Registered Charity number: 1157693 Company No: 08773907 LANGTON GREEN COMMUNITY SPORTS ASSOCIATION LIMITED TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
LANGTON GREEN COMMUNITY SPORTS ASSOCIATION LIMITED (A company limited by guarantee) CONTENTS Reference and administrativa details of the charitable company, its Trustees and advisers Trustees, report Independent Examinerfs report to the Trustees Statement of financial activities Balance sheet Notes to the financial statements 10-16
LANGTON GREEN COMMUNITY SPORTS ASSOCIATION LIMITED {A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2024 Trustees G J Lambert S C Alldis C M Allen A W Culverhouse E R Hughes L E Kerr-sheppard KJLyle J D Ponsford M C Russell A D Stretton Dr D Williarns M Woodliffe Ch8ir- (resigned 11/12/2024) Treasurer (resigned 1510112024) Chair (resigned 1111212024) Company registration number 08773907 Charlty reglstered nurnber 1157693 Registered offlce 94 Domden Drive Langton Green Tunbridge Wells Kent TN3 OAJ Independent examlner J Healey BA FCA Lindeyer Francis Ferguson Limited North House 198 High Street Tonbridge Kent TN9 1BE Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
LANGTON GREEN COMMUNITY SPORTS ASSOCIATION LIMITED (A company limlted by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their report together with th8 unaudited financial statements of Langton Green Community Sports Association Limited for the year ended 31 August 2024. This Trustees, r8POrt, prepared in accordance with Part 15 of the Companies Act 2006, is also the Trustees, report as required by Part 8 of the Charities Act 2011. The Trustees confirm that the report and financial statements of the charity comply wilh the current statutory requirements, the requirements of the charity's governing document and the provisions of "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 2015)- (Charities SORP (FRS 102))- Structure, governanco and management The company was incorporated as a private company limited by guarantee on 13 November 2013. number 08773907, and is governed by its Memorandum and Articles of Association. The Company became a registered charity on 3 July 2014 under number 1157693. The managemenl of the charity is the responsibility of the Board of Trustees. Th8 Trustees, as charity Trustees, have control of the charity and its property and funds. Trustees are elected by the members or co-opted by the Trustees save the Speldhurst Parish Council who shall be 8ntitled to nominate from time to time one individual (who need not be a parish councillor or member of the charity) to be a Trustee. Trustees The Trustees who held Offi during the year are as follows: G J Lambert S C Alldis C M Allen A W Culverhouse E R Hughes L E Kerr-sheppard K Lyle J D Ponsford M C Russell A D Stretton Dr D Williams M Woodliffe Chair- (resigned 1111212024) Treasurer (resigned 1510112024) Chair (resigned 1111212024) Govemance and internal control The Board of Trustees is responsible for selecting and recruiting suitable Trustees to office. A minimum of 6 and a maximum of 15 individuals over the age of 18, all of whom (except any nominee of Speldhurst Parish Council) rnust support the objectives, can be elected to the board. One third of the Trustees shall retire from office each year. A retiring Trustee is eligible for re-election, and there is no limit on the number of times a Trustee may be re-elected. There is no upper age limit imposed on Trustees.
LANGTON GREEN COMMUNITY SPORTS ASSOCIATION LIMITED (A company Ilmlted by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 The Board of Trustees must meet at least 2 times per year. The Board of Trustees may appoint a Chairman, Vice Chairman and Treasurer. Objectives and Activitie5 The objectives of the charitable company are to promote participation in healthy recreation among the inhabitants of the village of Langton Green, Tunbridge Wells and the surrounding area by a) providing facilities for playing amateur sports, and b) advancing amateur sports (where'sports. means sports or games which are recognised by the Charity Commission) from time to time in their guidan I which promote health by involving physical or mental skill or exercise, and to this end the charity shall have membership and facilities which are affordable and without test of skill and open to all regardless of ability. age. politics. race, religion, sex (or sexual orientation) or wealth and thereby providing public benefit. Achievements and Performance Revlew of Activities The charitable company is now able to fulfil its objectives and offer a wide variety of activities to the inhabitants of Langton Green. We actively wish to encourage all typ8s of sports, not just physical sport and research is currently being carried out to ascertain the demands of the local village and surrounding areas. We look forward to supporting any proposals that hopefully will be forthcoming in th8 very near future. We have had another exciting year with all activities having their respective achievements. The football section has had another fine season on the football pitch and we had 62 teams from ages under 7 to under 18. We had 5 different sides (under 12, under 14 and under 16 boys and under 12 and under 16 girls) all playing in Cup Finals on the same weekend in April. The teams have competed in 5 different FA affiliated leagues through the season as well as running training sessions at a number of different venues. The football section is now virtually at full capacity, This created additional problems as the playing facilities are very limited in the local and surroundlng areas. The netball section has again had another very successful year now playing in three leagues: Sevenoaks Junior League, Tunbridge Wells Netball League and Kent County Junior League. We had teams playing in both the winter and summer seasons. In the winter season our teams in the Sevenoaks Junior League were winners in divisions 1.3 and 5 and runners up in divisions 3 and 6. In the Tunbridge Wells League ourteams were winners in divisions 2,3 and 5 and runners up in divisions 1.2 and 4. In the summer season we were winners in divisions 1 and 2 and runners up in divisions 1 and 2 in the Sevenoaks League. In the Tunbridge Wells League we won divisions 2 and 4 and runners up in division 1,2 and 4. Finally OUT under 14 team won the Kent County Junior League. This really has been a major achievement for the club and again I would like to thank Laura Kerr-shepherd for all her hard work and dedication and the managers and coaches of all the teams taking part. The membership numbers continue to increase and the club hopefully should have a successful future. The cricket club have now compleled another season with us and the club are actively looking for new members. The club have not yet introduced a junior section and hope to develop this soon. The dub needs to encourage junior members both, boys and girfs, who hopefully will move up to the senior section and enable the Gricket section to expand.
