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2025-05-31-accounts

Company registration number: 08083976 Charity registration number: 1148764

ROCKETS SPORT AND EDUCATIONAL FOUNDATION TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

Rockets Sport And Educational Foundation Contents

Page
Trustees' Report 1—3
Independent Examiner's Report 4
Statement of Financial Activities (including Income and Expenditure Account) 5
Comparative Statement of Financial Activities (including Income and Expenditure Account) 6
Balance Sheet 7
Notes to the Financial Statements 8—12

Rockets Sport And Educational Foundation Company No. 08083976 Trustees' Report For The Year Ended 31 May 2025

The trustees present their report and the financial statements for the year ended 31 May 2025.

Objectives and Activities

Public Benefit

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

The junior club continues to grow and has now entered its 29th year. The "junior" section where players train and play at the performance and development level now sees 18 teams compete regionally and nationally (one more than last year) with just over 235 athletes training at least twice a week and playing games at weekends.

The club continues to have age group representation at every age for both male and female participants, with premier level and conference level for boys at Under 14, 16, and 18 teams, and premier level for girls at Under 14, 16, and 18 teams. Both boys and girls also have full Under 10 and Under 12 programmes with all teams having structured competition between every 1-3 weeks. We now have two Under 10 boys teams for the first time in the clubs history.

The head of youth basketball alongside a head of girls' basketball and head of boys' basketball continue to work well and now the aim is to continue to grow the coaching profile both in terms of the number of coaches and the quality of delivery. The introduction of a new junior club parent committee has also taken place with 8 members now discussing strategies to improve elements such as fundraising, social media content, and merchandise. The coaching committee in its third year also appointed four new members to the administration programme this year in relation to referee and table official appointments, club fixtures and venues. The next project is to again expand the safeguarding team which was enhanced last year but members departed their roles so their replacements are now sought and imminent.

Amongst the circa 300 personnel to include all staff members (coaches, team managers, support staff etc.), a number of players currently represent their national teams, a good number represent their super region and, and even more their region, with some of the coaching staff also representing on these respective stages. The aim continues to be to provide more players with an opportunity to represent further along the pathway as well as within its own club system with about 30 players currently "training up" with different teams.

Currently, we are in year 3 of the new 3–5-year plan which was formulated by the coaching committee in 2022-2023 which will continue look to increase the number of participants, teams, and coaches as well as challenge the quality of what is being delivered, and we look forward to reporting on that in due course. One of the major aspects of growth is to enable the junior club to be run by its members, a project that has started this year with the aim to have this in full flow by 2028.

Reference and Administrative Details

Trustees

Mr David Beisly (appointed 17/06/2025) Ms Samantha Johnson Mr Benjamin Fisher Mr Steven Turner

Charity Number

1148764

Company Number

08083976

Principal Address

39 Finch Road Earley Reading RG6 7JX

Page 1

Rockets Sport And Educational Foundation Trustees' Report (continued) For The Year Ended 31 May 2025

Independent Examiner

Rachel Eden FCMA Holy Brook Associates Ltd Curious Lounge Reading Berkshire RG11NH

Page 2

Rockets Sport And Educational Foundation Trustees' Report (continued) For The Year Ended 31 May 2025

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.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Steven Turner

Trustee Date

Page 3

Rockets Sport And Educational Foundation Independent Examiner's Report to the Trustees of Rockets Sport And Educational Foundation For The Year Ended 31 May 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

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

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and 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.

Rachel Eden FCMA Date Curious Lounge Reading Berkshire RG11NH

Page 4

Rockets Sport And Educational Foundation Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 May 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
Charitable Activities
Other
EXPENDITURE ON:
Raising funds
5
Charitable activities:
5
Charitable Activities
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
12
Unrestricted
funds
£
27,515
125,898
1,433
Restricted
funds
£
31,628
-
-
2025
Total
funds
£
59,143
125,898
1,433
2024
Total
funds
£
62,826
96,427
-
154,846 31,628 186,474 159,253
56
(159,851)
-
(24,622)
56
(184,473)
-
(154,454)
(159,795) (24,622) (184,417) (154,454)
(4,949) 7,006 2,057 4,799
(4,949)
8,654
7,006
1,389
2,057
10,043
4,799
5,244
3,705 8,395 12,100 10,043

The notes on pages 8 to 12 form part of these financial statements.

