2025-03-31-accounts

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Company Registration Number - 07264161

The Charity Registration Number is :- 1139412

Pomphrey Hill Community Sports Association

Report and Accounts

31 March 2025

Pomphrey Hill Community Sports Association

Report and accounts for the year ended 31 March 2025

	Page
Charity information		1
Trustees' Annual Report		1
Statement of directors' responsibilities		8
Independent Examiner's Report		9
*Funds Statements:-*
Statement of Financial Activities		11
Statement of Financial Activities - Prior Year statement		12
Movements in funds		14
Revenue Funds		14
Fixed Asset funds		14
Income and Expenditure account		15
Summary of funds		14
Balance sheet		16
Notes to the accounts		17

ANNUAL TRUSTEE REPORT: APRIL 2U24- MARL £020

The Management Committee presents its directors’ report and audited financial statements for the year ending 317 March 2025

REFERENCE andADMINISTRATIVE 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 516 9NF

Management Committee

Tony Mooney - chair Darren Yates - vice chair Mike Norris - treasurer Phil Britton

Steve Foyle Tom Smurthwaite Alan Reese Dave Miller Leigh Paul Emma Showering

Secretary

Mr D Yates

Members Faye Poole lan Coles

Independent Examiner- Susan Rickerby, Chartered Accountant, Lloydbottoms Ltd, Chartered Accountants, 118 High Street, Staple Hill, Bristol B516 SHH

Bankers - CAF Bank, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent. ME19 4J0

STRUCTURE GOVERNANGE and MANAGEMENT

Governing Document

The organisation is a Charitable Company Limited by Guarantee, incorporated on 25 May 2010 & registered as a Charity on 21 December 2010, & amended on 29 March 2022. The company was established underaMemorandum of Association which established the objects & powers of the Charitable Company & is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law. No changes have been made to the Goverming Document in the past 12 months.

Recruitment and Appointment of Management Committee

The Charity is made up of affiliated sports organisations who nominate directors to act asa 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 & under the company’s Articles are known as members of the Management Committee. The trustees are all individuals. From time to time, we do also have independent persons, not attached to any affiliated organisation, who are prepared to serve as a director/trustee. The ethos of balancing the numberof 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 witha relatively balanced & unbiased view so that the interestsof the wider community are taken into consideration alongside those of the clubs. All members of the Management Committee give their time voluntarily & 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 witha recommendation from the remaining directors of the Management Committee.

The more traditional business skills are well represented on the Management Committee & to maintain this broad skill mix, members of the Management Committee are requested to provide a list of their skills & in the event ofa particular skill being lost due to retirements, we would look to individuals with similar skills to those lost for election to the Management Committee. Nevertheless, the Management Committee is always on the lookout for new blood with skills which compliment those held by the existing Committee.

Members of the Management Committee

The Management Committee, who are directors for the purpose of company law & trustees for the purpose of charity law, who served during the year are shown above on page 1.

Director/Trustee Induction and Training

Most trustees are already familiar with the practical workof the Charity having been encouraged to join by affiliated organisationsof which they are active members, so are reasonably familiar with activities across the sites.

A O&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

In addition to the Management Committee, each affiliated organisationis also asked to select Members to the Charity. This therefore createsa different group of people whose responsibility it is to:

provide an independent oversight or challenge to the Management Committee
- voice opinions about the running of the Charity
vote on decisions at AGM’s and other general meetings. Whilst not entithed to vote in Management Committee meetings, they can still attend on invite

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

Risk Management

Where required, systems or procedures have been established to mitigate the risks the Charity faces. Internal 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.

Organisational Structure

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

A scheme of delegation has been put in place by the directors/trustees. Day to day responsibilityfor the operational management across the site rests with a paid Centre Manager who providesa detailed report to the monthly meetings around what has happened on site. We also have a paid Bar Manager whose specific responsibility is for the running of the bar & its staff and she also provides a monthly report to the monthly meetings. The Centre Manager & Bar Manager between them supervise the entire staff team and make up 2 of the 3 contracted members of staff. The remainder ofthe staff team who either work in the bar or the hatch area are on zero hours contracts.

OUR AIMS and OBJECTIVES.

