Charlty registration number 1143054
Company reglstratlon numb8r 07447106 (England and Wales)
COCKLESHELL COMMUNITY SPORTS CLUB
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

COCKLESHELL COMMUNITY SPORTS CLUB
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Rebecca Parkyn
Jayne Marie Mills
John Cronin
(Appointed 10 Novernber
2023)
(Appointed 6 November
2023}
(Appointed 10 Novèrnber
20231
Joanna Hindson
Jennifer Verhlesl
Charlty number
1143054
Company number
07447106
Reglstorèd offlce
35-37 St Simon's Road
Southsea
Hampshire
P05 2PE
Independent examlner
Claire NonNood Bsc FCAATII
Jones Avens Limited
Plper House 4 Dukes Court
Bognor Road
Chichester
Wesl Sussex
P019 8FX

COCKLESHELL COMMUNITY SPORTS CLUB
CONTENTS
Page
Trustees, reptrrt
Independent examiner's report
Slalemenl of financial activities
Balance sheet
Notes lo the financial slalements
6-12

COCKLESHELL COMMUNITY SPORTS CLUB
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The Trustees present their annual report and financlal slalements for thè year ended 31 March 2023.
The financial slalemenls have been prepared in accordance with the accounllng policies sel out Sn note 1 to the
financial slalemenls and comply with the charity's Memorandum and Articles Of Associallon. the Companies Act
2006 and "Accounting and Reporting by Charities.. Statement of Recommended Piaclice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol
Ireland IFRS 102} leffective 1 January 20191"
Oblèctlves and actlvities
The charity's objects, as sel out in the Articles of Association, 8re to..
To continue to provide and develop playing fields for the use of SkX)rting organisallons. schools and the
general public.
To support Ioc81 charities and charftsble organisatlons by the provision of facilities.
To develop and improve the facilities available lo all.
To develop liaisons with other organisalions by sharing resources and facilities
To eonlinue a programme of regular mainlgnance on the sile.
The Trustees hav& pald due regard lo guidance issued by the Charity Commission in d8clding what activltle8 the
charity should undertake.
Achlevements and perfomian¢•
Cocklesh611 Community Sports Club was indebted this year lo the hirers of our grounds for don8ilons lolallin9
£17,821 which guaranteed the Club's surviv81 in the absence of any reslricled grants In the year.
The company would also like to thank the representatives from all organisations who use the grounds for their
continued support Induding help in maintaining the grounds and in the management of the company which is
undertaken purely on a voluntary basis.
Flnancial review
The princlpal funding source 58 from the silg and pitch lelling charges.
In addition, donations hav& been fec8iv8d from Mayville Hlgh School Ltd and Meon Milton Fty)Iball Club, which
have been used for the general running of Cockleshell Community Sports Club and toward goal nels and the
maintenance of the pitch respectively.
The resul￿ ar8 shown in the financlal stalemenls.
It is the policy of the charity that unrestri¢led fur)ds which have not been deslgnated for a speclfic use should be
maintained al a level equivalent lo between three and six month's expenditure. The Trustees consider that reserves
al Ihls level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's
curronl activities while considtsralion is given lo ways in which additional funds may be raised. This level of resgrves
has been maintained throughout the year.
The Trustees have assessed the rnajor risks lo which the charity is exposèd, and are satlsflèd that systems are In
place lo miligale exposure lo the major risks.
Plans for futur8 perlods
The company will continue to maintsin the facilities available during the duration of th& lease and make ongolng
repairs to the premises.
The rugby pavilion will be renovated during 2024.

COCKLESHELL COMMUNITY SPORTS CLUB
TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Structure. govemance and managèmont
The charity is a company limited by guarantee, sel up on 22 November 2010 and is a registered charity. The charity
is controlled by its goveming documonl, as amended on 7 November 2023.
The company provides sporting facilities for the benefit of schools, sporting clubs and association and the general
public. Trusl86s meetings are held r&gularly lo review the work of thè charity and tha facllllles available.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to
the dale of slgnature of the financial statements were..
Rebecca Parkyn
John William Deibel
Jayne Marie Mills
John Cronin
Joanna Hindson
Jennrfer Verhiesl
{Resigned 3 February 20231
(Appointed 10 November 20231
IAppoinl8d 6 November 20231
(Appointed 10 November 20231
The Trustees are recruited from the local business communSty for their individual skills and lo enable them lo be
satisfied that they can fulfil their dulles.
None of the Trustees has any beneficiol interest in the company. All of the Trustees arè members of the company
and guarantee to contribute £10 in the event of a wlndlng up.
The five Iruslees mget regularfy and having considered matters make buslness decisions based upon a malorily
basis.
Suitable training and information is extended to trustees.
Trustees.
os approved by the Board of Trustees.
Rebecca Parkyn
Trustee
Dale..

