2022-03-31-accounts

Company Registration Number - 07264161

The Charity Registration Number is :- 1139412

Pomphrey Hill Community Sports Association

Report and Accounts

31 March 2022

Pomphrey Hill Community Sports Association

Report and accounts for the year ended 31 March 2022

Contents

	Page
Charity information		1
Trustees' Annual Report		1
Statement of directors' responsibilities		6
Independent Accountant's Report		7
Funds Statements:-
Statement of Financial Activities		9
Statement of Financial Activities - Prior Year statement		10
Movements in funds		11
Revenue Funds		12
Fixed Asset funds		12
Income and Expenditure account		13
Summary of funds		12
Balance sheet		14
Notes to the accounts		15

DRAFT ANNUAL TRUSTEE REPORT – APRIL 2021 – MARCH 2022

The Management Committee presents its directors’ report and audited financial statements for the year ending 31 March 2022

REFERENCE and ADMINISTRATIVE INFORMATION

Charity Name : Pomphrey Hill Community Sports Association Charity Registration Number : 1139412 Company Registration Number : 07264161

Registered Office and Operational Address : The Sports Pavilion, Pomphrey Hill Playing Fields, Pomphrey Hill, Mangotsfield, Bristol BS16 9NF

Management Committee

Mr P Britton chair Mr T Mooney vice chair Mr M Norris treasurer Mr S Foyle Mr D Yates (appointed 04/06/2021) Mr T Smurthwaite (appointed 10/01/2022) M/s A Baker (appointed 14/06/2022) Mr A Kettle (retired 13/09/2021) Mr J Andrews-Britton (retired 12/09/2022) Mrs L King (retired 12/09/2022)

Secretary

Mrs H Norley

Members

Mr D Miller Mr C Showering Mr I Coles

Independent Examiner – Susan Rickerby, Chartered Accountant, Lloydbottoms Ltd, Chartered Accountants, 118 High Street, Staple Hill, Bristol BS16 5HH

Bankers – CAF Bank, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ

STRUCTURE GOVERNANCE and MANAGEMENT

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 25 May 2010 and registered as a charity on 21 December 2010. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

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Following a review of our Articles of Association, we had identified that some of the clauses to our Constitution appeared to be over burdensome for a small company. Working with CVS South Glos, a local voluntary charitable organisation with experience in governance matters, the clauses in question were amended at an EGM on 29[th] March 2022 to provide more clarity and less ambiguity to someone reading the document.

Recruitment and Appointment of Management Committee

The Charity is made up of affiliated sports organisations who nominate directors to act as a Management Committee with the overall responsibility of running the organisation and making key decisions. The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as members of the Management Committee. The trustees are all individuals. From time to time, we also have the odd independent person, not attached to any affiliated organisation, who are prepared to serve as a director/trustee. The ethos of balancing the number of trustees who are independent from the clubs involved with the association continues will always be a slight issue but even with a leaning towards trustees from the sports organisations, those who are involved are generally able to look at things with a relatively balanced and unbiased view so that the interests of the wider community are taken into consideration alongside those of the clubs. All members of the Management Committee give their time voluntarily and receive no benefits from the charity.

Under the Articles of Association, at each AGM, one quarter of the directors must retire from office. However, the Articles do permit a director who is retiring to be re-elected for a further period with a recommendation from the remaining directors of the Management Committee. We do see a turnover of directors, so that the Management Committee does not remain stagnant and fresh blood is introduced with different ideas.

The more traditional business skills are well represented on the Management Committee and in an effort to maintain this broad skill mix, members of the Management Committee are requested to provide a list of their skills and in the event of particular skills being lost due to retirements, we would look to individuals with similar skills to those lost for election to the Management Committee.

Members of the Management Committee

The Management Committee, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year, and where applicable, their dates of appointment or resignation during the year, are shown above on page 1.

Director/Trustee Induction and Training

Most trustees are already familiar with the practical work of the Charity having been encouraged to join by affiliated organisations of which they are active members, so are reasonably familiar with what happens across the sites.

A Question and Answer pack has also been prepared drawing information from the various Charity Commission publications signposted through the Commission’s guide “the Essential Trustee”. This is distributed to all new trustees along with copies the Governance paperwork relating to the Charity.

Members

In addition to the Management Committee, each affiliated organisation is also asked to select Members to the Charity. This therefore creates a different group of people whose responsibility it is to;

• provide an independent oversight or challenge to the Management Committee

• • voice opinions about the running of the Charity

• vote on decisions at AGM’s and other general meetings. Whilst not entitled to vote in Management Committee meetings, they can still attend on invite

The Members who served the Charity during the year in question are set out on page 1 of this document.

Risk Management

Where appropriate, systems or procedures have been established to mitigate the risks the Charity faces. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with those policies we have in place. These procedures are periodically reviewed to ensure that they continue to meet the needs of the Charity. During our recent review we have identified that we have several gaps in our suite of policies. The trustees have agreed to look at the gap analysis in the next 12 months and work on implementing new policies for the Charity to close the gap

Organisational Structure

The Management Committee meets on a monthly basis and is responsible for the strategic direction and policy of the charity. At present the Committee has seven members from a variety of professional backgrounds relevant to the work of the charity. The Secretary also sits on the Committee but has no voting rights. From time to time, individuals such as staff from South Gloucestershire Council and other individuals with an interest in a subject to be discussed can also be invited to attend and speak but not vote.

