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2024-07-31-accounts

Charity registration number 1146661

ST. MARY'S ABC

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 81 JULY 2024

;

ST. MARY'S ABC

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mr C Simmons Mr R Cane (Appointed 4 October 2023) Mr A Devell (Appointed 28 November 2023) Mrs R Simmonds (Appointed 29 November 2023) Ms Gill Bowen (Appointed 28 April 2024)

Chair MrJ Xavier Charity number 1146661 Principal address 1 Street End Road Chatham Kent MES OBS

Principal address 1 Street End Road Chatham Kent MES OBS Registered office 1 Street End Road , Chatham Kent ME5 OBS

Independent examiner

TC Group Star House Star Hill Rochester Kent =) ME1 1UX

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ST. MARY'S ABC

CONTENTS

Page

Trustees’ report

Independent examiner's report

Statement of financial activities

Statement of financial position

1-4

5

6

7

Notes to the financial statements

8-15

ST. MARY'S ABC

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 JULY 2024

The trustees present their annual report and financial statements for the year ended 31 July 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

Our annual activities remains the promotion of community participation in healthy recreation by the provision of facilities for amateur boxing. The charity also has the general aim of contributing to external partners by providing access to the use of the facilities.

The objective of St. Mary's Amateur Boxing Club is to promote community participation in healthy recreation by the provision of facilities for amateur boxing.

St Mary's Amateur Boxing Club is open to potential boxers of all ages and welcomes everyone, from beginners to Championship boxers. For any young boxer, we have a wide range of training courses and sessions aimed at turning them from complete novices to competent and fully trained boxers in no time.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

St Mary's Amateur Boxing Club works with children, young adults and seniors to provide a safe and friendly environment for them to participate in physical activity and learn core values to develop into kind and considerate members of the local community.

We cater for keep fitters, recreational boxers and those that wish to progress into competitive boxing.

We host community sessions for those who suffer from Parkinson's and offer free curriculum vitae and interview preparation for our boxers and their guardians.

Our commitment is to eliminate discrimination by reason of gender, sexual orientation, race, nationality, ethnic origin, religion or belief, ability or disability and to encourage equal opportunities.

This year saw our boxers achieve the following:-

2 of our boxers won the National Association of Boys & Girls (NABGC) Boxing Championships.

2 of our boxers won the England Boxing National Youth cadet championship.

A further 2 of our boxers were finalists at the England Boxing National Youth cadet championship. 1 of our boxers was a finalist at the Haringay Boxcup championship. 1 of our boxers wasa finalist at the Barum Boxcup championship. 2 of our boxers were Home Counties Boxcup finalists.

ST. MARY'S ABC

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2024

Financial review

Total income for the year increased to £30,938 compared to £25,672 in 2023, this is due to increases in the membership price and private hire.

Total expenditure has remained consistent this year, £26,582 compared to £26,014 in 2023.

Overall, this has resulted in a surplus for the year of £20,199 with funds increasing from £75,772 to £95,971 at the year end.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to six month’s expenditure equating to £13,000. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The governing document of the charity is dated 1 September 2011. The charity is incorporated as a charitable incorporated organisation.

The trustees who served during the year and up to the date of signature of the financial statements were:

Mr C Simmons

Mr R Cane (Appointed 4 October 2023) Mr A Devell (Appointed 28 November 2023) Mrs R Simmonds (Appointed 29 November 2023) Ms Gill Bowen (Appointed 28 April 2024)

Trustees are elected to position.

The Committee (Formed 15th October 2023) consists of the following:

There is now a more robust system in place with regards to the accounts for the club:

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ST. MARY'S ABC

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2024

Since 15th October 2023 the Committee have created the following policies:

Policies and procedures for the induction and training of trustees and volunteers are as per the guidance of England Boxing.

All policies and associated administration for the club are now digitalised and stored on a shared drive to ensure there is organisational memory.