COCKLESHELL COMMUNITY SPORTS CLUB
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF COCKLESHELL COMMUNITY SPORTS CLUB
I report lo the Tru8tee8 on my examination of Ihe financl81 statements of Cockleshell Community Sports Club (the
charityl for the year ended 31 March 2023.
Responslbllities and basls of rèport
As tha Trustees of the charity land also ils directors for th8 purposes of company lawl you ar8 r8sponsibla for the
pr&parallon of the financial statements in a¢cordan¢& with the requirements of the Companigs Act 20(￿ {th8 2006
Acll.
Having satisfied mysolf that the fin8nclal statements of the charity are not required lo be audit￿1 under Part 16 of
the 2006 Act and are eligible for independent examination. I report in respect of my examination of the charity's
financial statements carried out undtsr section 145 of the Charities Ad 2011 Ilhe 2011 Acll. In carrying out my
examination I have followed all the applicable Directions given by the Charity Commission under section 145151{bl
of the 2011 Act.
Independent examlnerfs statomant
I have ¢ompleled my examlnalion. I confirm that no matters have come to my attention in Connectic￿ with the
examinallon givlng me cause lo believe that in any moterial res￿¢1..
accounting records were not kept In respect of the charity as requir8d by se￿10n 386 of the 2006 Act.. or
the financial statements do not accord with thos& rtscords,. or
the flnancSal statements do not comply with the accounllng requlrements of section 396 of the 2006 Act other
than any requirement that the accounts give a true and faSr view which Is not a matter considered as part of an
irKlepend&nl examination., or
the ffnanclal slalements have not been prepared in accordance wkh the methods and principles of the
Statement of Recommended Practice for accounllng and reporting by charities applicab￿ lo ch8rSlles
preparing their accounts in accordance with tho Financlal Reporting Standard applicable in the UK a￿1
Republic of Ireland IFRS 1021.
I have no concems and have come across no other matters in connection wlh the examination lo which allenlion
should b& drawn in this report in ord&r to Bnable a proper undèrstanding of the financial statements lo be reached.
Clalre Norwood Bsc FCA ATII
Jones Avens Limited
PSper House 4 Dukes Court
Bognor Road
Chichester
Wesl Sussex
P019 8FX
Dated..
2711112023

COCKLESHELL COMMUNITY SPORTS CLUB
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted
funds
2023
Unrestricted Restricted
funds
funds
2022
2022
Totsl
2022
Notes
Donations and legacies
Charitable a¢livilies
Other income
17,821
39,305
36.467
128,241
41,995
13,083
128,241
41,995
13,083
Total incom
93,593
183,319
183,319
Charitable aclSvllles
92.443
61,256
61,256
Other
10
915
Total expond5ture
93,358
61,256
61.256
Gross transfers between funds
Net In¢ome for the yearl
Net movemant In funds
40,000
140,0001
235
162,063
140,0001
122.063
Fund balances al 1 April 2022
186,197
24,134
40.000
64.134
Fund balances at 31 March 2023
186,432
186,197
186,197
The slalemenl of financial aclDiilies includes all gains and losses recognised in the year.
All income and expenditure deriv& from conlinulng actlvllies.
The slalemenl of finar)cial activities also complies wlth the requlrements for an Income and expenditure account
under the Companies Act 2006.

