## **Carlisle Villa** (Formerly Christus Rex) **Amateur Boxing Club**
## **Trustees annual report year ending 30 Nov 2023**
The Trustees of Carlisle Villa Amateur Boxing Club Charity present their annual report and accounts for the year ending 30 November 2019 and confirm they comply with the requirements of the Charities Act 2011, the trust deed and the Charities SORP (FRS 102).
## **OUR AIMS**
The Boxing club operates under the rules of its NGB (England Boxing) a scheme which is sealed by the charity commissioners for England and Wales in November 2010 which include the regulation for appointment of trustees.
The objective of the Club is the promotion of physical health and fitness by providing facilities for coaching and training the sport of Amateur Boxing at its premises in Carlisle. The Club is open to anyone in the community who wishes to train in boxing regardless of their ability.
All equipment is provided by the club free of charge, those who attend simply pay an attendance fee of £1 for a session.
The members are coached with the aim they attain the standard required to compete in amateur boxing competitions. However those who do not wish to take part in bouts and competitive tournaments may simply attend training sessions.
We aim, through our beginner, junior, intermediate and senior classes, to provide first class coaching to male and females from the ages of 5 to 40. We seek to provide a structured safe environment that develops our member’s capabilities, competences and skills. Throughout our training and other activities, we provide an environment where every individual can develop and fulfil his or her potential, building their self-confidence and inculcating a desire to contribute to the wider community. In so doing, we prepare our junior members for the opportunities, responsibilities and experience of later life.
## **OUR OBJECTIVES**
Our objectives are set to reflect our aims and the ethos of the Club. It is important to us that we maintain and enhance the sporting success of the Club. This objective is, however, set in the context of the broader goals we set out for the Club and its participants. In setting out our objectives and planning our activities out Trustees have given careful consideration to the Charities Commission’s general guidance on public benefit and in particular to its supplementary public benefit guidance on fee-charging.
## **Our Key objectives for the year included:**
- To provide boxing and fitness sessions for those that cannot afford gym membership.
- To enhance and improve the training for competing boxers.
- To develop the nursery/beginners class who are the future of the Club.
- To keep the the club minibus serviceable to ensure reliable transport to events.
- To increase participation in all classes.
- To continue playing our part in the community through our community access and service programmes.
- To develop our Mental Health initiative.
## **Community Access**
We see Carlisle Villa ABC as part of the wider community and where we can assist the community without detriment to advancing the boxing skills of our boxers we are delighted so to do. Our coaches run 5 sessions a week free of charge to male and female who wish to keep fit through boxing based fitness and charge a small fee to individuals who would not otherwise partake in physical activity. The Club has continued with HIIT classes and Woman’s Only boxercise classes which continue to be popular.
The Club continue to support local schools by providing coaches to PE classes as an alternative to main stream sports which is always well received by all the pupils.
The Club has also introduced a mental health initiative that provides boxing based fitness sessions to anyone who has mental health issues.
## **Environmental Initiatives: Recycling used drinks bottles.**
The Club encourages all groups to recycle their used plastic bottles by providing a “green bag” which is disposed of at the local recycling centre once full.
We hope that by setting a good example as a club, we can help to influence the expectations and behaviour of our members as future citizens and leaders providing public benefit.
## **OUR FINANCES**
As a charity the parents of our members have the assurance that all income of the Club must be applied for boxing training/coaching purposes. The financial benefits we receive from tax exemptions are all applied to sporting recreational purposes and indirectly help us to maintain our low fee policy and coaching/competing programme.
## **Development and Maintenance**
The biggest financial outlay this year was the upgrading of the gymnasium this was an essential purchase as the club has outgrown the gym.
Updating the worn out equipment was expensive over the year once again, a lot was spent on upgrading gloves, bags and various other gym equipment.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Committee, are responsible for the overall management and control of the Carlisle Villa Amateur Boxing Club Charity and meet at least 6 times a year. The work of implementing most of their policies is carried out by the trustees who meet monthly.
All committee members give their time freely and no expenses were paid in the year for coaching. No coach or person connected with the Club received any financial benefit from their time spent at the Club.
## **FUTURE PLANS**
The Committee intend to continue their current training practices of maintaining their current position in a competitive sport by continuing to provide high quality coaching for our members. Being able to provide good competition a good number of local champions and potential National champions. The Trustees and senior coaches continue to review the training programme to ensure that the sessions remain appropriate for our boxer’s development.
