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← Pomphrey Hill Community Sports Association

2024-03-31-accounts

Company Registration Number - 07264161

The Charity Registration Number is :- 1139412

Pomphrey Hill Community Sports Association

Report and Accounts

31 March 2024

Pomphrey Hill Community Sports Association

Report and accounts for the year ended 31 March 2024

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 2023 MARCH 2024

The Management Commi ee presents its directors' report and audited fi nancial statements for the year ending 31 March 2024

REFERENCE and ADMINISTRATIVE INFORMATION

Charity Name: Pomphrey Hill Community Sports Associa " on Charity Registra on Number : 1139412 Company Registra on Number: 07264161 Registered O ffi ce and Opera onal Address: The Sports Pavilion, Pomphrey Hill Playing Fields, Pomphrey Hill, Mangots fi eld, Bristol BS16 9NF

Management Commi " ee

Mr T Mooney - chair Mr D Yates - vice chair Mr M Norris - treasurer Mr P Bri on Mr S Foyle Mr T Smurthwaite

Secretary

Mr D Yates

Members

Mr D Miller Mrs F Poole Mr I Coles

Independent Examiner - Susan Rickerby, Chartered Accountant, Lloydbo oms 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 organisa " on 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 Associa " on which established the objects and powers of the charitable company and is governed under its Ar " cles of Associa " on. ln the event of the company being wound up members are required to contribute an amount not exceeding £10.

There are no restric " ons in the governing documents on the opera " on of the Charity or on its investment powers other than those imposed by Charity Law. No changes were made to the Governing Document in the past 12 months.

1

Recruitment and Appointment of Management Commi " ee

The Charity is made up of a ffi liated sports organisa " ons who nominate directors to act as a Management Commi ee with the overall responsibility of running the organisa " on and making key decisions. The directors of the company are also charity trustees for the purposes of charity law and under the company's Ar " cles are known as members of the Management Commi ee. The trustees are all individuals. From " me to " me, we also have the odd independent person, not a ached to any a ffi liated organisa " on, 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 associa " on con " nues will always be a slight issue but even with a leaning towards trustees from the sports organisa " ons, those who are involved are generally able to look at things with a rela " vely balanced and unbiased view so that the interests of the wider community are taken into considera " on alongside those of the clubs. All members of the Management Commi ee give their " me voluntarily and receive no bene fi ts from the charity.

Under the Ar " cles of Associa " on, at each AGM, one quarter of the directors must re " re from o ffi ce. However, the Ar " cles do permit a director who is re " ring to be re-elected for a further period with a recommenda " on from the remaining directors of the Management Commi ee.

The more tradi " onal business skills are well represented on the Management Commi ee and to maintain this broad skill mix, members of the Management Commi ee are requested to provide a list of their skills and in the event of a par " cular skill being lost due to re " rements, we would look to individuals with similar skills to those lost for elec " on to the Management Commi ee. Nevertheless, the Management Commi ee is always on the lookout for new blood with skills which compliment those held by the exis " ng Commi ee.

Members of the Management Commi " ee

The Management Commi ee, 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 resigna " on during the year, are shown above on page 1.

Director/Trustee lnduc on and Training

Most trustees are already familiar with the prac " cal work of the Charity having been encouraged to join by a ffi liated organisa " ons of which they are ac " ve members, so are reasonably familiar with ac " vi " es across the sites.

A Q&A pack has been prepared drawing informa " on from the various Charity Commission publica " ons signposted through the Commission's guide "the Essen " al Trustee". This is distributed to all new trustees along with copies the Governance paperwork rela " ng to the Charity.

2

Members

ln addi " on to the Management Commi ee, each a ffi liated organisa " on is also asked to select Members to the Charity. This therefore creates a di ff erent group of people whose responsibility it is to;

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

Risk Management

Where required, systems or procedures have been established to mi " gate the risks the Charity faces. lnternal control risks are minimised by the implementa " on of procedures for the authorisa " on of all transac " ons 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 con " nue to meet the needs of the Charity.

Organisa onal Structure

The Management Commi ee meets monthly and is responsible for the strategic direc " on and policy of the charity. At present the Commi ee has six members from a variety of professional backgrounds relevant to the work of the charity. From " me to " me, individuals such as sta ff and personnel from South Gloucestershire Council and other individuals with an interest in a subject to be discussed can be invited to a end and speak but are not en " tled to vote.

