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2023-03-31-accounts

Company Registration Number - 07264161

The Charity Registration Number is :- 1139412

Pomphrey Hill Community Sports Association

Report and Accounts

31 March 2023

Pomphrey Hill Community Sports Association

Report and accounts for the year ended 31 March 2023

Contents

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

ANNUAL TRUSTEE REPORT: APRIL 2022 - MARCH 2023

The Management Committee presents its directors' report and audited financial statements for the year ending 31 March 2023

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 T Mooney - chair Mr D Yates - vice chair Mr M Norris - treasurer Mr P Britton Mr S Foyle Mr T Smurthwaite M/s A Baker M/s S Williams (appointed 11/01/2023)

Secretary

M/s A Baker

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 GOVERNANGE 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, and amended on 29 March 2022. 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. ln 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.

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

1

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 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 a particular skill 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 lnduction 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 activities across the sites.

A Q&A pack has 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

ln 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;

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

Risk Management

Where required, systems or procedures have been established to mitigate the risks the Charity faces. lnternal control risks are minimised by the implementation of procedures for the 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. A previous review of the Charity’s policies identified several gaps which have now been filled & we now have several new policies agreed by the trustees and which have been implemented.

2

Organisational Structure

The Management Committee meets monthly and is responsible for the strategic direction and policy of the charity. At present the Committee has eight members from a variety of professional backgrounds relevant to the work of the charity. From time to time, individuals such as staff and personnel from South Gloucestershire Council and other individuals with an interest in a subject to be discussed can be invited to attend and speak but are not entitled to vote.

A scheme of delegation is in place. 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, particularly 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. 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:

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 and 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. ln 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 help are described below.

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:

3

Ensuring our work delivers our aims

We review our aims, objectives and activities on a regular basis. This review looks at what we have 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 remain focused on our stated purposes.

Now in our 13th year, the management of the building and overall facilities has returned to a relatively settled state following the 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, to cater for the needs of the wider community. Activities to further these aims 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;

ACHIEVEMENTS

The Management Committee has seen the utilisation of facilities and its income streams increase to pre pandemic levels, and whilst it has been challenging, it remains a major achievement, particularly with many businesses in the hospitality industry collapsing.

4

The trustees are constantly on the lookout for funding to improve facilities at the site & we have been very fortunate to be granted Section 106 Funding from SGC for the redevelopment of the French Drains. This funding will not be received until 2023/24 financial year, but once in place should help the drainage on the site, thereby improving overall utilisation of the pitches throughout the year. We also received during the course of the year, the second instalment of our Football Foundation funding to improve the overall quality of the football pitches.

The number of teenagers being employed by the Charity across the year continues to increase and is giving opportunities to young people in community to gain invaluable work experience. The trustees at the end of the year have also recruited an experienced bar manager, which we hope will improve further our bar sales and its efficiency as we look to provide detailed training to the staff we employ.

FINANCIAL REVIEW

The trustees continue to review regularly its income and expenditure and where possible we seek to increase its income streams whilst maintaining strict control on all expenditure going out. The year has felt as though we have returned to normality following a couple of lean years attributable to the pandemic.

Headline figures indicate a deficit of £6,390 was made for the year in question, reducing our net worth to £74,827. However, the restricted funds in our accounts masks the true position which is more like a trading deficit for the year of £14,322. A discrepancy in the VAT owing on the hatch and not receiving 3 months invoices from our new electricity supplier have meant an increase in the accrued liabilities and contributed to this increased deficit. There are sufficient funds in the Charity’s reserve accounts to meet the challenge this deficit could have posed.

At the year end, we still have £26,334 Restricted Funds in our accounts to be spent, the majority of which needs to be spent on Ground Improvements across the site.

Having just come out of the pandemic, a fresh set of challenges now poses itself in the form of high inflation and a longer period of higher prices (particularly the increase in the unit cost of energy), so even stricter control will need be exercised on all expenditure for the foreseeable future.

