OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-05-31-accounts

SORP reference
Summary ofthe purposes of Para 1.17 To promote
community
participation
in
the charity as set out in its healthy
recreation
for the benefit ofyoung
governing document people through
the provision
of hired
facilities, coaching
and match structure
for
la
in
ice hocke
Summary
activities		 ofthe main
in relation to those		 Para 1.17and
1.19		 Activities focus on the provision
of on/off ice
training
to develop ice hockey skills. Learn
purposes for the public to play sessions for new members
teach
benefit,
in		 particular, the skills which
allow players to move into
activities, projects or House League to gain competitive
matches
services identified
in		 the experience,
which,
in turn, allows players to
accounts. move into the core team playing age group
Competitive
matches are played
at
weekends
under
EIHA (English Ice Hockey
Association)
regulations
with support
from
parents
who carry out responsibilities
needed to run the events
We evaluate
and offer discounts
to
members
in case of hardship.
Membership
is open to all young persons
in the 5-18
ear old a e ran e
Statement confirming Para 1.18 The Charity Trustees are aware ofthe
whether
the trustees		 have public benefit guidance
and confirm the
had regard to the guidance Charity
is in good standing
given the club
issued
by		 the Charity provides the community
a benefit by
Commission on public focusing
on the advancement
of amateur
benefit s ort in a
ublicwa

Policy on social investment social investment social investment
including program related
investment
Para 1.38
Contribution made by
volunteers
Other

Achieve men ts and Per formance
SORP reference
The benefit of investment
in Learn to Play
for Ugs continues.
The average
number of
registered
members
remains
steady at 150
Summary
ofthe main
achievements
ofthe charity,		 Pare 1.20 mark
identifying the difference the The club continues
with the Head Coach
charity's work has made to services arrangement
to enable better
the circumstances of its planning
and control of all on ice activities,
beneficiaries
and		 any wider including
player progression.
The Head
benefits to society as a Coach covers all practice times but
whole. especially the earlier times (5pm) as many
volunteer
coaches can not commit to such
an early start.
The club committed
to further development
ofthe U16 girls team, to enhance
opportunities
for female players,
especially
to give them better opportunities
to try out
for the England
and GBteams. The team
consists of Haringey
Junior Ice Hockey
Club members as well as members
of
nearby Ice Hockey Clubs. The members
of
the nearby clubs join the U16s girls team
by obtaining
dispensation
permission
from
their home clubs. A regular training
session
was set up to take place on the last Friday
ofeach month
and all the girls are invited
to attend to have an opportunity
to train as
one team.
A new Coach joined the club this season.
She is a former GB player and is
passionate
about the development
ofthe
girls team. The club is now looking to set
regular weekly training
session for U16s
girls team with invitation
to attend extended
to all girls who are members
of Haringey
Junior Ice Hockey Club
The newly introduced
development
programme
for goalies was delivered
with a
more consistent
training
schedule. The club
continues to subscribe to the services ofa
specialist goalie coach.
The club continued
to evolve the House
League programme
to allow players whose
skills are below the level required
to
compete
in league matches
development
opportunities
of hockey sense during
in-
house competitive
matches.
Due to Covid 19outbreak the season was
interrupted
by the lockdowns
and Covid 19
restrictions.
The decision was taken to
suspend
the fees during the lockdown
periods
in November
2020 and end of
December 2020 to mid April 2021.
The Club provided
reduced fees for
members
whose parents are receiving
benefits,
who receive free school meals or
whose
arents became unem
lo ed.

