## **Trustees’ Annual Report for the period** **From 01 June 2021 Period start date To 31 May 2022 Period end date Charity name: Haringey Junior Ice Hockey Club** ## **Charity registration number: 1145848** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To promote community participation in
healthy recreation for the benefit of young
people through the provision of hired
facilities, coaching and match structure for
playing ice hockey| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|Activities focus on the provision of on/off ice
training to develop ice hockey skills. Learn
to play sessions for new members teach
skills which allow players to move into
House League to gain competitive matches
experience, which, in turn, allows players to
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 year
old age range
Our club’s mission is to balance fun and
competition for our players. Players’ mental
health is central to this. We recognise the
benefits of competitive sport to our players,
and the role the club plays in building their
resilience post pandemic. To this end we
offer multiple teams in age groups where
numbers allow, to ensure exposure to
competition. For many of our players ice
hockey is an outlet from the stresses they
experience in school and elsewhere in life.| |||We speak to the players on a regular basis
about expectations of being kind and
respectful to each other.| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The Charity Trustees are aware of the public
benefit guidance and confirm the Charity is
in good standing given the club provides the
community a benefit by focusing on the
advancement of amateur sport in a public
way| **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|| |Policy on social investment
including program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|| |Other||| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The benefit of investment in Learn to Play
for U10s continues. The average number of
registered members remains steady at 150
mark
The club continues with the Head Coach
services arrangement to enable better
planning and control of all on ice activities,
including player progression. The Head
Coach covers all practice times but
especially the earlier times (5pm) as many
volunteer coaches can not commit to such
an early start.
The club committed to further development
of the U16 girls team, to enhance
opportunities for female players, especially
to give them better opportunities to try out
for the England and GB teams. A regular
training session was set up to take place
every Sunday and all the girls are invited to
attend to have an opportunity to train as
one team.
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. Additionally, several of
our older female players play in Women’s
teams across the south region. Similarly,
they obtain dispensation permission from
our Club.
The development programme for goalies is
running with a more consistent training
schedule. The club continues to subscribe
to the services of a specialist goalie coach.
Due to an increase in the number of
members in certain age groups, the Club
ran two teams in parallel for these age
groups. This increased the number of
members participating in league
competition and facilitated development of
members who are more new to the sport.
To meet the needs of more teams, the Club
was able to expand ice hire by 1.5 hours
per week,that’s approximatelyan 18%| increase in training time. Consistent with more teams being run at U14 and U16 age groups, the House League programme, which facilitates development of hockey sense during inhouse competitive matches, was reduced to accommodate the youngest age groups in the Club. The Club provided reduced fees for members whose parents are receiving benefits, who receive free school meals or whose parents became unemployed. Additionally, beginning in April 2021,the Club offered support to two refugee families from Ukraine - providing equipment and fully funding their participation in training. Multiple teams attended a variety of tournaments across England, often finishing in top places. Despite the teams coming from multiple regions in the UK for these tournaments, and competitiveness between teams being very high, players always grew as athletes and made new friends at these events. One of the Club teams attended an international tournament during the Easter school break. The players worked hard to achieve a respectable end result. Many of our players saw individual achievements by being selected to represent regional teams at a national ice hockey tournament known as Showcase in May and to represent South England in an international event in Scotland at the end of May/beginning of June. Several female players were also selected to represent GB at U16 and U18 levels. At the end of the nail biting season the U16 girls team successfully defended their National Champions title, held by them since the last time the Women’s National Finals were held in 2019! One of our mixed teams also qualified for National Finals by coming 2nd in their league. At the prestigious tournament the team placed 3rd in the country. ## **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** |Review of the charity’s
financial position at the end
of the period|Para 1.21|The financial position of the club remains
healthy. This season saw return to
business as usual, with competitive games
taking place at full costs (with referee fees
applicable). The total funds carried forward
returned to £49K. The ice time hire rate
was kept at previous season level. There is
a negative impact of VAT 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.| |---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|All of the cash is unrestricted. The club,
however, ring-fenced £20,000 to meet any
unforeseen expenditure. The Club will aim
to apply the surplus to support the expense
of a Head Coach and specialist goalie and
specialist skills coaches. 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|**£48,646**| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|The majority of income is applied to the
cost of ice hire, registrations and referees
fees. Membership numbers are key to the
level of contributions which in turn support
substantially fixed overhead costs.
Membership numbers remain consistent
and the club is growing in strength as we
see the result of the investment in Learn to
Play and House League development
programme. We are also attracting players
from further afield.| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|The main risks the charity faces are access
to the ice time, significant increase in ice
time hire cost, and having enough
volunteers to take on team coaching and
managing roles.