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ST. MARY'S ABC

FOR THE YEAR ENDED 31 JULY 2024

TRUSTEES' REPORT (CONTINUED)

Statement of trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

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

The trustees' report was approved by the Board of Trustees.

Mr R Cane Trustee

Datessis.29/05/2025.ssnsssssinasnnassossarzrsarosurencosen

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ST. MARY'S ABC

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ST. MARY'S ABC

| report to the trustees on my examination of the financial statements of St. Mary's ABC (the charity) for the year ended 31 July 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

| report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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

| have no concerns and have come across no other matters in connection with the examination to which attention shouldreached.be drawna in this report in order = to enable a proper understanding of the financial statements to be

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Sally Meah, FCCA

On behalf of TC Group

Star House

Star Hill Rochester Kent

ME1 1UX

Dated: Jl. fi\,

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ST. MARY'S ABC

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JULY 2024

Unrestricted Restricted Total Unrestricted
funds funds funds
2024 2024 2024 2023
£ £ £ £
Income from:
Donations and legacies 2 1,572 100 1,672 2,329
Charitable activities 3 29,266 - 29,266 23,343
Total Income 30,838 100 30,938 25,672
Expenditure on:
Charitable activities 4 26,482 100 26,582 26,014
Total expenditure 26,482 100 26,582 26,014
Netincome/(expenditure} 4,356 - 4,356 (342)
Other recognised gains and losses:
Revaluation oftangible fixed assets 15,843 = 15,843 -
Netmovement in funds 6 20,199 . 20,199 (342)
Reconciliation offunds:
Fund balances at 1 August 2023 75,772 - 75,772 76,114
Fundbalancesat31July2024 95,971 - 95,971 75,772

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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ST. MARY'S ABC

STATEMENT OF FINANCIAL POSITION

AS AT 31 JULY 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 10 54,743 39,435
Current assets
Debtors 11 950 971
Cash at bank and in hand 42,034 39,399
42,984 40,370
Creditors: amounts falling due within one 12
year (1,756) (4,033)
Net current assets 41,228 36,337
Total assets less current liabilities 95,971 75,772
Net assets excluding pension liability 95,971 75,772
The funds ofthe charity
Unrestricted funds 95,971 75,772
95,971 75,772

The financial statements were approved by the trustees on .....29/05/2025.......ccceceeees

Mr R Cane Trustee

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ST. MARY'S ABC

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

1 Accounting policies

Charity information

St. Mary's ABC is a charitable incorporated organisation, incorporated in England and Wales. The registered office is 1 Street End Road, Chatham, Kent, MES OBS.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SQRP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions hae been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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ST. MARY'S ABC

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2024

1 Accounting policies

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(Continued)
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Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, andthe amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated an the partion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

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||||||| |---|---|---|---|---|---| |Freehold|land|and|buildings|Nil%| |Plant|and|equipment|25%|reducing|balance| |Motor vehicles|25%|reducing|balance|

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Freehold land and assets in the course of construction are not depreciated,

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.

Revaluation gains and losses are recognised in other recognised gains and losses and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in net income/ (expenditure) or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and loss are recognised in net income/(expenditure) for the year.

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ST. MARY'S ABC

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2024

1 Accounting policies

(Continued)

1.7. Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention tosettle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition offinancial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

2 Income from donations and legacies

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Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Donations and gifts 1,572 100 1,672 2,329 - 2,329
----- End of picture text -----

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ST. MARY'S ABC

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2024

3 Income from charitable activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Subs & training 21,198 15,844
Homeshows & competitions held 7,168 6,378
Rental income 900 1,121
29,266 23,343

4 Expenditure on charitable activities

2024 2023
£ £
Direct costs
Meeting and competition costs 7,328 4,296
Show costs 1,973 2,470
9,301 6,766
Share ofsupport and governance costs (see note 5)
Support 15,643 17,923
Governance 1,638 1,325
26,582 26,014
Analysis byfund
Unrestricted funds 26,482 26,014
Restricted funds 100 .
26,582 26,014