Achievements
against		 Para 1.41
objectives set
Performance
offundraising
activities against objectives Para 1.41
set
Investment
performance		 Para 1.41
against objectives
Other

the prolonged
lockdown
periods. The ice		 the prolonged
lockdown
periods. The ice
time hire rate was kept at previous season
level. There is a negative
impact ofVAT
being applied to the hire fees, which the
club cannot recover from HMRC due to
providing
VAT exempt service. There is
also an indication
from the Ice Rink to
increase the rates of hire further
in near
future. With the increase
in membership
and ability to raise subs the club is
confident
in achieving
a break even
position.
The club applied for Return to Play Grant
with Sport England
during the last
lockdown
and were awarded f9,275.00		 for
additional
ice hire while the adults'
participation
in sport was restricted
by
Covid 19regulations
and for the Power
skating coach to allow young members to
return back to the pre-lockdowns
skating
level as well as upskilling
the new and
existin
members.
Statement
explaining
the
policy for holding
reserves
stating
why they are held		 Para 1.22 All ofthe cash is unrestricted.
The club,
however,
ring-fenced f10,000to meet any
unforeseen
expenditure.
The Club will aim
to apply the surplus
to support
the expense
of a Head Coach and specialist goalie
coach. The club will also aim to keep
subscription
at current
levels or charge a
small increase,
in line with ice hire cost
increase.
Amount of reserves held Para 1.22 34,000
Reasons for holding zero Pare 1.22
reserves
Details offund materially in Pere 1.24
deficit
Explanation ofany Para 1.23
uncertainties about the
charity continuing as a going
concern

Investment policy and
objectives including
any
social investment
policy
adopted
The main risk the charity faces is access to
the ice time and having enough volunteers
A description ofthe principal Para 1.46 to take on team coaching and managing
risks facing the charity roles.
During Covid 19lockdowns
retention		 of
members was a great concern, investing
into more ice hire, virtual training during
lockdowns and maintaining
contact with the
members led to return of the majority of
members back to ice
Other
Structure, Governance and Management
Description of charity's
trusts:
Type ofgoverning
document		 Para 1.25 Constitution
Adopted 4 March 2011
(trust deed, royal charter)
How is the charity Para 1.25 ' Association comprising on average 150
constituted? members
(e g unincorporated
association, CIO)
Trustee selection methods Para 1.25 Trustees appointed
or re-appointed
including
details ofany		 annually at the AGM held in July
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

Additiona l
information
(o		 l
information
(o		 ptional)
You ma choose to include further statements where relevant about
There is a child protection
policy
in		 place.
DEIS checks are carried out prior to
Policies
adopted		 and procedures
for the induction		 Para 1.51 appointment
managers		 or oftrustees, coaches,
parent
liaison officers.
and training oftrustees
All trustees give their time voluntarily and
receive no remuneration
or benefits.		 All
The charity's
structure
and		 organisational
any wider		 Para 1.51 participating
membership		 skaters are insured
through
to the English Ice Hockey
network with which the Association (EIHA).
charity works
Para 1.51

ame s ofth e charity trustee s who manage th e charity
Na
me
of
per
so
n
(or
bo
dy)
ent
Trustee name Office lif any) Dates acted ifnot for whole
year		 itic
d
to
ap
pol
nt
tru
ste
e
(if
an
Olwen Comino-James Chair 01 June 20 to 09 July 20
Adam Kutas Chair 09 July 20 to 31 May 21
Adam Kutas Deputy Chair 01 June 20to 09July 20
Dariya Glazer Club Secretary 09July 20 to 31 May 21
Patty Brown Registrations 01 June 20 to 31 May 21
Secretary
Olga Glazer Treasurer 01 June 20 to 31 May 21
Olwen Comino-James Independent 09July 20 to 31 May 21
Olwen Comino-James Independent 01 June 21 to 09October
21
Adam Kutas Chair 01 June 21 to 09October
21
10 Patty Brown Registrations
Secretary		 01 June 21 to 09October
21
Dariya Glazer Club Secretary 01 June 21 - 31 March 22
12 Olga Glazer Treasurer 01 June 21 -31 March 22
13 lldar Khafizov Chair 10October 21 - 31 March
22
14 Lev Voslinsky Independent 10October 21 - 31 March
22
15 Louis Gerhardstein Independent 10October 21 -31 March
22
Name oftrustees
holding		 title to property
bel		 onging
to the		 charity
Trustee name Dates acted if not for whole ear
Funds held as custodian trustees on behalf ofothers
Description
ofthe assets
held
in this capacity
Name and objects ofthe
charity on whose behalf the
assets are held and how this
falls within the custodian
charity's
objects
Details of arrangements for
safe custody and
segregation
ofsuch assets
from the charity's
own
assets