A scheme of delegation is in place and day to day responsibility for the operational management across the site rests with a paid Centre Manager who provides a detailed report to the monthly meetings around what has happened on site, in particular from a maintenance perspective. The Centre Manager is also responsible for individual supervision of the staff team and is one of 2 contracted members of staff along with the Bar Manager. The remainder of the staff team who either work in the bar or the hatch area are on zero hours contracts

OUR AIMS and OBJECTIVES

Our charity’s purposes as set out in the objects contained in the company’s memorandum and articles of association are to:

• promote for the inhabitants of Mangotsfield and the wider surrounding area the provision of facilities for, recreation, sport or other leisure time occupation of individuals who have need of such facilities and for the public at large in the interests of healthy life styles, social welfare and with the object of increasing accessibility and of advancing education, sport and improving the condition of life of the said inhabitants

• establish or to secure the establishment of a community building and to maintain and manage such a building for all activities promoted by Pomphrey Hill Community Sports Association

Our aims fully reflect the purposes that the charity was set up to further.

The focus of our work

The main activities across both sites continues to be the provision of wide-ranging sporting and other physical activities available to the wider local community. We are always seeking ways to realise the full potential of the sites thereby strengthening the communities of Mangotsfield, Emerson’s Green, Downend, Bromley Heath and surrounding areas in ensuring that people of all races, abilities, gender, sexuality and backgrounds are valued able to participate on equal terms within the centre’s activities thereby building a fair, prosperous, healthy and cohesive community in which everyone has a stake. We aim to achieve this in a safe, friendly and positive environment for all.

Public Benefit statement

We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

How our activities deliver Public Benefit

Our main activities and who we try to help are described below.

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Who used and benefited from our services?

There is a diverse group of people who benefit from using facilities up at Pomphrey Hill Community Sports Association and across both sites. These include:

• several football clubs who encourage the strong involvement of both the youth and adult community

• the addition of a girls and ladies football club who use the facilities has added to the diversity on offer at the site

• a local cricket club where again we see the strong involvement of both a youth and adult community

• a local running club and a popular Park Run venue on Saturday mornings

• a children’s outside play area

• outside hatch and patio area offering tea and coffee facilities and small snacks

• 2 inside function rooms which can be hired out for classes during the day and functions during the evenings

Ensuring our work delivers our aims

We review our aims, objectives and activities on a regular basis. This review looks at what we achieved and the outcomes of our work in the previous months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes.

Now in our 12th year, the management of the building and overall facilities continues to be relatively settled, although it has to be said, it hasn’t been easy in the past 12/18 months due to the covid pandemic. We continue to have on-going reviews of all maintenance contracts to ensure that these are in place and where possible offer best value for money to the association. These are held with the centre manager alongside the identified trustees having overall responsibility for this aspect of the running of the facility. As such the buildings will continue to be maintained to the high standard users have become used to.

Priorities continue to be promoting the Association and the facilities available for hire to both local groups and private hirers and to develop the sporting aspect of the site and whenever possible encourage a greater variety of sports so as to cater for the needs of the community. Activities that the Association have undertaken to further these aims so as to benefit both the clubs who form the Association and the wider community continue to be varied but remain very much as they have in previous years and are unlikely to change greatly as the overall aims and of the objectives of the Association remain as set out previously. They are as follows;

• Continued promotion and advertising of the building and grounds to make sure that the use of the facility is maximised to the benefit of the local community – to both groups and individuals

• Ongoing promotion by the individual clubs to encourage those in the local community to become involved in a variety of sporting activities at an affordable cost and in a nondiscriminatory environment

• Maintaining links with the local secondary school and encouraging the ten cluster primary schools in the area to make use of open space available

• Ensuring that the bar facilities are maintained to the high standard people have come to expect. An important part of this is hiring the right mix of bar staff to meet the needs of those using the facility and to make sure that they are all able to offer assistance to hirers wherever necessary. People using the facility on an ad hoc hire basis have been more than happy with the service they have received and on the very rare occasion when there has been an issue this has been dealt with promptly

• The Sports bar when in use has encouraged more togetherness for all the clubs and teams using the grounds and has allowed them to have their own space to meet socially after matches. During the week when not in use by the clubs it is a valuable space for local community users to hire as well as offering an ideal space for businesses to hire for training and meeting purposes

• Demand for the Function Room, in particular has grown as we came out of the covid pandemic. This has been achieved through number of actions, namely though through a

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mixture of marketing, word of mouth, people attending other functions and then hiring as a result of spending time in the room and some who just "drop in" for a look. The lovely aspect of this room makes it a popular venue for all types of function and the continuing efforts of staff and trustees to ensure it is kept in a good state of repair will only add to this

• The continued provision of catering for those using the premises at competitive prices as required

Achievements

The past 12 months has continued to be challenging, with much of our income streams impacted with the covid crisis. We have continued though to keep the Charity operating whilst offering an outside space for members of the general public to exercise and maintain their general wellbeing.

