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2022-05-31-accounts

Sports Active Seagulls Community Trust

Report and unaudited financial statements

for the year ended 31[st] May 2022

Charity No. 1145627

Brooking Ruse Chartered Accountants 2 Stafford Place Weston-super-Mare Somerset, BS23 2QZ.

Sports Active Seagulls Community Trust

Contents Pages
Trustees’ report 1 - 3
Accountants’ report 4
Statement of financial activities 5
Balance sheet 6
Notes to the unaudited financial statements 7 - 10

Sports Active Seagulls Community Trust

Annual report of the trustees

The trustees present their report together with the unaudited financial statements for the year ended 31[st] May 2022.

Administrative details

Sports Active Seagulls Community Trust is a registered charity, number 1145627.

The administrative office and operational address is:

Weston-super-Mare A.F.C. Optima Stadium Winterstoke Road Weston-super-Mare Somerset BS24 9AA.

Trustees

Oliver Bliss Bridget Bolland

Reporting accountants

Brooking Ruse Chartered Accountants 2 Stafford Place Weston-super-Mare Somerset BS23 2QZ.

Bankers

Lloyds Bank plc 2 South Parade Weston-super-Mare Somerset BS23 1JL.

…continued

Page 1

Sports Active Seagulls Community Trust

Annual report of the trustees …continued

Purposes and aims

Our charity’s purposes are set out in the charity’s trust deed dated 20[th] December 2011.

We aim to:

Structure, governance and management

The charity was registered on 26[th] January 2012 and commenced activities on 1[st] June 2012.

There must be at least 3 trustees. Apart from the first trustees, every trustee must be appointed by a resolution of the trustees passed at a special meeting called under clause 15 of the trust deed. In selecting individuals for appointment as trustees, the trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity and further the purposes and aims of the charity detailed above.

The trustees are also responsible for identifying major risks to which the charity is exposed. They believe systems have been established to manage those risks.

Public benefit

The charity trustees are of the opinion that they have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission.

Statement of trustees’ responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 2

Sports Active Seagulls Community Trust

Annual report of the trustees …continued

Achievements during the year

The charity’s trustees are pleased to report that the charity has now returned to operating at a similar level to that achieved prior to the Covid pandemic.

Reserves

The deficit for the year of £2,025 has been deducted from reserves brought forward of £5,900 resulting in reserves carried forward of £3,875 at 31[st] May 2022. The reduced number of projects undertaken by the charity has improved financial performance. The trustees hope to build reserves to ensure adequate resources for activities to continue for a minimum of twelve months, but meanwhile rely on the continued support of grant providers and creditors.

This report was approved by the Board on 6[th] December 2022 and signed on its behalf by

O. Bliss Trustee

Page 3

Independent examiner’s report to the trustees of Sports Active Seagulls Community Trust

I report to the trustees on my examination of the accounts of Sports Active Seagulls Community Trust (the Trust) for the year ended 31[st] May 2022, which are set out on pages 5 to 11.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011(‘the Act’).

I report in respect of my examination of the Trustee’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Robert Orr, Brooking Ruse, Chartered Accountants, 2 Stafford Place, Weston-super-Mare, Somerset, BS23 2QZ.

6[th] December 2022

DIT.SAR.09023

Page 4

Sports Active Seagulls Community Trust

Statement of financial activities for the year ended 31[st] May 2022

Total Total
Unrestricted
Restricted
funds funds
Notes
funds
funds 2022 2021
£ £ £ £
Incoming resources 2
Grants and donations - - - 886
Subscriptions 17,400 - 17,400 14,751
Other incoming resources 7,815 - 7,815 7,326
______ ______ ______ ______
25,215 - 25,215 22,963
______ ______ ______ ______
Resources expended 3
Charitable activities 26,400 - 26,400 13,590
Governance costs 840 - 840 936
______ ______ ______ ______
27,240 - 27,240 14,526
______ ______ ______ ______
Net (outgoing)/incoming resources 4 ( 2,025 ) - ( 2,025) 8,437
Transfers between funds ( 3,655 ) 3,655 - -
Funds brought forward 9,555 ( 3,655) 5,900 ( 2,537)
______ ______ ______ ______
Funds carried forward 9 3,875 - 3,875 5,900
______ ______ ______ ______

The notes on pages 7 to 11 form an integral part of these financial statements.

