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← Berkshire County Sports Club

2024-03-31-accounts

REGISTERED CHARITY NUMBER: 1156550

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2024 for Berkshire County Sports Club

Berkshire County Sports Club

Contents of the Financial Statements for the Year Ended 31 March 2024

Page
Report of the Trustees 3 to 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12 to 13
Notes to the Financial Statements 14 to 16
Detailed Statement of Financial Activities 17

Page 2

Berkshire County Sports Club

Report of the Trustees

for the Year Ended 31 March 2024

The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of the Charities SORP (FRS 102) effective 1 January 2015.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 1156550 Registered office Sonning Lane Sonning Berkshire RG4 6ST

Trustees

Mr Kevin Mist President Mr Andrew Denham Chair Mrs Narinder Shergill Treasurer Mrs Maryanne Clark Events & Operations Mr Ian Frank Gordon Membership Secretary Mr Ethan Greene Pitch co-ordinator and Events Mr Matthew Jamieson Sharp Secretary

Independent examiner

Starfish Accounting Ltd The Bowler Barn Bartletts Court Bath Road Littlewick Green Berkshire SL6 3RX

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a constitution, dated 7 April 2014. The entity became a registered charity (CIO) with the Charity Commission for England and Wales from 7 April 2014.

Recruitment and appointment of new trustees

There must be a minimum of three and a maximum of twelve trustees, appointed in line with the Club Constitution. The President and Vice President are nominated by the Management Committee and elected to office at the Annual General Meeting (AGM). On the recommendation of the Management Committee and at the discretion of those members in attendance at the AGM, the Vice President may be elected for life. The President shall be an ex-officio member of the Management Committee.

At every AGM, one third of the trustees are required to retire from office, with vacancies being filled by the decision of the Club at the AGM. Any person who retires as a trustee by rotation is eligible for reappointment but cannot serve more than five consecutive terms. Twenty members attending an AGM shall constitute a quorum. At all general meetings of the club, every member is entitled to attend with a vote for each question put to vote (except members under the age of sixteen). No business may be conducted at a general meeting unless a quorum of Club members is present when the meeting commences. The quorum for general meetings is the greater of 5% or three members. All members give their time voluntarily and receive no benefits from the charity for their duties as trustees.

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Berkshire County Sports Club

Report of the Trustees for the Year Ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Induction and training of new trustees

The induction process for newly appointed members of the Management Committee comprises an initial meeting with the Chairman, followed by a meeting with the Treasurer on investments, powers and responsibilities of the Management Committee and sub-committees.

A pack is also provided which includes a brief history of the Club, copies of the previous 12 months Management Committee minutes, a copy of the previous year's annual report and accounts, a copy of the Constitution and a copy of the Charity Commission's guidance 'The Essential Trustee'.

Organisational structure

The Management Committee consists of at least two members of the Club, one of whom must be a trustee. The General Committee must consist of one Club member from each sporting section nominated at their AGM. Members who served during the year, and up to the date of these financial statements, were as follows:

Management Committee

Role Name President Kevin Mist (also a trustee) Chairman Andrew Denham (also a trustee) Treasurer Narinder Shergill (also a trustee) Facilities (Pitches) Ethan Greene (also a trustee) Communications & Website Andrew Denham (also a trustee) Membership Secretary Ian Gordon (also a trustee) Business Development (vacant) Bookings Francine Ford Events Co-Ordinator Maryanne Clark (also a trustee)

General Committee

Sport Section Name Sonning Hockey Club Eddie Butler Woodley Saints Football Club John Pulfer AFC Reading Maryanne Clark AFC Charvil F.C Adam Callaghan BCSC Tennis David Waters Shire Hall Rugby Club Neil Evans Reading Renegades Tommy Snipe BCSC Billiards / Snooker Colin Paxford BCSC Squash Simon Corbyn BCSC Pétanque Ian Gordon Thames Valley Vikings Touch Club Christopher Findlay Reading Ultimate Mark Bignall

Risk management

The Management Committee has examined the major strategic, business, and operational risks which the charity faces and confirms that a report is produced at all our committee meetings drawing notice to any matters which require attention. The major risks facing the Club have been reviewed and systems and procedures have been established to manage these risks.

