Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ members of
Report to the trustees/ Haringey Junior Ice Hockey Club On accounts for the year 31 May 2024 Charity no 1145848 ended (if any) Set out on pages 31 pages (remember to include the page numbers of additional sheets)
Respective responsibilities The charity's trustees are responsible for the preparation of the accounts. The of trustees and examiner charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. [The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of [named body]]. Delete [ ] if not applicable.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention
Basis of independent My examination was carried out in accordance with general Directions given examiner’s statement 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 seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given 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 examiner's In connection with my examination, no material matters have come to my statement attention (other than that disclosed below *) which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form 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 matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
- Please delete the words in the brackets if they do not apply.
1
December 2017
IER
81gned.. N•m•". lo cl4 R•l•vant profe*8lonal qu•IM¢otJon(s) or body (11 any): Addrgss.. 2rCA Only complete If the examiner needs io highlight matenal matters of concem (see CC32. Independent examination of charity accounts: directions and gumdance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
3
December 2017
IER
| Haringey Hjunior | Ice Hockey Club | Charity No | 1145848 | |||
|---|---|---|---|---|---|---|
| Company | ||||||
| Annual accounts for the period | ||||||
| Period start date | 1-Jun-23 | To | Period end date |
31-May-24 | ||
Section A Statement of financial activities (including summary income and expenditure account)
| Haringey Hjunior Ice Hockey Club | Haringey Hjunior Ice Hockey Club | Charity No | 1145848 | 1145848 | 1145848 | ||
|---|---|---|---|---|---|---|---|
| Company | |||||||
| Annual accounts for the period | |||||||
| Period start date 1-Jun-23 |
To | Period end date |
31-May-24 | ||||
| ement of financial activities (including summary income e account) |
|||||||
| Recommended categori Income (Note 3) Income and endowments f |
es by activity Guidance Note rom: |
Unrestricte d funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 |
Total funds £ F04 |
Prior year funds £ F05 |
|||
| Donations and legacies Charitable activities Other trading activities Investments Separate material item of incom Other |
S01 S02 S03 S04 e S05 S06 |
- 1,002- |
- -- |
- -- |
- 1,002- |
- 722- |
|
| - 136,512- |
- -- |
- -- |
- 136,512- |
- 126,220- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| Total Expenditure (Notes 6) Expenditure on: Raising funds Charitable activities Separate material expense item Other Total Net income/(expendit the reporting period Tax payable Net income/(expendit before investment gai Net gains/(losses) on investments Net income/(expendit Extraordinary items Transfers between fun Other recognised gain Gains and losses on revaluation charity’s own use Other gains/(losses) Net movement in fund Reconciliation of funds: Total funds brought forward Total funds carried fo |
S07 S08 S09 S10 S11 S12 ure) before tax for S13 S14 ure) after tax ns/(losses) S15 S16 ure) S17 S18 ds S19 s/(losses): of fixed assets for the S20 S21 s S22 S23 rward S24 |
- 137,514- |
- -- |
- -- |
- 137,514- |
- 126,942- |
|
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - 138,037- |
- -- |
- -- |
- 138,037- |
- 136,073- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - 138,037- |
- -- |
- -- |
- 138,037- |
- 136,073- |
|||
| - 523- |
- -- |
- -- |
- 523- |