Page 5

Sports Active Seagulls Community Trust

Balance Sheet as at 31[st] May 2022

Notes
Current assets
Debtors
7
Cash at bank and in hand
Creditors: amounts falling due within one year
8
Net current assets
Total assets less current liabilities
The funds of the charity
9
Restricted funds
Unrestricted funds
2022
2021
£
£
7,815
7,326
1,610
7,267
9,425
14,593
5,550
8,693
______
______
3,875
5,900
______
______
3,875
5,900
______
______
-
( 3,655)
3,875
9,555
______
______
3,875
5,900

The financial statements were approved by the board on 6[th] December 2022 and signed on its behalf by:

O. Bliss Trustee

The notes on pages 7 to 11 form an integral part of these financial statements.

Page 6

Sports Active Seagulls Community Trust

Notes to the unaudited financial statements

for the year ended 31[st] May 2022

1. Accounting Policies

(a) Basis of preparation of financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

(b) Preparation of the accounts on a going concern basis

The charity reported a deficit for the year of £2,025 compared with a surplus of £8,437 in 2021. The Trustees have received assurances from grant providers and creditors for continued support and on this basis, the Trustees have prepared the accounts on a going concern basis.

(c) Funds structure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.

(d) Incoming resources

All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability. The following specific policies are applied to particular categories of income:

Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Incoming resources from grants, where there are performance or service deliverables required by the terms of the grant, are accounted for as the charity earns the right to payment through its performance.

Donated services and facilities are included at the value to the charity where this can be quantified.

Investment income is included when receivable.

(e) Resources expended

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Page 7

Sports Active Seagulls Community Trust

Notes to the unaudited financial statements

for the year ended 31[st] May 2022 …continued

(f) Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

(g) Allocation of overhead and support costs

Support costs include administrative office functions, and have been allocated to activity cost categories on a basis consistent with the use of resources, allocating property costs on floor areas, staff costs by the time spent and other costs on a measure of usage.

Unrestricted
2.
Incoming resources
funds
£
Grants and donations:
Schools - Conference
-
Subscriptions
17,400
Gift aid claimed
7,815
______
25,215
__
Unrestricted
3.
Resources expended
funds
£
Direct costs
378
Premises expenses
26,022
Administrative expenses
840
______
27,240
____
4.
Net (outgoing)/incoming resources
This is stated after charging:
Accountancy fees – examination
– other services
Restricted
funds
£
-
-
-
______
-
__
Restricted
funds
£
-
-
-
______
-
____
_
Total
funds
2022
£
-
17,400
7,815
_____
25,215
__
Total
funds
2022
£
378
26,022
840
_____
27,240
__
2022
£
840
-
Total
funds
2021
£
886
14,751
7,326
______
22,963
__
Total
funds
2021
£
361
13,229
936
______
14,526
____
2021
£
600
336
_
_


_

Page 8

Sports Active Seagulls Community Trust

Notes to the unaudited financial statements

for the year ended 31[st] May 2022 …continued

5. Trustees remuneration and related party transactions

No members of the management committee received any remuneration during the year, nor were any expenses reimbursed to trustees.

Oliver Bliss, a trustee of Sports Active Seagulls Community Trust, is also a director of Westonsuper-Mare Association Football Club Limited.

During the year, the charity was charged £26,022 (2021 - £13,229) by Weston-super-Mare Association Football Club Limited for hire of facilities.