With the buildings closed to the public for part of the year, the trustees have taken the opportunity to use grant monies received to spruce up the site. New signage, new flooring to the Sports Bar, white rock cladding to the walls in the Sports Bar, work on the pump station, new chairs, new doors have all helped to leave potential hirers with a more favourable impression, whilst at the same time keeping maintenance of the site under control.

Being closed has also enabled the trustees to concentrate their efforts on non-operational matters. During the year the Constitution has been amended to provide less ambiguity to readers and we have also drawn up a 6 year plan to assist with our plans to improve both the capability and efficiency across our sites. This document should help us in particular when we look at further funding to improve all facilities at the sites. Already with the help of further funding from outside sources, we have spent £16k on Pathway Improvements thereby helping to improve the running surface for the Parkrun and the Running Club and have been granted £100k+ from the Football Foundation over the next 6 years to improve the football pitches across the sites. Smaller awards have also been used to spread our patio outside the hatch area, purchase some benches and buy some more bins due to increased activity across the sites.

The continued success of the hatch area is another achievement worth celebrating. Hatch sales continue to improve year on year following agreement to extend its opening hours. The increased popularity of the hatch area has also meant an increase in staff on our payroll. We have gone from employing 13 at the beginning of the year to 24 at the end and now provide employment to a number of youngsters giving them an opportunity to engage with the outside world and further their personal development ahead of their journey into further education

As a Charity we continue to encourage the use of the facility for those wanting to raise money for nominated charities and often ones that are close to their hearts by offering free use of either inside or outside facilities for such events and donating items for raffles etc.

FINANCIAL REVIEW

Against the continued backdrop of the covid pandemic, where sporting facilities and the hospitality trade in general have taken a huge hit, PHCSA has continued to survive. That we have is down to the prudent strategy of the trustees and site manager in looking to apply for whatever grants were available to support us while we were closed. In this respect, we received £19.4k in Business Support grants from SGC, which has certainly helped us in our struggles.

Through the Governments “furlough scheme”, the Charity also benefitted from financial support so that we were able to retain bar staff and pay them 80% of their monthly wage packet. Support was received during the year to the sum of £1.8k, again beneficial to us.

At the same time, strict control has been maintained on all expenditure and where possible contracts were either delayed or reduced until the end of lockdown, to ensure the impact of the Charity’s finances was limited as much as possible.

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Nevertheless, the Charity, with the support of the funding available, has generated a very positive financial outcome for the year with a net increase in funds of just over £25,000. Although, this would indicate a very successful year, it must be noted that £18.5k of this surplus are in fact restricted funds, still to be used for our Grounds Improvement Scheme. This would however still seem to indicate a more than satisfactory year, given the circumstances.

By the end of the financial year, most of our income streams had returned to normal and we look forward to a calmer new financial year.

Principal Funding Sources

Prior to the covid pandemic, income from bar sales usually accounted for about 50% of our funding and supported by income from hatch sales, party hire and our regular users including the outside areas. During the 2021/22 financial year, overall income is still down (as per previous year) with bar sales still only amounting to c30%, but significantly more than the previous year, and reflective that we are beginning to get back to pre-covid levels. Our support income has however recovered somewhat quicker, partly down to how the hatch has performed but also that the other income streams have recovered quicker than bar sales. The shortfall in bar sales this year has again been helped by Business Support Grants from SGC and from repayments made by the Furlough Scheme.

Reserves Policy

The Charity has a requirement under the terms of its lease with South Gloucestershire Council (SGC) to maintain a Reserves account in a sum of not less than £3,500 to provide for payment of cost of maintenance to the site. As we have 2 leases across our sites, this relates to us maintaining a total sum of £7,000 in the account.

Plans for Future Periods

The Charity plans to continue all the activities outlined above in the short term subject to regular reviews as to performance. We will continue to look at ways at increasing both the capability and efficiency across the sites and searching for various sources of funding to help us in the process.

Responsibilities of the Management Committee

Company law requires the Management Committee to prepare financial statements for each financial year which gives a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of funds, including income and expenditure, for the financial year. In preparing those financial statements, the management committee should follow best practice and:

• select suitable accounting policies and then apply them consistently

• make judgements and estimates that are reasonable and prudent; and

• prepare the financial statements on the going concern basis unless it is not appropriate to assume that the company will continue on that basis

The Management Committee is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 1985. The Management Committee is also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditors

Lloydbottoms Ltd continue to act as the charitable company’s auditors. This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the special provisions of Part VII of the Companies Act 1985 relating to small entities.