## **OUR ETHOS, STRATEGY AND POLICIES**
Our Trustees are responsible for setting a strategy for achieving the objectives they have set. The focus of our strategy is on the development of our boxers, their continued high level of boxing achievement and to further widen access to the local community. In taking forward our strategy we: Ensure the range of activities available to our members are stimulating and challenging: Invest in equipment and infrastructure of our Club;
Co-operate and share resources with local schools and continue to review and develop or relationship with the local council and sporting foundations in the City. We must also ensure access to individuals from all backgrounds.
## **Our Ethos: is of a caring Club serving our local community.**
Carlisle Villa ABC is a charity which seeks to benefit the public through the pursuit of its stated aims. Our fees are set at a level to ensure the financial viability of the Club and at a level that is consistent with our aim of promoting community participation in healthy recreation, in particular by the provision of facilities for coaching and training the sport of amateur boxing and to offer competitive opportunities in boxing to boys and girls, men and women.
Our Club welcomes individuals from all backgrounds. To admit a prospective member we need to be satisfied that our Club will be able to train and develop a prospective boxer to the best of their potential in line with the general standards achieved by their peers. Entrance assessments are undertaken to satisfy ourselves and parents that potential members can cope with the pace of learning and benefit from the training we provide. An individual’s economic status, gender, ethnicity, race, religion or disability do not form part of our assessment processes.
We are an equal opportunity organisation and are committed to a working environment that is free from any form of discrimination on the grounds of colour, race, ethnicity, religion, sex, sexual orientation or disability. We will make reasonable adjustments to meet the needs of coaches or members who are or become disabled. Our Club is committed to safeguarding and promoting the welfare of our members and expect all coaches to share the commitment.
Parents are given regular information about their child’s progress through to the end of the season reports. We maintain regular contact with parents throughout the year through informal contacts and through our newsletter. Older members have a Club Captain responsible for enforcing our very vigorous no bullying policy.
## **ACCESS POLICY**
It is important to us that access to the training we offer is not restricted to those who can afford our training fees. We believe our members benefit from learning within a diverse community. A great deal of learning occurs through social interaction, conversation and shared experiences which helps our members develop an understanding of the perspectives of other people that will be vital in their adult lives. Our attendance fees policy contribute to a widening of access to the coaching we offer and the facilities we enjoy.
## **REVIEW OF ACTIVITIES AND ACHIEVMENTS Boxer’s numbers and fees:**
Our training continues to be split into 4 groups, nursery, and beginners, intermediate and senior boxers. Due to the high numbers still wishing to start boxing we have continued with “The Nursery class”, individuals from 5 years plus can attend this class, it continues to be very popular. The beginner’s class has 8 new members, the intermediate session has increased also with 7 new members on last season. The senior session has doubled in numbers making use of the new extension.
Our attendance fee remains the same for under 17’s and the unemployed at £1 a session, seniors pay £2 a session.
The highlights of the year included: 6 North West Region Champions. 1 National Elite champion. 1 National Youth Finalist.
## **COMMITTEE AND CHARITY TRUSTEES**
The Trustees and the committee are Carlisle Villa Amateur Boxing Club Charity. New committee members are appointed by the existing committee. All members below have served throughout the year unless stated otherwise:
## **Trustees’**
Mr G Graves (Chairman from 1st Sep 2015) Mr Brian Sanderson (Secretary from 7th Aug 2011) Mr J Brennan (Treasurer from 7th Aug 2011) **Committee Members:** Mr J Byers Mr J Andrews Mr G Johnson Mr N Thorneycroft Mr T Dunn Mr D Abbott Mr D Howse
Honourable Secretary Mr Brian Sanderson CONTACT DETAILS Address: 8 Quebec Avenue Carlisle CA2 4EA Email: carlislevillaabc@hotmail.com Registered Charity No1140493
## **PROFESSIONAL ADVISERS** Bankers:
Barclays Bank Plc English Street Carlisle CA3 8JX
## **Solicitors:**
Burnetts 6 Victoria Place Carlisle CA1 1ES
## **Accountants:**
Emmerson & Co
Chartered Accountants Windy Haugh Station Road Brampton Carlisle CA8 1 EZ
Registered number 07427593
Carlisle Villa Amateur Boxing Club Company limited by guarantee
Report and Unaudited Accounts
30 November 2023
## **Carlisle Villa Amateur Boxing Club Company limited by guarantee Report and accounts Contents**
||**Page**|
|---|---|
|Company information|1|
|Directors' report|2|
|Independent Examiner's report|3|
|Statement of financial activities|4|
|Profit and loss account|5|
|Balance sheet|6|
|Statement of changes in equity|7|
|Notes to the accounts|8|
## **Carlisle Villa Amateur Boxing Club Company limited by guarantee Company Information**
## **Directors**
Mr J Brennan Mr B Sanderson
## **Secretary**
Mr B Sanderson
## **Accountants**
Emerson & Co Windyhaugh Station Road Brampton Cumbria CA8 1EZ
## **Registered office**
8 Quebec Avenue Carlisle Cumbria CA2 4EA
## **Registered number**
07427593
1
**Carlisle Villa Amateur Boxing Club Registered number: 07427593 Directors' Report**
The directors present their report and accounts for the year ended 30 November 2023.