Principal Funding Sources

Bar sales has traditionally been our principal income source, accounting for 50% of our annual income. These were significantly impaired during the pandemic, but for the 2022/23 financial year, we can see that sales have returned to 50% of our charitable activities & reflective of Charity’s ability to bounce back. Increases in premises hire during the year are also proof that the Charity is operating at its previous if not slightly higher levels. The Charity did though experience a drop in its hatch income, which did soar in the pandemic & was a great source of additional income when we most needed it.

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.

5

Responsibilities of ihe Managemeffl Comfflrt CompaFry law requires the Management Committee to prepare financial 5tstements for each finan¢i•l y¢ar which 8iV¢S • true and fair vi•w of the state of the affairs ol the charitable company as at the balance sheet date and of its incoming resources and application of fund5. including income and expenditure, for the fina￿ ial year. In prepaiing those financial statements. the management committcc should follow bcst prartlcc and: selert suitsble account1￿ policres and then apply thern consistÈntly make judgements and esD"rnates that are reasonable and prudent; and prepare the financlal 5taternents on the going concern ba515 unle55 it 15 fK>t appropriate to assume that the comparry will contsnue on that basis The Mana8ernent Committee ig resKm)nSlb￿ frjr maintainine woper accounting records whlch disclose with reasonable accuracy at ary Dme the financial POgDon of the charitable compary and to enable theffl to ensure that ttrt financial statements comply with the Companies Act 1985, The Mana8ement Committèe is also responsible for safe8uardin8 the assets of the charttablè company and hence for tsking reasonable steps for the prevention and detection of fraud and other Irregularltles. Method of Preparnkn ol Acctyrts- Small Company ￿trIb10r The financial ststements are set on pages 9 to 29. The financial statements have been prepared Implementfng the FRS 102 SORP {STatement of Recommended Practice for Accounting ènd Reportin8 by Charities) 2019, and in accordance with the Financial Reportin8 Standard 102. (effecti￿ 1° January 20161 and in aceordanct with the provision5 in Part IS of the Companies Act 2￿6 applicable to c(¥npanies subiert to the small companies reginr. Approved by the Manag ent Committee on 9th October 2023 and signed on its behalf bv.. MIKE NORRIS- EASU

Pomphrey Hill Community Sports Association

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2023

I report to the Trustees on my examination of the financial statements of the charitable company on pages 9 to 28 for the year ended 31 March 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by 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 under the historical cost convention and the accounting policies set out on page 15.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 6, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

Since the charitable company's gross income exceeded £250,000, the charitable company's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of Chartered Accountant, which is one of the listed bodies.