Page 4

Berkshire County Sports Club

Report of the Trustees

for the Year Ended 31 March 2024

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objects as set out in its Constitution dated 7 April 2014 are the promotion of community participation in healthy recreation, by the provision of facilities for the playing of a range of sports including, but not limited to, Football, Hockey, Rugby, Tennis, Pétanque, Ultimate Frisbee, Snooker, Billiards and Squash. Each year the trustees review the Club's objectives and activities to ensure they continue to reflect the charity's aims. In carrying out this review the trustees have considered the Charity Commission's general guidance on public benefit and, its supplementary public guidance on the prevention or relief of poverty for the public benefit to comply with their duty as set out in section 17(5) of the Charities Act 2011.

The Club has a 32-acre site in Sonning, Berkshire, offering a range of facilities including numerous grass pitches, 4 tennis and 2 squash courts, an all-weather pitch, associated changing facilities and car parking. The facilities are available for use by the various sporting sections of the Club, which are self-governing, as well as other sports clubs, schools, community organisations and the public. All social activities undertaken on the site are operated at an arms-length basis by a separate company limited by guarantee, Berkshire County Sports Limited, wholly owned by the charity and whose objectives are in line with the Charity's own objectives.

Significant activities

The charity and Berkshire County Sports Limited have acted together during the year to provide the best sports environment possible. This report reflects the activities of both entities.

Berkshire County Sports Limited is a company limited by guarantee that supports the trading element of the Charity. The trustees of the charity ensure that the operations are in line with the charitable objectives. During the year a major focus of the club activity was to fundraise following the successful Football Foundation grant funding bid for a new 3G All Weather Pitch (AWP) to increase playability for football on the site. This pitch will also facilitate rugby training and has attracted a new sport to BCSC, Ultimate Frisbee who are a partner club in the bid alongside AFC Reading and AFC Charvil. This asset will generate the largest projected annual income for the club, helping to generate the funds required for ongoing site maintenance and future planned improvements. This additional resource was seen by trustees and the membership as a priority to ensure a solid revenue stream for the club in the next phase of development. Work was started in September 2023 and was completed by the beginning of March 2024. Official opening of pitch by Therea May took place on 20[th] April 2024. Work started during the year on agreeing terms for a third-party company, Padelstars to provide three padel courts at BCSC. Income from this venture will be used to improve the tennis facilities on site providing 3 newly surfaced tennis courts two of which will be floodlit to enable the tennis section to expand its numbers. A temporary trial padel court was installed in March 2024.

Page 5

Berkshire County Sports Club

Report of the Trustees for the Year Ended 31 March 2024

BCSC AFFILIATED CLUBS

Sonning HC:

Woodley Saints FC:

AFC Reading FC:

AFC Charvil FC:

Dynamo Tekkers FC:

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Berkshire County Sports Club

Report of the Trustees for the Year Ended 31 March 2024

BCSC Tennis:

Reading Renegades RFC:

Shire Hall RFC:

Thames Valley Vikings Touch Rugby:

Thames Valley Try Tag

BCSC Pétanque

BCSC Billiards / Snooker:

Page 7

Berkshire County Sports Club

Report of the Trustees

for the Year Ended 31 March 2024

BCSC Squash:

Public benefit

The trustees confirm that when reviewing the charity's activities, they have referred to the Charity Commission’s general guidance on public benefit and complied with their duties under the Charities Act 2011.

ACHIEVEMENT AND PERFORMANCE

The trustees took measures to support the continued recovery of the club post covid. Overall membership increased by 283 to 1322 members in the year. This strong increase was led by AFC Reading increasing their Junior teams at BCSC. Sonning Hockey Club membership also showed good recovery. In addition, we welcomed Reading Ultimate and Try Tag to the club. The trustees have encouraged all sections to host open day activities and the club has helped fund the directly run sports (Squash and Pétanque) to promote their sports locally via flyers and web advertising.