A scheme of delega " on is in place. Day to day responsibility for the opera " onal management across the site rests with a paid Centre Manager who provides a detailed report to the monthly mee " ngs around what has happened on site. The Centre Manager is also responsible for individual supervision of the sta ff team and is one of 2 contracted members of sta ff . The remainder of the sta ff 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 ar " cles of associa " on are to:

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

3

The focus of our work

The main ac " vi " es across both sites con " nues to be the provision of wide-ranging spor " ng and other physical ac " vi " es available to the wider local community. We are always seeking ways to realise the full poten " al of the sites thereby strengthening the communi " es of Mangots fi eld, Emerson's Green, Downend, Bromley Heath and surrounding areas in ensuring that people of all races, abili " es, gender, sexuality, and backgrounds are valued and able to par " cipate on equal terms within the centre's ac " vi " es 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 posi " ve environment for all.

PUBLIC BENEFIT STATEMENT

We have referred to the guidance contained in the Charity Commission's general guidance on public bene fi t when reviewing our aim and objec " ves and in planning our future ac " vi " es. ln par " cular, the trustees consider how planned ac " vi " es will contribute to the aims and objec " ves they have set.

How our ac vi es deliver Public Bene t

Our main ac " vi " es and who we help are described below.

Who used and bene ted from our services?

There is a diverse group of people who bene fi t from using facili " es up at Pomphrey Hill Community Sports Associa " on and across both sites. These include:

Ensuring our work delivers our aims

We review our aims, objec " ves and ac " vi " es 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 ac " vity and the bene fi ts they have brought to those groups of people we are set up to help. The review also helps us ensure our aim, objec " ves and ac " vi " es remain focused on our stated purposes.

Now in our 14th year, the management of the building and overall facili " es has returned to a rela " vely se led state following the pandemic. We con " nue to have on-going reviews of all maintenance contracts to ensure that these are in place and where possible o ff er best value for money to the associa " on. These are held with the centre manager alongside the iden "fi ed trustees having overall responsibility for this aspect of the running of the facility. As such the buildings will con " nue to be maintained to the high standard users have become used to.

4

Priori " es con " nue to be promo " ng the Associa " on and the facili " es available for hire to both local groups and private hirers and to develop the spor " ng aspect of the site, and whenever possible, encourage a greater variety of sports, to cater for the needs of the wider community. Ac " vi " es 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 objec " ves of the Associa " on remain as set out previously. They are as follows;

ACHIEVEMENTS

The trustees are constantly on the lookout to improve facili " es at the site using outside funding. We have been very fortunate to be granted Sec " on 106 Funding from SGC for the redevelopment of the French Drains. Now in place this should help the overall drainage on the site going forward, thereby improving our overall u " lisa " on of the pitches throughout the year.

The con " nued success of the hatch has also been pleasing to see, providing useful sustenance to all in our community who con " nue to use the site.

As men " oned in previous reports, the Charity con " nues to employ a number of teenagers on our sites which is giving opportuni " es to young people in the community to gain invaluable work & life experiences.

Perhaps though the biggest achievement of the year has been the ability of the Charity to meet all our fi nancial commitments in what has been a tumultuous & highly challenging year.

5

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.

Headline figures show a large deficit of £39,198 was made for the year, reducing our net worth to £35,629. Income from our Charitable activities was up 10% on previous year. However, fresh challenges have been seen in the running of the sites, particularly on the maintenance side, where one offs such as complete refit of our pump station, boiler remediation works on both sites, new gates, renovation of the damaged patio have had a serious impact on our trading figures. We have also had to contend with an increase of 90% in gas prices & the fall out from previous year where we were left with deficit owing because our new supplier had failed to set up our new account correctly.

There are sufficient funds in the Charity’s reserve accounts to meet the challenge this deficit could have posed, but Trustees will need to continue to keep a strict monitor on all unnecessary expenditure for the foreseeable future.

At the year end, we still have £7,384 in Restricted Funds in our accounts to be spent, the vast majority of which needs to be spent on Ground Improvements across the site.