Names and addresses
ofa		 dvisers
(Optional
i		 nformation)
Type of Name Address
adviser
Bank NatWest 190Muswell Hill Road, London, N10

Haringey Hjunior Ice Hockey Club Charit Charit No 1145848 1145848
Com an
Annual accounts for the period
eno en
Period start date 01-Jun-20 To date 31 May 21
~ ~
0
8 Restricted
Unrestrlcte income Endowmen Prior year
Recommended
categories		 by activity d funds funds tfunds Total funds funds
E E E E
Income (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations
and legacies		 $01
Charitable
activities		 802 33,426 7,075 40,501 80,602
Other trading
activities		 S03
Investments S04
Separate material
item of		 income S06
Other 806
Total 807 33426 7075 40 501 80602
Expenditure
(Notes		 6)
Expenditure
on:
Raising funds 808
Charitable
activities		 sog 48,999 7,075 56,074 76,778
Separate material expense item 610
Other S11
Total st2 48999 7075 56074 76778
Net income/(expenditure) before tax
for the reporting period s13 - 15,573 15,573 3,824
Tax payable 814
Net income/(expenditure) after tax
before investment gains/(losses) s16 - 15,573 15,573 3,824
Net gains/(losses)
on
investments 616
Net income/(expenditure) sty - 15,573 15,573 3,824
Extraordinary
items		 818
Transfers
between		 funds 819
Other recognised gains/(losses):
Gains and losses on revaluation offixed assets for the
charity's
own use		 820
Other gains/(losses) 821
Net movementin funds s22 - 15,573 15,573 3,824
Reconciliation
of
funds:
Total funds brought
forward		 s23 49 308 49308 45484
~ a
0
8 Restricted
Unrestricte income Endowmen Total this Total last
d funds
E		 funds
E		 tfunds
E		 year
f		 year
E
Fixed assets
Intangible assets		 (Note 801 F01 F02 F03 F04 F05
Tangible assets (Note 802
Heritage assets (Note 803
17)
Total fixed assets 805
Current assets
Stocks (Note 18)
19)
Investments		 (Note 807
806		 21,349 21,349 24,566
24) 809 44,339 2,200 46,539 37,277
Total current assets 810 65,688 2,200 67,888 61,843
within one
20)		 year (Note 8«31,953 2,200 34,153 12,535
Net current assetsl(liabilities) 812 33,735 33,735 49308
liabilities 813 49,308
after one year (Note
20) 814
Provisions for liabilities 815
Total net assets orliabilities 816 33,735 33,735 49,308
Funds of the Charity
Endowment funds (Note 27) 817
27) 818
Unrestricted funds 819 33,735 33,735 49,308
Revaluation reserve 820
Fair value reserve 821
Total funds 822 33,735 33,735 49,308
Date of
Signed by one or tvvo trustees/directors
the t
tees/directors		 on behalf of all Print Name approval
dd/mm/yyyy
Date
Signature ofdirector authenticating
accounts		 being sent Signature dd/mm/yyyy
to Companies
House

(i) the nature ofthe change in accounting policy;
(ii) the reasons
why applying
the new accounting
policy provides
more reliable and more relevant
information;
and
(iii) the amount ofthe adjustment
for each line
affectedin
the current period, each prior period
presented and the aggregate
amount ofthe
adjustment
relating to periods before those
presented,
3.44FRS102SORP.

(i) the nature ofany changes;
(ii) the effect ofthe change onincome and expense
orassets and liabilities for the current period; and
(iii) where practicable,
the effect ofthe changein
one ormore future periods.

(i) the nature ofthe prior period error;
(ii) for each prior period presented in the accounts,
the amount ofthe correction for each account line
item affected; and
(iii) the amount ofthe correction at the beginning
ofthe earliest prior period presentedin
the
accounts.