Approved by the Management Committee on __ November 2022 and signed on its behalf by:

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Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2022

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2022, as required by the Companies Act 2006)

Current year Unrestricted Funds 2022 £ Income & Endowments from: Donations & Legacies A1 21,771 Charitable activities A2 186,674 Other trading activities A3 - Investments A4 9 Other A5 854 Total income A 209,308 Expenditure on: Charitable activities B2 199,713 Total expenditure B 199,713 Net income for the year 9,595 Transfers between funds C (1,015) Net income after transfers A-B-C 8,580 8,580 Reconciliation of funds:- E Total funds brought forward 53,679 Total funds carried forward 62,259 SORP Ref Net movement in funds	Current year Restricted Funds 2022 £ 38,877 - 214 - - 39,091 23,198 23,198 15,893 1,015 16,908 16,908 2,050 18,958	Current year Total Funds 2022 £ 60,648 186,674 214 9 854 248,399 222,911 222,911 25,488 - 25,488 25,488 55,729 81,217	Prior Year Total Funds 2021 £ 83,034 66,249 - 7 -
			149,290
			131,533
			131,533
			17,757 -
			17,757
			17,757 37,972
			55,729

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations

The notes attached on pages 15 to 29 form an integral part of these accounts.

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Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2022

Pomphrey Hill Community Sports Association - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income & Endowments from: Donations & Legacies A1 Charitable activities A2 Other trading activities A3 Investments A4 Other A5 Total income A Expenditure on: Raising funds B1 Charitable activities B2 Other B3 Tax on surplus on ordinary activiti B3 Other taxation B3 Total expenditure B B4 Net income for the year Transfers between funds C Net income after transfers Reconciliation of funds:- E Total funds brought forward Total funds carried forward SORP Ref Net movement in funds Net gains on investments	Prior Year Unrestricted Funds 2021 £ 74,534 66,249 - 7 - 140,790 - 126,533 - - - 126,533 - 14,257 1,450 15,707 15,707 37,972 53,679	Prior Year Restricted Funds 2021 £ 8,500 - - - - - 8,500 - 5,000 - - - - 5,000 - 3,500 (1,450) 2,050 2,050 - 2,050	Prior Year Total Funds 2021 £ 83,034 66,249 - 7 - 149,290 - 131,533 - - - 131,533 - 17,757 - 17,757 17,757 37,972
			55,729

These figures have been restated to show the capital grant received for the playound which had previously been offset against the purchase of fixed assets costs.

All activities derive from continuing operations

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'

The notes attached on pages 15 to 29 form an integral part of these accounts.

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Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2022

Pomphrey Hill Community Sports Association - Resources applied in the year ended 31 March 2022 towards fixed assets for Charity use:-

March 2022 towards fixed assets for Charity use:-
Funds generated in the year as detailed in the SOFA Resources applied on functional fixed assets Other applications of funds Net resources available to fund charitable activities	2022 £ 25,488 (6,598) - 18,890	2021 £ 17,757 (3,260) -
		14,497

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 15 to 29 form an integral part of these accounts.

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Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2022

Movements in revenue and capital funds for the year ended 31 March 2022

Revenue accumulated funds

Accumulated funds brought forward (From)/To unrestricted revenue funds Closing revenue funds Fixed asset funds At 1 April Transfer (to)/from revenue funds At 31 March Recognised gains and losses before transfers	Unrestricted Funds 2022 £ 40,530 9,595 50,125 1,305 51,430 Designated Funds 2022 £ 13,149 (2,320) 10,829	Restricted Funds 2022 £ 2,050 15,893 17,943 1,015 18,958 Restricted Funds 2022 £ - - -	Total Funds 2022 £ 42,580 25,488 68,068 2,320 70,388 Total Funds 2022 £ 13,149 (2,320) 10,829	Last year Total Funds 2021 £ 21,890 17,757
				39,647 2,933
				42,580
				Last year Total Funds 2021 £ 16,082 (2,933)
				13,149

The purposes of the transfers to fixed asset funds are described in Note 20 to the accounts and under the accounting policy 'Accounting for capital grants and fixed asset funds'.

Summary of funds Unrestricted and Designated funds 2022 £ Revenue accumulated funds 51,430 Fixed asset funds 10,829 Total funds 62,259	Restricted Funds 2022 £ 18,958 - 18,958	Total Funds 2022 £ 70,388 10,829 81,217	Last Year Total Funds 2021 £ 42,580 13,149
			55,729

The notes attached on pages 15 to 29 form an integral part of these accounts.

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Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2022

Pomphrey Hill Community Sports Association

Income and Expenditure Account for the year ended 31 March 2022 as required by the Companies Act 2006

Income Income from operations Interest receivable Other operating income Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Depreciation and amortisation Governance costs Interest payable Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year Net income after tax in the financial year Net income before tax in the financial year Investment income and interest	2022 £ 247,536 9 854 248,399 248,399 215,792 6,277 800 42 222,911 25,488 - 25,488 25,488	2021 £ 149,283 7 -
		149,290
		149,290
		124,551 6,154 800 28
		131,533
		17,757 -
		17,757
		17,757

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 15 to 29 form an integral part of these accounts.