- 9,131- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - 523- |
- -- |
- -- |
- 523- |
- 9,131- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - 523- |
- -- |
- -- |
- 523- |
- 9,131- |
|||
| - -- |
- -- |
- -- |
- -- |
||||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - 523- |
- -- |
- -- |
- 523- |
- 9,131- |
|||
| - 39,514- |
- -- |
- -- |
- 39,514- |
- 48,646- |
|||
| - 38,991- |
- -- |
- -- |
- 38,991- |
- 39,514- |
Haringey Junior Ice Hockey Club Charity No Company No
1145848
Section B Balance sheet
| Guidance Note Fixed assets |
Unrestricte d funds Restricted income funds £ £ F01 F02 |
Unrestricte d funds Restricted income funds £ £ F01 F02 |
Endowment 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 |
|---|---|---|---|---|---|
| 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 B08 Cash at bank and in hand (Note B09 Total current assets B10 Creditors: amounts falling due within one year (Note 20) B11 Net current assets/(liabilities) B12 Total assets less current B13 Creditors: amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 Total funds B22 |
- -- |
- -- |
- -- |
- -- |
- -- |
| - -- |
- -- |
- -- |
- -- |
- -- |
|
| - 6,728- |
- -- |
- -- |
- 6,728- |
- 4,139- |
|
| - -- |
- -- |
- -- |
- -- |
- -- |
|
| - 50,247- |
- -- |
- 50,247- |
- 56,979- |
||
| - 56,975- |
- -- |
- -- |
- 56,975- |
- 61,118- |
|
| - 17,984- |
- -- |
- 17,984- |
- 21,603- |
||
| - 38,991- |
- -- |
- -- |
- 38,991- |
- 39,515- |
|
| - 38,991- |
- -- |
- -- |
- 38,991- |
- 39,515- |
|
| - -- |
- -- |
- -- |
- -- |
- -- |
|
| - -- |
- -- |
- -- |
- -- |
- -- |
|
| - 38,991- |
- -- |
- -- |
- 38,991- |
- 39,515- |
|
| - -- |
- -- - -- - 38,991- - -- |
- -- |
|||
| - -- |
- -- |
- -- |
|||
| - 38,991- |
- 39,515- |
||||
| - 38,991- |
- -- |
- -- |
- 38,991- |
- 39,515- |
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation 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 two trustees/directors on behalf of all the trustees/directors Signature of director authenticating accounts being sent to Companies House |
Print Name | Date of approval dd/mm/yyyy |
|---|---|---|
| Mr Ildar Khafizov | 31.03.2025 | |
| Signature | Date dd/mm/yyyy |
|
| Print name |
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 accounts in accordance with the Financial Reporting
-
• and with* ü Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and
-
• and with ü* 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 the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable 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* | ü | ||||||
|---|---|---|---|---|---|---|---|
| * | -Tick | as | appropriate | ||||
| No* | ü |
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.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). Yes ü * -Tick as appropriate No ü
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 ü * -Tick as appropriate No ü 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.
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 £
Net income/(expenditure) as previously stated Adjustments:
Previous period net income/(expenditure) as restated
Section C Notes to the accounts (cont)
| Note 2 Accounting policies 2.2 INCOME Recognition of These are included in the Statement of Financial Activities (SoFA) · 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. Offsetting 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 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 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. Government grants The charity has received government grants in the reporting period 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 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 ' ' |
Yes No N/a* | Yes No N/a* | Yes No N/a* |
|---|---|---|---|
| ü | ü | ü | |
| Yes No N/a* | |||
| ü | ü | ü | |
| Yes No N/a* | |||
| ü | ü | ü | |
| Yes No N/a* | |||