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ST. MARY'S ABC

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2024

5 Support costs

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|||||||||| |---|---|---|---|---|---|---|---|---| |Support|Governance|2024|Support|Governance|2023| |costs|costs|costs|costs| |£|£|£|£|£|£| |Depreciation|1,191|-|1,191|1,032|.|1,032| |Training|and|publications|274|-|274|160|-|160| |Rent|and|rates|3,688|-|3,688|3,683|-|3,683| |Light|and|heat|1,323|=|1,323|1,026|=|1,026| |Insurance|971|-|971|1,012|1,012| |Sundries|1,108|-|1,108|452|-|452| |Advertising|168|-|168|494|-|494| |Computer and|website| |costs|120|-|120|263|=|263| |Repairs|and|maintenance|1,063|-|1,063|1,006|-|1,006| |Travelling|1,691|-|1,691|3,080|-|3,080| |Vehicle|expenses|3,788|-|3,788|5,685|-|5,685| |Postage|and|stationery|258|-|258|30|-|30| |Independent| |examination|fees|~|1,638|1,638|=|1,325|1,325| |15,643|1,638|17,281|17,923|1,325|19,248| |Analysed|between| |Charitable|activities|15,643|1,638|17,281|17,923|1,325|19,248|

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Governance costs includes invoices in relation to independent examination of £1,638 (2023- £1,325),

6 Net movement in funds

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|||||||||| |---|---|---|---|---|---|---|---|---| |Net|movement|in|funds|2024|2023| |£|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Fees|payable|for the|independent|examination|of the|charity's|financial| |statements|1,638|1,325| |Depreciation|of owned|tangible|fixed|assets|1,191|1,032|

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7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

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ST. MARY'S ABC

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2024

8 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
Total - -

9 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

10 = Tangible fixed assets

Freehold land Plant and Motor vehicles Total
and bulldings equipment
£ £ £ £
Cost
At 1August 2023 36,611 13,540 5,745 55,896
Additions - 655 - 655
Revaluation 15,843 - - 15,843
At 31 July 2024 52,454 14,195 5,745 72,394
Depreciation and impairment
At 1 August 2023 - 10,715 5,745 16,460
Depreciation charged in the year - 1,191 - 1,191
At 31 July 2024 - 11,906 5,745 17,651
Carrying amount
At 31 July 2024 52,454 2,289 - 54,743
At 31 July 2023 36,611 2,824 . 39,435
11 Debtors
2024 2023
Amounts falling due within one year: £ £
Prepaymentsandaccruedincome 950 971

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ST. MARY'S ABC

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2024

12 Creditors: amounts falling due within one year

12 Creditors: amounts falling due within one yearyear
2024 2023
£ £
Deferred income 13 60 .
Accruals and deferred income 1,696 4,033
1,756 4,033
13 Deferred income
2024 2023
£ £
Other deferred income 60 -
Deferred income is included in the financial statements as follows:
2024 2023
£ £
Deferred income is included within:
Current liabilities 60 -
Movements in the year:
Deferred income at 1 August 2023 - 90
Released from previous periods - (90)
Deferredincomeat31July2024 60 -

14 sRestricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1August August Incoming Resources At 31 July
2023 resources expended 2024
£ £ £ £
Equipment donation - 100 (100) -

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ST. MARY'S ABC

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2024

15 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1August Incoming Resources Gainsand At31 July
2023 resources expended losses 2024
£ £ £ £ £
Revaluation reserve - - - 15,843 15,843
General funds 75,772 30,838 (26,482) - 80,128
75,772 30,838 (26,482) 15,843 95,971
Previous year: At 1August Incoming Resources Gainsand At31 July
2022 resources expended losses 2023
£ £ £ £ £
Generalfunds 76,114 25,672 (26,014) - 75,772

16 = Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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