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

7

Pomphrey Hill Communlty Sports Association Collwuentty. I do rKI expres5 ￿ •Yit on the ¥kw by ts ffnan¢i81 stst9rn9nts. an¢J in particular, I expre&8 no opinKJn as to whethw the financial statements giv8 a true awj fair vi¥ ofthe affa￿$ ol tharly, and my ￿POrt is limrte(5 lo the matters set ¢wt in the statement below. I planned and Ferfomied my examination so as to sath.sfy myselfthal the obiecbves ol the iThJependent examinab.on ?￿ 8¢hieveil and t￿lOre fir•ll￿ng the repcKt l obta"nJ ￿￿tten assuran￿ from Twstees of all material matters. Independ￿t ExamlneV6 Statemen( Report and Oplnion Sut4ect to the limitations wi the scope of my ￿ as ¢Jgtaded above, I have crynpd my examiTraiKJn'. aThJ Cc￿fi￿n IhaL- Th accounts ofthis thartiable cx)mpany are not rg]uired to bs ￿jit￿l under Part 16 Of￿ Ccmpanies Act 2￿8.. The gross income ofthe charitab company in year ended 31 Mth 2023 appears to exceed the sum specified in SeCt￿n 145131 of the Act ngrrety £2500(X). aThJ that l an qualifd to aci as IndepenLnt Examiner in accudance wth that SeCt￿n by virtue olmy LEing a qvJrfEd member of Charter&S A(￿￿nian( This is a report in respect ol an examinatton carried OLrt under 145 of fv Act and in accordan￿ with Directions en by tha Charity corNnis5￿n under seclion 145(Sllb} of Ihs Act which rnay b8 a￿lcable.. and that no mateftal rn8tters have ojme to myattentTh in c¥)nneth"on vith the exaninatiofi givirg me c8use lo believe ihat in any malerial fespeet"_ accounts.ng re(x)rds wère not kepl in resFECt of Ihe chaiity as requwed by Seth"on 386 ofthe Companies Act 2CJ%S and Secon 130 01 The Chaiiti8s Act 2011.. the financAal statements ¢Jo not accotd with those recavds.. or Ihe fin8nc4al statements do nOtcom￿Y￿1h the applicable r￿uIreMentS concerning Ihe fomi and content of 8ccountS 58t out in seclk)n 396 01 the Companies Act 20l￿ oU)er than any requirement that the accounts give a 'Irue and lairf view. ￿l)[Ch is Th)t a matter COr￿￿Je[￿l as part ofan ¥¥Yo￿ent examinab"c¥)". have not been prepar￿ in aiyordarre wth lh& aTrJ ￿ncipleS set out in Iha FRS 102 SORP Istaternent of RecommerKJed Practi￿ fOrAccwn￿ng and Reporbng by Chariies) 2019. aFylabJè to 811 accounting periods beginnirJ on or after 1stJanuary 2019). (Th¢ SORPI. I hava no concem$ and have cxyne auoss no otrwmatters (n connection wlh thè examination to which attention should be drawn in tIM5 ieport in Order to enaNe a pmper underslandiTrJ ol the finanaal statemènts to be reached. Sig￿l:_ Susan Rickerby- IndepeThJ8nt Eyanther Ch8rtered Accounlant 118 High Street Stapk Hill Bristol Soulh GIoU￿tershIre BS165HH This report was 8yned on11 @ctober ￿23

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2023

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2023, as required by the Companies Act 2006)

Current year
Unrestricted
Funds
2023
£
Income & Endowments from:
Donations & Legacies
A1
-
Charitable activities
A2
225,196
Other trading activities
A3
-
Investments
A4
344
Other
A5
820
Total income
A
226,360
Expenditure on:
Charitable activities
B2
240,682
Total expenditure
B
240,682
Net income for the year
(14,322)
Transfers between funds
C
556
Net income after transfers
A-B-C
(13,766)
(13,766)
Reconciliation of funds:-
E
Total funds brought forward
62,259
Total funds carried forward
48,493
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2023
£
25,838
-
282
-
-
26,120
18,188
18,188
7,932
(556)
7,376
7,376
18,958
26,334		 Current year
Total Funds
2023
£
25,838
225,196
282
344
820
252,480
258,870
258,870
(6,390)
-
(6,390)
(6,390)
81,217
74,827		 Prior 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

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 28 form an integral part of these accounts.

9

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2023

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
Net gains on investments
Net movement in funds
SORP
Ref		 Prior Year
Unrestricted
Funds
2022
£
21,771
186,674
-
9
854
209,308
-
199,713
-
-
-
199,713
-
9,595
(1,015)
8,580
8,580
53,679
62,259

 Prior 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		 Prior 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

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 28 form an integral part of these accounts.

10

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2023

Pomphrey Hill Community Sports Association - Resources applied in the year ended 31 March 2023 towards fixed assets for Charity use:-

March 2023 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		 2023
£
(6,390)
(4,095)
-
(10,485)		 2022
£
25,488
(6,598)
-
18,890

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 28 form an integral part of these accounts.

11

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2023

Movements in revenue and capital funds for the year ended 31 March 2023

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
2023
£
51,430
(14,322)
37,108
3,313
40,421
Designated
Funds
2023
£
10,829
(2,757)
8,072		 Restricted
Funds
2023
£
18,958
7,932
26,890
(556)
26,334
Restricted
Funds
2023
£
-
-
-		 Total
Funds
2023
£
70,388
(6,390)
63,998
2,757
66,755
Total
Funds
2023
£
10,829
(2,757)
8,072		 Last year
Total Funds
2022
£
42,580
25,488
68,068
2,320
70,388
Last year
Total Funds
2022
£
13,149
(2,320)
10,829

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
2023
£
Revenue accumulated funds
40,421
Fixed asset funds
8,072
Total funds
48,493		 Restricted
Funds
2023
£
26,334
-
26,334		 Total
Funds
2023
£
66,755
8,072
74,827		 Last Year
Total Funds
2022
£
70,388
10,829
81,217

The notes attached on pages 15 to 28 form an integral part of these accounts.