Our charity's purposes as set out in the objects contained in the company’s Memorandum and Articles of Association are to:

promote for the inhabitants of Mangotsfield & the wider surrounding area the provision of facilities for, recreation, sport or other leisure time occupation of individuals who have need of such facilities & for the public at large in the interests of healthy life styles, social welfare & with the object ofincreasing[accessibility] & of advancing education, sport & improving the condition of life of the said inhabitants
establish or to secure the establishment ofa community building & to maintain and manage such a building for all activities promoted by Pomphrey Hill Community Sports Association

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

The focus of our work

The main activities across both sites continues to be the provision of wide-ranging sporting & 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 & surrounding areas in ensuring that people of all races, abilities, gender, sexuality, & backgrounds are valued & able to participate on equal terms within the centre's activities thereby building a fair, prosperous, healthy & cohesive community in which everyone has a stake. We aim to achieve this in a safe, friendly & 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 & in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims & objectives they have set.

How our activities deliver Public Benefit

Our main activities and who we help are described below.

Who uses and benefits from our services?

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

football clubs who encourage the strong involvement of both the youth & adult community (boys & men)
agirls and ladies football club has added to the diversity on offer
acricket club where again we see the strong involvement of both a youth & adult community (both girls & boys)
alocal running club & a popular Park Run venue on Saturday mornings
an outside play area for children
outside hatch & patio area offering tea & coffee facilities & small smacks
« 2 inside function rooms which can be hired out for classes during the day and functions during the evenings

Ensuring our work delivers our aims

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

Now in our 14th year, the management of the building & overall facilities has returned to normal following the pandemic. We continue to have on-going reviews of all maintenance contracts to ensure that these are in place & where possible offer best value for money to the Charity. The buildings will continue to be maintained to the high standard users have become used to. We are also reguiarly looking at our energy contracts well before the end of term with our Energy Brokers and fixing at the most preferential rates to keep costs down in the future

Priorities continue to be promoting the Association & the facilities available for hire to both local groups & private hirers & to develop the sporting aspect ofthe[site,] & 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 & are unlikely to change greatly as the overall aims & of the objectivesof the Association remain as set out previously. They are as follows:

Continued promotion & advertising of the building & grounds to make sure that the use of the facility & maximised to the benefit of the local community, to both groups & individuals
*« Ongoing promotion by the individual clubs to encourage those in the local community to become involved in a variety of sporting activities at an affordable cost & in a nondiscriminatory environment
« Ensuring that the bar facilities are maintained to the high standard people have come to expect. An important part of this ts hiring the right bar staff to meet the needs of those using the facility & to make sure that they are able to offer assistance to hirers where necessary

« The Sports Bar when in use has encouraged more togetherness for all the clubs & teams using the facilities & has allowed them to have their own space to meet socially after matches. During the week when not in use by the clubs it is a valuable space for local community users to hire as well as offering an ideal space for businesses to hire for training and meeting purposes
Demand for our Function Room continues to grow. This has been achieved namely through a mixture of marketing, word of mouth, people attending other functions & then hiring asa result of spending time in the room & somewho just “drop in” for a look. The lovely aspect of this room makes it a popular venue for all types of function & the continuing effortsof staff& trustees to ensure it is kept in a good state of repair will only add to this
« The continued provision of catering for those using the premises at competitive prices as required

ACHIEVEMENTS

The trustees are constantly on the lookout to improve facilities at the site using outside funding. We continue to benefit from Football Foundation funding & we have also in the past 12 months have had F4.1k donation from one of ourmember clubs to help with drainage improvements on the Johnsons Road site. Now in place this should help the overall drainage on the site going forward, thereby continuing to improve our overall utilisation of the pitches throughout the year.

The management of the cricket squares has now been taken back in house meaning that PHCSA has complete control again of all maintenance and work being carried on across the sites. All regular maintenance continues to be carried out on time & any remediatory activities required asa result are prioritised & acted upon as soon as possible. For example, all fire & alarm monitors have been replaced during the past 12 months as they were out of date

As part of our programmeof promoting events in the local community, part of the site now hosts the popular annual Mangotsfield Festival & helps to bring more people into the area and promote the facilitieswe run.

The continued success of the hatch keeps on growing with sales increasing over the past 12 months by 38% and is now so popular with the local community, the trustees are looking at how we can convert part of the site into a café. As mentioned in previous reports, the Charity continues to employ a number of teenagers on our sites which is giving opportunities to young people in the community to gain invaluable work & life experiences.