COCKLESHELL COMMUNITY SPORTS CLUB
BALANCE SHEET
ASAT31 MARCH 2023
2023
2022
Notes
Flxed as6ets
Tangible assets
12
243.796
227.199
Current assets
Debtors
Cash al bank and in hand
13
508
26,024
237
50.228
26,532
50,465
Credltors- amounts falllng due wlthln
onè year
15
117,128}
112,6991
Nel current assets
9,404
37,766
Totsl assets less current Ilabllltl•s
253,200
264,965
Credltors: amounts falllng due after
morè than one y•ar
16
{66,7681
178,7681
Net assets
186,432
186.197
Incomè funds
Unfeslricled funds
186,432
186,197
186,432
186,197
The company is entitled lo the exemption from the audll requirement conlalned In sectlon 477 of the CompanSes Act
20(￿, for the year ended 31 March 2023.
The director acknowledges her responsibililles for complying with the r￿uIreMents of the Companies Ael 2006 with
respect to accounting records and the preparation of financial slalem8nt8.
The members have not required the company to obtain an audll of ils financial slalem8nts for the y8ar in question In
accordance wlth sectlon 476.
These financial slalemenls have been prepared in accordance with the provisions applicable lo companies Subject
to the small companies regime.
rinanc
ents were approved by the Trustees on
Rebecca Parkyn
Trustee
Company reglstratlon number 07447106

COCKLESHELL COMMUNITY SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
Charlty Informatlon
Cockleshell Community Sports Club is a PTivale company limited by guaranlep incorporaled in England and
Wales. The registered office is 35-37 Sl Simon's Road, Soulhsea, Hampshire. P05 2PE.
1.1 Accountlng Conventlon
The financial stslemenls have been prepared in accordance with the charity's tgoverning documentl, the
Companies Act 2006, FRS 102 °The Financial Reporting Standard applicable in the UK and Republic of
Ireland. I'FRS 102 } and the Charlties SORP "Accounting and Reporting by Charities.. Slalement ol
Recommended Pra¢tlc8 applicable lo charities prgparing their accounts in accordanc8 with th8 Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}" leffecliva 1 January 20191. The
Charity is a Publi¢ Btsnefit Entity 88 defined by FRS 102.
The chadty has tsken advantage of the provlslons In the SORP for charilles not lo prepare a Statement of
Cash Flows.
The financial statements are prepared in sterling, which is the funclional currency ol the charity. Monetary
amounts in these financial ststements are rounded lo the nearest £.
Th8 financial slalèment8 have been prepared und&r historical cost convention. The Principal accounting
policies adopted are sèl out below.
1.2 Golng ¢on¢em
Al th& lime of approving the financial slalemenls, the Trustees have a reasonable expectstion that the charity
has adequate resources lo continue in opèrational existence for the foreseeable future. Thus the Trustees
Continue lo adopt th& going concern basis of accounting in preparing the financial ststements.
1.3 Chorltable funds
Unreslricled funds are availabl8 for usè at th8 discrètion of the Truslg8s in furtheranc8 of Ih&ir charitable
objectThies.
Reslrided funds are subl&cl lo specific condllions by donors as to how they may be used. The purposes and
uses of the reslrScled funds are sel out in the notes to the financial 8lalements.
Endowment funds are subject to specific conditions by donors that the capllal musl be mainlaSned by th8
charity.
1.4 Income
Income is recognised when the charity is ￿gallY enlilled lo il aftor any porformanc8 conditSons have be8n mel,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on re￿ipl. Other donations are recognised once the charity has been notified
of the donation. unless perfomian¢e conditions require (Jeferral of the amount. Income tsx recoverable in
relation to donations received under GiflAid or deeds of covenaTrl is recognised at Ihe time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending dislribulion,
the amount is known. and receipt is expected. If the amount is not known, th6 legacy is Ireat8d as a
contingent asset.