12

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2023

Pomphrey Hill Community Sports Association

Income and Expenditure Account for the year ended 31 March 2023 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		 2023
£
251,316
344
820
252,480
252,480
252,051
5,741
800
278
258,870
(6,390)
-
(6,390)
(6,390)		 2022
£
247,536
9
854
248,399
248,399
215,792
6,277
800
42
222,911
25,488
-
25,488
25,488

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 28 form an integral part of these accounts.

13

PomphTey Hill Communlty Sports Assoclatlon - Balance Sheet as at 31 March 2022 Flx•d a￿1¥ T8noib￿ 8ss&ls 10 17.448 19.Ib44 CurreM aM•ty Stc¢ks Debtors B1 12 82 2.024 13.162 69.795 2.910 14.137 fj1.02T Cash ai bunk &rwJ Total curr•nt xs•ts 84M91 78.074 Cr•dllorn: •Th￿nIS within 13 C1 127.5121 {15.9511 57.379 62.123 Tho total net ￿$01￿ ot th• charity 74.027 81.217 Th• tctsl n•t ab••l• of th• ch•rtty•r• lund•d by th• fvndl of th• charity, a• lollow•:. R•stri¢t•d funds Re$th¢ied Re¥enue Fur 17 IY2 26J34 18,958 26.334 18.OS# Unrtstrtded Funds Unieslncled Re¥eTrse 17 03 40.421 51,430 40,421 51,430 D•8bgnat•d Funds D•W￿dIed Flx•d As8ffl Fwvjs 17 03 8072 10.829 8.)72 10.829 74.•27 •1317 The'SORP Rgf indi￿le￿ atoye the rJassif￿al￿ of Balance Sheel itwns as sel oui in Ihe SORP doC¥Jm￿. AÈ rèqutred by ￿￿raph 4.60 olthe SOAP. thg bro￿1 lovwofd caThied forward l£mds ab(Ne ¥e ien agieed lo Ihe SOFA.. The are salided Ilwl th• c4Jmpany 15 Wtl•d > frun thg wwrgmgntlo obtawi an autht undw s•cth)n 477 ofthg cL￿par4•S £t 2 mgmt•rg ha¥0 not roqu￿9< lh• compary lo obtawi w wdl n aCcOrdar￿ ith sKti)n 476 of Iha ACL r8sp8a ￿ ￿OuntIng rwas ar4J accounts. Ewiiner is on pag& 2rxo. alWic8t4e 10 NORRIS Trustee Approved ty the board of InJs1￿$ on g 1 10 r￿23 The b￿e1 alla¢h•d C￿ page$ 15 to 28 forni ￿ In*yral ot 14

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2023

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.

15

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2023

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 2023

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

Depreciation of owned fixed assets
Pension costs
5
Interest payable
Interest on credit
The net surplus before tax in the financial year is stated after charging:-		 2023
£
5,741
365		 2022
£
6,277
329
2023
£
278		 2022
£
42

17

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2023 6 Staff costs and emoluments

Salary costs
2023
£
Gross Salaries excluding trustees and key management personnel
70,362
Employer's National Insurance for all staff
-
Employer's operating costs of defined
contribution pension schemes
365
Total salaries, wages and related costs
70,727
Numbers of full time employees or full time equivalents
2023
The average number of total staff employed in the year was
24
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		 2023
£
70,362
-
365		 2022
£
53,694
381
329
70,727 54,404
2023
24		 2022
19
2
2
1
5 5