Additionally, recruitment in the youngest
age groups and retention of players in the
oldest age groups, especially female
players, is always a challenge.| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution Adopted 4 March 2011| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Association comprising on average 150
members| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Trustees appointed or re-appointed
annually at the AGM held in July| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|There is a child protection policy in place.
DBS checks are carried out prior to
appointment of trustees, coaches,
managers or parent liaison officers.| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|All trustees give their time voluntarily and
receive no remuneration or benefits. All
participating skaters are insured through
membership to the English Ice Hockey
Association (EIHA).| |Relationship with any
related parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|Haringey Junior Ice Hockey Club| |---|---| |Other name the charity uses|| |Registered charity number|1145848| |Charity’s principal address|Alexandra Palace Ice Rink
Alexandra Palace Way
London N22| ||| **Names of the charity trustees who manage the charity** ||**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**| |---|---|---|---| |1|Dariya Glazer|Club Secretary|01 June 21 - 31 March 22| |2|Olga Glazer|Treasurer|01 June 21 - 31 March 22| |3|Ildar Khafizov|Chair|01 June 21 - 31 March 22| |4|Lev Voslinsky|Independent|01 June 21 - 31 March 22| |5|Louis Gerhardstein|Independent|01 June 21 - 31 March 22| Corporate trustees – names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the 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 of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** ||**Type of adviser**|**Name**| |---|---|---| ||**Bank**|NatWest| ||**Bank**|Co-op| |||| |||| ## **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** **Co-op Bank account opened to provide the club with the compliant online banking and accommodate increase in income level and possibility of banking charges being levied by NatWest. NatWest account will be phased out and closed over the next few years.** Doclaratlons SlgnBd on b•hall tsftho charfty's t￿1885 Full nwno181 KHAFIZOV ILDAR P081tlon leg Secr8tsry, Chair, 8tcl CHAIR 11 Aprl 2023 |Haringey Hjunior Ice Hockey Club|Charity No|1145848|1145848|| |---|---|---|---|---| ||
Company|||| |Annual accounts for theperiod
||||| |Period start date
01-Jun-21|To|Period end
date|31-May-22|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |**Recommended categories by activity**
Guidance Note
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
**_Total_**
S07
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material expense item
S10
Other
S11
**_Total_**
S12
S13
Tax payable
S14
S15
S16
**Net income/(expenditure)**
S17
**Extraordinary items**
S18
**Transfers between funds**
S19
S20
Other gains/(losses)
S21
**_Net movement in funds_**
S22
Total funds brought forward
S23
**_Total funds carried forward_**
S24
**Net income/(expenditure) before tax**
**for the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
Net gains/(losses) on
investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricte**
**d funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**| |---|---|---|---|---|---| ||26|-|-|26|-| ||135,193|2,200|-|137,393|40,501| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||135,219|2,200|-|137,419|40,501| ||||||| ||-|-|-|-|-| ||120,308|2,200|-|122,508|56,074| ||||||| ||-|-|-|-|-| ||120,308|2,200|-|122,508|56,074| ||||||| ||14,912|-|-|14,912|-15,573| ||-|-|-|-|-| ||14,912|-|-|14,912|-15,573| ||-|-|-|-|-| ||14,912|-|-|14,912|-15,573| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||14,912|-|-|14,912|-15,573| ||||||| ||33,735|-|-|33,735|49,308| ||48,647|-|-|48,647|33,735| 1145848 Haringey Junior Ice Hockey Club Charity No Company No ## **Section B Balance sheet** |Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|**£**
F01
**Unrestricted**
**funds**|**£**
F02
**Restricted**
**income funds**|**Total this year Total last year**
**£**
**£**
**£**
F03
F04
F05
**Endowment**
**funds**|**Total this year Total last year**
**£**
**£**
**£**
F03
F04
F05
**Endowment**
**funds**|**Total this year Total last year**
**£**
**£**
**£**
F03
F04
F05
**Endowment**
**funds**| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||14,666|-|-|14,666|21,349| ||-|-|-|-|-| ||59,790||-|59,790|46,539| ||74,456|-|-|74,456|67,888| ||||||| ||25,810||-|25,810|34,153| ||||||| ||48,646|-|-|48,646|33,735| ||||||| ||48,646|-|**-**|48,646|33,735| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||48,646|-|-|48,646|33,735| ||||||| ||-|||-
-
48,646
-|-| |||-|-||-| ||48,646||||33,735| ||||||| ||||||| ||48,646|-|-|48,646|33,735| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ 17/04/2023 CC17a (Excel) 2 The members have not required the Company to obtain an audit in accordance with section 476 of the Companles Act 2006. The directors acknowledge thelr responsibilities for complying wlth the requlrements of the Companies Act with respect to accounting records and the preparatlon of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP. Signed by one or tsvo trusteesldirectors on behalf of all the trusteesldirectors Date of approval ddlmmlyyyy Print Name KHAFIZOV ILDAR 1110412023 Signature of director aulhenticatr'ng ac¢ounls being sent lo Companies House Signature Dale ddlmmlyyyy Print name CC17a IExcell 1010412023 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their • and with* accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that Not applicable support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make Not applicable the going concern assumption doubtful; Where accounts are not prepared on a Not applicable going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }. Yes* * -Tick as appropriate No* _**Please disclose: (i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_ 17/04/2023 CC17a (Excel) 4 ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). Yes* * -Tick as appropriate No* _**Please disclose: (i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes* * -Tick as appropriate No* _**Please disclose: (i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ 17/04/2023 CC17a (Excel) 5 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ ## **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of period £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/ (expenditure) as restated** 17/04/2023 CC17a (Excel) 6 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** |**Recognition of income** These are included in the Statement of Financial Activities (SoFA) when:
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
The charity has received government grants in the reporting period
**Donated goods**
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources;
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses,
unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
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
entitlement to the grant only occurs when the performance related conditions
are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when
there has been grant of probate, the executors have established that there are
sufficient assets in the estate and any conditions attached to the legacy are
either within the control of the charity or have been met.
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from
the donor. Any Gift Aid amount recovered on a donation is considered to be
part of that gift and is treated as an addition to the same fund as the initial
donation unless the donor or the terms of the appeal have specified otherwise.
**Contractual income**
**and performance**
**related grants**
This is only included in the SoFA once the charity has provided the related
goods or services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset
could be exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is
deemed to be the fair value of those gifts at the time of their receipt and they
are recognised on receipt. In the reporting period in which the stocks are
distributed, they are recognised as an expense at the carrying amount of the
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
recognised in 'Income from other trading activities' with the corresponding
stock recognised in the balance sheet. On its sale the value of stock 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
fixed assets and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from
donations when receivable.|Yes* No* N/a*|Yes* No* N/a*|Yes* No* N/a*| |---|---|---|---| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| 17/04/2023 CC17 FRS 102 SORP 7 |**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the
value of the gift to the charity provided the value of the gift can be measured
reliably.
Donated services and facilities that are consumed immediately are recognised
as income with an equivalent amount recognised as an expense under the
appropriate heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount
receivable can be measured reliably.
**Income from**
**membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in
Donations and Legacies.
Membership subscriptions which gives a member the right to buy services or
other benefits are recognised as income earned from the provision of goods
and services as income from charitable activities.
**Settlement of**
**insurance claims**
Insurance claims are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as
an item of other income in the SoFA.
**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 of the year.
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 of the obligation can be measured with reasonable certainty.
**Governance and**
**support costs**
Support costs have been allocated between governance costs and other
support. Governance costs comprise all costs involving public accountability
of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating
property costs by floor areas, or per capita, staff costs by the time spent and
other costs by their usage.
**Grants with**
**performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific
level of service or output to be provided, such grants are only recognised in the
SoFA once the recipient of the grant has provided the specified service or
output.
**Grants payable without**
**performance**
**conditions**
Where there are no conditions attaching to the grant that enables the donor
charity to realistically avoid the commitment, a liability for the full funding
obligation must be recognised.
The charity has creditors which are measured at settlement amounts less any
trade discounts
**Provisions for**
**liabilities**
A liability is measured on recognition at its historical cost and then
subsequently measured at the best estimate of the amount required to settle
the obligation at the reporting date
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per
paragraphs 11.17 to 11.19, FRS102 SORP.|Yes* No* N/a*|Yes* No* N/a*|Yes* No* N/a*| |---|---|---|---| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| ||Yes* No* N/a*||| ||||| 17/04/2023 CC17 FRS 102 SORP 8 |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Investments**
**Debtors**
**Tangible fixed assets**
**for use by charity**
**Stocks and work in**
**progress**
**Current asset**
**investments**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|They are valued at cost.
The depreciation rates and methods used are disclosed in note 14.
They are valued at cost.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at
least
The charity has intangible fixed assets, that is, non-monetary assets that do
not have physical substance but are identifiable and are controlled by the
charity through custody or legal rights. The amortisation rates and methods
used are disclosed in note 15.
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.