Note 2 Accounting
policies
2.2 INCOME
Recognition ofincome These are included
in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
it is more likely than not that the trustees
will receive the resources;		 Yes' No* N/a*
the monetary
value can be measured
with sufficient
reliability.		 0 I I LI
Offsetting There has been no offsetting ofassets and liabilities,
or income and expenses
unless
required
or permitted
by the FRS 102 SORP or FRS 102.		 Yes"
LI		 No*
0		 N/a*
I.I
Grants and donations Grants and donations
are only included
in the SoFA when the general
income
recognition
criteria are met (5.10to 5.12FRS102SORP).		 Yes'
U		 No*
IJ		 N/a*
u
In the case of performance
related grants,
income must only be recognised		 to
the extent that the charity has provided
the specified goods or services as		 Yes' No* N/a*
entitlement
to the grant only occurs when the performance
related conditions
are met (5.16FRS 102SORP).		 LI LI 0
Legacies are included
in the SOFA when receipt is probable,
that is, when
Legacies there has been grant ofprobate, the executors have established
that there are
sufficient assets
in the estate and any conditions
attached to the legacy are
either within the control ofthe charity or have been met.		 Yes' No
N/a
CDZ
LI
LI
Cl
Yes' No* N/a*
Government grants The charity has received government
grants
in the reporting
period
0 u
Gift Aid receivable
is included
in income when there is a valid declaration		 from
Tax reclaims on the donor.
Any Gift Aid amount
recovered
on a donation
is considered
to		 be Yes" No* N/a*
donations and gifts part ofthat gift and is treated as an addition
to the same fund as the initial
donation
unless the donor or the terms ofthe appeal have specified otherwise.		 Li LI 0
Contractual income This is only included
in the SoFA once the charity has provided
the related		 Yes" No* N/a*
and performance
related grants		 goods or services or met the performance
related conditions.		 U LI 0
Yes' No* N/a*
Donated goods Donated goods are measured
at fair value (the amount
for which the asset
could be exchanged)
unless impractical
to do so.		 LI LI 0
deemed to be the fair value ofthose gifts at the time oftheir receipt and they
are recognised
on receipt.
In the reporting
period
in which the stocks are		 Yes' No* N/a*
distributed,
they are recognised as an expense at the carrying
amount
ofthe		 LI Lt 0
stocks at distribution.
Donated goods for resale are measured
at fair value on initial recognition,
which is the expected proceeds from sale less the expected costs of sale, and Yes" No* N/a*
recognised
in 'Income from other trading
activities'
with the corresponding
stock recognised
in the balance sheet.
On its sale the value ofstock is
charged against 'Income from other trading
activities'
and the proceeds from
sale are also recognised as 'Income from other trading
activities'.
Goods donated
for on-going use by the charity are recognised as tangible		 Yes' No* N/a*
fixed assets and included
in the SoFA as incoming
resources when receivable		 Ll LI 0
Gifts in kind for use by the charity are included
in the SoFA as income from		 Yes" No* N/a*
donations
when receivable.
LI LI U
Donated services and
facilities		 Donated services and facilities are included
in the SOFA when received at the
value ofthe gift to the charity provided
the value ofthe gift can be measured		 Yes" No* N/a*
reliably. l.f l.i U
Donated services and facilities that are consumed
immediately
are recognised		 Yes" No* N/a*
as income with an equivalent
amount
recognised as an expense under the
appropriate
heading
in the SOFA.		 LI LI 0
Supportcosts The charity has incurred
expenditure
on support costs.		 Yes' No* N/a*
U U I.I
Volunteer
help		 The value ofany voluntary
help received is not included
in the accounts
but is
described
in the trustees'
annual
report.		 Yes'
U		 No*
0		 N/a*
I.I
Income from
royalties and
dividends		 interest, This is included
in the accounts when
receipt is probable
and the amount
receivable can be measured
reliably.		 Yes'
I.I		 No*
LI		 N/a*
U
Income from
membership
subscrlptions		 Membership
subscriptions
received
in the nature ofa gift are recognised
in
Donations
and Legacies.		 Yes"
