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2023-12-31-accounts

EDGBASTON FOUNDATION

(A company limited by guarantee) Registered Company Number: 08751227 Registered Charity Number: 1156289

TRUSTEES’ REPORT

AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Contents Page
Edgbaston Foundation Trustees’ Annual Report 1
Independent Examiner’s Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9

Edgbaston Foundation Trustees’ Annual Report

For the Period 1[st] January 2023 to 31[st] December 2023

Section A: Reference and Administration Details

Charity name: Edgbaston Foundation

Registered Charity number: 1156289

Charity’s principal address: Edgbaston Stadium, Edgbaston Rd, Birmingham, B5 7QU

Names of the Trustees who manage the Charity:

Norman Gascoigne

Rachael Louise Wong

Stuart Cain

Craig Richard Flindall (Resigned 20 January 2023)

Naz Khan

Michael Stuart Hammond

Mark Axcell

Marika Beckford (Resigned 29 January 2024)

Aaron Dunkley

Waheed Saleem

Name of Senior Staff Member/Chief Executive:

Fidelis Navas

Section B: Structure, Governance, and Management

Type of governing document: Articles of Association

How the Charity is constituted: Private limited company by guarantee

Trustee selection methods: By appointment of the directors

1

Section C: Objectives and Activities

Summary of the objects of the Charity set out in its governing document:

The Charity's objects (the "Objects") are specifically restricted to the following:

To provide and assist in providing facilities for sport, recreation and other leisure time occupation of individuals who have the need of such facilities by reason of their youth, age, infirmity or disability, financial hardship, or circumstances with the object of improving their conditions of life;

To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society; and

To promote, for the benefit of the public, the conservation, protection, and improvement of the physical and natural environment by promoting sustainable stadium and sports club operations.

Summary of the main activities undertaken for the public benefit in relation to these objects

EDUCATION PROJECTS

2

SOCIAL IMPACT PROJECTS

WELLBEING PROJECTS

In making the decisions to undertake the above activities, the Trustees have given due regard to the Charity Commission guidance on public benefit.

Section D: Achievements and Performance

Summary of the main achievements of the Charity during the year:

3

students also became national champions of the Association of Colleges summer T20 tournament.

4

Section E: Financial Review

Brief statement on the Charity’s policy on reserves

The Edgbaston Foundation currently holds £72,686 in reserves of which £12,842 is unrestricted.

The reserves that we have set aside provide financial stability and the means for the development of our principal activities and for the future growth of the Charity. We intend to maintain our unrestricted reserves at a comfortable level and at a minimum of £10,000.

The Board reviews the amount of unrestricted reserves that are required to ensure that they are adequate to fulfil our continuing obligations.

Further financial review details:

Revenue for 2023 was £148,303, expenditure £146,483 with a net surplus of £1,820.

The revenue figure was supported by several fundraising activities that had a strong return on investment with low expenditure connected to each activity. Salaries remain the biggest expenditure for the Foundation with the Sandwell College project covering a significant percentage of the salary of the key officer overseeing that project.

Section F: Declaration

The Trustees declare that they have approved the Trustees’ report above

Signed on behalf of the Charity’s Trustees:

Signature:

Full name:

Position:

Date:

5

Independent examiner’s report to the Trustees of Edgbaston Foundation

I report to the Trustees on my examination of the accounts of Edgbaston Foundation (the Company) for the year ended 31 December 2023.

Responsibilities and basis of report

As the Charity’s 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.

Signed: Iltaf Rehman

Date:30.09.24

6

Statement of Financial Activities for the year ended 31st December 2023 (Including Summary Income and Expenditure Account)

(Including Summary Income and Ex penditure Account)
Note
Income
Income from:
Other Trading Activities
5
Total Income
Expenditure
Expenditure from:
Charitable Activities
6
Total Expenditure
Net Income / (Expenditure) and Net
Movement in Funds for the Year
Reconciliation of Funds:
Total Funds Brought Forward
Total Funds Carried Forward
Unrestricted
Funds
Restricted
Income Funds
2023 Total
Funds
2022 Total
Funds
£
£
£
£
45,840
102,463
148,303
169,504
45,840
102,463
148,303
169,504
67,183
79,300
146,483
147,323
67,183
79,300
146,483
147,323
(21,343)
23,163
1,820
22,181
34,185
36,681
70,866
48,685
12,842
59,844
72,686
70,866

7

Balance Sheet as at 31st December 2023

----- Start of picture text -----
Total 2023 Total 2022
Note £ £
Current Assets
Debtors 7 - 7,282
Cash at bank and in hand 8 87,071 68,249
Total Assets 87,071 75,531
Creditors: amounts falling due within one year 9 14,385 4,665
Net Current Assets 72,686 70,866
Total Net Assets 72,686 70,866
Income funds and reserves
Restricted income funds 59,844 36,681
Unrestricted funds 12,842 34,185
Total Net Assets 72,686 70,866
----- End of picture text -----

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 FRS 102 SORP.