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Pomphrey Hill Community Sports Association - Balance Sheet as at 31 March

Note SORP Ref 2022 2021 £ £ Fixed assets A Tangible assets 10 A2 19,094 18,773 Current assets B Stocks B1 2,910 1,687 Debtors 12 B2 14,137 6,001 Cash at bank and in hand B4 61,027 35,202 Total current assets 78,074 42,890 Creditors: amounts falling due within one year 13 C1 (15,951) (5,934) Net current assets 62,123 36,956 The total net assets of the charity 81,217 55,729 Restricted funds Restricted Revenue Funds 17 D2 18,958 2,050 18,958 2,050 Unrestricted Funds Unrestricted Revenue Funds 17 D3 51,430 40,530 51,430 40,530 Designated Funds Designated Fixed Asset Funds 17 D3 10,829 13,149 10,829 13,149 Total charity funds 81,217 55,729 The total net assets of the charity are funded by the funds of the charity, as follows:-	Note SORP Ref 2022 2021 £ £ Fixed assets A Tangible assets 10 A2 19,094 18,773 Current assets B Stocks B1 2,910 1,687 Debtors 12 B2 14,137 6,001 Cash at bank and in hand B4 61,027 35,202 Total current assets 78,074 42,890 Creditors: amounts falling due within one year 13 C1 (15,951) (5,934) Net current assets 62,123 36,956 The total net assets of the charity 81,217 55,729 Restricted funds Restricted Revenue Funds 17 D2 18,958 2,050 18,958 2,050 Unrestricted Funds Unrestricted Revenue Funds 17 D3 51,430 40,530 51,430 40,530 Designated Funds Designated Fixed Asset Funds 17 D3 10,829 13,149 10,829 13,149 Total charity funds 81,217 55,729 The total net assets of the charity are funded by the funds of the charity, as follows:-	Note SORP Ref 2022 2021 £ £ Fixed assets A Tangible assets 10 A2 19,094 18,773 Current assets B Stocks B1 2,910 1,687 Debtors 12 B2 14,137 6,001 Cash at bank and in hand B4 61,027 35,202 Total current assets 78,074 42,890 Creditors: amounts falling due within one year 13 C1 (15,951) (5,934) Net current assets 62,123 36,956 The total net assets of the charity 81,217 55,729 Restricted funds Restricted Revenue Funds 17 D2 18,958 2,050 18,958 2,050 Unrestricted Funds Unrestricted Revenue Funds 17 D3 51,430 40,530 51,430 40,530 Designated Funds Designated Fixed Asset Funds 17 D3 10,829 13,149 10,829 13,149 Total charity funds 81,217 55,729 The total net assets of the charity are funded by the funds of the charity, as follows:-
		55,729
		2,050 40,530 13,149
		55,729

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 8.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

M NORRIS

Trustee

Approved by the board of trustees on /11/2022

The notes attached on pages 15 to 29 form an integral part of these accounts.

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Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2022

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues and hire fees. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. The Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers, work carried out in respect of services provided to customers, and grants and donations receiveable.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

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Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2022

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Property improvements 15 % reducing balance Plant and machinery 25 % reducing balance

A regular annual review of the likelihood of asset impairment is undertaken.

Accounting for capital grants and fixed asset funds.

Gifts of tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose.

Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note 10.

Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund.

The asset acquired is initially shown in the balance sheet at the full cost of acquisition or subsequent revaluation.

As the related assets are depreciated, in accordance with the depreciation policy, in order to reflect the dimunition in the asset,a transfer is made from the relevant fixed asset funds to either unrestricted or restricted revenue funds, as appropriate to the terms of the original gift, if any.

This is only being applied to grant funded assets acquired since 1 April 2020.

Any residual liability to the donor arising from, for example, the asset's future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which case a liability for repayment is recognised.

Insofar as this policy relates to Government grants and to the extent that it may be a departure from the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), such departure is justified on the basis that it is in order to comply with the SORP.

Stocks and work in progress

Stock is valued at the lower of cost and net realisable value.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

16

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2022

Creditors and provisions

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

Leasing and hire purchase contracts and commitments

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is recoverable by the charity, and is therefore not included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Net surplus before tax in the financial year

Net surplus before tax in the financial year
	2022	2021
	£	£
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets	6,277	6,154
Pension costs	329	230

17

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2022

5	Interest payable	2022	2021
		£	£
	Interest on credit	42	28

6 Staff costs and emoluments

Salary costs 2022 £ Gross Salaries excluding trustees and key management personnel 53,694 Employer's National Insurance for all staff 381 Employer's operating costs of defined contribution pension schemes 329 Total salaries, wages and related costs 54,404 Numbers of full time employees or full time equivalents 2022 The average number of total staff employed in the year was 19 The estimated equivalent number of full time staff deployed in different activities in the year was:- Engaged on charitable activities - Bar staff 2 Engaged on charitable activities - Hatch staff 2 Engaged on management and administration 1 The estimated full time equivalent number of all staff employed as above 5	2022 £ 53,694 381 329	2021 £ 40,562 - 230
	54,404	40,792
	2022 19	2021 15
		1 1 1
	5	3

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

7 Defined contribution pension schemes

The charity operates a defined contribution pension scheme, the costs of which are shown above.

