2023-05-31-accounts - Haringey Junior Ice Hockey Club

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						SORP reference
Summary		ofthe purposes			of		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 ofon/off ice training to develop ice hockey skills. Leam
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 in age
							group appropriate regional leagues.
							Competitive matches are played at
							weekends under the 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 ofcompetitive 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 pressures they
							experience in school and elsewhere in life.
							We speak to the players on a regular basis
							about expectations ofbeing kind and
							res ecfful to each other.

Statement	confirming		The Charity Trustees are aware ofthe	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 ofamateur
benefit			s ortin	a ublicwa

ou ma c	ho	ose to	include fu	rther statement
				SORP reference
				Para 1.38
Policy on	grant making
				Para 1.38
Policy on	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 U10s continues. The average number of
					registered members remains steady at 152
Summary ofthe main achievements ofthe charity,				Para 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 U16 Girls team continues to be a
					staple provision. The team consists of
					Haringey Junior Ice Hockey Club members
					as well as members of nearby Ice Hockey
					Clubs. The members ofthe nearby clubs
					join the U16s girls team by obtaining
					dispensation permission from their home
					clubs. Additionally, several ofour older
					female players play in Women's teams
					across the South re ion. Similarl the

obtain dispensation permission from our
Club.
The club continues to provide a regular
weekly training session for the U16 Girls
team, demonstrating its commitment to
further enhancing the development ofour
female players and to give them better
opportunities to try out for the England and
GBteams. All the girls between the ages of
10and 15are invited to attend to have an
opportunity to train as one team.
The development programme for goalies is
running with a more consistent training
schedule. The club continues to subscribe
to the services ofa specialist goalie coach.
Like in the previous year, the Club ran two
teams in parallel for the age groups where
the number of members met the necessary
thresholds set by the rules ofcompetition.
This increased the number ofmembers
participating in league competition and
facilitated development ofmembers who
are more new to the sport.
Consistent with more teams being run at
U14 and U16 age groups, the House
League programme, which facilitates
development ofhockey sense during
in-house 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.
The Club continues to provide support to
one Ukrainian refugee family, helping with
equipment and training costs.
The Club arranged a series ofcoaches to
help the teams reach their furthest fixtures
(usually Cardiff or Leeds). The Club
assisted with paying for the hire ofthe
coaches, helping to alleviate the financial
burden on the families involved. The
journey on the coach also provided
team-building opportunities for the players.
And while such far away fixtures usually
take a whole weekend day away from
families, being able to safely travel to the
matches by coach meant that some players
could do so without their parents having to
come along too. In this way, the team
coaches proved rather popular with both
parents and players!

Multiple teams attended a variety of
tournaments across England, often
finishing in top places. Despite the teams
corning 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.
The U14 and U16 Club teams attended
competitive international tournaments in
Finland and Sweden, respectively, during
the Easter school break. The players
worked hard to achieve a respectable end
result. The experience helped the players
to create a stronger team bond which
allowed them to finish their seasons on a
high.
Many ofour players saw individual
achievements by being selected to
represent regional teams at a national ice
hockey tournament known as Showcase
Draft Tournament in May (at U13, U14,
U15, U16, U18 levels) and to represent
England at the international events in
Bratislava and Scotland at the end of
May/throughout June (at U14, U15 and
U16 levels). Several female players were
also selected to represent GB (U16 and
U18 levels) and England at (U13 and U15
levels) at international tournaments.
The annual highlight ofthe season, the
National Finals, was held in May and one of
our U14 teams earned a place at this event
by finishing in 2nd place in the South Div 1
league.