The financial statements were approved by the Trustees on 19/09/2024 and were signed on their behalf by:

Mr Stuart Cain

Trustee Edgbaston Foundation

8

Notes to the financial statements for the year end 31[st] December 2023

1. ACCOUNTING POLICIES

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 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 Republic of Ireland (FRS 102) and with the Charities Act 2011.

The Charity constitutes a public benefit entity as defined by FRS 102.

The financial statements are prepared in GBP sterling which is the functional currency of the Charity and rounded to the nearest £1.

1.2 Going concern

On 31 December 2023 Edgbaston Foundation had net assets of £72,686. The Trustees consider that there are no material uncertainties about the Company's ability to continue 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.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

1.5 Material prior year activities

There are no material prior year issues identified in the reporting period (3.47 FRS 102 SORP). In the financial years prior to 2019, gross income and the aggregate value of assets were below the threshold for an audit/independent examination. Micro entity accounts were filed.

1.6 Future of the Edgbaston Foundation

During 2023, the Trustees undertook a review with the support of an external consultant regarding the future of the Charity. Following the recommendations, and in partnership with the Warwickshire Cricket Board, the Trustees agreed to explore a merger and this process was started with the support of Charity specialist lawyers, Higgs LLP.

9

2. LEGAL STATUS OF THE CHARITY

The Charity is a private company limited by guarantee, therefore does not have any shares or shareholders. Every member of the Charity promises, if the Charity is dissolved while he or she or it is a member or within 12 months after he or she ceases to be a member, to contribute such sum, as may be demanded of him or her towards the payment of the debts and liabilities of the Charity incurred before he or she ceases to be a member, and of the costs charges and expenses of winding up, and the adjustment of the rights of the contributories among themselves. The Articles of Association (clause 3.2) state that each member of the Charity will contribute a maximum of £10 each.

3. TAXATION

As a registered Charity, the Company is exempt from taxation on its income and gains (section 478 CTA 2010 for charitable companies and section 256 TCGA 1992).

4. TRUSTEES REMUNERATION AND EXPENSES

None of the Trustees were paid or were entitled to be paid any remuneration and none of the Trustees claimed any expenses during the year.

10

Notes to the financial statements for the year end 31[st] December 2023

5. Income

Analysis of income
Unrestricted funds
Restricted income funds
Total funds
£
£
£
Other trading activities:
Sandwell Education Programme
-
21,543
21,543
Bears Classroom
-
200
200
Trust and Grants Fundraising
-
30,720
30,720
MatchdayFundraising
38,000
-
38,000
Bear and Staff Wall
415
-
415
LegacyFundraising
36
-
36
Misc Fundraising
585
-
585
WalkingSocial Group
4,315
-
4,315
FundraisingEvents
2,489
-
2,489
Club In-Kind Support
50,000
50,000
Total
45,840
102,463
148,303
Analysis of income
Unrestricted funds
Restricted income funds
Total funds
£
£
£
Other trading activities:
Sandwell Education Programme
-
21,543
21,543
Bears Classroom
-
200
200
Trust and Grants Fundraising
-
30,720
30,720
MatchdayFundraising
38,000
-
38,000
Bear and Staff Wall
415
-
415
LegacyFundraising
36
-
36
Misc Fundraising
585
-
585
WalkingSocial Group
4,315
-
4,315
FundraisingEvents
2,489
-
2,489
Club In-Kind Support
50,000
50,000
Total
45,840
102,463
148,303
Analysis of income
Unrestricted funds
Restricted income funds
Total funds
£
£
£
Other trading activities:
Sandwell Education Programme
-
21,543
21,543
Bears Classroom
-
200
200
Trust and Grants Fundraising
-
30,720
30,720
MatchdayFundraising
38,000
-
38,000
Bear and Staff Wall
415
-
415
LegacyFundraising
36
-
36
Misc Fundraising
585
-
585
WalkingSocial Group
4,315
-
4,315
FundraisingEvents
2,489
-
2,489
Club In-Kind Support
50,000
50,000
Total
45,840
102,463
148,303
Analysis of income
Unrestricted funds
Restricted income funds
Total funds
£
£
£
Other trading activities:
Sandwell Education Programme
-
21,543
21,543
Bears Classroom
-
200
200
Trust and Grants Fundraising
-
30,720
30,720
MatchdayFundraising
38,000
-
38,000
Bear and Staff Wall
415
-
415
LegacyFundraising
36
-
36
Misc Fundraising
585
-
585
WalkingSocial Group
4,315
-
4,315
FundraisingEvents
2,489
-
2,489
Club In-Kind Support
50,000
50,000
Total
45,840
102,463
148,303
Analysis of income
Unrestricted funds
Restricted income funds
Total funds
£
£
£
Other trading activities:
Sandwell Education Programme
-
21,543
21,543
Bears Classroom
-
200
200
Trust and Grants Fundraising
-
30,720
30,720
MatchdayFundraising
38,000
-
38,000
Bear and Staff Wall
415
-
415
LegacyFundraising
36
-
36
Misc Fundraising
585
-
585
WalkingSocial Group
4,315
-
4,315
FundraisingEvents
2,489
-
2,489
Club In-Kind Support
50,000
50,000
Total
45,840
102,463
148,303
Sandwell Education Programme
Bears Classroom
Trust and Grants Fundraising
MatchdayFundraising
Bear and Staff Wall
LegacyFundraising
Misc Fundraising
WalkingSocial Group
FundraisingEvents
Club In-Kind Support
Total
-
-
-
38,000
415
36
585
4,315
2,489
45,840
21,543
200
30,720
-
-
-
-
-
-
50,000
102,463
21,543
200
30,720
38,000
415
36
585
4,315
2,489
50,000
148,303