Fixed asset investments in quoted shares, traded bonds and similar
investments are valued at initially at cost and subsequently at fair value (their
market value) at the year end. The same treatment is applied to unlisted
investments unless fair value cannot be measured reliably in which case it is
measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash
equivalents with a maturity date of less than 1 year are treated as current
asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower
or cost or net realisable value.
Goods or services provided as part of a charitable activity are measured at net
realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to
occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial
recognition at settlement amount after any trade discounts or amount
advanced by the charity. Subsequently, they are measured at the cash or
other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and
cash and cash equivalents with a maturity date less than one year. These
include cash on deposit and cash equivalents with a maturity of loss than one
year held for investment purposes rather than to meet short-term cash
commitments as they fall due
They are valued at fair value except where they qualify as basic financial
instruments.|||| |---|---|---|---|---| |||||| |||Yes* No* N/a*||| |||||| |||Yes* No* N/a*||| |||||| |||Yes* No* N/a*||| |||||| |||Yes* No* N/a*||| |||||| |||Yes* No* N/a*||| |||||| |||Yes* No* N/a*||| |||||| |||Yes* No* N/a*||| |||||| |||Yes* No* N/a*||| |||||| |||Yes* No* N/a*||| |||||| |||Yes* No* N/a*||| |||||| |||Yes* No* N/a*||| |||||| |||Yes* No* N/a*||| |||||| |||Yes* No* N/a*||| |||||| |||||| |||||| 17/04/2023 CC17 FRS 102 SORP 9 **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
26
-
-
26
-
Gift Aid
-
-
-
-
-
Legacies
-
-
-
-
-
-
2,200
-
2,200
7,075
-
-
-
-
-
Donatedgoods,facilities and services
-
-
-
-
-
Other
-
-
-
-
-
**Total**
26
2,200
-
2,226
7,075
MembershipSubs
117,568
-
-
117,568
27,583
Registration fees
-
-
-
-
-
-
-
-
-
-
Other
17,625
-
-
17,625
5,843
**Total**
135,193
-
-
135,193
33,426
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Other
-
-
-
-
-
**Total**
-
-
-
-
-
Interest income
-
-
-
-
-
Dividend income
-
-
-
-
-
Rental and leasingincome
-
-
-
-
-
Other
-
-
-
-
-
**Total**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**Total**
-
-
-
-
-
**Other:**
Conversion of endowment funds into income
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Other
-
-
-
-
-
**Total**
-
-
-
-
-
**TOTAL INCOME**
135,219
2,200
-
137,419
40,501
**Other information:**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Donations**
**and legacies**
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
**Charitable**
**activities**
**Other**
**trading**
**activities**
**Income from**
**investments**
**Separate**
**material**
**item of**
**income**
Gain on disposal of a tangible fixed asset
held for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**| |---|---|---|---|---|---|---| ||Donations andgifts|26|-|-|26|-| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|2,200|-|2,200|7,075| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|-| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|26|2,200|-|2,226|7,075| |||||||| ||MembershipSubs|117,568|-|-|117,568|27,583| ||Registration fees|-|-|-|-|-| |||-|-|-|-|-| ||Other|17,625|-|-|17,625|5,843| ||**Total**|135,193|-|-|135,193|33,426| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset
held for charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||135,219|2,200|-|137,419|40,501| |||||||| **All income in the prior year was unrestricted except for: (please provide description and amounts)** **Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.** **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** **Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** 17/04/2023 CC17a (Excel) 10 **Section C Notes to the accounts (cont)** ## **Note 6 Expenditure** |**Expenditure on**
**raising funds:**
**Expenditure on**
**charitable**
**activities**|**Analysis of expenditure**|**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**| |---|---|---|---|---|---|---| ||Incurred seeking donations
|-|-|-|-|-| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants|||||| ||Operating membership schemes
and social lotteries|||||| ||Staging fundraising events|||||| ||Fundraising agents|||||| ||Operating charity shops|||||| ||Operating a trading company
undertaking non-charitable trading
activity|||||| ||Advertising, marketing, direct mail
andpublicity|-|-|-|-|-| ||Start up costs incurred in generating
new source of future income|-|-|-|-|-| ||Database development costs|-|-|-|-|-| ||Other trading activities|||||| ||Investment management costs:|-|-|-|-|| ||Portfolio management costs|-|-|-|-|-| ||Cost of obtaining investment advice|-|-|-|-|-| ||Investment administration costs|-|-|-|-|-| ||Intellectual property licencing costs|-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges|-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on raising**