At the year end, the charity owed Weston-super-Mare Association Football Club Limited £4,710 (2021 - £7,925).

6. Taxation

As a charity, Sports Active Seagulls Community Trust is exempt from tax on income and gains falling within sections 466 to 493 Corporation Tax Act 2010 (CTA 2010) or section 256 Taxation of Chargeable Gains Act 1992 (TCGA 1992) to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

7.
Debtors
Other debtors
8.
Creditors:amounts falling due within one year
Other creditors
Accruals and deferred income
2022
£
7,815
_
2022
£
4,710
840
____

5,550
2021
£
7,326
_
2021
£
7,925
768
____
8,693

Page 9

Sports Active Seagulls Community Trust

Notes to the unaudited financial statements

for the year ended 31[st] May 2022 …continued

9. Funds Unrestricted Restricted Total
Funds funds funds
£ £ £
At 1stJune 2021 9,555 ( 3,655) 5,900
Deficit for the year ( 2,025) - ( 2,025)
Transfers between funds ( 3,655) 3,655 -
______ ______ ______
At 31st May 2022 3,875 - 3,875
______ ______ ______
Restricted funds Balance Transfers Balance
b/fwd between c/fwd
funds
£ £ £
Schools:-
Conference ( 3,655) 3,655 -
______ ______ ______
( 3,655) 3,655 -
______ ______ ______

Page 10

Sports Active Seagulls Community Trust

The following pages do not form part of the statutory financial statements of the charity

Sports Active Seagulls Community Trust

Detailed income and expenditure account

for the year ended 31[st] May 2022

2022
£
Incoming resources
Grants and donations
-
Subscriptions
17,400
Gift aid claimed
7,815
_____
25,215
_____
Resources expended
Facility hire
26,022
Insurances
378
Accountancy fees
840
_____
27,240
_____
(Deficit)/surplus for the year
( 2,025)
2021
£
886
14,751
7,326
__
22,963
__
13,229
361
936
_____
14,526
_____
8,437

Sports Active Seagulls Community Trust

Report and unaudited financial statements

for the year ended 31[st] May 2022

Charity No. 1145627

Brooking Ruse Chartered Accountants 2 Stafford Place Weston-super-Mare Somerset, BS23 2QZ.

Sports Active Seagulls Community Trust

Contents Pages
Trustees’ report 1 - 3
Accountants’ report 4
Statement of financial activities 5
Balance sheet 6
Notes to the unaudited financial statements 7 - 10

Sports Active Seagulls Community Trust

Annual report of the trustees

The trustees present their report together with the unaudited financial statements for the year ended 31[st] May 2022.

Administrative details

Sports Active Seagulls Community Trust is a registered charity, number 1145627.

The administrative office and operational address is:

Weston-super-Mare A.F.C. Optima Stadium Winterstoke Road Weston-super-Mare Somerset BS24 9AA.

Trustees

Oliver Bliss Bridget Bolland

Reporting accountants

Brooking Ruse Chartered Accountants 2 Stafford Place Weston-super-Mare Somerset BS23 2QZ.

Bankers

Lloyds Bank plc 2 South Parade Weston-super-Mare Somerset BS23 1JL.

…continued

Page 1

Sports Active Seagulls Community Trust

Annual report of the trustees …continued

Purposes and aims

Our charity’s purposes are set out in the charity’s trust deed dated 20[th] December 2011.

We aim to:

Structure, governance and management

The charity was registered on 26[th] January 2012 and commenced activities on 1[st] June 2012.

There must be at least 3 trustees. Apart from the first trustees, every trustee must be appointed by a resolution of the trustees passed at a special meeting called under clause 15 of the trust deed. In selecting individuals for appointment as trustees, the trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity and further the purposes and aims of the charity detailed above.

The trustees are also responsible for identifying major risks to which the charity is exposed. They believe systems have been established to manage those risks.

Public benefit

The charity trustees are of the opinion that they have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission.