| ü | ü | ü | |
| Yes No N/a* | |||
| ü | ü | ü | |
| Yes No N/a* | |||
| ü | ü | ü | |
| Yes No N/a* | |||
| ü | ü | ü | |
| Yes No N/a* | |||
| ü | ü | ü | |
| Yes No N/a* | |||
| ü | ü | ü | |
| Yes No N/a* | |||
| ü | ü | ü | |
| Yes No N/a* | |||
| costs of sale and recognised in Income from other trading activities |
| 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. 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. 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. 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. 2.3 EXPENDITURE AND LIABILITIES Liability recognition 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. |
ü | ü | ü | |
|---|---|---|---|---|
| Yes No N/a* | ||||
| ü | ü | ü | ||
| Yes No N/a* | ||||
| ü | ü | ü | ||
| Yes No N/a* | ||||
| ü | ü | ü | ||
| Yes No N/a* | ||||
| ü | ü | ü | ||
| Yes No N/a* | ||||
| ü | ü | ü | ||
| Yes No N/a* | ||||
| ü | ü | ü | ||
| Yes No N/a* | ||||
| ü | ü | ü | ||
| Yes No N/a* | ||||
| ü | ü | ü | ||
| Yes No N/a* | ||||
| ü | ü | ü | ||
| Yes No N/a* | ||||
| ü | ü | ü | ||
| Yes No N/a* | ||||
| ü | ü | ü | ||
| Yes No N/a* | ||||
| ü | ü | ü | ||
| Yes No N/a* | ||||
| ü | ü | ü |
| 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 | Where the charity gives a grant with conditions for its payment being a |
| performance | specific level of service or output to be provided, such grants are only |
| conditions | recognised in the SoFA once the recipient of the grant has provided the |
| specified service or output. | |
| Grants payable | Where there are no conditions attaching to the grant that enables the |
| without performance | donor charity to realistically avoid the commitment, a liability for the full |
| conditions | funding obligation must be recognised. |
| 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 | 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. |
| 2.4 ASSETS | |
| Tangible fixed assets | These are capitalised if they can be used for more than one year, and |
| for use by charity | cost at least |
| 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 | |
| Intangible fixed | that do not have physical substance but are identifiable and are |
| assets | controlled by the charity through custody or legal rights. The |
| amortisation rates and methods used are disclosed in note 15. | |
| They are valued at cost. | |
| The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental |
|
| Heritage assets | 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. | |
| 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 (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. |
| Yes* | Yes* | No* | N/a* | |||
|---|---|---|---|---|---|---|
| ü | ü | ü | ||||
| Yes* | No* | N/a* | ||||
| ü | ü | ü | ||||
| Yes* | No* | N/a* | ||||
| ü | ü | ü | ||||
| Yes* | No* | N/a* | ||||
| ü | ü | ü | ||||
| Yes* | No* | N/a* | ||||
| ü | ü | ü | ||||
| Yes* | No* | N/a* | ||||
| ü | ü | ü | ||||
| Yes* | No* | N/a* | ||||
| ü | ü | ü | ||||
| Yes* | No* | N/a* | ||||
| ü | ü | ü |
| Yes* | Yes* | No* | N/a* | |||
|---|---|---|---|---|---|---|
| ü | ü | ü | ||||
| Yes* | Yes* | No* | N/a* | |||
|---|---|---|---|---|---|---|
| ü | ü | ü | ||||
| Yes* | No* | N/a* | ||||
| ü | ü | ü | ||||
| Yes* | No* | N/a* | ||||
| ü | ü | ü | ||||
| Yes* | No* | N/a* | ||||
| ü | ü | ü |
Yes No N/a* ü ü ü
| Stocks and work in progress Debtors Current asset investments POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE |
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* |
|---|---|---|---|---|---|
| ü | ü | ü | |||
| Yes No N/a* | |||||
| ü | ü | ü | |||
| Yes No N/a* | |||||
| ü | ü | ü | |||
| Yes No N/a* | |||||
| ü | ü | ü | |||
| Yes No N/a* | |||||
| ü | ü | ü | |||
| Yes No N/a* | |||||
| ü | ü | ü | |||
| Yes No N/a* | |||||
| ü | ü | ü | |||
Section C Notes to the accounts (cont)
Note 3 Income