The trusteeshave taken on a new bar manager since the last report & she has broughta more structured approach to the management of the bar facilities & staff to the extent that losses incurred

asa result of not being open 7 days a week have been reduced and having direct impact on our financial position.

One big highlight from the past year and worthyof note has been our ability to clear in full the huge outstanding balance on one of our Electricity Accounts although in the end it took the intervention of the Energy Ombudsman to intercede on our behalf and hold the Electricity company to account.

FINANCIAL REVIEW

The trustees continue to review regularly its income & expenditure & where possible we seek to increase its income streams whilst maintaining strict control on all expenditure going out.

The headline figure is that the Charity over the past year posted a small profit overall of £4,214 which is pretty good after the large deficit last year, increasing our Net Worth to £39,843.

Income from our Charitable activities is expected to be up just over 20% on the previous year, & whilst some of this is down to Football Foundation funding not received in the previous year, much of this increase is due to the increase in hatch sales. We did lose some regular users as a result of price increases last year, but we remain committed to offering services at a competitive price & ona par with other facilities in chose proximity.

We continued to see challenges with the running of the sites particularly on the maintenance side where we continue to incur unplanned costs with machinery etc. However, we have met these challenges head on & will continue to do so going forward. During the course of the year, the Electricity deficit has also been cleared meaning that at the end of the year, the Charity has no outstanding liabilities to third parties, which is good place to be in.

Staff costs continue to rise which is partly due to the rise in MLW but also reflective that our bar staff are now more mature with the new bar manager in charge & as a result need to be paid more.

At the year end, we still have nearly E9k in Restricted Funds in our accounts to be spent, the vast majority of which needs to be spent on Ground improvements across the sites.

Principal Funding Sources

Whilst overall sales rose by about 20% during the past year, our Bar sales, for the first time since the pandemic saw a small decrease. ft continues howeverto be our principal income source, but accounts now for 39% of our annual income, down from 50% last year. The increase in our Hatch sales means that this now accounts fora further 24%of our income. The remainder of our sales income is made up of Pitch hire, our regular Community users & party/business hire & of course the Football Foundation funding.

Reserves Policy

The Charity has a requirement under the termsof 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 equates to a total sum of £7,000 in the account. During the 2024/2025 financial year, due to cashflow shortages & with the permission of SGC, part of these monies were used during the year to pay for various maintenance problems. A monthly transfer was set up to top up this account back to agreed levels by the end of the financial year.

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 & searching for various sources of funding to help us in the process. We are particularly keen at present to enhance the capabilities of the hatch which is doing really well & there are plans in the short/medium term to turn this into a café.

Responsibilities of the Management Committee

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

® select suitable accounting policies & then apply them consistently
® make judgements & estimates that are reasonable & prudent; &
® prepare the financial statements on the going concern basis unless it is not appropriate to assume that the company will continue on that basis

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

Method of Preparation of Accounts — Small Company Provisions

The financial statements are set out on pages 11 to 30.

The financial staternents have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, & in accordance with the Financial Reporting Standard 102, (effective 1" January 2016) & in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

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Approved by the Management Committee on 20TH OCTOREL 2028 B signed on its
behalf by: :
MIKE NORRIS- TREASURER
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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 2025

I report to the Trustees on my examination of the financial statements of the charitable company on pages 11 to 30 for the year ended 31 March 2025 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 17.

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

As described on page 8, 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

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 2025 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 25 October 2025

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2025

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2025, as required by the Companies Act 2006)

Current year Unrestricted Funds 2025 £ Income & Endowments from: Donations & Legacies A1 - Charitable activities A2 288,846 Other trading activities A3 - Investments A4 492 Total income A 289,338 Expenditure on: Charitable activities B2 286,631 Total expenditure B 286,631 Net income for the year 2,707 Transfers between funds C (60) Net income after transfers A-B-C 2,647 2,647 Reconciliation of funds:- E Total funds brought forward 28,245 Total funds carried forward 30,892 SORP Ref Net movement in funds	Current year Restricted Funds 2025 £ 21,464 - 457 - 21,921 20,414 20,414 1,507 60 1,567 1,567 7,384 8,951	Current year Total Funds 2025 £ 21,464 288,846 457 492 311,259 307,045 307,045 4,214 - 4,214 4,214 35,629 39,843	Prior 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

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 17 to 30 form an integral part of these accounts.