Statement of trustees’ responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 2

Sports Active Seagulls Community Trust

Annual report of the trustees …continued

Achievements during the year

The charity’s trustees are pleased to report that the charity has now returned to operating at a similar level to that achieved prior to the Covid pandemic.

Reserves

The deficit for the year of £2,025 has been deducted from reserves brought forward of £5,900 resulting in reserves carried forward of £3,875 at 31[st] May 2022. The reduced number of projects undertaken by the charity has improved financial performance. The trustees hope to build reserves to ensure adequate resources for activities to continue for a minimum of twelve months, but meanwhile rely on the continued support of grant providers and creditors.

This report was approved by the Board on 6[th] December 2022 and signed on its behalf by

O. Bliss Trustee

Page 3

Independent examiner’s report to the trustees of Sports Active Seagulls Community Trust

I report to the trustees on my examination of the accounts of Sports Active Seagulls Community Trust (the Trust) for the year ended 31[st] May 2022, which are set out on pages 5 to 11.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011(‘the Act’).

I report in respect of my examination of the Trustee’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Robert Orr, Brooking Ruse, Chartered Accountants, 2 Stafford Place, Weston-super-Mare, Somerset, BS23 2QZ.

6[th] December 2022

DIT.SAR.09023

Page 4

Sports Active Seagulls Community Trust

Statement of financial activities for the year ended 31[st] May 2022

Total Total
Unrestricted
Restricted
funds funds
Notes
funds
funds 2022 2021
£ £ £ £
Incoming resources 2
Grants and donations - - - 886
Subscriptions 17,400 - 17,400 14,751
Other incoming resources 7,815 - 7,815 7,326
______ ______ ______ ______
25,215 - 25,215 22,963
______ ______ ______ ______
Resources expended 3
Charitable activities 26,400 - 26,400 13,590
Governance costs 840 - 840 936
______ ______ ______ ______
27,240 - 27,240 14,526
______ ______ ______ ______
Net (outgoing)/incoming resources 4 ( 2,025 ) - ( 2,025) 8,437
Transfers between funds ( 3,655 ) 3,655 - -
Funds brought forward 9,555 ( 3,655) 5,900 ( 2,537)
______ ______ ______ ______
Funds carried forward 9 3,875 - 3,875 5,900
______ ______ ______ ______

The notes on pages 7 to 11 form an integral part of these financial statements.

Page 5

Sports Active Seagulls Community Trust

Balance Sheet as at 31[st] May 2022

Notes
Current assets
Debtors
7
Cash at bank and in hand
Creditors: amounts falling due within one year
8
Net current assets
Total assets less current liabilities
The funds of the charity
9
Restricted funds
Unrestricted funds
2022
2021
£
£
7,815
7,326
1,610
7,267
9,425
14,593
5,550
8,693
______
______
3,875
5,900
______
______
3,875
5,900
______
______
-
( 3,655)
3,875
9,555
______
______
3,875
5,900

The financial statements were approved by the board on 6[th] December 2022 and signed on its behalf by:

O. Bliss Trustee

The notes on pages 7 to 11 form an integral part of these financial statements.

Page 6

Sports Active Seagulls Community Trust

Notes to the unaudited financial statements

for the year ended 31[st] May 2022

1. Accounting Policies

(a) Basis of preparation of financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

(b) Preparation of the accounts on a going concern basis

The charity reported a deficit for the year of £2,025 compared with a surplus of £8,437 in 2021. The Trustees have received assurances from grant providers and creditors for continued support and on this basis, the Trustees have prepared the accounts on a going concern basis.

(c) Funds structure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.

(d) Incoming resources

All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability. The following specific policies are applied to particular categories of income:

Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Incoming resources from grants, where there are performance or service deliverables required by the terms of the grant, are accounted for as the charity earns the right to payment through its performance.

Donated services and facilities are included at the value to the charity where this can be quantified.

