Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ High Peak Gymnastics members of
On accounts for the year 31 December 2021 Charity no 1147531 ended (if any) Set out on pages Trustees Report, SOFA, Balance sheet and related notes (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2021
- Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act or
-
the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: VM Cross Date: 30.10.22 Name: Vivien Cross Relevant professional FCA qualification(s) or body (if any):
Address: Bracken Clough, Start Lane Whaley Bridge Derbyshire SK23 7BR
October 2018
1
IER
Section B Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
Nothing to note
October 2018
2
IER
| High Peak Gymnastics | High Peak Gymnastics | Charity No (if any) |
1147531 | ||||
|---|---|---|---|---|---|---|---|
| Annual accounts | for the | period | |||||
| Period start date | 01/01/2021 | To | Period end date |
31/12/2021 | |||
| Section A | Statement | of financial activities |
| Charity No (if any) 1147531 Period start date 01/01/2021 To Period end date 31/12/2021 High Peak Gymnastics Annual accounts for the period |
Charity No (if any) 1147531 Period start date 01/01/2021 To Period end date 31/12/2021 High Peak Gymnastics Annual accounts for the period |
|
|---|---|---|
| Section A | Statement of financial activities | |
| Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 4) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 Reconciliation of funds: S21 S22 Total Net movement in funds Total funds brought forward Total funds carried forward Total Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 49,114 - - 49,114 45,428 34,977 - - 34,977 37,920 - - - - - - - - - 1 - - - - - 6,624 - - 6,624 6,624 |
|
| 90,715 - - 90,715 89,973 |
||
| - - - - - 89,753 2,467 - 92,220 88,925 835 - - 835 1,076 |
||
| 90,588 2,467 - 93,055 90,001 |
||
| 127 2,467 - - 2,340 - 28 - |
||
| - - - - - |
||
| 127 2,467 - - 2,340 - 28 - |
||
| - - - - - - - - - - - - - - - - - - - |
||
| 127 2,467 - - 2,340 - 28 - |
||
| 6,484 9,468 - 15,952 15,980 |
||
| 6,611 7,001 - 13,612 15,952 |
Section B Balance sheet Rastricted income funds Unrestricted funds Endowmont Total this funds yoar Total last year Fixed assets F01 F02 F03 F04 F05 Tangible assets Heritage assets Investments (Note 81 B02 16.586 16.586 17,397 B03 Total fixed assets BOS 16,586 16,586 17,397 Current assets Stocks Debtors Investments Cash at bank and In hand (Notg 10) Total current assets B06 6,416 6,416 4,992 B08 BOQ 55 455 6,871 2,597 7.589 B10 6,871 Creditors: amounts falling due within one year (Note 9) B11 9,845 9,845 9,034 Net current assets/(liablllties) 812 2,974 2.974 1,445 Total assets less current liabilitiès B13 15.952 Creditors: amounts falling due after one year Provisions for liabilities B14 B15 Total net assets or liabilities B16 13,612 13,612 15,952 Funds of the Charity Endowment funds Restricted income funds (Note 121 Unrestricted funds Revaluatlon reserve B17 B18 7,001 7,001 6,611 9,468 6,484 B19 6,611 B20 Total funds 821 6,61 01 13.612 15,952 Signed by one or two trustees on behalf of all the trustees Date of approval ddlmml Signature Print Name J Ctsverle M Cov8rle CC17a (Excell 2810412023
Yrf Yv Y*
Section C Notes to tlie account5 Not• 2 2.2 INCOME AOun11n0 p)Ikl¢8 R£coDnlftDn Tlware IrKthd kn thE5bOfFMdFJ Ac(vhE(WA} lsWre rtr.ttoifvtrJEesa No W8 70256. potrntsJtytr FRS ICQ S(W orFRS dmet(S.10 to 5.12 FRS 102 $011P' No L••9$ Le$e"rLll In thes(fAen r%1$ wibat4e. Nla Yes N¢ Nl Tax lAson Thb15thltxlW Ints SOFA wxNlsor 88897 973 Don&tsd gtJ atlfv Yware %Se0 lPt. Intr iewturvJ Inw1 as Ye8 No N18 Nlfj l&cllYdes labty. theS(f ¢osts bsOr%1¢4sofr Ye$