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

Financ	i	al	Review	Review	Review	Review
Review		of	the charity's						Para 1.21	The financial position ofthe club remains
financial		position at				the	end			healthy. This season saw return to
ofthe period										business as usual, with competitive games
										taking place at full costs (with referee fees
										applicable). The total funds carried forward
										f39,514.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.
Statement			explaining			the			Para 1.22	All ofthe cash is unrestricted. The club,
policy for holding reserves										however, i'ing-fenced f20,000to meet any
stating	why they are					held				unforeseen expenditure. The Club will aim
										to apply the surplus to support the expense
										ofa 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	839514
Reasons		for		holding		zero			Para 1.22
reserves
Details	offund materially							in	Para 1.24
deficit
Explanation				ofany					Para 1.23
uncertainties				about the
charity	continuing				as a going
concern
Additional			information				(optional)
You ma		choose to			include			further statements		where relevant about
										The majority of income is applied to the
										cost ofice hire, registrations and referees
The charity's principal sources offunds (including									Para 1.47	fees. Membership numbers are key to the level ofcontributions which in turn support
any fundraising)										substantially fixed overhead costs.
										Membership numbers remain consistent
										and the club is growing in strength as we
										see the result ofthe investment in Learn to
										Play and House League development
										programme. We are also attracting players
										from further afield.

Investment	policy and
objectives including any			Para 1.46
social investment policy
adopted
				The main risks the charity			faces are		access
				to the ice time, significant			increase	in ice
A description	ofthe principal		Para 1.46	time hire cost, and having			enough
risks facing	the charity			volunteers	to take on team coaching				and
				managing roles.
				Additionally,	recruitment	in the youngest
				age groups	and retention		ofplayers		in the
				oldest age	groups, especially female
				players, is	always a challenge.
Other
Structure,	Governance		and Management
Description	ofcharity's
trusts:
Type of governing 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
Additional information		(optional)
You ma choose to include further statements				where relevant about
				There is a	child protection		policy in	place.
				DBSchecks are carried		out prior to
Policies and adopted for	procedures the induction		Para 1.51	appointment managers	oftrustees, coaches, or parent liaison officers.
and training	oftrustees
				All trustees	give their time voluntarily				and
				receive no	remuneration		or benefits.		All
The charity's organisational structure and any wider			Para 1.51	participating membership	skaters are insured through to the English Ice Hockey
network with	which the			Association	(EIHA).
charity works
				Coaches and managers			receive training
				and continuous professional development
				from the En lish Ice Hocke Association.

Relationship	with any	Para 1.51
related parties
Other

Name oftrustees holding	title to	property belonging to the	charity
Trustee name		Dates acted ifnot 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 ofarrangements	for
safe custody and
segregation ofsuch assets
from the charity's own assets

Names an	d addresses ofadv	isers (Optional i	nformation)
Type of	Name	Address
adviser
Bank	NatWest	190Muswell	Hill Road, London, N10
Bank	Co-op
Name of	chief executive or names ofsenior		staff members	(Optional	information)

				Haringey	Junior Ice	Hockey Clui	Charity				114	848
							Company	Nc
~		a
				0Z
				8C		Restricted
				Unrestricte		income	Endowmen		Total	this		Total last
					d funds	funds	tfunds		year			year
Fixed assets					F01	F02	F03		F04			F05
Intangible	assets		(Note	80&
Tangible assets			(Note	802
Heritage assets			(Note	803
17)				804
		Total fixed assets		805
Current	assets
Stocks			(Note 18)	806
19)				807	4,138				4,138			14,666
Investments			(Note	806
24)				809	56,979				56	979		59,790
		Total current assets		810	61,117				61,117			74,456
within one 20)		year	(Note	8«21,603					21',	,603		25,810
Net current assetsl(liabilities)				8&2	39,514				39,514			48,646
			liabilities	813	9,5 4				9,5		4	48,646
%J~Vl4IWI 'Q ~		QIIWll ~ ~IV	~'RI ~ ~~I\J %4U%r
after one year			(Note
20)				814
Provisions		for liabilities		815
Total net assets orliabilities				816	39514				39,514			48,646
Funds ofthe Charity
Endowment		funds (Note 27)		817
~V%e		~ ~ 'V'V	$ ~ %'UM
27)				818
Unrestricted		funds		8&9	48,646				48,646			33,735
Revaluation		reserve		820
Fair value	reserve			821
			Total funds	822	48,646				48,646			33,735

ompani	es subject to the small c	ompanies regime an	d in accordance with F	RS102SORP.
Signed	by one or two trustees/directors thy trustees/directors	on behalf of all	Print Name	Date of approval
				dd/mm/yyyy
Signature	ofdirector authenticating accounts being sent		Signature	Date dd/mm/yyyy
	to Companies House
				Print name