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
Opening
Released
Deferrals
from prior
years
£
£
Advance bookings
6,787
6,787
Total
6,787
6,787
These deferrals are included in creditors
p
g
g
Prior Year
Opening
Released
Deferrals
from prior
years
£
£
Advance bookings
-
-
Total
-
-
These deferrals are included in creditors		 Opening
Deferrals
£
6,787		 Released
from prior
years
£
6,787		 Received
less released
in year
£
7,732		 Deferred
at year end
£
7,732
6,787 6,787 7,732 7,732
2023
£
7,732		 2022
£
6,787
Received
less released
in year
£
6,787		 Deferred
at year end
£
6,787
- - 6,787 6,787
6,787 -

18

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2023

10 Tangible fixed assets
Current Year
Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
Prior Year
Cost
01 April 2021
Additions
31 March 2022
Depreciation
01 April 2021
Charge for the year
31 March 2022
Net book value
31 March 2022
31 March 2021		 Property
improvements
£
3,003
-		 Equipment
£
25,207
3,539		 Playground/
outside
assets
£
23,171
556		 Total
£
51,381
4,095
3,003 28,746 23,727 55,476
2,441
84		 16,264
3,121		 13,582
2,536		 32,287
5,741
2,525 19,385 16,118 38,028
478 9,361 7,609 17,448
562 8,943 9,589 19,094
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

19

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2023

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
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 2022
Surplus after tax for the year
At 31 March 2023		 2023
£
2,024		 2022
£
2,910
2,024 2,910
2023
2022
£
£
2,024
2,910
Stocks
2,024 2,910
2023
£
7,356
5,806		 2022
£
8,218
5,919
13,162 14,137
2023
£
7,994
6,357
7,732
-
4,770
659		 2022
£
8,865
3,003
6,787
3,902
(7,249)
643
27,512 15,951
2023
£
81,217
(6,390)		 2022
£
55,729
25,488
74,827 81,217

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 2023

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

At 31 March 2023
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 April 2022
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
9,376
58,557
(27,512)		 Designated
funds
£
8,072
-		 Restricted
funds
£
-
26,334
-		 Total
Funds
£
17,448
84,891
(27,512)
40,421 8,072 26,334 74,827
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

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

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Designated Fixed Asset Funds
Total unrestricted and designated funds
Restricted funds:-
Pitch improvements
500 club
Benches
Bins
Planters
Total restricted funds
Total charity funds		 Funds brought
forward from
2022
£
51,430
10,829		 Movement in
funds in 2023
See Note 18
£
(14,322)
-		 See Note 19
£
3,313
(2,757)
Transfers
between
funds in 2023		 Funds
carried
forward to
2024
£
40,421
8,072
62,259 (14,322) 556 48,493
17,874
214
213
657
-		 6,924
282
677
(101)
150		 -
-
-
(556)
-		 24,798
496
890
-
150
18,958 7,932 (556) 26,334
81,217 (6,390) - 74,827

21

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2023

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
500 club
Benches
Bins
Planters		 Income
2023
£
226,360
24,798
282
890
-
150		 Expenditure
2023
£
(240,682)
(17,874)
-
(213)
(101)
-		 Other
Gains &
Losses
2023
£
-
-
-
-		 Movement
in funds
2023
£
(14,322)
6,924
282
677
(101)
150
252,480 (258,870) - (6,390)

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:-		 2023
£
3,313
(2,757)
(556)
-

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:-

Restricted Fixed Asset Funds

The purpose of these funds is described under the accounting policy '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 2023 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
2023
2023
£
£
-
-
-
1,040
-
-
-
1,040
Revenue grants from government and public bodies - Prior Year analysis
Prior Year
Prior Year
Unrestricted
Funds
Restricted
Funds
2022
2022
£
£
Prior Year
21,148
3,503
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
-
-
-
24,798
-
-
-
24,798
Total private sector revenue grants
Enovert re pathway improvements
Total public sector revenue grants
Football Foundation re pitch improvements
Revenue grants and donations from
non public bodies
Small grants individually less than £1000
South Gloucestershire Council small
business Covid grants
South Gloucestershire council MAF grant
Revenue grants from government and
public bodies
Coronavirus Job Retention scheme		 Current year
Total Funds
2023
£
-
1,040
-
1,040
Prior Year
Total Funds
2022
£
24,651
Current year
Total Funds
2023
£
-
24,798
-
24,798		 Prior Year
Total Funds
2022
£
19,381
3,503
1,767
24,651
Prior Year
Total Funds
2022
£
623
19,374
16,000
35,997