Page 5

Rockets Sport And Educational Foundation Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 May 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
Charitable Activities
EXPENDITURE ON:
Charitable activities:
5
Charitable Activities
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
12
Unrestricted
funds
£
39,884
96,427
Restricted
funds
£
22,942
-
2024
Total
funds
£
62,826
96,427
136,311 22,942 159,253
(131,701) (22,753) (154,454)
4,610 189 4,799
4,610
4,044
189
1,200
4,799
5,244
8,654 1,389 10,043

The notes on pages 8 to 12 form part of these financial statements.

Page 6

Rockets Sport And Educational Foundation Balance Sheet As At 31 May 2025

Notes
FIXED ASSETS
Tangible Assets
9
CURRENT ASSETS
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
10
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
Creditors: Amounts Falling Due After More Than One
Year
11
NET ASSETS
FUNDS OF THE CHARITY
Restricted Funds
Unrestricted Funds
TOTAL FUNDS
12
Unrestricted
funds
£
-
Restricted
funds
£
-
2025
Total
funds
£
-
2024
Total
funds
£
8,488
-
4,999
-
8,395
-
13,394
8,488
10,670
4,999
(1,294)
8,395
-
13,394
(1,294)
10,670
(5,857)
3,705 8,395 12,100 4,813
3,705 8,395 12,100 13,301
- - - (3,258)
3,705 8,395 12,100 10,043
8,395
3,705
1,389
8,654
12,100 10,043

For the year ending 31 May 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 Turner

Trustee Date

The notes on pages 8 to 12 form part of these financial statements.

Page 7

Rockets Sport And Educational Foundation Notes to the Financial Statements For The Year Ended 31 May 2025

1. General Information

Rockets Sport And Educational Foundation is a company limited by guarantee, incorporated in England & Wales, registered number 08083976 and registered charity number 1148764. The registered office is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. 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:

Plant & Machinery

33%

2.3. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts
Member subscriptions and sponsorships
Gift aid
Grants
Donations and gifts
Member subscriptions and sponsorships
Gift aid
Grants
Unrestricted
funds
£
18,415
650
8,450
-
Restricted
funds
£
-
-
-
31,628
2025
Total
funds
£
18,415
650
8,450
31,628
27,515 31,628 59,143
Unrestricted
funds
£
21,265
1,480
-
17,139
Restricted
funds
£
-
-
-
22,942
2024
Total
funds
£
21,265
1,480
-
40,081
39,884 22,942 62,826

4. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

Depreciation of tangible fixed assets - owned

2025 2024
£ £
7,920 8,032

Page 8

Rockets Sport And Educational Foundation Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

5. Analysis of Expenditure

Raising funds
Charitable Activities
Charitable Activities
6.
Support Costs
General administration
General administration
Governance costs
7.
Independent Examiner's Remuneration
Independent examination of the financial statements
8.
Average Number of Employees
Activities
undertaken
directly
£
(56)
166,699
Activities
undertaken
directly
£
(56)
166,699
Support
costs
(see note 6)
£
-
17,774
2025
Total
£
(56)
184,473
166,643 17,774 184,417
Activities
undertaken
directly
£
120,418
Support
costs
(see note 6)
£
34,036
2024
Total
£
154,454
2025
£
1,294
2025
Charitable
Activities
£
17,774
2024
Charitable
Activities
£
32,848
1,188
34,036
2024
£
1,188

Average number of employees during the year was: NIL (2024: NIL)

Page 9

Rockets Sport And Educational Foundation Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