## **Principal activities**
The company's principal activity during the year continued to be that of an amateur boxing club. The club has charitable status (Charity Commission Registered No 1140493)
## **Directors**
The following persons served as directors during the year:
Mr J Brennan Mr B Sanderson
## **Small company provisions**
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 23 August 2024 and signed on its behalf.
Mr J Brennan Director
2
## **Carlisle Villa Amateur Boxing Club**
## **Independent Examiner's report to the Trustees of Carlisle Villa Amateur Boxing Club for the year ended 30 November 2023**
I report on the accounts of the charity for the year ended 30 November 2023 which are set out on pages 2 to 9.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ("the Act"). The charity's trustees consider that an audit is not required under section 144 of the Act and that an independent examination is needed. It is my responsibility to examine the accounts as required under section 145 of the Act, to follow the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act, and to state whether particular matters have come to my attention.
## **Basis of Independent Examiner's statement**
My examination is carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
## **Independent Examiner's statement**
In connection with my examination, no material matters have come to my attention which gives me - the accounting records were not kept in accordance with Section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 accounts to be reached.
Claire Emerson BA (Hons) ACA CTA Emerson & Co Chartered Accountants Windyhaugh Station Road Brampton Cumbria CA8 1EZ
23 August 2024
3
## **Carlisle Villa Amateur Boxing Club Statement of financial activities for the year ended 30 November 2023**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
S23
S24
**_Total funds carried forward_**
Separate material expense item
Other
**_Total_**
**Net income/(expenditure) before tax for the**
**reporting period**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s
own use
**_Net movement in funds_**
Total funds brought forward
Charitable activities
**Income**
**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of income
Other
**_Total_**
Raising funds|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|
**Total**
**funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
**Total**
**funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|
||65,748|-|-|65,748|59,575|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||-|-|-|-|
||65,748|-|-|65,748|59,575|
|||||||
||-|-|-|-|-|
||37,184|-|-|37,184|22,334|
|||||||
||4,931|-|-|4,931|4,132|
||42,115|-|-|42,115|26,466|
|||||||
||23,633|-|-|23,633|33,109|
||-|-|-|-|-|
||23,633|-|-|23,633|33,109|
||-|-|-|-|-|
||23,633|-|-|23,633|33,109|
||-|-|-|-||
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||23,633|-|-|23,633|33,109|
|||||||
||149,034|-|-|149,034|115,925|
||172,667|-|-|172,667|149,034|
4
## **Carlisle Villa Amateur Boxing Club Profit and Loss Account for the year ended 30 November 2023**
|**Turnover**
Cost of sales
**Gross profit**
Administrative expenses
**Operating profit**
**Profit before taxation**
Tax on profit
**Profit for the financial year**|**2023**
**£**
65,748
(20,846)
44,902
(21,269)
23,633
23,633
-
23,633|**2022**
**£**
59,575
(14,948)|
|---|---|---|
|||44,627
(11,518)|
|||33,109|
|||33,109
-|
|||33,109|
5
**Carlisle Villa Amateur Boxing Club Registered number:** 07427593 **Balance Sheet as at 30 November 2023**
|**Notes**
**Fixed assets**
Tangible assets
3
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
4
**Net current assets**
**Net assets**
**Capital and reserves**
Profit and loss account
**Shareholder's funds**|35,629
(300)|**2023**
**£**
137,338
35,329
172,667
172,667
172,667|66,953
(300)|**2022**
**£**
82,381
66,653|
|---|---|---|---|---|
||||||
|||||149,034|
|||||149,034|
|||||149,034|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has 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 accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr J Brennan Director Approved by the board on 23 August 2024
6
## **Carlisle Villa Amateur Boxing Club Statement of Changes in Equity for the year ended 30 November 2023**
|**At 1 December 2021**
Profit for the financial year
**At 30 November 2022**
**At 1 December 2022**
Profit for the financial year
**At 30 November 2023**|**Share**
**capital**
**£**
-|**Share**
**premium**
**£**
-|**Re-**
**valuation**
**reserve**
**£**
-|**Profit**
**and loss**
**account**
**£**
115,925
33,109|**Total**
**£**
115,925
33,109|
|---|---|---|---|---|---|
||-|-|-|149,034|149,034|
||-|-|-|149,034
23,633|149,034
23,633|
||-|-|-|172,667|172,667|
7
**Carlisle Villa Amateur Boxing Club Notes to the Accounts for the year ended 30 November 2023**
## **1 Accounting policies**
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
## _**Turnover**_
Turnover represents the value of funds receivable and put to use for charitable purposes.
