits {excluding employer pension costs) exceeded £60,000 was: 2024 2023 In the band £60.001- £70,000 The total amount of employee benefits received by key managemenl personnel is £73,753 12023: £71,845). 10. Trustees, remunèratlon and expènses During the year, no Trustees received any remuneration or other benefits (2023- £NIL). During the year ended 31 March 2024. expenses were reimbursed or paid directly to 6 Trustees (2023 - to 3 Trustees) broken down as follows: 2024 2023 Board expenses 1,285 638 During the year expenses were reimbursed to M Gannon of £37912023.. £349), L Templelon of £480 (2023-. £137). D Newton of £4312023-. £nil), O Watson of £nil12023: £1 $2). R Aubry of £194 {2023.. £Nil). N Symonds-Baig of £140 12023.. £nil) and S Rock of £49 (2023: £nill for variou5 expenses incurred on behalf of Ihe charity. Page 24
BOCCIA ENGLAND IA ¢ompany limited by guarantee) Notes to the financial statements for the year ended 31 March 2024 Tangible fixed assets Office equipment Computer equipment Total Cost At 1 April 2023 Additions 13,790 36,938 3,952 50,728 3,952 Al 31 March 2024 13,790 40,890 54,680 Doproclatlon At 1 April 2023 Charge for the year 13,790 33,707 2,494 47,497 2,494 At 31 March 2024 13,790 36,201 49,991 Nel book value Al 31 March 2024 4,689 4,689 At 31 March 2023 3,231 3,231 12. Debtors 2024 2023 Due within one year Trade debtors Other debtors 1,500 25,724 10,878 23,450 27,224 34,328 13. Current asset Investments 2024 2023 Cash held on short term deposit 310,348 302,358 Page 25
BOCCIA ENGLANO IA company limited by 9uarantee) Notes to the flnanclal statements for the year ended 31 March 2024 14. Creditors: Amounts falling due within one year 2024 2023 Trade creditors Other creditors Accruals and deferred income 41,128 23,204 51,086 14,816 23,178 39,117 115,418 77,117 Deferred income at the 31 March 2024 relates to grant income received by the chanty. Where necessary, the grant conditions slate that the income rnust be utilised across a certain period. As a result the grant income has been deferred in line with this. 15. Statement of funds Statement of funds - current year Balance at 31 March 2024 Balance at 1 April 2023 Income Expendlture Unrestrlcted funds General Reserve 324.823 108,028 1122,646) 310,205 Restricled funds Sport England Sport England - EHP Slerry Family Foundation Trelborg Peler Harrison 502,201 14,450 1,560 s,000 2,500 8,500 1502,201) (14.450) {1,560) {5,000) (2,500) 18,5001 UK Champs 534.211 1534,2111 Total of funds 324,823 642,239 (656,857) 310,205 Page 26
80CCIA ENGLAND (A company limited by guarantee) Notes to the financial statemenls for the year ended 31 March 2024 15. Statement of funds (contlnued) Statement of funds - prior year Balanc8 at 31 March 2023 Balance at t April 2022 Transfers in/oul Income Expendilu Unrestricted funds General Reserve 306,038 115,471 (98,529) 1,843 324,823 Restricted funds Sport England CAF CAF Resilience Irwin Mitchell Bruce Wake Green Hall Foundation Sterry Family Foundation Trelborg Other 451,711 125, 104 20,000 900 5,000 3,000 2,433 5,000 (451,618) (125, 104) (20,000) (900) (5,000) (3,000) (2,433) (5,000) (93) 1.750 (1, 750) 1,750 673,148 (613,055) (1.843) Total of funds 307. 788 728,619 (711,584) 324.823 The general reserve represents the free fijnd of the charity which are not designed for particular purposes. The Sport England Fund supports delivery of the Whole Sport Plan, focused on developing and promoting the sport, increasing participation and helping those with the talent and potential. to improve. The CAF fund supports the delivery of helping with Athlete mental wellbeing. as well as funding for support costs of the Charity such as staff costs, marketing and IT costs. Funds received are expended for their inlended purpose, in most cases within the same financial year. Page 27
BOCCIA ENGLAND (A cornpany limited by guarantee) Notes to Ihe financlal statements for the year ended 31 March 2024 16. Summary of funds Summary of funds - current year Balance at 31 March 2024 Balance at 1 April 2023 Income Expenditure General funds Restricted funds 324,823 108,028 534,211 (122,646 (534,2111 310,205 324,823 642,239 <656,857) 310,205 Summary of funds - prlor year 8alance at 31 March 2023 Balance at 1 Apnl 2022 Transfers in/out Income Expendilure General funds Restricted funds 306,038 1,750 115,471 613, 148 (98,529) (613,055) 1,843 (1.843) 324.823 307, 788 728,619 (711,584) 324,823 17. Analysls of net assets between funds Analysis of nel assets between funds . current period Unrestricted funds 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due within one year 4,689 4.689 420,934 420,934 (115,418) 1115,418 Total 310,205 310,205 Page 28
BOCCIA ENGLAND (A company limited by guarantee) Notes to the financial statements for the year ended 31 March 2024 17. Analysis of net assets between funds (continued) Analysis of nel assels between funds - prlor perlod UnStrIcted funds 2023 Restricled funds 2023 Total fiinds 2023 Tangible fixed assets Current assets Credilors due within one year 3,231 373,221 (51.629) 3.231 398, 703 (77.111) 25,482 (25,482) Total 324,823 324,823 18. Reconciliation of net movement in funds to nel cash flow from operating activities 2024 2023 Net incomelexpenditure for the period (as per Statement of Financial Activities) (14,618) 77,035 Adjustments for". Deprecialion charges Interest from investments IlncreasellDecrease in stocks Ilncrease)IDecrease in debtors IncreasellDecrease) in creditors 2,494 (4,650> 2,785 7,104 38,307 3,715 (3, 690) (1,208) 3, 794 (123,878) Net cash provlded byl(u8ed in} operating actlvilles 31,422 (104,832) 19. Analysis of cash and cash equivalents 2024 2023 Cash in hand Short-tèrm investments 77,269 310,348 53,139 302,358 Total cash and cash equivalents 387,617 355.497 Page 29
BOCCIA ENGLAND (A company Ilmited by guarantee) Notes to the financial statements for the year ended 31 March 2024 20. Analysis of changes In net debt At 1 April 2023 Cash flows At 31 March 2024 Cash at bank and in hand 53.139 24.130 77,269 53,139 24,130 77,269 21. Operatlng lease commltments At 31 March 2024 the charity had commitments to make future minimum lease payments under non- cancellable operating leases as follows: 2024 2023 Not later than 1 year Later than 1 year and not later than 5 years 20,356 20,000 20.000 20,356 40,000 22. Control rolatlonshlps The charity Is controlled by the board of trustees. 23. Related party IransaGtlons Gannon (Charity Chair since 22 January 20221 is CEO of UK Coaching Solution5 Limited who ar8 a supplier for BoGGia England. A total of £2,576 (2023.. £12,772) has been spent with UK Coaching Solutions Limited in the year and at the balance sheet date the Charity owed £300 (2023-. £6601. Page 30