Principal Funding Sources

Overall sales rose by about 10% during the past year. Bar sales saw a small increase & con " nues to be our principal income source, accoun " ng for about 50% of our annual income. During past 12 months, hatch sales have also increased by £10,000 (25%) & now accounts for a further 20% of our income. The remainder of our sales income is made up of pitch hire, our regular Community users & party hire. The trustees/directors are always looking for outside sources to fund any major improvements across the sites and a grant of £30,000 was received during the year to improve the French Drains on the main site.

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. During the 2023/2024 fi nancial year, due to cash fl ow shortages & with the permission of SGC, part of these monies have been used to pay for the new Pump Sta " on. A monthly transfer has been set up to top up this account back to agreed levels over a period of " me.

Plans for Future Periods

The Charity plans to con " nue all the ac " vi " es outlined above in the short term subject to regular reviews as to performance. We will con " nue to look at ways at increasing both the capability and e ffi ciency across the sites and searching for various sources of funding to help us in the process. We are par " cularly keen at present to enhance the capabili " es of the hatch which is doing really well & there are plans in the short/medium term to turn this into a café.

6

Resporn%lbllltles of the Management Commlttee Company Idw reyuires ilie Maiia8ement Committee to prepare financiol statements for each financial year whlch 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 applitation of funds. including income. and expendilure, for the financial year. In preparing those tinancial statements, the management commrttee should follow best practice and: Se￿Ct sultable accounting policies and then apply them consislenilv makÈ lud8em@nts and estimates that are rea40nahlp and prLidpnt' and prepare the financlal statements on the 8oin8 concein basis unless it is not appropriate to assume Ihat the company will continue on that basis The Management Committee is responslble for malntainlng proper accountin8 records which disclose with reasonable accuiacy al any time ihe linancial position of the charitable company and to enable them to en5Ufe ihat the financial statements comply with the Companies Act 1985. The Management Committee 15 also responsible for safeguarding the assets of the charltable company and hence for takin8 reasonable steps for the preventlon and detectlon of fraud arKI other Ifregularltles, Method of Prepardtlon of Accounts- Small Company Provlslons The financial statcments are Set out on pages 9 to 29. The fr'nanclal statements have been prepa￿d implementlng the FRS 102 SORP (Statement of. Recommended Practice for Accounting and Reportlng by Charlti'esl 2019. armj in accordance with the Flnancial Reporting Standard 102. leffecllve I" January 20161 and in accordance with the provI￿on$ in Part 15 ot the Companies Act 21J06 opplicqiblc to companies subject to the small ￿MPanIeS regime. Approved by the Manageme by.. ommittee on I L CTt¥Q.$12W and slgned on Its behalf MIKE NORRIS- TREASURE

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 2024

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 2024 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

8

Pomphrey Hill Community Sports Association

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

The gross income of the charitable company in the year ended 31 March 2024 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Chartered Accountant;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in 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).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Signed:-

Susan Rickerby - Independent Examiner

Chartered Accountant

118 High Street Staple Hill Bristol South Gloucestershire BS16 5HH

This report was signed on 17 October 2024

9

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2024

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2024, as required by the Companies Act 2006)

Current year
Unrestricted
Funds
2024
£
Income & Endowments from:
Donations & Legacies
A1
475
Charitable activities
A2
248,437
Other trading activities
A3
-
Investments
A4
1,068
Other
A5
-
Total income
A
249,980
Expenditure on:
Charitable activities
B2
264,180
Total expenditure
B
264,180
Net income for the year
(14,200)
Transfers between funds
C
(6,048)
Net income after transfers
A-B-C
(20,248)
(20,248)
Reconciliation of funds:-
E
Total funds brought forward
48,493
Total funds carried forward
28,245
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2024
£
30,000
-
254
-
-
30,254
55,252
55,252
(24,998)
6,048
(18,950)
(18,950)
26,334
7,384		 Current year
Total Funds
2024
£
30,475
248,437
254
1,068
-
280,234
319,432
319,432
(39,198)
-
(39,198)
(39,198)
74,827
35,629		 Prior 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

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.