8 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

9 Deferred income - Unrestricted and Designated funds

Current Year Advance bookings Total These deferrals are included in creditors	Opening Deferrals £ -	Released from prior years £ -	Received less released in year £ 6,787	Deferred at year end £ 6,787
	-	-	6,787	6,787
			2022 £ 6,787	2021 £ -

18

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2022

10 Tangible fixed assets

Current Year Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for the year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 Prior Year Cost 01 April 2020 Additions 31 March 2021 Depreciation 01 April 2020 Charge for the year 31 March 2021 Net book value 31 March 2021 31 March 2020	Property improvements £ 3,003 -	Equipment £ 19,432 5,775	Playground/ outside assets £ 22,348 823	Total £ 44,783 6,598
	3,003	25,207	23,171	51,381
	2,342 99	13,891 2,373	9,777 3,805	26,010 6,277
	2,441	16,264	13,582	32,287
	562	8,943	9,589	19,094
	661	5,541	12,571	18,773
	Property improvements £ 3,003 -	Equipment £ 16,172 3,260	Playground/ outside assets £ 22,348	Total £ 41,523 3,260
	3,003	19,432	22,348	44,783
	2,225 117	12,044 1,847	5,587 4,190	19,856 6,154
	2,342	13,891	9,777	26,010
	661	5,541	12,571	18,773
	778	4,128	16,761	21,667

19

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2022

Notes to the Accounts for the year ended 31 March 2022
11 Stocks & Work in Progress Stocks before write downs Analysis of the carrying value of stocks and work in progress by activities Activity Primary purpose and ancillary trading 12 Debtors Trade debtors Prepayments and accrued income Other debtors 13 Creditors: amounts falling due within one year Trade creditors Accruals Deferred Income - Unrestricted & designated funds Finance lease and HP contracts PAYE, NIC VAT and other taxes Other creditors 14 Income and Expenditure account summary At 1 April 2021 Surplus after tax for the year At 31 March 2022	2022 £ 2,910	2021 £ 1,687
	2,910	1,687
	2022 2021 £ £ 2,910 1,687 Stocks
	2,910	1,687
	2022 £ 8,218 5,919 -	2021 £ 4,371 595 1,035
	14,137	6,001
	2022 £ 8,865 3,003 6,787 3,902 (7,249) 643	2021 £ 9,431 800 - - (4,997) 700
	15,951	5,934
	2022 £ 55,729 25,488	2021 £ 37,972 17,757
	81,217	55,729

15 No related party transactions

There were no transactions with related parties in the year.

20

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2022

16 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2022 Unrestricted Designated Restricted funds funds funds £ £ £ Tangible Fixed Assets 8,265 10,829 - Current Assets 59,116 18,958 Current Liabilities (15,951) - - 51,430 10,829 18,958 At 1 April 2021 Unrestricted Designated Restricted funds funds funds £ £ £ Tangible Fixed Assets 5,624 13,149 - Current Assets 40,840 - 2,050 Current Liabilities (5,934) - - 40,530 13,149 2,050 Change in total funds over the year as shown in Note 16 , analysed by individual funds Funds brought forward from 2021 Movement in funds in 2022 See Note 18 See Note 19 £ £ £ Unrestricted and designated funds:- Unrestricted Revenue Funds 40,530 9,595 1,305 Designated Fixed Asset Funds 13,149 - (2,320) Total unrestricted and designated funds 53,679 9,595 (1,015) Restricted funds:- Pitch improvements - 17,874 - Patio improvements, benches and bins 2,050 (2,195) 1,015 500 club - 214 - Total restricted funds 2,050 15,893 1,015 Total charity funds 55,729 25,488 - Transfers between funds in 2022	Unrestricted funds £ 8,265 59,116 (15,951)	Designated funds £ 10,829 -	Restricted funds £ - 18,958 -	Total Funds £ 19,094 78,074 (15,951)
	51,430	10,829	18,958	81,217
	Unrestricted funds £ 5,624 40,840 (5,934)	Designated funds £ 13,149 - -	Restricted funds £ - 2,050 -	Total Funds £ 18,773 42,890 (5,934)
	40,530	13,149	2,050	55,729
				Funds carried forward to 2023 £ 51,430 10,829
	53,679	9,595	(1,015)	62,259
	- 2,050 -	17,874 (2,195) 214	- 1,015 -	17,874 870 214
	2,050	15,893	1,015	18,958
	55,729	25,488	-	81,217

17 Change in total funds over the year as shown in Note 16 , analysed by individual funds

21

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2022 18 Analysis of movements in funds over the year as shown in Note 17

Unrestricted and designated funds:- Unrestricted Revenue Funds Restricted funds:- Pitch improvements Patio improvements, benches and bins Path improvements 500 club	Income 2022 £ 209,308 19,374 3,503 16,000 214	Expenditure 2022 £ (199,713) (1,500) (5,698) (16,000) -	Other Gains & Losses 2022 £ -	Movement in funds 2022 £ 9,595 17,874 (2,195) - 214
	248,399	(222,911)	-	25,488

Gains and losses are detailed in notes 0,0, 0, 0 and 0

19 Details of transfers between funds in

To/(from) Designated Fixed Asset Funds To/(from) Patio improvements, benches and bins Net transfers To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for capital grants and fixed asset funds'. The transfers shown in note 17 above are:-	2022 £ 1,305 (2,320) 1,015
	-

Transfers comprise the release of fixed asset funds to unrestricted fevenue funds representing an amount to offset the depreciation cost of assets funded by grants.