23

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

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

Prior Year
Unrestricted
Funds
2022
£
Prior Year
623
Total Donations, Grants and Legacies
Current year
Unrestricted
Funds
2023
£
Total Donations, Grants and
Legacies
A1
-
Prior year
Unrestricted
Funds
2022
£
Total Donations, Grants and
Legacies
A1
21,771
23 Income from charitable activities - Trading Activities
Current year
Current year
Unrestricted
Funds
2023
£
Primary purpose and ancillary trading
113,703
68,512
42,981
225,196
24
Current year
Current year
Unrestricted
Funds
2023
£
Total income from charitable trading
225,196
Total from charitable activities
A2
225,196
Premises hire (indoor and outdoor)
Catering and refreshments
Total Primary purpose and ancillary
trading
Bar Sales
Total Income from charitable activities		 Prior Year
Unrestricted
Funds
2022
£
623		 Prior Year
Restricted
Funds
2022
£
35,374		 Prior Year
Total Funds
2022
£
35,997		 Prior Year
Total Funds
2022
£
Unrestricted
Funds
2023
£		 Restricted
Funds
2023
£
25,838
Restricted
Funds
2022
£
38,877
Current year
Restricted
Funds
2023
£
-
-
-
-
Current year
Restricted
Funds
2023
£
-
-		 Current Year
Total Funds
2023
£
25,838
Prior Year
Total Funds
2022
£
60,648
Current year
Total Funds
2023
£
113,703
68,512
42,981
225,196
Current year
Total Funds
2023
£
225,196
225,196
- 60,648
Unrestricted
Funds
2022
£		 Prior Year
Total funds
2022
£
77,164
59,017
50,493
21,771
225,196 186,674
Current year
Unrestricted
Funds
2023
£
225,196		 Prior Year
Total Funds
2022
£
186,674
225,196 186,674

24

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

25 Income from other, non charitable, trading activities

Current year
Current year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
-
282
Total from other activities
A3
-
282
All the income in the prior year was unrestricted.
Income from other, non charitable, trading activities - Prior Year analysis
Unrestricted
Funds
Restricted
Funds
Prior Year
-
214
26 Investment income
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Bank Interest Receivable
344
-
Total investment income
A4
344
-
27 Other income and gains
Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
292
-
-
-
528
-
Total other income
A5
820
-
500 club
Insurance claims - Revenue items
Sundry other income
other donations re property expense		 Current year
Current year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
-
282
Total from other activities
A3
-
282
All the income in the prior year was unrestricted.
Income from other, non charitable, trading activities - Prior Year analysis
Unrestricted
Funds
Restricted
Funds
Prior Year
-
214
26 Investment income
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Bank Interest Receivable
344
-
Total investment income
A4
344
-
27 Other income and gains
Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
292
-
-
-
528
-
Total other income
A5
820
-
500 club
Insurance claims - Revenue items
Sundry other income
other donations re property expense		 Current year
Current year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
-
282
Total from other activities
A3
-
282
All the income in the prior year was unrestricted.
Income from other, non charitable, trading activities - Prior Year analysis
Unrestricted
Funds
Restricted
Funds
Prior Year
-
214
26 Investment income
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Bank Interest Receivable
344
-
Total investment income
A4
344
-
27 Other income and gains
Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
292
-
-
-
528
-
Total other income
A5
820
-
500 club
Insurance claims - Revenue items
Sundry other income
other donations re property expense		 Current year
Total Funds
2023
£
282
282
Total Funds
214		 Prior Year
Total Funds
2022
£
214
214
Prior Year
Total Funds
2022
£
9
Current year
Unrestricted
Funds
2023
£
344		 Current year
Restricted
Funds
2023
£
-
-
Current year
Restricted
Funds
2023
£
-
-
-
-		 Current year
Total Funds
2023
£
344
344
Current year
Total Funds
2023
£
292
-
528
820
344 9
Current year
Unrestricted
Funds
2023
£
292
-
528		 Prior Year
Total Funds
2022
£
-
615
239
820 854