10

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2024

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
2023
£
-
225,196
-
344
820
226,360
-
240,682
-
-
-
240,682
-
(14,322)
556
(13,766)
(13,766)
62,259
48,493

 Prior Year
Restricted
Funds
2023
£
25,838
-
282
-
-
-
26,120
-
18,188
-
-
-
-
18,188
-
7,932
(556)
7,376
7,376
18,958
26,334		 Prior 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

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.

11

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2024

Pomphrey Hill Community Sports Association - Resources applied in the year ended 31 March 2024 towards fixed assets for Charity use:-

March 2024 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		 2024
£
(39,198)
(1,324)
-
(40,522)		 2023
£
(6,390)
(4,095)
-
(10,485)

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.

12

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2024

Movements in revenue and capital funds for the year ended 31 March 2024

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
2024
£
40,421
(14,200)
26,221
(3,809)
22,412
Designated
Funds
2024
£
8,072
(2,239)
5,833		 Restricted
Funds
2024
£
26,334
(24,998)
1,336
6,048
7,384
Restricted
Funds
2024
£
-
-
-		 Total
Funds
2024
£
66,755
(39,198)
27,557
2,239
29,796
Total
Funds
2024
£
8,072
(2,239)
5,833		 Last year
Total Funds
2023
£
70,388
(6,390)
63,998
2,757
66,755
Last year
Total Funds
2023
£
10,829
(2,757)
8,072

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
2024
£
Revenue accumulated funds
22,412
Fixed asset funds
5,833
Total funds
28,245		 Restricted
Funds
2024
£
7,384
-
7,384		 Total
Funds
2024
£
29,796
5,833
35,629		 Last Year
Total Funds
2023
£
66,755
8,072
74,827

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

13

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2024

Pomphrey Hill Community Sports Association

Income and Expenditure Account for the year ended 31 March 2024 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		 2024
£
279,166
1,068
-
280,234
280,234
313,987
4,645
800
-
319,432
(39,198)
-
(39,198)
(39,198)		 2023
£
251,316
344
820
252,480
252,480
252,051
5,741
800
278
258,870
(6,390)
-
(6,390)
(6,390)

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.

14

Pomphrey Hlll Community Sports A88ociation - Balance Sheet as at 31 March SORP 2024 Flx•d Tangible a55els 10 A2 14,127 17.448 Current a••el• Stocks 81 4.230 2,024 13.162 69.705/ Deblors Cash al bank and in hand 12 B2 15,150. 29,3037 Total current aMets 48,683/ 84.891 Credltw•: •mount• falllng dug wlthln on• yAr 13 C1 (27,181) {27.5121 N•t current 21,502 57.379 The ts)tsl n•t •A•ts ot thè chrity 35.829 74.827 Th• iolal net aBa•ts of the ch•rfty arn l￿dad by th• fundj ol th• charity, aj follow:. R￿tr￿1•￿ fund• Reslncled Revenuè Funds 17 02 26,334. 28,334 Unre•trlcted Fund• Unrestriaed Re¥erwe Funds 17 D3 22.412 40,421 22,412 40.421 D••lgn•t•d Fund• Des￿nal￿a Fwed A8iel FurJs 17 D3 5.833 8,072 5,833 B.072 Tot1 charSty fund• 35,629 74.827 Tho'SORP Ref widicated above is the ctassiflcallon of Balance Sheel Ilem8 as Set out In th8 Iofmal SORP dCrUm￿ts As reowred by paragraph 4.eil of Ihe SORP. the brwghl IcThard and canied loThvard furKls atthie hav& been agreed to the SOFA.. The dlrectors aro Gats'sfiad thai company 1$ enljiled lo exempllon from the roqulrement 10 ¢)tr18ln •n audlt utvjer section 477 of Ihe Companies Ad 2LI)6 The membern have nol required the ccmnpany to oblaln an wdil iffl acccKd8nce v4th section 478 of Ihe Acl. The difeclor$ ackrth¥leO9e Iheif reSp￿sIbilItS for complyin9 wih the Tewifemenl$ of Companies Acl 2(X)6 wilh respect to accountsng records arKJ the Pfeparalion of accounts. The ¢l)arily IS $ubiect ￿ Independeni Examinatson under charity legtslaiion, and Ihe feport of the Independent FxAminRr nn PXQA A The ￿n￿cial statemnls have beon prepared in ac¢ofdanc6 with the PffJw$ion$ in P*t 15 of Iho Comp￿￿e6 Aci 2[￿ applrable lo compan 8ubjecJ to the small COmpa￿e$ regin Twstee Appfo¥ed by Ihe board ol trustees 14 11ts12024 Th• not•• attach•d on p•gH 15 to 28 forni in intqgfal part of th•s• accounts, 15

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2024

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.