| Note 3 | Income | Income | Income | Income | Income | Income |
|---|---|---|---|---|---|---|
| Analysis of income Unrestricte d funds Restricted income funds Endowme nt funds Total funds Prior year £ £ |
||||||
| Donations and legacies: |
Donations and gifts | - 1,002- |
- -- |
- -- |
- 1,002- |
- 722- |
| Gift Aid | - -- |
- -- |
- -- |
- -- |
- -- |
|
| Legacies | - -- |
- -- |
- -- |
- -- |
- -- |
|
| General grants provided by government/other charities |
- -- |
- -- |
- -- |
- -- |
- -- |
|
| Membership subscriptions and sponsorships which are in substance |
- -- |
- -- |
- -- |
- -- |
- -- |
|
| Donated goods, facilities and services | - -- |
- -- |
- -- |
- -- |
- -- |
|
| Other | - -- |
- -- |
- -- |
- -- |
- -- |
|
| Total | - 1,002- |
- -- |
- -- |
- 1,002- |
- 722- |
|
| Charitable activities: Other trading activities: Income from investments: Separate material item of income Other: |
Membership Subs | - 112,785- | - -- |
- -- |
- 112,785- | - 97,707- |
| Registration fees | - 3,624- |
- -- |
- -- |
- 3,624- |
- 2,605- |
|
| - -- |
- -- |
- -- |
- -- |
- -- |
||
| Other | - 20,103- |
- -- |
- -- |
- 20,103- |
- 25,908- | |
| Total | - 136,512- | - -- |
- -- |
- 136,512- | -126,220- | |
| - -- |
- -- |
- -- |
- -- |
- -- |
||
| - -- |
- -- |
- -- |
- -- |
- -- |
||
| - -- |
- -- |
- -- |
- -- |
- -- |
||
| Other | - -- |
- -- |
- -- |
- -- |
- -- |
|
| Total | - -- |
- -- |
- -- |
- -- |
- -- |
|
Interest income |
- -- |
- -- |
- -- |
- -- |
- -- |
|
| Dividend income | - -- |
- -- |
- -- |
- -- |
- -- |
|
| Rental and leasing income | - -- |
- -- |
- -- |
- -- |
- -- |
|
| Other | - -- |
- -- |
- -- |
- -- |
- -- |
|
| Total | - -- |
- -- |
- -- |
- -- |
- -- |
|
| - -- |
- -- |
- -- |
- -- |
- -- |
||
| - -- |
- -- |
- -- |
- -- |
- -- |
||
| - -- |
- -- |
- -- |
- -- |
- -- |
||
| - -- |
- -- |
- -- |
- -- |
- -- |
||
| Total | - -- |
- -- |
- -- |
- -- |
- -- |
|
| Conversion of endowment 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
137,514 - - 137,514 126,942
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 (or the currency in which the accounts are drawn up).
Section C Notes to the accounts (cont)
Note 6 Expenditure
| Note 6 | Expenditure | |||||
|---|---|---|---|---|---|---|
| Analysis of expenditure | Unrestricte d funds Restricted income funds Endowmen t funds Total funds Prior year £ £ |
|||||
| Expenditure on raising 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 and publicity |
- -- |
- -- |
- -- |
- -- |
- -- |
|
| Start up costs incurred in generating new source of future income |
- -- |
- -- |
- -- |
- -- |
- -- |
|
| Database development costs | - -- |
- -- |
- -- |
- -- |
- -- |
|
| Other trading activities | ||||||
| Expenditure on charitable 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 |
- 73,969- |
- -- |
- -- |
- 73,969- |
- 71,050- | |
| Cost of Registration with EIHA | - 2,978- |
- -- |
- -- |
- 2,978- |
- 1,540- |
|
| Cost of Referees | - 5,468- |
- -- |
- -- |
- 5,468- |
- 4,658- |
|
| Cost of Coaching | - 30,407- |
- -- |
- -- |
- 30,407- |
- 29,764- | |
| Other Costs | - 25,216- |
- -- |
- -- |
- 25,216- |
- 29,062- | |
| Total expenditure on charitable activities |
- 138,037- | - -- |
- -- |
-138,037- | -136,073- | |
| Separate material item of expense |
- -- |
- -- |
- -- |
- -- |
- -- |
||
|---|---|---|---|---|---|---|---|
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| Total Other Total other expenditure TOTAL EXPENDITURE Other information: Analysis of expenditure on charitable activities |
Total | - -- |
- -- |
- -- |
- -- |
- -- |
|
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - 138,037- |
- -- |
- -- |
-138,037- | -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 | |||||||
| 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). |
|||||||
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).