25

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

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
Travel and Subsistence - Charitable
Activities		 Current year
Unrestricted
Funds
2023
£
18,415
-
365
196		 Current year
Restricted
Funds
2023
£
-
-
-
-
-		 Current year
Total Funds
2023
£
18,415
-
365
196
18,976		 Prior Year
Total Funds
2022
£
17,383
381
329
-
18,976 18,093

29 Expenditure on charitable activities - Charitable trading

Current Year
Total charitable trading costs
B2b
Bar purchases
Food purchases
Gross wages and salaries - charitable
trading activities
Grounds maintenance		 Current year
Unrestricted
Funds
2023
£
52,255
17,134
16,709
51,947		 Current year
Restricted
Funds
2023
£
-
-
17,874
-
17,874		 Current year
Prior Year
Total Funds
Total Funds
2023
2022
£
£
52,255
36,288
17,134
11,572
34,583
15,673
51,947
36,311
138,045 155,919
99,844

30 Expenditure on charitable activities- Grant funding of activities

Current Year
Total grantmaking costs
B2c
Donations		 Current year
Unrestricted
Funds
2023
£
-		 Current year
Restricted
Funds
2023
£
-
-		 Current year
Prior Year
Total Funds
Total Funds
2023
2022
£
£
-
1,800
- -
1,800

26

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

31 Support costs for charitable activities

31
Support costs for charitable activities
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Premises Expenses
4,279
-
17,503
-
16,059
-
19,553
314
5,059
-
Administrative overheads
1,211
-
642
-
2,134
-
-
-
287
-
59
-
4,987
-
Professional fees paid to advisors other than the auditor or examiner
2,393
-
Financial costs
2,676
-
278
-
5,741
-
Support costs before reallocation
82,861
314
Total support costs - Current Year
82,861
314
Current year
Current year
Prior Year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Premises Expenses
25,623
23,198
79,176
23,198
79,176
23,198
Total support costs - Prior Year
Bank charges
Support costs before reallocation
Rates and water charges
Stationery, printing and postage
Cleaning and waste management
Television services
Light heat and power
Premises repairs, renewals and
maintenance
Subscriptions
Computer and telephone
Advertising and marketing
Premises repairs, renewals and
maintenance
Entertainment
Sundry expenses
Depreciation & Amortisation in total for
Insurances
Other legal and professional
Interest on credit		 Current year
Total Funds
2023
£
4,279
17,503
16,059
19,867
5,059
1,211
642
2,134
-
287
59
4,987
2,393
2,676
278
5,741		 Prior 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
83,175
83,175
Prior Year
Total Funds
2022
£
48,821		 102,374
102,374
-
102,374
102,374

27

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

32 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Total Governance costs
All the expenditure in the prior year was unrestricted.
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 grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2023
£
800		 Current year
Restricted
Funds
2023
£
-
-
Current year
Restricted
Funds
2023
£
-
17,874
-
314
-
18,188
Prior Year
Restricted
Funds
2022
£
-
-
-
23,198
-		 Current year
Total Funds
2023
£
800
800
Current year
Total Funds
2023
£
18,976
155,919
-
83,175
800
258,870
Prior Year
Total Funds
2022
£
18,093
99,844
1,800
102,374
800		 Prior Year
Total Funds
2022
£
800
800 800
Current year
Unrestricted
Funds
2023
£
18,976
138,045
-
82,861
800		 Prior Year
Total Funds
2022
£
18,093
99,844
1,800
102,374
800
240,682 222,911
Prior Year
Unrestricted
Funds
2022
£
18,093
99,844
1,800
79,176
800
199,713 23,198 222,911

28