20 The purposes for which the funds as

Unrestricted and designated funds:-

These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

The purpose of these funds is described under the accounting policy Designated Fixed Asset Funds 'Accounting for capital grants and fixed asset funds'.

Restricted funds:-

The purpose of these funds is described under the accounting policy Restricted Fixed Asset Funds 'Accounting for capital grants and fixed asset funds'.

21 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity is obliged to contribute such amount as may be required not exceeding £10 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

22

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

22 Donations, Grants and Legacies

Current year Current year Unrestricted Funds Restricted Funds 2022 2022 £ £ Donations and gifts from individuals - - - - Current year Current year Unrestricted Funds Restricted Funds 2022 2022 £ £ 19,381 - - 3,503 1,767 - 21,148 3,503 All the grants in the prior year were unrestricted. Revenue grants from government and public bodies - Prior Year analysis Prior Year Prior Year Unrestricted Funds Restricted Funds 2021 2021 £ £ Prior Year 73,725 2,050 Revenue grants from government and public bodies Coronavirus Job Retention scheme Total donations and gifts from individuals South Gloucestershire Council small business Covid grants South Gloucestershire council MAF grant Total public sector revenue grants Small donations individually less than £1000	Current year Total Funds 2022 £ - - Current year Total Funds 2022 £ 19,381 3,503 1,767 24,651 Prior Year Total Funds 2021 £ 75,775	Prior Year Total Funds 2021 £ 100
		100
		Prior Year Total Funds 2021 £ 62,295 2,050 11,430
		75,775

23

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

Football Foundation re opening grant Total private sector revenue grants Enovert re pathway improvements Football Foundation re pitch improvements Revenue grants and donations from non public bodies Paypal Small grants individually less than £1000	Current year Unrestricted Funds 2022 £ 623 - - - -	Current year Restricted Funds 2022 £ - - - 19,374 16,000 35,374	Current year Total Funds 2022 £ 623 - - 19,374 16,000 35,997	Prior Year Total Funds 2021 £ - 209 500 5,000 -
	623			5,709

Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis

Year analysis
Prior Year Unrestricted Funds 2021 £ Prior Year 709 Current year Unrestricted Funds 2022 £ Capital grants from non public bodies - - Capital grants from non public bodies - Prior Year analysis Total private sector capital grants Bromley Heath Junior Football Club - goalposts	Prior Year Unrestricted Funds 2021 £ 709	Prior Year Restricted Funds 2021 £ 5,000 Current year Restricted Funds 2022 £ - -	Prior Year Total Funds 2021 £ 5,709 Current year Total Funds 2022 £ - -	Prior Year Total Funds 2021 £ 1,450
	Current year Unrestricted Funds 2022 £ -
	-			1,450

Prior Year Total Donations, Grants and Legacies Total Donations, Grants and Legacies A1	Prior Year Unrestricted Funds 2021 £ -	Prior Year Restricted Funds 2021 £ 1,450	Prior Year Total Funds 2021 £ 1,450
	21,771	38,877	60,648	83,034

24

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

Prior year Unrestricted Funds 2021 £ Total Donations, Grants and Legacies A1 74,534 23 Income from charitable activities - Trading Activities Current year Current year Unrestricted Funds 2022 £ Primary purpose and ancillary trading 77,164 59,017 50,493 186,674 24 Current year Current year Unrestricted Funds 2022 £ Total income from charitable trading 186,674 Total from charitable activities A2 186,674 25 Income from other, non charitable, trading activities Current year Unrestricted Funds 2022 £ - Total from other activities A3 - Total Income from charitable activities 500 club Total Primary purpose and ancillary trading Bar Sales Catering and refreshments Premises hire (indoor and outdoor)	Unrestricted Funds 2021 £	Restricted Funds 2021 £ 8,500 Current year Restricted Funds 2022 £ - - - - Current year Restricted Funds 2022 £ - - Current year Restricted Funds 2022 £ 214 214	Prior Year Total Funds 2021 £ 83,034 Current year Total Funds 2022 £ 77,164 59,017 50,493 186,674 Current year Total Funds 2022 £ 186,674 186,674 Current year Total Funds 2022 £ 214 214	Prior Year Total funds 2021 £ 22,036 16,629 27,584
	74,534
				66,249
				Prior Year Total Funds 2021 £ 66,249
				66,249
				Prior Year Total Funds 2021 £ -
	-			-

25

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

26 Investment income

26 Investment income
Bank Interest Receivable Total investment income A4 27 Other income and gains Current year Total other income A5 water expense donation Insurance claims - Revenue items	Current year Unrestricted Funds 2022 £ 9	Current year Restricted Funds 2022 £ - - Current year Restricted Funds 2022 £ - - -	Current year Total Funds 2022 £ 9 9 Current year Total Funds 2022 £ 615 239 854	Prior Year Total Funds 2021 £ 7
	9			7
	Current year Unrestricted Funds 2022 £ 615 239			Prior Year Total Funds 2021 £ - -
	854			-