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 | |||||
|---|---|---|---|---|---|
| This year | Last year | ||||
| £ | £ | ||||
| Trade debtors | - | 2,510- | - | 902- | |
| Prepayments and accrued income | - | 4,218- | - | 3,237- | |
| Other debtors | - | -- | - | -- | |
| Total | - | 6,728- | - | 4,139- |
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)
| This year | Last year | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Trade debtors | - | -- | - | -- | |
| Prepayments and accrued income | - | -- | - | -- | |
| Other debtors | - | -- | - | -- | |
| Total | - | -- | - | -- |
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
| 20.1 Analysis of creditors | ||||||||
|---|---|---|---|---|---|---|---|---|
| Amounts falling due | Amounts falling due | |||||||
| within one year | after more than one year | |||||||
| This year | Last year | This year | Last year | |||||
| £ | £ | £ | £ | |||||
| Accruals for grants payable | - | -- | - | -- | - | -- | - | -- |
| Bank loans and overdrafts | - | -- | - | -- | - | -- | - | -- |
| Trade creditors | - | 13,055- | - | 19,637- | - | -- | - | -- |
| Payments received on account for | ||||||||
| contracts or performance-related grants | - | -- | - | -- | - | -- | - | -- |
| Accruals and deferred income | - | 4,929- | - | 1,966- | - | -- | - | -- |
| Taxation and social security | - | -- | - | -- | - | -- | - | -- |
| Other creditors | - | -- | - | -- | - | -- | - | -- |
| Total | - | 17,984- | - | 21,603- | - | -- | - | -- |
20.2 Deferred income
Please complete this note if the charity has deferred income.
Please explain the reasons why income is deferred.
Contributions to summer tournaments; returned payment to former head coach
| Movement in deferred income account | This year | Last year | ||
|---|---|---|---|---|
| £ | £ | |||
| Balance at the start of the reporting period | - | -- | - | 20,269- |
| Amounts added in current period | - | 3,263- | - | -- |
| Amounts released to income from previous periods | - | -- | - | 20,269- |
| Balance at the end of the reporting period | - | 3,263- | - | -- |
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 |
This year £ |
Last year £ |
| - -- |
- -- |
|
| - -- |
- -- |
|
| - 50,247- |
- 56,979- |
|
| - -- |
- -- |
|
| Total | - 50,247- |
- 56,979- |
Trustees’ Annual Report for the period
From 01 June 2023 Period start date To 31 May 2024 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 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. Development sessions for younger new members focus on developing fundamental skills, enabling players to progress into the House League for competitive match experience. This, in turn, provides a pathway for players to advance into the teams, competing in age-appropriate regional leagues. Competitive matches are played at weekends under the EIH (England Ice Hockey) 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 young persons who demonstrate predetermined age-appropriate foundational skills 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. 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 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 furthers the advancement of healthy recreation through sport in a manner that serves the public interest. |
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 | The Club is reliant on volunteers - these include Head Coach, team managers, coaches and parents helping with the running of ice hockey training sessions and games. |
| 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 into development sessions for younger new members continues. The average number of registered members remains steady at 152 mark, with additional 10 signed up on dual membership to our U16 Girls team. The Club enhances training quality by utilising skills coaches while maintaining the Head Coach services arrangement. This ensures better planning and oversight of all on-ice activities, including player development. The skills coaches provide coverage for all practice sessions, with a particular focus on early weekday (5:15 pm) and weekend (7:45 am) sessions, which many volunteer coaches are unable to attend due to scheduling constraints. |
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 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 Club continues to provide a regular weekly training session for the U16 Girls team, demonstrating its commitment to further enhancing the development of our female players and to give them better opportunities to try out for the England and GB teams. Girls between the ages of 10 and 15, who demonstrate predetermined age-appropriate foundational skills, are 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 of a 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 of competition. This increased the number of members participating in league competition and facilitated development of members who are more new to the sport. To accommodate the greater number of teams the Club also increased provision of ice time by one hour. Consistent with more teams being run at U14, U16 and now U18 age groups, the House League programme, which facilitates development of hockey sense during in-house competitive matches, continued to accommodate the youngest age groups in the Club.
The Club provided reduced fees for members whose parents were receiving benefits, who received free school meals or whose parents became unemployed. The Club continued to provide support to one Ukrainian refugee family, helping with equipment and training costs.
