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2020-09-30-accounts

Unit B5-B7 Formal Business Park, Treswithian, Camborne, Cornwall, TR14 0PY 01209 715786 07525 490040 info@phoenixgymnastics.club www.phoenixgymnastics.club

Annual Report - Phoenix Gymnastics Registered Charity Number - 1147333

The trustees present their report and accounts for the year ended 30 September 2020.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

The is a company limited by guarantee, registered charity number 1147333. The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Trustees - Mr Steven Wilson Mr Adam Steppens Mr Raymond Stevens

The trustees have assessed the major risks to which the is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Objectives and activities

This year has been a tough one for us, we have been mandated shut for a lot of it, because of Covid19, which has obviously had significant effects on all of our activities and our membership. With us being shut from March to August it has been a very difficult year. Over the summer months we did a lot to regain members and give back sessions to those members who remained with us throughout lockdown.

So on the whole membership was down over the last year and saw significant fluctuations through the year because of the Covid19 lockdowns. We sincerely hope that membership levels will increase again now that the lockdown is over and we are able to get back to what we all love, coaching gymnastics and trampolining. We continue to be overwhelmed with the kindness and support of the local community, parents, friends and family of our gymnasts and trampolinists.

During lockdown all face to face courses and exams provided by British Gymnastics were all cancelled understandably. However before this a few of our coaches did complete Level 2 coaching courses and were working on their syllabus’ and are now await examinations to be approved again by British Gymnastics.

There were also online courses for safeguarding and time to listen etc, that did continue during lockdown, which meant that our senior coaching team could continue to keep these up to date.

We are now awaiting face to face learning to start again so that our newer coaches and young leaders can get onto official British Gymnastics courses and gain some valuable qualifications. So that they can continue to pass on their valuable knowledge to the next generation of gymnasts.

Unfortunately this year all of the work experience placements we had booked for the summer months obviously fell during the national lockdown, so did not go ahead. We also only managed to get a few sessions in with Guide Dogs UK, but have rescheduled all of these for the next academic year.

Although we have not seen the growth in membership we had hoped for this year, we can clearly see reasons behind this and we are very proud of what we have done this year and the achievements that our members, in what has been essentially a very challenging year not only for us but for the entire world.

We are looking forward to the next year, seeing the club will grow and evolve. Going from strength to strength.

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

This report was written by Adam Steppens on 4th May 2021

Registered number: 7792910

PHOENIX GYMNASTICS LTD DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020

TT Accountancy

Glenholm Kehelland Camborne Cornwall TR140DD

Phoenix Gymnastics Ltd Directors' Report and Unaudited Financial Statements For The Year Ended 30 September 2020

Contents

Page
Company Information 1
Directors' Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5—6
Notes to the Financial Statements 7—9
The following pages do not form part of the statutory accounts:
Trading Profit and Loss Account 10

Phoenix Gymnastics Ltd Company Information For The Year Ended 30 September 2020

Directors Mr Steven Wilson
Mr Adam Steppens
Mr Raymond Stevens
Company Number 7792910
Registered Office 34 New Road
Troon
Camborne
Cornwall
TR14 9ES
Accountants TT Accountancy
Glenholm
Kehelland
Camborne
Cornwall
TR140DD

Page 1

Phoenix Gymnastics Ltd Company No. 7792910 Directors' Report For The Year Ended 30 September 2020

The directors present their report and the financial statements for the year ended 30 September 2020.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Directors

The directors who held office during the year were as follows:

Mr Steven Wilson Mr Adam Steppens Mr Raymond Stevens

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr Steven Wilson

Director

26/03/2021

Page 2

Phoenix Gymnastics Ltd Accountant's Report For The Year Ended 30 September 2020

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 30 September 2020 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

26/03/2021

TT Accountancy

Glenholm Kehelland Camborne Cornwall TR140DD

Page 3

Phoenix Gymnastics Ltd Profit and Loss Account For The Year Ended 30 September 2020

Notes
TURNOVER
Cost of sales
GROSS PROFIT
Administrative expenses
OPERATING PROFIT/(LOSS) AND PROFIT/(LOSS) FOR
THE FINANCIAL YEAR
2020
£
163,987
(10,101)
153,886
(153,182)
704
2019
£
233,788
(26,247)
207,541
(229,822)
(22,281)

The notes on pages 7 to 9 form part of these financial statements.

Page 4

Phoenix Gymnastics Ltd Balance Sheet As at 30 September 2020

Notes
FIXED ASSETS
Tangible Assets
3
CURRENT ASSETS
Stocks
4
Debtors
5
Cash at bank and in hand
Creditors: Amounts Falling Due Within One
Year
6
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
Creditors: Amounts Falling Due After More
Than One Year
7
NET LIABILITIES
Profit and Loss Account
SHAREHOLDERS' FUNDS
2020
£
£
94,656
94,656
2,500
1,710
63,753
67,963
(182,596)
(114,633)
(19,977)
(50,000)
(69,977)
(69,977)
(69,977)
2020
£
£
94,656
94,656
2,500
1,710
63,753
67,963
(182,596)
(114,633)
(19,977)
(50,000)
(69,977)
(69,977)
(69,977)
2019
£
£
105,234
105,234
-
-
38,378
38,378
(214,293)
(175,915)
(70,681)
-
(70,681)
(70,681)
(70,681)
2019
£
£
105,234
105,234
-
-
38,378
38,378
(214,293)
(175,915)
(70,681)
-
(70,681)
(70,681)
(70,681)
94,656
(114,633)
105,234
(175,915)
67,963
(182,596)
38,378
(214,293)
(19,977) (70,681)
(50,000) -
(69,977) (70,681)
(69,977) (70,681)
(69,977) (70,681)

Page 5

Phoenix Gymnastics Ltd Balance Sheet (continued) As at 30 September 2020

For the year ending 30 September 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

On behalf of the board

Mr Steven Wilson

Director

26/03/2021

The notes on pages 7 to 9 form part of these financial statements.