U		 No*
U		 N/a*
0
Membership
subscriptions
which gives a member the right to buy services or		 Yes' No* N/a*
other benefits are recognised as income earned
from the provision
of goods
and services as income from charitable
activities.		 U II LI
Settlement of
insurance
claims		 Insurance
claims are only included
in the SoFA when the general
income
recognition
criteria are met (5.10to 5.12FRS102SORP) and are included as
an item of other income
in the SoFA.		 Yes'
II		 No*
U		 N/a*
U
Investment
gains and
losses		 This includes
any realised or unrealised
gains or losses on the sale of
investments
and any gain or loss resulting
from revaluing
investments
to
market value at the end ofthe year.		 Yes'
LI		 No*
LI		 N/a*
Dl
2.3 EXPENDITURE AND LIABILITIES
Liability
reed		 nylon Liabilities are recognised
where
it is more likely than not that there is a legal or
constructive
obligation
committing
the charity to pay out resources and the
amount ofthe obligation
can be measured
with reasonable
certainty.		 Yes'
LI		 No*
0		 N/a*
LI
Governance
supportcosts		 and Support costs have been allocated between
governance
costs and other
support.
Governance
costs comprise
all costs involving
public accountability		 Yes' No* N/a*
ofthe charity and its compliance
with regulation
and good practice.		 0 U U
Support costs include central functions
and have been allocated to activity cost
categories on a basis consistent
with the use of resources,
eg allocating		 Yes" No* N/a*
property costs by floor areas, or per capita, staff costs by the time spent and
other costs by their usage. LI U U
Grants with Where the charity gives a grant with conditions
for its payment
being a specific
performance level of service or output to be provided,
such grants are only recognised
in the		 Yes" No* N/a*
boI-A once lne recipient
or me grant nas proviaea me specmea service		 or
output. LI It Cl
Grants payable Where there are no conditions
attaching
to the grant that enables the donor
without performance charity to realistically
avoid the commitment,
a liability for the full funding		 Yes" No* N/a*
conditions obligation
must be recognised.		 COCCI
LI
LI
U
Redundancy cost The charity made no redundancy
payments
during the reporting
period.		 Yes' No* N/a*
U LI 0
Deferred Income No material
item of deferred
income has been included
in the accounts.		 Yes" No* N/a*
0 Li U
Creditors The charity has creditors which are measured
at settlement
amounts
less any
trade discounts		 Yes" No* N/a*
Provisions
liabilities		 for A liability is measured
on recognition
at its historical cost and then
subsequently
measured
at the best estimate ofthe amount
required
to
the obligation
at the reporting
date		 settle Yes' No
N/a
CCD
0
Basic financial
instruments		 The charity accounts for basic financial
instruments
on initial recognition
paragraph
10.7FRS102SORP. Subsequent
measurement
is as per
paragraphs
11.17to 11.19,FRS102SORP.		 as per Yes' No
N/a
CCZ3
LI
U
U
2.4ASSETS
Tangible fixed assets These are capitalised
ifthey can be used for more than one year, and cost at
for use by charity least
Yes" No* N/a*
They are valued at cost.
U LI U
The depreciation
rates and methods
used are disclosed
in note 14.
The charity has intangible
fixed assets, that is, non-monetary
assets that		 do
Intangible fixed assets not have physical substance
but are identifiable
and are controlled
by the
charity through
custody or legal rights.
The amortisation
rates and methods		 Yes' No* N/a*
used are disclosed
in note 15.		 Lf U 0
They are valued at cost. Yes" No* N/a*
Heritage assets The charity has heritage assets, that is, non-monetary
assets with historic,
artistic, scientific, technological,
geophysical
or environmental
qualities
that are
held
and maintained
principally
for their contribution
to knowledge
and culture.
The depreciation
rates and methods
used as disclosed
in note 16.		 Yes' No*
LI		 N/a*
0
Yes" No* N/a*
They are valued at cost. LI U U
Fixed asset investments
in quoted shares, traded bonds and similar
Investments investments
are valued at initially at cost and subsequently
at fair value
market value) at the year end. The same treatment
is applied to unlisted		 (their Yes" No* N/a*