		Start of	End of
		period	period
		F
Fund balances as
previously	stated
Adjustments:

			~ ~ ~
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.
Offsetting			There has been no offsetting ofassets and liabilities, or income and expenses, unless required or permitted by the FRS 102SORP or FRS 102.			Yes" No*	N/a*
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" No*	N/a*
			In the case ofperformance 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).
			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			Yes' No*	N/a*
			either within the control ofthe charity or have been met.				LuI
						Yes" No*	N/a*
Government		grants	The charity has received government grants in the reporting period
			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.
Contractual		income	This is only included in the SoFA once the charity has provided the related			Yes" No*	N/a*
and performance			goods or services or met the performance related conditions.
related grants							U
						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.
			J
			deemed to be the fair value ofthose gifts at the time oftheir receipt and they			Yes" No*	N/a*
			are recognised on receipt. In the reporting period in which the stocks are
			distributed, they are recognised as an expense at the carrying amount ofthe
			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.
		Gifts in kind for use by the charity are included in the SoFA as income from	Yes" No*	N/a*
		donations when receivable.
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.
		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.
			Yes" No*	N/a*
Support costs		The charity has incurred expenditure on support costs.
Volunteer	help	The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.	Yes" No*	N/a*
Income from interest, royalties and dividends		This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.	Yes" No*	N/a*
Income from membership subscrlptlons		Membership subscriptions received in the nature ofa gift are recognised in Donations and Legacies.	Yes" No*	N/a* U
		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 ofgoods
		and services as income from charitable activities.
Settlement insurance	of 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 ofother income in the SoFA.	Yes" No*	N/a*
Investment losses	gains and	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" No*	N/a*
2.3 EXPENDITURE AND LIABILITIES
		Liabilities are recognised where it is more likely than not that there is a legal or rnnctnirtivo nhlinotinn rnmmittinn tho rhoritv tn nov nuit roc+lrroc onrl tho	Yes" No*	N/a*

Liability recognition	amount ofthe 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	Yes"	No*	N/a*
	ofthe 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	Yes"	No*	N/a*
	property costs by floor areas, or per capita, staff costs by the time spent and
	other costs by their usage.
Grants with	Where the charity gives a grant with conditions for its payment being a specific
performance	level ofservice or output to be provided, such grants are only recognised in the	Yes"	No*	N/a*
	SoFA once the recipient ofthe grant has provided the specified service or
	output.
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.
Redundancy cost	The charity made no redundancy payments during the reporting period.	Yes"	No*	N/a*
Deferred income	No material item ofdeferred income has been included in the accounts.	Yes"	No*	N/a*
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts	Yes"	No*	N/a*
Provisions for liabilities	A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate ofthe amount required to settle the obligation at the reporting date	Yes"	No*	N/a*
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7FRS102SORP. Subsequent measurement is as per paragraphs 11.17to 11.19,FRS102SORP.	Yes"	No*	N/a*
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.
	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.
	They are valued at cost.	Yes"	No*	N/a*
	The charity has heritage assets, that is, non-monetary assets with historic,
	artistic, scientific, technological, geophysical or environmental qualities that are	Yes	No*	N/a*