COCKLESHELL COMMUNITY SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng poll¢le$
Icontlnued)
1.5 Expènditure
Liabilities are recognised as expendSlure as soon as there Is a legal or constructive obligation commltting the
charity lo th81 expenditure. it is probable that a transfer of economic benefits will be required in selllemenl and
the amount of the obligation can be measured reliably.
All expenditure Is dea￿ with on an accruals basis. and allocated to the approprlate headlng in the flnancial
slalements.
Governance costs are those associated wSlh conslilulional and ststulory requirements.
1.6 Tanglble fixed assets
Tangible fixed assets are initially measured al cost and subsequently measured al cosl or valuation. nel of
depreciation and any impairment losses.
Depreciation is recognised so as lo writè off the cost or valualK)n of assets less their residual values over their
useful lives on the following bases..
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
In accordance with the l&ase
80% Reducing Balance 120Q/o Reduclng Balance
20% Reducing Balance
The gain or loss arising on the disposal of an assèt is delermlned as the difference between the sale proceeds
and the carrying value of the asset, and is re¢ognised in the sialemènl of financial acllvilies.
1.7 Impalrment of flxad assets
At each reporting end dale, the charity reviews the carrying amounts of its tangible assets lo determine
whether there is any indication that thosè assets have suffered an impairment 1088. If any such indication
exists, the recovèrable amount of the asset is eslimaled in order lo determin6 the extent of the impairm8nl
loss1Sf any).
1.8 Cash and cash equlval¢nts
Cash and cash equivalents include cash in hand, deposits held al call with banks. other short-lerm liquid
investments wlth original m8lurllles of three months or less, and bank ovèrdrafts. Bank overdrafts are shown
within borrowings in current liabllilies.
1.9 Flnan¢lal instrumènt$
The charily has elected lo apply the provisions of Section 11 'Baslc Financial Instrumènts, and S￿lI0n 12
'Olher Finan¢Sal Inslrurnents Issues, of FRS 102 10 all of its financSal Inslrumenls.
Financial instruments Bre recognised in the charity's balance sheet when the charlty bècomes party lo the
conlractual provisions of the inslrumenl.
Financial assets and liabilitiès are offset, with thè net amounts presented in the financial slalernenls, when
there is a legally enforceable right lo sel off the rgwgnised amounis and there is an intention to sellle on a net
basis or lo realise the asset and sellle the liability slmultaneously.
Basle flnan¢lal assets
Basic financial assets, which include debtors and cash and bank balances. are init1a1￿ measured at
transaction price including transaction costs and are subsequently carried al amortised cost using the effedive
interest method unless the arrangement conslllules a financing Iransaclion, where the Iransadion is
measured al the present value of the future receipts discounted al a market rale of Interèst. Financi81 assets
classified as receivable within one year are not amortised.

COCKLESHELL COMMUNITY SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng pollcles
{Contlnuedl
Bo$lc flnan¢lal Ilabllltles
Basic financial liabilities, including creditors and bank loans are inllSally recognised al transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured al the present
value of the future payments discounted at a market rale of interest. Financial Ilabilllles classified 88 payable
within one year are not amortised.
Debt instruments are subsequently carried al amortlS8d Cost, using the effèctive interest rate meth(Id.
Trade creditors are obligations to Pay for goods or servic8s that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classlfled as current liabillties rf payment Is due within one
year or less. If not, they are p￿sented as non-currenl liabilities. Trade creditors are recognised inllially al
Iransaclion price and subsèquently measured al amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charills conlraclu81 obligallons explr8 or are dlscharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday enlillemenl is recognised in the period in which the employee's services are
received.
TfyrminatSon benefits ar8 recognlsed SmmedSately as an expense when thè charity Is dèmonstrably committed
to terminatp th8 employment of an employee or lo provide termination benefits.
1.11 Retirement benefits
Payments lo defined contribution retirement benefit schemes are charged as an expgnse as they fall due.
Critical accountlng èstlmatos and ludg•m&nt$
In the appllcallon of the charity's accounllng pollcies. the Trustees are required to make judgements,
estlmales and assumptions ab(yJl the carrying amount of assets and liabilities that are not readily apparent
from other sources. The eslimales and associated assumptions are based on hisiori¢al experlence and other
factors that are considered lo be relevant. Actual results may differ from these estimates.
Thè èstimates and underlying assumptions ore reviewed on an ongoing basls. Revisions to accounting
eslimales are recognised in the period in which the eslirnale Is revSsed where the ￿VIsion affects ￿lY that
period. or in the period of the revision and ILJlure periods where the revision affects both curr&nl and future
periods.
Donatlons and legacles
Unrestrfct¥d Unrestrlctgd
funds
funds
2023
2022
Donations and gifts
Grants rec&lvable
17,821
12,000
116,241
17,821
128,241