16

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2024

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.

17

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2024

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:-		 2024
£
4,645
348		 2023
£
5,741
365
2024
£
-		 2023
£
278

18

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2024 6 Staff costs and emoluments

Salary costs
2024
£
Gross Salaries excluding trustees and key management personnel
81,430
Employer's operating costs of defined
contribution pension schemes
348
Total salaries, wages and related costs
81,778
Numbers of full time employees or full time equivalents
2024
The average number of total staff employed in the year was
29
The estimated equivalent number of full time staff deployed in different activities in the year was:-
Engaged on charitable activities - Bar staff
3
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
6		 2024
£
81,430
348		 2023
£
70,362
365
81,778 70,727
2024
29		 2023
24
2
2
1
6 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
Advance bookings
Total
These deferrals are included in creditors
p
g
Prior Year
Advance bookings
Total
These deferrals are included in creditors		 Opening
Deferrals
£
7,732		 Released
from prior
years
£
7,732		 Received
less released
in year
£
8,998		 Deferred
at year end
£
8,998
7,732 7,732 8,998 8,998
g
Opening
Released
Deferrals
from prior
years
£
£
-
-		 2024
£
8,998		 2023
£
7,732
Received
less released
in year
£
7,732		 Deferred
at year end
£
7,732
- - 7,732 7,732
7,732 -

19

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2024

10 Tangible fixed assets

Current Year
Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
Prior Year
Cost
01 April 2022
Additions
01 April 2023
Depreciation
01 April 2022
Charge for the year
01 April 2023
Net book value
01 April 2023
01 April 2022		 Property
improvements
£
3,003
-		 Equipment
£
28,746
372		 Playground/
outside
assets
£
23,727
952		 Total
£
55,476
1,324
3,003 29,118 24,679 56,800
2,525
71		 19,385
2,433		 16,118
2,141		 38,028
4,645
2,596 21,818 18,259 42,673
407 7,300 6,420 14,127
478 9,361 7,609 17,448
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

20

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2024

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
PAYE, NIC VAT and other taxes
Other creditors
14 Income and Expenditure account summary
At 1 April 2023
Surplus after tax for the year
At 31 March 2024		 2024
£
4,230		 2023
£
2,024
4,230 2,024
2024
2023
£
£
4,230
2,024
Stocks
4,230 2,024
2024
£
8,105
7,045		 2023
£
7,356
5,806
15,150 13,162
2024
£
13,110
3,606
8,998
805
662		 2023
£
7,994
6,357
7,732
4,770
659
27,181 27,512
2024
£
74,827
(39,198)		 2023
£
81,217
(6,390)
35,629 74,827

15 No related party transactions

There were no transactions with related parties in the year.

21

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2024

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

At 31 March 2024
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 April 2023
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
8,294
41,299
(27,181)		 Designated
funds
£
5,833
-		 Restricted
funds
£
-
7,384
-		 Total
Funds
£
14,127
48,683
(27,181)
22,412 5,833 7,384 35,629
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

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
Planters
French drains
Total restricted funds
Total charity funds		 Funds brought
forward from
2023
£
40,421
8,072		 Movement in
funds in 2024
See Note 18
£
(14,200)
-		 See Note 19
£
(3,809)
(2,239)
Transfers
between
funds in 2024		 Funds
carried
forward to
2025
£
22,412
5,833
48,493 (14,200) (6,048) 28,245
24,798
496
890
150
-		 (18,164)
254
(890)
(150)
(6,048)		 -
-
-
-
6,048		 6,634
750
-
-
-
26,334 (24,998) 6,048 7,384
74,827 (39,198) - 35,629