LANGTON GREEN COMMUNITY SPORTS ASSOCIATION LIMITED {A company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 As reported above the football section have had a very successful year but this has not been without major headaches for the allocation of venues for both matches and training. We have reported that for many years now the football section has suffered from the severe weather and for several months of the season our recreation ground is not playable and we have to use outside 3g pitches. At the end of last year the charity had a 3g application refused by Tunbridge Wells Borough Council and I would like to take this opportunity to thank Guy Lambert, Chris Allen and Steve Alldis for their work in this application which I know has involved many many hours of work. If this application had been approved it would have resolved many problems for the club and also maximised the usage of the pavilion and brought the club's members back home. Also at the end of December the charity said goodbye to two of its long standing trustees. Firstly, Guy Lambert, the former Chairman of the charity, resigned having served as chairman since the company was formed and was a manager before this in the previous Langton Green Sports Club. Apart from Guy's work in our 3g application he was actively involved in the Pavilion application and the legal fomialities with Speldhurst Parish Council. Our thanks. and l am sure those of the entire membership, go to Guy for everything he has done for the charity. David Williams. like Guy, was a manager in the old Sports Club and joined the company on incorporation. David has been very active behind the scenes and our thanks go to him for all his hard work over the years. Unfortunately. due to circumstances outside of our control we were unable to hold our major fund raising football fiesta which has been in existence for many years and was one of the largest and most sucSsful fiestas in the south-east. We did, however, manage to hold an internal fiesta for over sixty of our teams and the event proved a great success and is to be repeat8d this year. Financial Revlew The Charity's incoming resources for the year ended 31 August 2024 totslled £300,785 (2023: £260,771) and resources expended totslled £240,926 (2023: £210,385). resulting in net incoming resources of £59,859 (2023.. £50,386). Reserves policy At the year end, the Charity held unrestricted free reserves of £358,270 (2023: £277.385). This represents 18 months, unrestricted expenditure. The trustees have reviewed the reserves of the charitable company and have established a policy under vthich the free reserves held should be equivalent to 6 months of the unrestricted resources expended. Future Developments With regard to the membership numbers, the respective dubs (with the exception of the cricket club) are now at near full capacity. We need to concentrate on the cricket and look to develop the youth cricket section, togetherwith any new aclivities that may be proposed. As mentioned previously these do not have to be sporting activities since we have a lovely pavilion which is not being used to its full capacity. The charity will n88d to decide whether to resubmit their planning application for a 3g pitch. There are so many positive reasons for the charity to have this facility and it would be a major asset for the local area and the local primary school.
LANGTON GREEN COMMUNITY SPORTS ASSOCIATION LIMITED (A company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 Risk management The trustees regularly review the major operational. financial and governance risks to which the Charity is exposed. Guidance is taken from relevant committees and consultants to ensure systems and procedures are in place to mitigate Ihose risks and determine whether any further steps should be taken to manage those risks more effectively. The key risk to the charity is compliance with all the regulatory bodies. The trustees have procedures in place to safeguard the members of the charity. Public Beneflt In accordance with Section 17 of the Charities Act 2011, the Trustees have had due regard to the guidance published by the Charity Commission on public benefit when reviewing the charity's objectives and planning future activities. Trustees, responslblllties statement The trustees (who are also directors of Langton Green Community Sports Association Limited for the purposes of company law) are responsible for preparing the Trustees. report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees 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 charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements. the Trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP,. make judgements and accounting estimates that are reasonable and prudent", prepare the fi'nancial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The Trustees are responsible for maintaining proper accounting records that are sufficient and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable Ihem to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and henc8 for taking reasonable steps for the prevention and detection of fraud and other irregularities.