$•Wty•tQI Insurance latn bv critvio£re n15.IOb) D.12 FRS 102S(¥IPIa.¥a5 kncl(• aTrJ No 2.3 EXPENDITURE AND LIABILMES L1aLl1£0lrfOn Yes IhxYaBas.oYperrArts, ¢ondlYrAIs Nra nlsed. Ye O¢lerr•d Yes Wa Ye5 Wa A I&trA&yis ¢)n rlat#S ¢ty5tatkl tron Uy PrrhtoThtrlDrlLI1I0e% mea8uroJ al the to setypthe oM9akn at Ye5 Nla BaC finCl Inthrn•r parswh 10.7 FRS 102 SOPP. 11.17 11.19. FRS 102 SORP. 2.4 ASSETS TthYJlfj as•tsf¥Jr KI51a1¥sI Use ty¢hBrlty physk£l suiElwKe are ideffJnaNe tytherknrltylwth Yes Nl TeyareVaI al te5 wd rn¢DW$uwJ asjtrth8 wi 16. •. 8am¢ treatm1&1 to TSine Lvless [r(artE msaw¢d fyl1¥invhh¢a9 itis T,eWI atr1 Storkn work In SloGs held rea15aWo¥aK. Yes Nla No Y&s Deb&irs
va1tha ThHturttyda1ekns0nesyW. rxh rash Yes Y88 W& POLICIES ADOPTED ADDITIONAL TO OR DIFFERE FROM THOSE A8OVE
Section C Notes to tho accoupTrls cont Nolo 3 Analysis of incotllg In¢om EndtwwrnBTht tun¢¥ lunds Don508 And legacles.. DDnaiion38th1 rf15 a¢$ Generèlgrants PTovNJ8d bygoverthnentlother chantiES Membershw 3ubsCnPtionsand spDnsOr9Ip whLh atE in substsncg ¢onatk)ns J4.977 Dotb8lEd ollds, fa¢liips and Sere$ Oth¥r 34.977 45.428 Charftabl DCC Gra GymThas mEmbgrshlp tgeg 5È.810 59,610 Totsi Othertradln9 Rllom h 6,624 6,824 6.624 6.624 8,856 Inrotne fro In¥ostments." Ini8resl Inccrfn& Dividend irtome Income Other Tot41 Separate of Incomè.. Total Other.. Conv8tslw 01gndo¥ymeni(unds Into Itwme Gamon disposal of a tstyiblefixed aet $ own use Gain on d15posal ola programme relaied Investrnenl Roya$ fvomtheexpIDitan o[lelle¢al Oiher Total TOT INCOME 66.466 90.715 89.973 Othtr IrOmtIon.. All Intt4mpinlhe unT•Strkt#d ÉA¢QPtrur'. Pd•doCp1knll and am¢vntl ro any ftsnd i$¢onYertpd Irrtolncom4rtth¢ TFPQrtIg PEriud, plee glvptho I¢0e[sig. Wllhln thè itWbl$aOo tbpfDllowlng Itomsar¢ mptsrial.. Ipe dlsG105e th•Ntui&, Or y•aramr*Urt&l ¢¢178 (Éxcel Z810412023
Section C Notes to the accounts Icontl Note 4 Analysis of expenditurè R*strtcted Unre$trlctad Income fund8 fund¥ Endowm8nt funds Total funds Ptloryear Anal is Incurred s&éking donations Incurred seeking leg8cies Exp8nditure on raislng fund5= Incurred Seeking grants Operating membership schem8s and social lottelles Staging lundrai5ing events Fudraising agents Operating charity shops OperBling a trading company underiaking non<harilable trading Advertising. rnarketing. dired mail and Start up costs incurred in g8nerating n8w source of future incom8 Databa58 development costs Other trading activities Investment management costs.. Portfolio mana emenl costs Cost of obtaining inv8Stmenl advice Investment adrninislration costs Intellectual properly licencing ¢05tS Rent coll110n, property repairs and rnaintenance charges Total expenditure on raising fvnds Expendlture on ¢ha¥itable activiti•s Wages and coaching lees Rent. rates, light and heat Memberships, Insuran & Subs Gradings. competition & leotards Training and weffare DepciatIon Repaio and renewals Legal & professional & bank charges offi costs 47,881 47.881 33,015 39,366 39,429 5,670 5,670 459 2.467 2,926 555 555 1,612 1.589 1,589 584 1,386 315 Sundries Total exp8ndSture on chaTltabl• activi118S 89.753 2,467 92,220 88,982 Soparate material Item of expense Total CC17a (Excell 2810412023
Other Le al and rofe55i0nal Bank char es 799 36 799 812 264 Total othor expendltura 835 835 1,076 TOTAL EXPENDITURE 90,588 2.467 93.055 ,058 Other Information: Analysis of expanditure on charltable activities Grant funding Actlvlty or programmè Support Cost5 Total this year Tol81 prioryear tivitlos undertaken directly Activity 1 A¢tivi Other Total Prlor year expenditure on charitabl8 actlvltles can be analysod as follows.. Within the expenditure items al)ove the ftsllowing items are material- (please dlsc105e the nature, amount and any prior year amouThtsl CC17a IE¥Gell 2810412023
Section C Noles to the accoiints Note 5 Details of certaln Items of expèndlture Ple•so provide dotalls of Ihe amountpald forany statukny extemal scnrflny of accounts and other seNlces prrwldedby yourindwdent aMiner. If nothlng was paidpleas• 8nter ll. In the *wrnprfate box(es). Th59 year Last year Indepondent gxamlnerfs fees 500 500 A88uranco servic other than audit or indopgrthnt exanlnatlon Tax advisory fves Otr fees (for example". flnancial ad¥lce. consultan¢y, accountancy sorvlcesl pakl to th8 Independent examinor 299 312 CC17a (Exedl 10 2PJOW23