## _**Tangible fixed assets**_
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
|Property improvements|over 50 years|
|---|---|
|Motor vehicles|15% reducing balance|
## _**Creditors**_
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.
|**2**
**Employees**
Average number of persons employed by the company
**3**
**Tangible fixed assets**
**Property**
**improvement**
**s**
**£**
**Cost**
At 1 December 2022
70,000
Additions
59,588
At 30 November 2023
129,588
**Depreciation**
At 1 December 2022
1,400
Charge for the year
2,564
At 30 November 2023
3,964
**Net book value**
At 30 November 2023
125,624
At 30 November 2022
68,600|**2023**
**Number**
0
**Motor**
**vehicles**
**£**
26,400
-
26,400
12,619
2,067
14,686
11,714
13,781|**2022**
**Number**
0|
|---|---|---|
|||**Total**
**£**
96,400
59,588|
|||155,988|
|||14,019
4,631|
|||18,650|
|||137,338|
|||82,381|
8
## **Carlisle Villa Amateur Boxing Club Notes to the Accounts for the year ended 30 November 2023**
|**4**|**Creditors: amounts falling due within one year**|**2023**|**2022**|
|---|---|---|---|
|||**£**|**£**|
||Trade creditors|300|300|
## **5 Other information**
Carlisle Villa Amateur Boxing Club is a private company limited by shares and incorporated in England. Its registered office is:
8 Quebec Avenue Carlisle
Cumbria CA2 4EA
9
## **Carlisle Villa Amateur Boxing Club Detailed profit and loss account for the year ended 30 November 2023**
_This schedule does not form part of the statutory accounts_
|**Sales**
Cost of sales
**Gross profit**
Administrative expenses
**Operating profit**
**Profit before tax**|**2023**
**£**
65,748
(20,846)
44,902
(21,269)
23,633
23,633|**2022**
**£**
59,575
(14,948)|
|---|---|---|
|||44,627
(11,518)|
|||33,109|
|||33,109|
10
## **Carlisle Villa Amateur Boxing Club Detailed profit and loss account for the year ended 30 November 2023**
_This schedule does not form part of the statutory accounts_
|**Sales**
Subscriptions
Shows
Donations and fundraising
Holiday and food programme funding
**Cost of sales**
Show and presentation expenses
Championship expenses
Registration fees
Holiday and food programme expenses
**Administrative expenses**
Employee costs:
Staff training
Motor and travel expenses
Premises costs:
Rates and utilities
Light and heat
General administrative expenses:
Subscriptions
Insurance
Sundry equipment
Repairs and maintenance
Depreciation
Sundry expenses
Legal and professional costs:
Accountancy fees|**2023**
**£**
13,504
28,550
11,976
11,718
65,748
7,728
620
780
11,718
20,846
310
2,402
2,712
254
2,031
2,285
25
572
10,652
79
4,631
13
15,972
300
300
21,269|**2022**
**£**
9,579
19,485
23,980
6,531|
|---|---|---|
|||59,575|
|||5,798
1,926
693
6,531|
|||14,948|
|||-
2,796|
|||2,796|
|||183
2,325|
|||2,508|
|||95
435
1,302
237
3,832
13|
|||5,914|
|||300|
|||300|
||||
|||11,518|
11
## **Carlisle Villa Amateur Boxing Club**
## **Independent Examiner's report to the Trustees of Carlisle Villa Amateur Boxing Club for the year ended 30 November 2023**
I report on the accounts of the charity for the year ended 30 November 2023 which are set out on pages 2 to 9.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ("the Act"). The charity's trustees consider that an audit is not required under section 144 of the Act and that an independent examination is needed. It is my responsibility to examine the accounts as required under section 145 of the Act, to follow the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act, and to state whether particular matters have come to my attention.
## **Basis of Independent Examiner's statement**
My examination is carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a Comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and Consequently no opinion is given as to whether the accounts present a 'true and fair' view and the Report is limited to those matters set out in the statement below.
## **Independent Examiner's statement**
In connection with my examination, no material matters have come to my attention which gives me - the accounting records were not kept in accordance with Section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 accounts to be reached.
Claire Emerson BA (Hons) ACA CTA Emerson & Co Chartered Accountants Windyhaugh Station Road Brampton Cumbria CA8 1EZ 23 August 2024