The Club arranged transport to help the teams reach their furthest fixtures (usually
Cardiff, Leeds or Bristol). The Club assisted with paying for the hire of the coaches, helping to alleviate the financial burden on the families involved. The journey on the coach also provided team-building opportunities for the players. 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! The Club organised a pre-season training camp in Czechia, allowing 20 players aged 11 - 18 to experience a daily routine that mirrored the lifestyle of professional athletes while improving their skating, shooting and game sense skills. Players came away with a renewed sense of understanding where ice hockey fit in their lives. The Club also supported development of several Club coaches who attended the trip, allowing them to exchange coaching wisdom with professional colleagues abroad. Multiple teams attended a variety of tournaments across England (Ozone, Sheffield, Hull) 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, these tournaments provided the opportunity for players to grow as athletes and make new friends at these events. Throughout the season, teams from across the Club (U10 - U16) attended competitive international tournaments in Finland and Sweden. The players worked hard to achieve respectable end results. The experience helped the players to create a stronger team bond which allowed them to finish their seasons on a high. Many of our 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). Several male players were selected to represent England at the international events in Slovakia, Czechia, Finland and Netherlands in April/May (at U14, U15 and U16 levels). One player was named to the U16 GB team which competed in Youth Olympics in
South Korea in January and also in Riga Cup in April. Several female players were selected to represent GB (U16 and U18 levels) and England at (U13 and U15 levels) at international tournaments in France, Lithuania, Spain and Netherlands. The annual highlight of the season, the National Finals, was held in May and four of our teams earned a place at these events. At the tournament, two Club teams became National Champions.
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. After a huge investment into players’ development the season before, which saw return to business as usual post Covid-19 closures, with competitive games taking place at full costs (with referee fees applicable), the Club completed crowd funding application before the end of 2023/24 financial year to ensure continuity in providing opportunities to Club members and investment into members’ competitive development. One notable concern during the 2023/24 financial year was the legal case brought against the Club by our former Head Coach. Resolution of this did not occur in the said financial year. The Club attempted to make the payment for the undisputed |
|---|---|---|
| amount, but the claimant returned the payment. The liability undisputed by the Club is included in the accounts. The total funds carried forward was £38,991. 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 a VAT exempt service. There is also an indication from the Ice Rink to increase the rates of hire further in the 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 | £38,991 |
| 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 for U10s. We are also attracting players from further afield. |
|---|---|---|
| Investment policy and objectives including any social investment policy adopted |
Para 1.46 | |
| 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 |
| A description of the principal risks facing the charity |
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 Resolution 1 Adopted on July 13, 2023 |
| How is the charity constituted? (e.g unincorporated association, CIO) |
Para 1.25 | Unincorporated Charity 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 for 3-year terms at the AGM held annually usually 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 England Ice Hockey (EIH). Coaches and managers receive training and continuous professional development from the EIH. |
| 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
| 1 2 3 4 5 6 7 8 |
Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee (if any) |
|---|---|---|---|---|
| Dariya Glazer | Club Secretary | 01 June ‘23 - 31 May‘24 |
Appointed at AGM |
|
| Ildar Khafizov | Chair | 01 June ‘23 - 31 May‘24 |
Appointed at AGM | |
| Jude Pow | Registration Secretary |
13 July ‘23 - 31 May‘24 |
Appointed at AGM | |
| Dariya Glazer | Club Secretary | 01 June ‘24 - 31 March ‘25 |
Appointed at AGM | |
| Ildar Khafizov | Chair | 01 June ‘24 - 31 March ‘25 |
Appointed at AGM | |
| Jude Pow | Registration Secretary |
01 June ‘24 - 31 March ‘25 |
Appointed at AGM | |
| Martin Backlund | Independent | 29 July ‘24 - 31 March ‘25 |
Appointed at AGM | |
| Louise Worth | Independent | 30 July ‘24 - 31 March ‘25 |
Appointed at AGM |
– 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 | Address | |
|---|---|---|---|
| Bank | NatWest | 190 Muswell Hill Road, London, N10 | |
| Bank | Co-op | ||
| Name of chief executive or names of senior staff members (Optional information) | |||
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 provides the Club with the compliant online banking to accommodate and streamline Club financial operations. NatWest account remains open for easy cash withdrawals still required to pay referees.
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s) | |
|---|---|
| Full name(s) | Mr Ildar Khafizov |
| Position(s) (eg Secretary, Chair, etc) | �hair |
| Date | 31.03.2025 |