22

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2024

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
Planters
French drains		 Income
2024
£
249,980
254
-
30,000		 Expenditure
2024
£
(264,180)
(18,164)
-
(890)
(150)
(36,048)		 Other
Gains &
Losses
2024
£
-
-
-
-		 Movement
in funds
2024
£
(14,200)
(18,164)
254
(890)
(150)
(6,048)
280,234 (319,432) - (39,198)

19 Details of transfers between funds in

The transfers shown in note 17 above are:- 2024
£
To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for capital
rants and fixed asset funds'.		 (3,809)
To/(from) Designated Fixed Asset Funds (2,239)
To/(from) Restricted Revenue Funds 6,048
To/(from) Patio improvements, benches and bins

The transfers shown in note 17 above are:-

To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for capital grants and fixed asset funds'.

Net transfers -

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:-

Unrestricted Revenue Funds

Designated Fixed Asset Funds

These funds are held for the meeting the objectives of the charity, and to 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 '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.

23

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2024 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
2024
2024
£
£
-
30,000
-
-
-
30,000
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
2023
2023
£
£
Prior Year
-
1,040
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
475
-
-
-
475
-
Revenue grants from government and
public bodies
South Gloucestershire Council Community
Infrastructure Levy
South Gloucestershire council MAF grant
Total private sector revenue grants
Total public sector revenue grants
Football Foundation re pitch improvements
Revenue grants and donations from
non public bodies
Small grants individually less than £1000		 Current year
Total Funds
2024
£
30,000
-
30,000
Prior Year
Total Funds
2023
£
1,040
Current year
Total Funds
2024
£
475
-
475		 Prior Year
Total Funds
2023
£
-
1,040
1,040
Prior Year
Total Funds
2023
£
-
24,798
24,798

24

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2024 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
2023
£
Prior Year
-
Total Donations, Grants and Legacies
Total Donations, Grants and
Legacies
A1
475
Prior year
Unrestricted
Funds
2023
£
Total Donations, Grants and
Legacies
A1
-
23 Income from charitable activities - Trading Activities
Current year
Current year
Unrestricted
Funds
2024
£
Primary purpose and ancillary trading
119,540
75,099
53,798
248,437
24
Current year
Current year
Unrestricted
Funds
2024
£
Total income from charitable trading
248,437
Total from charitable activities
A2
248,437
Total Income from charitable activities
Total Primary purpose and ancillary
trading
Bar Sales
Catering and refreshments
Premises hire (indoor and outdoor)		 Prior Year
Unrestricted
Funds
2023
£
-		 Prior Year
Restricted
Funds
2023
£
24,798		 Prior Year
Total Funds
2023
£
24,798
475 30,000
Restricted
Funds
2023
£
25,838
Current year
Restricted
Funds
2024
£
-
-
-
-
Current year
Restricted
Funds
2024
£
-
-		 30,475
Prior Year
Total Funds
2023
£
25,838
Current year
Total Funds
2024
£
119,540
75,099
53,798
248,437
Current year
Total Funds
2024
£
248,437
248,437		 25,838
Unrestricted
Funds
2023
£		 Prior Year
Total funds
2023
£
113,703
68,512
42,981
-
248,437 225,196
Current year
Unrestricted
Funds
2024
£
248,437		 Prior Year
Total Funds
2023
£
225,196
248,437 225,196

25

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

25 Income from other, non charitable, trading activities

Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
-
254
Total from other activities
A3
-
254
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
-
282
26 Investment income
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
Bank Interest Receivable
1,068
-
Total investment income
A4
1,068
-
27 Other income and gains
Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
-
-
-
-
Total other income
A5
-
-
other donations re property expense
Sundry other income
500 club		 Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
-
254
Total from other activities
A3
-
254
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
-
282
26 Investment income
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
Bank Interest Receivable
1,068
-
Total investment income
A4
1,068
-
27 Other income and gains
Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
-
-
-
-
Total other income
A5
-
-
other donations re property expense
Sundry other income
500 club		 Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
-
254
Total from other activities
A3
-
254
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
-
282
26 Investment income
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
Bank Interest Receivable
1,068
-
Total investment income
A4
1,068
-
27 Other income and gains
Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
-
-
-
-
Total other income
A5
-
-
other donations re property expense
Sundry other income
500 club		 Current year
Total Funds
2024
£
254
254
Total Funds
282		 Prior Year
Total Funds
2023
£
282
282
Prior Year
Total Funds
2023
£
344
Current year
Unrestricted
Funds
2024
£
1,068		 Current year
Restricted
Funds
2024
£
-
-
Current year
Restricted
Funds
2024
£
-
-
-		 Current year
Total Funds
2024
£
1,068
1,068
Current year
Total Funds
2024
£
-
-
-
1,068 344
Current year
Unrestricted
Funds
2024
£
-
-		 Prior Year
Total Funds
2023
£
292
528
- 820