All income in the prior year was unrestricted except for:

Breaking Boundaries: £32,140 Sandwell Education Programme: £23,630 Kickstart Scheme: £26,840 Jobs Fair 2022: £3,519 Club in-kind support: £50,000

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

N/A

Within the Income items above the following items are material:

Sandwell Education Programme: £21,543

Trusts and Grants Fundraising: £30,720 Matchday Fundraising: £38,000 Club In-Kind Support: £50,000

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).

N/A

Other

N/A

11

6. Expenditure

Analysis of expenditure
Unrestricted funds
Restricted funds
Total funds
£
£
£
Expenditure on charitable activities
Mis. Project Costs
2,170
-
2,170
Access to Cricket expenses
2,021
-
2,021
WalkingSocial Group
133
-
133
Bear and Staff Wall
749
-
749
Misc Event Expenditure
3,597
-
3,597
Marketing
3,938
-
3,938
Mayor's Cricket Cup
1,153
1,153
Staff Salaries
50,992
29,300
80,292
Bank charges
2
-
2
Misc Administrative Expenditure
2,428
-
2,428
Club In-Kind Support
-
50,000
50,000
Total
67,183
79,300
146,483
Analysis of expenditure
Unrestricted funds
Restricted funds
Total funds
£
£
£
Expenditure on charitable activities
Mis. Project Costs
2,170
-
2,170
Access to Cricket expenses
2,021
-
2,021
WalkingSocial Group
133
-
133
Bear and Staff Wall
749
-
749
Misc Event Expenditure
3,597
-
3,597
Marketing
3,938
-
3,938
Mayor's Cricket Cup
1,153
1,153
Staff Salaries
50,992
29,300
80,292
Bank charges
2
-
2
Misc Administrative Expenditure
2,428
-
2,428
Club In-Kind Support
-
50,000
50,000
Total
67,183
79,300
146,483
Analysis of expenditure
Unrestricted funds
Restricted funds
Total funds
£
£
£
Expenditure on charitable activities
Mis. Project Costs
2,170
-
2,170
Access to Cricket expenses
2,021
-
2,021
WalkingSocial Group
133
-
133
Bear and Staff Wall
749
-
749
Misc Event Expenditure
3,597
-
3,597
Marketing
3,938
-
3,938
Mayor's Cricket Cup
1,153
1,153
Staff Salaries
50,992
29,300
80,292
Bank charges
2
-
2
Misc Administrative Expenditure
2,428
-
2,428
Club In-Kind Support
-
50,000
50,000
Total
67,183
79,300
146,483
Analysis of expenditure
Unrestricted funds
Restricted funds
Total funds
£
£
£
Expenditure on charitable activities
Mis. Project Costs
2,170
-
2,170
Access to Cricket expenses
2,021
-
2,021
WalkingSocial Group
133
-
133
Bear and Staff Wall
749
-
749
Misc Event Expenditure
3,597
-
3,597
Marketing
3,938
-
3,938
Mayor's Cricket Cup
1,153
1,153
Staff Salaries
50,992
29,300
80,292
Bank charges
2
-
2
Misc Administrative Expenditure
2,428
-
2,428
Club In-Kind Support
-
50,000
50,000
Total
67,183
79,300
146,483
2,170
2,021
133
749
3,597
3,938
1,153
50,992
2
2,428
-
67,183
-
-
-
-
-
-
29,300
-
-
50,000
79,300
2,170
2,021
133
749
3,597
3,938
1,153
80,292
2
2,428
50,000
146,483

Prior year expenditure on charitable activities can be analysed as follows:

Staff salaries and administration of the charitable activities Expenditure on project development and fulfilment Fundraising activities to support the generation of revenue

Within the expenditure items above the following items are material:

Staff salary expenditure: £80,292 Club In-Kind Support: £50,000

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).

N/A

12

7. DEBTORS

----- Start of picture text -----
Amounts falling due within Amounts falling due after
one year one year
2023 2022 2023 2022
£ £ £ £
Other Debtors - Owed from WCCC - 7,282 - -
Accrued income - - - -
Total - 7,282 - -
----- End of picture text -----

8. CASH AT BANK AND IN HAND

----- Start of picture text -----
2023 2022
£ £
Cash at bank and in hand 87,071 68,249
Other - -
Total 87,071 68,249
----- End of picture text -----

9. CREDITORS

----- Start of picture text -----
Amounts falling due within Amounts falling due after
one year one year
2023 2022 2023 2022
£ £ £ £
Other Creditors - Owed to WCCC 1,435 - - -
Accruals 0 350 - -
Deferred Income 12,950 4,315 - -
Total 14,385 4,665 - -
----- End of picture text -----

13