Investment income is included when receivable.

(e) Resources expended

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Page 7

Sports Active Seagulls Community Trust

Notes to the unaudited financial statements

for the year ended 31[st] May 2022 …continued

(f) Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

(g) Allocation of overhead and support costs

Support costs include administrative office functions, and have been allocated to activity cost categories on a basis consistent with the use of resources, allocating property costs on floor areas, staff costs by the time spent and other costs on a measure of usage.

Unrestricted
2.
Incoming resources
funds
£
Grants and donations:
Schools - Conference
-
Subscriptions
17,400
Gift aid claimed
7,815
______
25,215
__
Unrestricted
3.
Resources expended
funds
£
Direct costs
378
Premises expenses
26,022
Administrative expenses
840
______
27,240
____
4.
Net (outgoing)/incoming resources
This is stated after charging:
Accountancy fees – examination
– other services
Restricted
funds
£
-
-
-
______
-
__
Restricted
funds
£
-
-
-
______
-
____
_
Total
funds
2022
£
-
17,400
7,815
_____
25,215
__
Total
funds
2022
£
378
26,022
840
_____
27,240
__
2022
£
840
-
Total
funds
2021
£
886
14,751
7,326
______
22,963
__
Total
funds
2021
£
361
13,229
936
______
14,526
____
2021
£
600
336
_
_


_

Page 8

Sports Active Seagulls Community Trust

Notes to the unaudited financial statements

for the year ended 31[st] May 2022 …continued

5. Trustees remuneration and related party transactions

No members of the management committee received any remuneration during the year, nor were any expenses reimbursed to trustees.

Oliver Bliss, a trustee of Sports Active Seagulls Community Trust, is also a director of Westonsuper-Mare Association Football Club Limited.

During the year, the charity was charged £26,022 (2021 - £13,229) by Weston-super-Mare Association Football Club Limited for hire of facilities.

At the year end, the charity owed Weston-super-Mare Association Football Club Limited £4,710 (2021 - £7,925).

6. Taxation

As a charity, Sports Active Seagulls Community Trust is exempt from tax on income and gains falling within sections 466 to 493 Corporation Tax Act 2010 (CTA 2010) or section 256 Taxation of Chargeable Gains Act 1992 (TCGA 1992) to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

7.
Debtors
Other debtors
8.
Creditors:amounts falling due within one year
Other creditors
Accruals and deferred income
2022
£
7,815
_
2022
£
4,710
840
____

5,550
2021
£
7,326
_
2021
£
7,925
768
____
8,693

Page 9

Sports Active Seagulls Community Trust

Notes to the unaudited financial statements

for the year ended 31[st] May 2022 …continued

9. Funds Unrestricted Restricted Total
Funds funds funds
£ £ £
At 1stJune 2021 9,555 ( 3,655) 5,900
Deficit for the year ( 2,025) - ( 2,025)
Transfers between funds ( 3,655) 3,655 -
______ ______ ______
At 31st May 2022 3,875 - 3,875
______ ______ ______
Restricted funds Balance Transfers Balance
b/fwd between c/fwd
funds
£ £ £
Schools:-
Conference ( 3,655) 3,655 -
______ ______ ______
( 3,655) 3,655 -
______ ______ ______

Page 10

Sports Active Seagulls Community Trust

The following pages do not form part of the statutory financial statements of the charity

Sports Active Seagulls Community Trust

Detailed income and expenditure account

for the year ended 31[st] May 2022

2022
£
Incoming resources
Grants and donations
-
Subscriptions
17,400
Gift aid claimed
7,815
_____
25,215
_____
Resources expended
Facility hire
26,022
Insurances
378
Accountancy fees
840
_____
27,240
_____
(Deficit)/surplus for the year
( 2,025)
2021
£
886
14,751
7,326
__
22,963
__
13,229
361
936
_____
14,526
_____
8,437