investments
unless fair value cannot be measured
reliably
in which case
measured
at cost less impairment.		 it is EZZI
Investments
held for resale or pending
their sale and cash and cash		 Yes' No* N/a*
equivalents
with a maturity
date ofless than
1 year are treated as current
asset investments		 LI i.! 0
Stocks and work In Stocks held for sale as part of non-charitable
trade are measured
at the		 lower Yes" No' N/a*
pl'ogl'ess or cost or net realisable
value.		 LI Cl
Goods or services provided as part of a charitable
activity are measured		 at net Yes" No* N/a*
Restricted
Analysis of income Unrestrlcte
d funds		 Income
funds		 Endowme
et funds		 Total funds Prloryear
8 8
Donations Donations and ifts
and Gift Aid
legacies: L
acies
General grants provided by
overnment/other charities 7,075 7,075
Membership subscriptions and
s onsorships
which		 are in substance
Donated cods facilities and services
Other
Total 7,075 7,075
Charitable Membership Subs
activities: 27,583 27,583 65,656
R
istration		 fees 9,955
Other 5,843 5,843 4,991
Total 33,426 33,426 80,602
Other
trading
activities:
Other
Total
Income Interest income
from Dividend income
investments Rental and leasin income
Other
Total
Separate
material
item of
income
Total
Other: Conversion ofendowment funds into
Gain on disposal of a tangible ftxed
asset held for charity's own use
Gain on disposal of a programme
related
investment
Royalties from the exploitation of
intellectual roperty rights
Other
Total
TOTALINCOME 33,426 7075 40 501 80602
Other Information:
All income in the prior year was unrestricted except
fon iplesse provide description and amountsi
Where any endowment fund ls converted Into Income
in the reporting period, please give the reason for the
conversion.
Within the income Items above the following Items are
msterlan (please disclose the nature, amount and any
prior year amounts)
Note 6 Expenditure
Restrfcte
Analysis ofexpenditure Unrestricte
d funds		 d income
funds		 Endowmen
tfunds		 Total funds Prloryear
6 6
Expenditure Incurred
seeking donations
on raising
funds:		 Incurred
seeking legacies
Incurred
seeking grants
Operating
membership		 schemes
and social lotteries
Staging fundraising
events
Fundralslng
agents
Operating
charity
Operating
a trading
company
undertaking
non-charitable		 trading
activity
Advertising,
marketing,		 direct mail
and publici
Start up costs incurred in
generating
new source		 of future
Database development costs
Other trading
activities
Investment
management		 costs:
Portfolio mana
ement costs
Cost of obtaining
investment
advice
Investment
administration		 costs
Intellectual
property
licencing
costs
Rent collection,
property		 repairs
and maintenance
charges
funds
Expenditure Cost of Ice 31,159 6,075 37,234 41,405
on charitable
activities		 Cost of Registration
with		 EIHA 1,050 1,050 10,205
Cost of Referees 2,820
Cost ofCoaching 13,698 1,000 14,698 14,593
Other Costs 3,092 3,092 7,755
Total expenditure on charitable
activities 48,999 7,075 56,074 76,778
Separate
material item
ofexpense
Total
Total other expenditure
ITURE 48,999 7,075
Activity or
programme		 Activities undertaken directly Grant
funding
of
activities		 Support
Costs		 Total this
year		 Total
prior
year
Activity
1
Activi
2
Other
Total

20.1 Analysis ofcre dit ors
Amounts
within		 falling due
one year		 after more than one
This year Last year This year Last year
L
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments
received		 on account for
contracts or performance-related grants
Accruals and deferred Income 34,153 12,535
Taxatlon and social security
Other creditors
Total 34,153 12,535

Movementin
deferred income account		 Movementin
deferred income account		 Movementin
deferred income account		 This year
f		 Last year
Balance at the start ofthe reporting period 12,535 1,352
Amounts added
in current period		 20,269 12,535
Amounts released to income from previous periods 12,535 - 1,352
Balance at the end ofthe reporting period 20,269 12,535
Note 24
Cash at bank and		 in hand
This year Last year
E k
Short term cash investments (less than 3months maturity date)
Short term deposits
Cash at bank and on hand
Other
Total 46,539 37,277