9. Tangible Assets

Cost
As at 1 June 2024
Additions
Disposals
As at 31 May 2025
Depreciation
As at 1 June 2024
Provided during the period
As at 31 May 2025
Net Book Value
As at 31 May 2025
As at 1 June 2024
10.
Creditors: Amounts Falling Due Within One Year
Other creditors
Accruals and deferred income
11.
Creditors: Amounts Falling Due After More Than One Year
Other creditors
12.
Movement in Funds
As at 1 June
2024
£
Unrestricted funds
General:
General unrestricted fund
8,654
Restricted funds
Earley Charity
389
Earley Charity (Wheelchair Basketball)
1,000
ESC Lottery Fund
-
GB Wheelchair BasketBall
-
Total restricted funds
1,389
Total funds
10,043
Cost
As at 1 June 2024
Additions
Disposals
As at 31 May 2025
Depreciation
As at 1 June 2024
Provided during the period
As at 31 May 2025
Net Book Value
As at 31 May 2025
As at 1 June 2024
10.
Creditors: Amounts Falling Due Within One Year
Other creditors
Accruals and deferred income
11.
Creditors: Amounts Falling Due After More Than One Year
Other creditors
12.
Movement in Funds
As at 1 June
2024
£
Unrestricted funds
General:
General unrestricted fund
8,654
Restricted funds
Earley Charity
389
Earley Charity (Wheelchair Basketball)
1,000
ESC Lottery Fund
-
GB Wheelchair BasketBall
-
Total restricted funds
1,389
Total funds
10,043
Income
£
154,846
14,919
-
14,309
2,400
2025
£
-
1,294
1,294
2025
£
-
Expenditure
£
(159,795)
(8,386)
(1,000)
(14,309)
(927)
Plant &
Machinery
£
24,552
432
(944)
24,040
16,064
7,976
24,040
-
8,488
2024
£
4,669
1,188
5,857
2024
£
3,258
As at 31 May
2025
£
3,705
6,922
-
-
1,473
1,389 31,628 (24,622) 8,395
10,043 186,474 (184,417) 12,100

Page 10

Rockets Sport And Educational Foundation Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

Unrestricted funds
General:
General unrestricted fund
Restricted funds
Get Berkshire Active
Earley Charity
Earley Charity (Wheelchair Basketball)
Total restricted funds
Total funds
As at 1 June
2023
£
4,044
-
1,200
-
Income
£
136,311
924
14,100
7,918
Expenditure
£
(131,701)
(924)
(14,911)
(6,918)
As at 31 May
2024
£
8,654
-
389
1,000
1,200 22,942 (22,753) 1,389
5,244 159,253 (154,454) 10,043

13. Transactions with Trustees

There were transactions with trustees, close family members and entities run by trustees or close famliy members of trustees. These are disclosed in the 'related party transactions' note

Noneof the trustees were paid for their work as trustees and tehy were paid

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

2025 2024
£ £

14. Related Party Disclosures

The following payments were made to related parties

e of the trustee or
related party
Relationship to charity Description of the
transaction(s)
This year
£
Last year
£
Reading Rockets
Coaching Services
Run by trustee or close family
member of trustee
To provide basketball training 596 1,669
Just Hoops Run by trustee or close family
member of trustee
To purchase equipment for
basketball training
5,807 13,946
Well Fit Run by trustee or close family
member of trustee
Community baskedball
training and support project
management
7,489 3,992
Reading Rockets Ltd Run by trustee or close family
member of trustee
Administrative and mentoring
services and providing
basketball training
44,565 50,786
Ben Fisher Trustee To provide basketball training 5,904 5,671
Jack Johnson Close family member of trustee To officiate at games 594 456
Samantha Johnson Trustee Motoring expenses and club
support activities
- 1,087

Name of the trustee or

The following payments were received from related parties

Page 11

Rockets Sport And Educational Foundation Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

Name of the trustee or
related party
Relationship to charity Description of the
transaction(s)
This year
£
Last year
£
MJBA Run by trustee or close family
member of trustee
payment received for court
hire
567 -
Donations to cover cost of
Reading Rockets Limited Run by trustee or close family
member of trustee
eqipment bought for Loddon
Valley and other costs
9,920 9,153
incurred by the charity
Ben Fisher Trustee Donation - 2,660
Steven Turner Trustee Donation - 10,400
Reading Rockets
Coaching Services
Run by trustee or close family
member of trustee
Sponsorship - 500

15. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 12