Charitable activities

Berkshire County Sports Club has continued to provide sporting facilities to its sections to enable them to promote their respective sport to create and nurture coaching and development of the members enabling them to participate in their chosen sport in a welcoming, social and safe environment. The club is inclusive and welcomes players of all abilities.

Fundraising activities

There were continued fundraising activities undertaken in the year to meet the clubs share of the costs to build the new 3G AWP. Many varied activities included individual donations, amazon smile (now ended) and individual club donations from the 3 key partner clubs for the project AFC Reading, AFC Charvil and Reading Ultimate all of which carried out numerous fundraising activities and events to raise £10,000 each.

FINANCIAL REVIEW

Reserves policy

The Management Committee are of the opinion that the variability of income from all sources leads it to the wisdom of maintaining a reasonable amount to buffer and cater for future emergent costs. The reserves for the unrestricted funds as at 31 March 2024 were £324,370 (2023: £290,642).

Investment policy and objectives

The Investment Strategy is set by the Management Committee on recommendations by the Finance subcommittee. While there are currently no investments held, the Investment Policy of the charity is to maintain capital value and produce a reasonable income return by investing in a wide range of Charitable Common Investment Funds, if required.

FUTURE DEVELOPMENTS

It is the intention of the Management Committee to continue to operate the Club in the future to provide suitable facilities to encourage active participation of the community in sport. The Club will remain accessible to all members of the wider community, providing a place for recreation and a venue for hire. The Management Committee will continue to actively seek additional sources of income in the coming years by way of local business sponsorship and offering corporate memberships. The committee are working with local clubs and schools to improve facilities most recently the confirmation of funding for the new 3G AWP.

Page 8

Berkshire County Sports Club

Report of the Trustees

for the Year Ended 31 March 2024

Projects identified for the next round of fundraising include changing facility improvements and a new roof for the clubhouse. The club is also investigating opportunities to introduce Padel to the site. This will require agreement with our landlords and approval by our membership.

Approved by order of the board of trustees on 27[th] January 2025 and signed on its behalf by:

Mr Andrew Denham - Chair and Trustee

Page 9

Independent Examiner's Report to the Trustees of Berkshire County Sports Club

I report on the accounts for the year ended 31 March 2024 set out on pages eleven to seventeen.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of the independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

Starfish Accounting Limited The Bowler Barn Bartletts Court Bath Road Littlewick Green Berkshire SL6 3RX

27[th] January 2025

Page 10

Berkshire County Sports Club

Statement of Financial Activities for the Year Ended 31 March 2024

31.3.24 31.3.23
Unrestricted Unrestricted
funds funds
Notes £ £
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income 107,608 75,945
Activities for generating funds 2 86,327 80,732
Total incoming resources 193,935 156,677
RESOURCES EXPENDED
Governance costs 3,888 3,672
Other resources expended 156,319 79,241
Total resources expended 160,207 82,913
NET INCOMING/(OUTGOING)
RESOURCES 33,728 73,764
RECONCILIATION OF FUNDS
Total funds brought forward 290,642 216,878
TOTAL FUNDS CARRIED FORWARD 324,370 290,642

The notes form part of these financial statements

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Berkshire County Sports Club

Balance Sheet At 31 March 2024

31.3.24 31.3.23
Unrestricted Unrestricted
fund funds
Notes £ £
FIXED ASSETS
Investments 5 55,000 55,000
Tangible assets 6 20,615 27,163
75,615 82,163
CURRENT ASSETS
Debtors 7 246,910 56,785
Cash at bank 95,075 177,636
341,985 234,421
CREDITORS
Amounts falling due within one year 8 (55,230) (25,942)
NET CURRENT ASSETS 286,755 208,479
TOTAL ASSETS LESS CURRENT
LIABILITIES 362,370 290,642
CREDITORS
Amounts falling due after one year 9 (38,000)
-
NET ASSETS 324,370 290,642
FUNDS 10
Unrestricted funds 324,370 290,642
TOTAL FUNDS 324,370 290,642

The notes form part of these financial statements

continued...