Page 6

Phoenix Gymnastics Ltd Notes to the Financial Statements For The Year Ended 30 September 2020

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

1.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold 0 Plant & Machinery 15

1.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 11 (2019: 9)

Page 7

Phoenix Gymnastics Ltd Notes to the Financial Statements (continued) For The Year Ended 30 September 2020

3. Tangible Assets

Cost
As at 1 October 2019
As at 30 September 2020
Depreciation
As at 1 October 2019
Provided during the period
As at 30 September 2020
Net Book Value
As at 30 September 2020
As at 1 October 2019
4.
Stocks
Stock - materials and work in progress
5.
Debtors
Due within one year
Trade debtors
6.
Creditors: Amounts Falling Due Within One Year
Other creditors
Directors' loan accounts
Directors Loan Account - Adam
Land &
Property
Freehold
£
34,712
Land &
Property
Freehold
£
34,712
Plant &
Machinery
£
82,967
Total
£
117,679
34,712 82,967 117,679
-
-
12,445
10,578
12,445
10,578
- 23,023 23,023
34,712 59,944 94,656
34,712 70,522 105,234
2020
£
2,500
2,500
2020
£
1,710
1,710
2020
£
78,929
70,106
33,561
182,596
2019
£
-
-
2019
£
-
-
2019
£
91,480
76,606
46,207
214,293

Page 8

Phoenix Gymnastics Ltd Notes to the Financial Statements (continued) For The Year Ended 30 September 2020

  1. Creditors: Amounts Falling Due After More Than One Year
.
Creditors: Amounts Falling Due After More Than One Year
Bank loans 2020
£
50,000
50,000
2019
£
-
-

8. General Information

Phoenix Gymnastics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 7792910. The registered office is 34 New Road, Troon, Camborne, Cornwall, TR14 9ES.

Page 9

Phoenix Gymnastics Ltd Trading Profit and Loss Account For The Year Ended 30 September 2020

TURNOVER
Sales
COST OF SALES
Purchases
GROSS PROFIT
Administrative Expenses
Wages and salaries
Rent
Rates
Property management and service charges
Light and heat
Cleaning
Repairs, renewals and maintenance
Insurance
Postage
Stationery
Advertising and marketing costs
Accountancy fees
Subscriptions
Depreciation of plant and machinery
Sundry expenses
OPERATING PROFIT/(LOSS) AND PROFIT/(LOSS) FOR
THE FINANCIAL YEAR
2020
£
£
163,987
10,101
(10,101)
153,886
73,310
49,351
-
1,027
10,340
532
3,751
976
-
379
120
2,053
406
10,578
359
(153,182)
704
2020
£
£
163,987
10,101
(10,101)
153,886
73,310
49,351
-
1,027
10,340
532
3,751
976
-
379
120
2,053
406
10,578
359
(153,182)
704
2019
£
£
233,788
26,247
(26,247)
207,541
103,299
82,032
1,901
7,814
7,308
911
4,262
4,977
11
754
-
2,575
452
12,445
1,081
(229,822)
(22,281)
2019
£
£
233,788
26,247
(26,247)
207,541
103,299
82,032
1,901
7,814
7,308
911
4,262
4,977
11
754
-
2,575
452
12,445
1,081
(229,822)
(22,281)
73,310
49,351
-
1,027
10,340
532
3,751
976
-
379
120
2,053
406
10,578
359
103,299
82,032
1,901
7,814
7,308
911
4,262
4,977
11
754
-
2,575
452
12,445
1,081
153,886
(153,182)
207,541
(229,822)
704 (22,281)

Page 10

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of rH O&¢1114 On accounts for the year ended 31-9-JO Charity no {if any) 71 *7333 Set out on pages I report to the trustees on my examination of the accounts of the above charity (kne Trusf) for the year ended 30 fj 2£13 0 Responsibilities and As the charity trustees, you are responsible for the preparation of the basis of report accounts in accordan￿ wtlh the Charities Act 2011 {Ihe Acf'}. I report in respect of my examinab'on of the Trust's accounts carried out under seclion 145 of the 2011 Act and in carying oul my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Act. Independent examinerfs statement appl￿￿. Delete [ ] rfnot applicable. I have completed my examination. I confimi that no material matters have come to my attention {other than that disc105ed below'} in connection wth the examinats.on which gives me cause to believe that in, any material respect.: the accounting records were not kept in accordance with section 130 of the Act-, or the accounts did not aco)rd with the a¢￿UntIng recx)rds" or the accounts did not comply the applicable requirements conceming the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulab'ons 2008 other than any requirement that the accounts give a ttrue and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection th 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 rfthey do not apply. Signed: Date: Name: OMA5 Relevant professional qualificationls) or body (rf any): IER October 2018