Section C Notes to the accounts (contl Note 6 Paid employees Please complete this note if the charity has any employees. 6.1 Staff Costs This year Last year Salaries and wages Social security costs Pension costs {defined contribution scheme) other employee benefits 23,706 17,794 347 347 Total staff costs 24,053 18.141 Please provide detalls of expenditure on staff working for the charlty whose contracts are with and are paid by a related party Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10.000 from £60.000 upwards. If there are no such transactions, please enter Yrue, in the box provided. No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60.000 Not appliGable Band £60.000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 Number of employees Please provlde the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity 6.2 Average head count in the year The parts of the charity In which the employees work This year Number Last year Number Total CC17a IExcell 2810412023
6.3 Ex-gratia payments to employeos and others (excluding trustses) Please complete If an ex*ratia payment is mad& Pleaso explaln the nature of the payment Not ap Il¢xble Please slate the legal authorlty or reason for rnaklng the payment Please state the amounl of the payment lor value of any waivor of a right to an asset) 6.4 Redundancy payments Please complete rf any r8dundancy or tem?Inatlon payment is made in the perlod. Tolal amount of payment The nalure of the payment (cash. a8SOt etL) The extent of redundancy fundlng at the l)alance sheet date Ploa88 stale tha accountlng pollcy for any redundancy or torminatlon payments CC17a (Exc81) 12 204023
Section C Notes to the accounts Icontl Note 7 Defined contributlon pension scheme or defined benefit scheme accountsd for as a defined ContribUon $¢heme. Amount of contrlbution8 recognlsed In th? 50FA as an w)•n8• Pleaso gxpl8ln the basls for alloeatlng tho liability and axpènse of deflnod contrlbutlon ponsion scheme betWn actlvities and batwaen restricted and uniestricted knnds. Contributons Into an autoenrolment penslon fund for two employees engaged wholly in charrtablw a¢tlvlile# 7.2 Please complete this sectlon whern th• ¢harttypafticRpates In a definedbenefitpenslon plan bulls unable to ascertaln Its $hare of the underfWng assels and liabllltle& Plgaso confim that altough the ¥¢home is accounted lor as a defined contrlbution plan, Et Is a d¢fined bengfft plan. Please provlde such Inforni¥tion as Is av8ilable about the plan's SUTplus or deficit and the Implicatlon8. IF any. for thè reporting charity 7.3 Please complete th1$ se¢flon where the charttyparti¢ipales In a multi4mployer defined b¢nefft Ponsion plfin that Is accounted foras a defined Gontributioft plan. Descrfbethe extont to whlch the ch¥lty can be liabl• to th£ plan for other entities. obllgatlons under the tern and conditions of the multi*mployer plan CC178 (Excdl 13 28itsir2023
6831 CC178 {Excell 14 28D)412023
CC17a (Exedl 15 2810412023
Section C Note5 to Ihc attcounls Note 8 TangiL>lo flxed a8Sèts Ple85&¢omw0 this nOt•llthe charftyh&$ fifty langlble fixBd4ssets Freets land & buildinps bulldlws binorya f1#181j e4ulpthÈAt hlck9 Atthè jinIng ol th8 yp81 Additlot 84,551 64,551 Tran¥fBts" Ate ottheyear e6.866 86.666 82 DupAdJtk>n and knpaimients SLorR SLofRB 7658 R6 SLorRB Silaht Line Reduc Bg1Br I'RB") 15% AttrfIDn90llhe ygai DI91 47.154 DepLtIorn 2.926 2.928 Impainan1 Transfets" At End Dfts year 50.080 .3 Netb¢jOkvU& Nei boDk valug atthE OIn9 Dfthe ygar Net atth ofthe y8a 17.397 17,397 16,586 16,586 8A Impalrrnllni PI4asewDd¢ o desGrtP¢loft ofthe events&¢ cc¥M5t4¢¢s th&tled to the ¢091${oll O ravetsalolm Impalrnlerltloss. RevaluaVon Ilan icGOuntlngpolkyolrnv&luaUon Isadopled, le&$e thenaTryeolindep•ndnt valu, Ilbpplkablq fha ffleth0ds8pplledd$lpttlficl 4$9umptton$ thecalgfflOU1¢ Ihat wouldhw•beert rnc4gnlsedhadffv• ets been ca[#•r the roslm4del. Oih¢rdlsth$ures (IJ Plpase s¢at&theamountofbofftiwlng¢tsst£ f4rJyr ¢apItlsed1ft Iho oftaftglb fixeda$sets and the ¢apl(ollsatioTr late usfjd. Ill) PlaBsepmvldo the annIOr¢otrgC1VVj coffjmibnentslorlhexqulsitlot) oltarJwbl• xedasmts. IJID D•lalls olth•eAlsreKearJdGatryln9 an1$ ofpYopertN. pl14e1P1Ito which fh• chantyhas r•srrt¢ted¢ftAftorrh•t pled9odas Sty[or8bttI85. . Th& Tr8nBf9rs'rowlstrffloveMBntsbeift trthtassetoar8gGYre -Pleese VIde th8 mhOOI&9ethbtybydlely1ho rnBthOdnWÈbe ISL-strelght 2r)23 CC176IExcdl