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Berkshire County Sports Club

Balance Sheet - continued At 31 March 2024

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Charities SORP (FRS 102) (effective January 2015).

The financial statements were approved by the Board of Trustees on 27[th] January 2025 and were signed on its behalf by:

Mrs Narinder Shergil -Trustee

Page 13

Berkshire County Sports Club

Notes to the Financial Statements for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Accounting convention

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes 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 and with the Charities Act 2022.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery – 25% reducing balance basis

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. ACTIVITIES FOR GENERATING FUNDS

Astro pitch rental
Facilities hire
Membership subscriptions
Miscellaneous income
NET INCOMING/(OUTGOING) RESOURCES
Net resources are stated after charging/(crediting):
Depreciation - owned assets		 31.3.24
£
11,657
49,611
23,197
1,862
86,327		 31.3.23
£
5,000
55,015
19,692
1,025
80,732
31.3.24
£
6,935		 31.3.23
£
7,100

3. NET INCOMING/(OUTGOING) RESOURCES

Net resources are stated after charging/(crediting):

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Berkshire County Sports Club

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

5. INVESTMENTS

During the year to 31[st] March 2021 Berkshire County Sports Limited resurfaced the all weather pitch held by the company. To enable this project to be undertaken Berkshire County Sports Club invested £55,000 towards the resurfacing costs. No further investment has been made in the year to 31[st] March 2024.

6. TANGIBLE FIXED ASSETS

COST
At 1 April 2023
Additions
DEPRECIATION
At 1 April 2023
Depreciation in the year
NET BOOK VALUE
At 31 March 2024
At 31 March 2023
7.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors		 Plant and
machinery etc
£
44,755
387
45,142
17,592
6,935
24,527
20,615
27,163
31.3.24
31.3.23
£
£
5,989
4,440
240,921
52,345
246,910
56,785
31.3.24
31.3.23
£
£
43,021
16,675
12,209
9,267
55,230
25,942

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Berkshire County Sports Club

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

9. CREDITORS: AMOUNTS FALLING DUE MORE THAN ONE YEAR

31.3.24 31.3.23
£ £
Other loans 38,000 -
MOVEMENT IN FUNDS
Net movement
At 1.4.23 in funds At 31.3.24
£ £ £
Unrestricted funds
General fund 290,642 33,728 324,370
TOTAL FUNDS 290,642 33,728 324,370
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 193,935 160,207 33,728
TOTAL FUNDS 193,935 160,207 33,728

10. MOVEMENT IN FUNDS

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Berkshire County Sports Club

Detailed Statement of Financial Activities for the Year Ended 31 March 2024

INCOMING RESOURCES
Voluntary income
Donations
Activities for generating funds
Astro pitch rental
Facilities hire
Membership subscriptions
Rental income
Miscellaneous income
Bank interest
Total incoming resources
RESOURCES EXPENDED
Governance costs
Accountancy
Other resources expended
Rent
Repairs and renewals
Grounds maintenance
Licenses
Depreciation
Support costs
Management
Rates and water
Insurance
Light and heat
Legal fees
Postage
Sundries
Other resources expended
Total resources expended
Net income/(expenditure)		 31.3.24
£
107,608
107,608
11,657
49,611
23,197
413
-
1,449
86,327
193,935
3,888
5,545
71,463
46,404
35
6,935
130,382
3,808
2,443
10,708
8,642
-
336
25,937
156,319
160,207
33,728		 31.3.23
£
75,778
75,778
5,000
55,015
19,692
450
575
167
80,899
156,677
3,672
3,756
8,063
44,776
35
7,100
63,730
3,039
2,048
8,627
1,306
350
141
15,511
79,241
82,913
73,764

Page 17