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2025

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 2024 £ 475 248,437 - 1,068 - 249,980 - 264,180 - - - 264,180 - (14,200) (6,048) (20,248) (20,248) 48,493 28,245	Prior 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	Prior 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

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 17 to 30 form an integral part of these accounts.

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2025

Pomphrey Hill Community Sports Association - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-

March 2025 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	2025 £ 4,214 (910) - 3,304	2024 £ (39,198) (1,324) -
		(40,522)

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

The notes attached on pages 17 to 30 form an integral part of these accounts.

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2025

Movements in revenue and capital funds for the year ended 31 March 2025

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 2025 £ 22,412 2,707 25,119 730 25,849 Designated Funds 2025 £ 5,833 (790) 5,043	Restricted Funds 2025 £ 7,384 1,507 8,891 60 8,951 Restricted Funds 2025 £ - - -	Total Funds 2025 £ 29,796 4,214 34,010 790 34,800 Total Funds 2025 £ 5,833 (790) 5,043	Last year Total Funds 2024 £ 66,755 (39,198)
				27,557 2,239
				29,796
				Last year Total Funds 2024 £ 8,072 (2,239)
				5,833

The purposes of the transfers to fixed asset funds are described in Note 19 to the accounts and under the accounting policy 'Accounting for capital grants and fixed asset funds'.

Summary of funds Unrestricted and Designated funds 2025 £ Revenue accumulated funds 25,849 Fixed asset funds 5,043 Total funds 30,892	Restricted Funds 2025 £ 8,951 - 8,951	Total Funds 2025 £ 34,800 5,043 39,843	Last Year Total Funds 2024 £ 29,796 5,833
			35,629

The notes attached on pages 17 to 30 form an integral part of these accounts.

Pomphrey Hill Community Sports Association - Statement of Financial Activities for the year ended 31 March 2025

Pomphrey Hill Community Sports Association

Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006

*Income* Income from operations Interest receivable 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 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	2025 £ 310,767 492 311,259 311,259 302,527 3,718 800 307,045 4,214 - 4,214 4,214	2024 £ 279,166 1,068
		280,234
		280,234
		313,987 4,645 800
		319,432
		(39,198) -
		(39,198)
		(39,198)

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 17 to 30 form an integral part of these accounts.

| |

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

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SORP
Note Ref 2025 2024
F £
Fixed assets A
Tangible assets 9 AG 41,419 14,127
Current assets B
Stocks B41 2244 4,230
Debtors 11 ~B2 16,415 15,150
Cash at bank and in hand Ba 29 404 29,503
Total current assets #7153 48,683
Creditors: amounts falling due within
one year 2 Cl (18,629) (27,181)
Net current assets 28,524 21,502
The total net assets of the charity 39,643 35,629
The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted funds
Restricled Revenue Funds 16 «D2 8.951 ¥ (364
4,951 7 384
Unrestricted Funds
Unrestricted Revenue Funds 16 «D3 25,649 22,412
25,849 22,412
Designated Funds
Designated Fixed Asset Funds 16 «D3 5,043 5,833
5.043 5,833
Total charity funds 39,843 35,629
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The 'SORP Ref indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

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

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts,

The charity ig Subject to Independent Examination under chanty legislation, and the report of the Independent Examiner is on page 10

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

mM \ Trustee Approved by the board of trustees onéo/ic/ 2025

The notes attached on pages 17 to 30 form an Integral part of these accounts.

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2025

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.

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2025

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 9.

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.

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2025

Creditors and provisions

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

Cash and bank balances

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

Leasing and hire purchase contracts and commitments

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

Pensions - defined contribution schemes

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

Fund Accounting

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

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

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

There are no endowment funds.

2 Liability to taxation

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

3 Winding up or dissolution of the charity

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

4 Net surplus before tax in the financial year

Net surplus before tax in the financial year
	2025	2024
	£	£
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets	3,718	4,645
Pension costs	423	348

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2025 5 Staff costs and emoluments

*Salary costs* 2025 £ Gross Salaries excluding trustees and key management personnel 89,176 Employer's operating costs of defined contribution pension schemes 423 Total salaries, wages and related costs 89,599 *Numbers of full time employees or full time equivalents* 2025 The average number of total staff employed in the year was 34 *The estimated equivalent number of full time staff deployed in different activities in the year was:-* Engaged on charitable activities - Bar staff 4 Engaged on charitable activities - Hatch staff 4 Engaged on management and administration 1 *The estimated full time equivalent number of all staff employed as above* 9	2025 £ 89,176 423	2024 £ 81,430 348
	89,599	81,778
	2025 34	2024 29
		3 2 1
	9	6

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.