**funds**|-|-|-|-|-| |||||||| ||Cost of Ice
|69,795|-|-|69,795|37,234| ||Cost of Registration with EIHA|825|-|-|825|1,050| ||Cost of Referees|5,870|-|-|5,870|-| ||Cost of Coaching|25,915|2,200|-|28,115|14,698| ||Other Costs|17,903|-|-|17,903|3,092| ||**Total expenditure on charitable**
**activities**|120,308|2,200|-|122,508|56,074| 17/04/2023 CC17a (Excel) 11 |**Total**
**Other**
**Total other expenditure**
**TOTAL EXPENDITURE**
**Separate**
**material item**
**of expense**||-|-|-|-|-| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||120,308|2,200|-|122,508|56,074| ## **Other information:** ## **Analysis of expenditure on charitable activities** |**Activity or**
**programme**|**Activities undertaken directly**|**Activities undertaken directly**|**Grant funding**
**of activities**|**Support**
**Costs**|**Total this year**|**_Total prior_**
**_year_**| |---|---|---|---|---|---|---| ||**£**||**£**|**£**|**£**|**£**| |Activity 1
Activity2||||||| |||||||| |Other||||||| |**Total**||||||| |||||||| |**Prior year expenditure on charitable**
**activities can be analysed as follows:**||||||| |||||||| |**Within the expenditure items above the**
**following items are material: (please**
**disclose the nature, amount and any prior**
**year amounts)**||||||| |||||||| |**Where sums originally denominated in**
**foreign currency have been included in**
**expenditure, explain the basis on which**
**those sums have been translated into**
**sterling (or the currency in which the**
**accounts are drawn up).**||||||| 17/04/2023 CC17a (Excel) 12 **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** |**19.1 Analysis of debtors**||| |---|---|---| |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||13,968.6|-| ||697|21,349| ||-|-| ||14,666|21,349| ## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)** |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| 17/04/2023 CC17a (Excel) 13 **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for**
**contracts or performance-related grants**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|~~**Amounts falling due**~~
**after more than one**
~~**year**~~|~~**Amounts falling due**~~
**after more than one**
~~**year**~~| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**
|**Last year**
**£**
| ||-|-|-|-| ||-|-|-|-| ||16,239|-|-|-| ||-|-|-|-| ||9,572|34,153|-|-| ||-|-|-|-| ||-|-|-|-| ||25,810|34,153|-|-| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ _**Please explain the reasons why income is deferred. Members overpaid their subscriptions, consent obtained to apply to the next season subscriptions**_ |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||12,535|1,352| ||20,269|12,535| ||-12,535|-1,352| ||20,269|12,535| 17/04/2023 CC17a (Excel) 14 **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||59,790|46,539| ||-|-| ||59,790|46,539| 17/04/2023 CC17a (Excel) 15 Independent examinerfs report on the accounts CHARITY COMMISSION FOR ENGLAND AND WALES Section A Independent Examiner's Report Report to the trvste members of Haringey Junior Ice H￿kry Club On accounts for the )ear ended 3 1 May 2022 1145848 Sel out on pgges Respective responsibilitie5 of tr￿SteeS and evminer The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 20 11 1.the Charities Aet") and that an independent examination is needed. IThe charity's gross income exceeded £250,000 and l am qualified to und¢rtake the examination by being a qualified member of Inamed bodyll. Delete I l if not applic(thie. It is my responsibility to: examine the ac(x)unts under seetion 145 of the CkLarities Act. to follow the procedure$ laid dovm in the general Directions given by the Charity Commission (under section 14515llbl of the Charities Act. and to state whether particular matters have come to my attention Basis ofindependellt My examination was carticd out in accordance with general exwniner's statemenl 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 seekmg explanations from the trustees concerning any such rnatters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequendy no opinion is ￿Ven 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 examinerfs In connection my examination. no material matters have statoment come to my attention (other than that disclosed below "I which gives me cause to believe that in, any rnaterial respect.. the accounting records were not kept in accordance with section 130 of the Charlties Act" or the accounts did not aLtord with the accounting records. December 2017 IIER or the accounts did not comply with the applicable requirements concerning the fonn and content of 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 come across no other lllatters 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. . Please delete the twrds in the brackets if they do not apply. I WKIL 2oL SlgMI: Name: A - TFt Relevant professional quaiificationl51 or body lir any): Addres5: Section B Disclosu Onli, complete if the examiner needs to highlighr material rnatters of concern Isee CC32, Independent exgmination of ckwity accounts: directions and guidance for exa￿Lners1. 21ER Decernbgr 2017 **Give here brief details of any items that the examiner wishes to disclose** . **December 2017** 3 **IER**