Heritage assets	held and maintained principally for their contribution to knowledge and culture.	held and maintained principally for their contribution to knowledge and culture.
	The depreciation rates and methods used as disclosed in note 16.
			Yes" No*	N/a*
	They are valued at cost.
	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	it is
	measured at cost less impairment.
	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
Stocks and work in	Stocks held for sale as part of non-charitable trade are measured at the lower		Yes" No*	N/a*
progress	or cost or net realisable value.
	Goods or services provided as part ofa charitable activity are measured	at net	Yes" No*	N/a*
	realisable value based on the service potential provided by items ofstock.
	Work in progress is valued at cost less any foreseeable loss that is likely	to	Yes" No*	N/a*
	occur on the contract.
				u
	Debtors (including trade debtors and loans receivable) are measured on	initial
Debtors	recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or		Yes" No*	N/a*
	other consideration expected to be received.
Current asset	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		Yes" No*	N/a*
investments	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			U
			Yes" No*	N/a*
	They are valued at fair value except where they qualify as basic financial
	instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE

Note 3				Inco	m	e
															Restricted
				Analysis			ofincome							Unrestricte d funds	income funds	Endowme nt funds	Total funds	Prior year
Donations			Donations and		ifts									722			722	26
and			Gift Aid
legacies:			Le acies
			General	grants provided					by
			government/other			charities												2,200
			Membership subscriptions							and
			sponsorships which				are in			substance
			Donated	oods,	facilities				and			services
			Other
													Total	722			722	2,226
Charitable			Membership Subs
activities:														97,707			97,707	117,568
			Re istration fees											2,605			2,605
			Other											25,908			25,908	17,625
													Total	126,220			126,220	135,193
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				fixed
			asset held for charity's					own		use
			Gain on	disposal	of		a	programme
			related investment
			Royalties	from the		exploitation						of
			intellectual property				rights
			Other
													Total
TOTAL INCOME														126,942			126,942	137,419
Other information:
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 (orthe			currency	in which		the accounts are
drawn up).

Note 6	Expenditure
			Restricte
	Analysis ofexpenditure	Unrestricte d funds	d income funds	Endowmen tfunds	Total funds	Prior year
						E
Expenditure	Incurred seeking donations
on raising funds:	Incurred seeking legacies
	Incurred seeking grants
	Operating membership schemes
	and social lotteries
	Staging fundraising events
	Fundraising agents
	Operating charity
	Operating a trading company
	undertaking non-charitable trading
	activity
	Advertising, marketing, direct mail
	and publicity
	Start up costs incurred in
	generating new source offuture
	Database development costs
	Other trading activities
	Investment management costs:
	Portfolio management costs
	Cost ofobtaining investment
	advice
	Investment administration costs
	Intellectual property licencing
	costs
	Rent collection, property repairs
	and maintenance charges
	funds
Expenditure on charitable activities	Cost of Ice Cost of Registration with EIHA	71,050 1,540			71,050 1,540	69,795 825
	Cost ofReferees	4,658			4,658	5,870

	Cost ofCoaching		29,764	29,764	28,115
	Other Costs		29,062	29,062	17,903
	Total expenditure	on charitable
	activities		136,073	136,073	122,508
Separate
material	item
ofexpense
	Total
Other
	Total other expenditure
TOTAL EXPENDITURE			136,073

Activity or programme	Activities undertaken	directly	Grant funding of activities	Support Costs	Total this year	Total prior year
Activity 1
Activity 2
Other
Total

Trade debtors
Prepayments	and accrued income
Other debtors

	year	Last year
	E
	901.5	13,968.6
	3,237	697
Total	4,138	14,666

19.2 Disclo	sure ofdebtors recoverable in mo	re than 1 year (incl	uded in deb	tors above
			This year	Last year
				E
Trade debtors
Prepayments	and accrued income
Other debtors
		Total

20.1 Analysis ofcredito	rs
			Amounts within	falling due one year	after more	than one
			This year	Last year	This year	Last year
						K
Accruals for grants payable
Bank loans and overdrafts
Trade creditors			19,637	16,239
Payments received on	account	for
contracts or performance-related		grants
Accruals and deferred	income		1,966	9,572
Taxation and social security
Other creditors
		Total	21,603	25,810

Movement in deferred income account	Movement in deferred income account		This year	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
Short	term cash investments	(less than 3months	maturity	date)
Short	term deposits
Cash	at bank and on hand
Other
Total					56,979	59,790