6 Defined contribution pension schemes

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

7 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.

8 Deferred income - Unrestricted and Designated funds

Opening Deferrals £ 8,998	Released from prior years £ 8,998	Received less released in year £ 7,722	Deferred at year end £ 7,722
8,998	8,998	7,722	7,722
g Opening Released Deferrals from prior years £ £ - -		2025 £ 7,722	2024 £ 8,998
		Received less released in year £ 8,998	Deferred at year end £ 8,998
-	-	8,998	8,998
		8,998	-

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2025

9 Tangible fixed assets

Property improvements £ 3,003 -	Equipment £ 29,118 910	Playground/ outside assets £ 24,679 -	Total £ 56,800 910
3,003	30,028	24,679	57,710
2,596 61	21,818 2,052	18,259 1,605	42,673 3,718
2,657	23,870	19,864	46,391
346	6,158	4,815	11,319

407	7,300	6,420	14,127
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

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2025

10 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 11 Debtors Trade debtors Prepayments and accrued income 12 Creditors: amounts falling due within one year Trade creditors Accruals Deferred Income - Unrestricted & designated funds PAYE, NIC VAT and other taxes Other creditors 13 Income and Expenditure account summary At 1 April 2024 Surplus after tax for the year At 31 March 2025	2025 £ 2,244	2024 £ 4,230
	2,244	4,230
	2025 2024 £ £ 2,244 4,230 *Stocks*
	2,244	4,230
	2025 £ 9,091 6,324	2024 £ 8,105 7,045
	15,415	15,150
	2025 £ 3,651 3,882 7,722 2,678 696	2024 £ 13,110 3,606 8,998 805 662
	18,629	27,181
	2025 £ 35,629 4,214	2024 £ 74,827 (39,198)
	39,843	35,629

14 No related party transactions

There were no transactions with related parties in the year.

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2025

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

Unrestricted funds £ 6,276 38,202 (18,629)	Designated funds £ 5,043 -	Restricted funds £ - 8,951 -	Total Funds £ 11,319 47,153 (18,629)
25,849	5,043	8,951	39,843
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

16 Change in total funds over the year as shown in Note 15 , analysed by individual funds

Funds brought forward from 2024 £ 22,412 5,833	Movement in funds in 2025 See Note 17 £ 2,707 -	See Note 18 £ 730 (790) Transfers between funds in 2025	Funds carried forward to 2026 £ 25,849 5,043
28,245	2,707	(60)	30,892
6,634 750	300 192 750 265	- - - 60	6,934 942 750 325
7,384	1,507	60	8,951

35,629	4,214	-	39,843

Pomphrey Hill Community Sports Association

Notes to the Accounts for the year ended 31 March 2025

17 Analysis of movements in funds over the year as shown in Note 16

*Unrestricted and designated funds:-* Unrestricted Revenue Funds *Restricted funds:-* Pitch improvements 500 club Benches/Hatch outdoors furniture Fundraising for building improvements	Income 2025 £ 289,338 20,714 192 750 265	Expenditure 2025 £ (286,631) (20,414) -	Other Gains & Losses 2025 £ - - -	Movement in funds 2025 £ 2,707 300 192 750 265
	311,259	(307,045)	-	4,214

18 Details of transfers between funds in

To/(from) Designated Fixed Asset Funds To/(from) Restricted Revenue Funds 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 16 above are:-*	2025 £ 730 (790) 60
	-

Transfers comprise the release of fixed asset funds to unrestricted revenue funds representing an amount to offset the depreciation cost of assets funded by grants and an amount transferred to the fundraising reserve from bar takings at a fundraising event.

19 The purposes for which the funds as

Unrestricted and designated funds:-

These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. The purpose of these funds is described under the accounting policy Designated Fixed Asset Funds 'Accounting for capital grants and fixed asset funds'.

Restricted funds:-

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

20 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.