28 Expenditure on charitable activities - Direct spending

Current Year Total direct spending B2a Defined contribution pension costs - charitable activities Employers' NI - Charitable activities Gross wages and salaries - charitable activities	Current year Unrestricted Funds 2022 £ 17,383 381 329	Current year Restricted Funds 2022 £ - - - -	Current year Total Funds 2022 £ 17,383 381 329 18,093	Prior Year Total Funds 2021 £ 13,898 - 230
	18,093			14,128

26

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

29 Expenditure on charitable activities - Charitable trading

Current year Current Year Unrestricted Funds 2022 £ 36,288 11,572 15,673 36,311 Total charitable trading costs B2b 99,844 Prior Year Prior Year Unrestricted Funds 2021 £ 7,558 Total charitable trading costs B2b 51,922 30 Expenditure on charitable activities- Grant funding of activities Current year Current Year Unrestricted Funds 2022 £ 1,800 Total grantmaking costs B2c 1,800 Grounds maintenance Donations Gross wages and salaries - charitable trading activities Grounds maintenance Food purchases Bar purchases	Current year Unrestricted Funds 2022 £ 36,288 11,572 15,673 36,311	Current year Restricted Funds 2022 £ - - - - - Prior Year Restricted Funds 2021 £ 5,000 5,000	Current year Prior Year Total Funds Total Funds 2022 2021 £ £ 36,288 11,663 11,572 6,037 15,673 12,558 36,311 26,664
	99,844		99,844 56,922
	Prior Year Unrestricted Funds 2021 £ 7,558		Prior Year Total Funds 2021 £ 12,558
	51,922		56,922
		Current year Restricted Funds 2022 £ - -	Current year Prior Year Total Funds Total Funds 2022 2021 £ £ 1,800 -
	1,800		1,800 -

27

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

31 Support costs for charitable activities

31 Support costs for charitable activities	31 Support costs for charitable activities	31 Support costs for charitable activities
Current year Current year Current Year Unrestricted Funds Restricted Funds 2022 2022 £ £ Premises Expenses 1,103 - 18,176 - 12,109 - 25,623 23,198 4,305 - Administrative overheads 1,206 - 592 - 1,357 - 501 - 294 - 77 - 1,030 - Professional fees paid to advisors other than the auditor or examiner 4,601 - Financial costs 1,883 - 42 - 6,277 - Support costs before reallocation 79,176 23,198 Total support costs - Current Year 79,176 23,198 Entertainment Sundry expenses Depreciation & Amortisation in total for Insurances Other legal and professional Interest on credit Advertising and marketing Subscriptions Computer and telephone Stationery, printing and postage Cleaning and waste management Television services Light heat and power Premises repairs, renewals and maintenance Bank charges Rates and water charges			Current year Total Funds 2022 £ 1,103 18,176 12,109 48,821 4,305 1,206 592 1,357 501 294 77 1,030 4,601 1,883 42 6,277	Prior Year Total Funds 2021 £ 3,661 9,772 7,312 14,375 1,075 1,299 367 2,759 - 801 45 8,894 2,565 576 28 6,154
	79,176		102,374 102,374	59,683
	79,176			59,683
				-
32 Other Expenditure - Governance costs Current Year Independent Examiner's fees Total Governance costs All the expenditure in the prior year was unrestricted.	Current year Unrestricted Funds 2022 £ 800	Current year Restricted Funds 2022 £ - -	Current year Total Funds 2022 £ 800 800	Prior Year Total Funds 2021 £ 800
	800			800

	Total support costs - Current Year	79,176	23,198	102,374	59,683 -
**32 **	Other Expenditure - Governance costs
		Current year	Current year	Current year	Prior Year
		Unrestricted	Restricted	Total Funds	Total Funds
	Current Year	Funds	Funds
		2022	2022	2022	2021
		£	£	£	£
	Independent Examiner's fees	800	-	800	800
	Total Governance costs	800	-	800	800
	All the expenditure in the prior year was unrestricted.

28

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

33 Total Charitable expenditure

Current Year Total direct spending B2a Total charitable trading costs B2b Total grantmaking costs B2c Total support costs B2d Total Governance costs B2e Total charitable expenditure B2 Prior Year Total direct spending B2a Total charitable trading costs B2b Total support costs B2d Total Governance costs B2e Total charitable expenditure B2	Current year Unrestricted Funds 2022 £ 18,093 99,844 1,800 79,176 800	Current year Restricted Funds 2022 £ - - - 23,198 - 23,198 Prior Year Restricted Funds 2021 £ - 5,000 - -	Current year Total Funds 2022 £ 18,093 99,844 1,800 102,374 800 222,911 Prior Year Total Funds 2021 £ 14,128 56,922 59,683 800	Prior Year Total Funds 2021 £ 14,128 56,922 - 59,683 800
	199,713			131,533
	Prior Year Unrestricted Funds 2021 £ 14,128 51,922 59,683 800
	126,533	5,000	131,533

29