26

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

28 Expenditure on charitable activities - Direct spending

Current Year
Total direct spending
B2a
Travel and Subsistence - Charitable
Activities
Defined contribution pension costs -
charitable activities
Gross wages and salaries - charitable
activities		 Current year
Unrestricted
Funds
2024
£
17,824
348
41		 Current year
Restricted
Funds
2024
£
-
-
-
-		 Current year
Total Funds
2024
£
17,824
348
41
18,213		 Prior Year
Total Funds
2023
£
18,415
365
196
18,213 18,976

29 Expenditure on charitable activities - Charitable trading

Current Year
Total charitable trading costs
B2b
Prior Year
Total charitable trading costs
B2b
Grounds maintenance
Gross wages and salaries - charitable
trading activities
Grounds maintenance
Food purchases
Bar purchases		 Current year
Unrestricted
Funds
2024
£
50,711
15,766
10,592
63,606		 Current year
Restricted
Funds
2024
£
-
-
55,252
-
55,252
Prior Year
Restricted
Funds
2023
£
17,874
17,874		 Current year
Prior Year
Total Funds
Total Funds
2024
2023
£
£
50,711
52,255
15,766
17,134
65,844
34,583
63,606
51,947
140,675 195,927
155,919
Prior Year
Unrestricted
Funds
2023
£
16,709		 Prior Year
Total Funds
2023
£
34,583
138,045 155,919

27

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

30 Support costs for charitable activities

30
Support costs for charitable activities
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
Premises Expenses
3,633
-
27,868
-
16,220
-
27,979
-
4,614
-
Administrative overheads
1,367
-
1,085
-
3,651
-
429
-
-
-
4,651
-
Professional fees paid to advisors other than the auditor or examiner
5,312
-
Financial costs
3,038
-
-
-
4,645
-
Support costs before reallocation
104,492
-
Total support costs - Current Year
104,492
-
Current year
Current year
Prior Year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Premises Expenses
19,553
314
82,861
314
82,861
314
Entertainment
Sundry expenses
Depreciation & Amortisation in total for
Insurances
Other legal and professional
Interest on credit
Premises repairs, renewals and
maintenance
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
Support costs before reallocation
Rates and water charges
Total support costs - Prior Year		 Current year
Total Funds
2024
£
3,633
27,868
16,220
27,979
4,614
1,367
1,085
3,651
429
-
4,651
5,312
3,038
-
4,645		 Prior 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
104,492
104,492
Prior Year
Total Funds
2023
£
19,867		 83,175
83,175
-
83,175
83,175

28

Pomphrey Hill Community Sports Association

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

31 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Total Governance costs
All the expenditure in the prior year was unrestricted.
32 Total Charitable expenditure
Current Year
Total direct spending
B2a
Total charitable trading costs
B2b
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
2024
£
800		 Current year
Restricted
Funds
2024
£
-
-
Current year
Restricted
Funds
2024
£
-
55,252
-
-
55,252
Prior Year
Restricted
Funds
2023
£
-
17,874
314
-		 Current year
Total Funds
2024
£
800
800
Current year
Total Funds
2024
£
18,213
195,927
104,492
800
319,432
Prior Year
Total Funds
2023
£
18,976
155,919
83,175
800		 Prior Year
Total Funds
2023
£
800
800 800
Current year
Unrestricted
Funds
2024
£
18,213
140,675
104,492
800		 Prior Year
Total Funds
2023
£
18,976
155,919
83,175
800
264,180 258,870
Prior Year
Unrestricted
Funds
2023
£
18,976
138,045
82,861
800
240,682 18,188 258,870

29