Section C Notes to the accounts (contl Note 9a Debtors and prepayments 9a.1 Analysis of debtors Thi5 year Last year Trade debtors Prepayments and accrued income Other debtors 6,416 4992 Total 6.416 4992 9.1 Analysis of creditors Amounts falling due within one year This year Last year Amounts falling dug after more than ong year This yoar Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Paymgnts rg¢eived on account for contracts or pgrformance-related grants Accruals and deferred income 8,656 1,110 6,326 2,617 91 ,034 Taxation and social security Other creditors 79 Total 9.2 Deferred income Please complete this note if the charity has deferred ITncome. Please explain the reasons why income is deferred. Movement in deferred income account This yoar Last ygar Balancg at the start of the reporting perlod Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period CC178 (Excell 17 2810412023
Section C Notes to the accounts Icontl Note 10 Cash at banlE and In hanil This yoar Lastyoar Short terrn Cash inve5tmonts11$s5 than 3 moThth5 maturlty dgt£l Short rnI deposit8 Cash at bank and on hand othor Total 455 2.5g7 CC17a IE%cdl 18 282023
Section C Notes to the accounts (cont) Note11 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the repOng perfod but beftlre the accounts are authorlsed byhich relate to conditions that amse after the end of the reporting perlod. Please provide details of the nature of the event Provlde an estimate of the financial effed of the event or a statement that such an estimate cannot bo made CC17a {Excel) 19 2810412023
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111111111111 111111111111 111111111111 111111111111 111111111111 111111111111
Section C Notes to IliÈ accoun15 YNnlIOrVS th tnths a1 r•lat•d part16S Ihechthyhas arytronsa¢tionsrfth rnlaWpUes (othwlhan th8 bwlthctrno¢esJ dglallsofsuch shryjldbewovltslln thl$nrtÉ please &)twYme-In tho box or lse-lle&trasIIQS to roL 28.1 Trustse remuneraloon and benellls Nono oftho tru8t&B5 havp bow paid any or bendltslruTr eTrWoymnt wlth Ihdrcharftyora wFal881 FNLSE ryr6mw1erf( orotherl>wJeiitspthloa trustsBtythe Gh•WorrylAsthrtiLW ¢wcoJrrywiYconntYth I L8gt TOTAL L•Bal authorfty l•u nclUn9 S$C J Cowrfey Wag•ts. Conmctc IntewBStpolloy 18141 10315 Mcov ox6ralla h8she£n trus10 28.2 Trustse¥' oxponses No trlts0•x$QB ITn Fthel TrUF La8t s•ftr Trnvol $ubs18ton£e A6¢0mrnodthn 0thgrlpleHse Èptr)'. CoaeWng f¥09 PI•AS& provkh tho mlmbur$8d fDr 8xpBnw trrwho had won¥•8 pAid bythq ¢lwlty 28a Tr•n88¢tlon(81 wlth rnlated Th¥r8 havo be¢ll parfytrOrn In th• rBwJrtlng phxl (frworFolgol NJrno d thotrwleo Or1•ted paty Rd&Yonshlp to ¢hartty ofthq nsa¢W$l Ball at Pro¥151on b8d dBbts at pqrfLhl and t1urtng f8POtVng CC17a iExcdl
of anyM(COnottOfyJ tobefvYDvldEdth CC17a¢Exial
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ High Peak Gymnastics members of
On accounts for the year 31 December 2020 Charity no 1147531 ended (if any) Set out on pages Trustees Report, SOFA, Balance sheet and related notes (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2020
- Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act or
-
the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: VM Cross Date: 27.10.21 Name: Vivien Cross Relevant professional FCA qualification(s) or body (if any):
Address: Bracken Clough, Start Lane Whaley Bridge Derbyshire SK23 7BR
October 2018
1
IER
Section B Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
Nothing to note
October 2018
2
IER