COCKLESHELL COMMUNITY SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Donatlons and legacles
Icontlnuad)
Grants receivable for core actlvities
Football Foundation
Meon Conlribulion
Mayville High School
VeDlia Fence Grant
73,492
9,678
20,000
13,071
116.241
Charltable aetlvltie5
Sports
facilities
2023
Sports
facllltle$
2022
Provision of 8POrting faalilies
39.305
41,995
othar Income
Unrestricted Unrestrl¢ted
funds
funds
2023
2022
Other income
36,467
13.083
Charltabl8 actlvltles
Sports
facllltle$
2023
Sports
facllltles
2022
Staff costs
Dgprecialion and impairment
Premises costs
14,991
19,572
56,776
11,927
20,892
27,931
91.339
60,750
Share of governancè costs Isee note 7)
1,104
506
92,443
61,256

COCKLESHELL COMMUNITY SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Support Costs
Support Governance
costs
costs
2023
2022
Accountancy
Le9al and professional
1,104
1.104
1,008
15021
1.104
1.104
506
Analysed between
Charitable activities
1,104
1,104
Trustees
None of thg Trustegs lor any persons conneded with them} recgived any remuneration or bgn8fits from the
charity during the year.
Employees
The average monthly number of employees durlng the year was:
2023
Number
2022
Number
Employment costs
2023
2022
Wages and salaries
Other pension costs
14,791
200
11,802
125
14,991
11,927
Th8r8 were no 8mpby8es whosè annual r8mun8ralion was more than £60,000.
10 Other
Unrestrlcted
funds
Total
2023
2022
Nel108s on dlsposal of tamgSble flxed assets
915
915
10-

COCKLESHELL COMMUNITY SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
11 Taxatlon
The charity is exempt frorn lax on Income and galns falling within sectlon 505 of the Taxes Act 1988 OT section
252 of the Taxation of Chargeable Gains A¢1 1992 to the exlenl that thes8 a￿ applied lo its charllable objects.
12 Tanglble flxed assets
Leasèhtsld
land and
building$
Plant and Flxtures ond
equlpment
fittings
Total
Cost
Al 1 April 2022
Addltions
Disposals
256,379
34,037
11.6291
79.473
3,047
1,519
337,371
37,084
{1,6291
At 31 March 2023
288,787
82.520
1,519
372,826
Dapre¢latlon and Impalrment
Al 1 April 2022
Depreciation charggd in the year
Elimlnaled in respect of disposals
57,500
12,ODO
1714}
51.774
7.449
897
124
110,171
19,573
17141
Al 31 March 2023
68.786
59,223
1.021
129,030
Carrying amount
Al 31 March 2023
220,001
23.297
498
243.796
Al 31 March 2022
198,879
27,698
622
227,199
13 Debtors
2023
2022
Amounts falllng due within one yoar-
Trade debtors
Prepayments and accrued income
165
343
207
508
237
14 Loans and overdrafts
2023
2022
Other loans
66.768
78,768
Payable after onè year
66.768
78,768

COCKLESHELL COMMUNITY SPORTS CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
15 Credltors: amounts falllng dug wlthln one year
2023
2022
Other laxalion and social security
Trade creditors
Other creditors
Accruals and dèferred income
14821
50
12,124
1.007
553
12,220
4,355
17.128
12,699
16 Creditors- amounts falling due after morè than one yèar
2023
2022
Borrowings
66,768
78,768
17 Rastricted funds
The income funds of the charity include restricted funds comprising thè followlng un9xpended balancss of
don81ions and 9ranls held on trust for specific purposes:
Movement
in funds
Incomlng
B81ancè at
rosources 31 March 2023
Balanc• at
l Aprll 2021
Trarbsfers
Balance at
1 April 2022
MUGA reserve fund
40,000
140,CQOI
Contribution from Portsmouth City Council towards the refurbishments works lo the 8POrts pavilion lo provlde
a fully functional facility including Improvements lo the changlng rooms. WC facilitles and modification lo the
wheelchair access.
The works to the sports pavilion commenced in the year. and the a880cialed expenditure has been
capiialised.
18 Related party transa¢tlons
Mayvllle Hlgh School Ltd is a company that is under common control.
During the yeaT the company received income in respect of thè hlre of sports facilities tolalllng £14,000 and
donations totalling £12,000 from Mayville High School Ltd.
The company repaid £12,000 of the loan owed to Mayville High S¢hool Ltd during thè y8ar, leaving a balan¢8
outstanding al the balance sheet dale of £78,768.
12-