LANGTON GREEN COMMUNITY SPORTS ASSOCIATION LIMITED (A company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 Small company exemptions This report has been prepared in accordance with the provisions applicable to companies subject to the small companies, regime in Part 15 of the Companies Act 2006. Approved by the Trustees, on.. and signed on their behalf by: rman
LANGTON GREEN COMMUNITY SPORTS ASSOCIATION LIMITED (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024 I report on the financial statements of Langton Green Community Sports Association Limited for the year ended 31 August 2024. Responsibilities and basis of report As the charity's trustees (and also its directors for the purposes of company law). you are responsible for the preparation of the accounts in accordance with 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 charily's accounts as carried out under section 145 of the Charities Act 2011 ("the 2011 Acf). 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, that in any material respect: accounting records were not kept in respect of the company as required by section 386 of the 2006 Act. 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 fairf view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordan 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 attenlion should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Jonathan Healey BA FCA Date Lindeyer Francis Ferguson Limited North House 198 High Street Tonbridge Kent TN9 1 BE
Langton Green Community Sports Assoclatlon Limited Statement of Financial Activlties (Incorporating Income and Expenditure Account) for the year ended 31 August 2024 2024 2024 2024 2023 Restrlcted Funds Unrestrlcted Funds Total Funds Total Funds Notes Income from: Donations Charitsble activities Other income Interest 15,220 6.147 271,096 4,179 4,143 21.367 271,096 4.179 4,143 16,270 244.017 135 349 Total Income 15,220 285,565 300,785 260,771 Expenditure on: Charitable activities 240.926 240,926 210.385 Total expenditure 240,926 240,926 210,385 Net Income 15,220 44,639 59,859 50,386 Transfers between funds (15,220) 15.220 Net movement in funds 59.859 59,859 50,386 Totsl funds brought forward 931,123 931,123 880,737 Total funds carried forward 13 990,982 990,982 931,123 The statemenl of financial activities includes all gains or losses for the year. All incoming resources and resources expended derive from continuing activites. The notes on pages 10 to 16 fonn part of these financial statements.
Langton Green Communlty Sports Association Llmitsd Balance Sheet as at 31 August 2024 2024 2023 Notes Fixed Assets Tangible assets 632,712 653,738 Current assets Debtors Cash at bank and in hand 10 16,520 344,000 742 282.008 360.520 282.750 Creditors: Amounts falling due within one year 11 (2.250) (5.365) Net current assets 358.270 277,385 Net assets 990,982 931,123 Funds Unrestricted funds 13 990.982 931.123 Totsl funds 990,982 931,123 The directors are satisfied that the company is entitled to exemption from the requirements to obtain an audit under section 477 of the Companies Act 2006 and that the membets have not required the company to obtain an audit in accordance with section 476 of the Act. The directors acknowledge their responsibilities in complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. The financial statements were approved by the trustees on. J Ponsfo Chair Cofmpany number: 08773907
Langton Green Community Sports Association Limited Notes to the Accounts for the year ended 31 August 2024 Status Langton Green Community Sports Association Limited is a charitable company limited by guarantee and therefore has no share capital. It is incorporated in England and Wales with company number 08773907 and charity number 1157693. The members have undertaken to contribute the sum of £1 in the event that the charitable company is unable to rneet its liabilities. The address of the registered office is 94 Domden Drive. Langton Green, Tunbridge Wells, Kent, TN3 OAJ. Langton Green Community Sports Association Limited meets the definition of a public benefit entity under FRS 102 as its principal activity is to promote the provision of facilities for recreation and other leisure time. Accountlng policies 1.1 Basis of accountlng The financial statements have been prepared in accordance with "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) - (Charities SORP (FRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otheiS8 stated in the relevant accounting policy note(s). There are no material uncertainties aboul the charity's ability to conlinue, and so the going concem basis of accounting has been adopted. The financial statements are prepared in pounds sterling, which is the functional cUencY of the charitable company, and rounded to the nearest £1. 1.3 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objecb'ves of the charitable company and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors which have been raised by the company for particular purposes. The cost of raising and administering such funds are charged against the specific fund. 10-
Langton Green Community Sports Assoclatlon Limited Notes to the Accounts for the year ended 31 August 2024 Accountlng policies (continued) 1.4 Income Income from donations and grants is recognised when the charitable company is entitled to the funds, the receipt is probable, and the amount can be measured reliably. For donations. this is usually on reipt. For grants, this is usually when a formal offer is made in writing, unless the grant contains terms and conditions outside of the charitable o)mpanVs control which must be met before the charitable company is entitled to the funds. Income from charitable activities is recognised to the extent that the charitable company has provided the contracted services. Income received in advance of the service provision is accounted for as deferred income. No amounts are included in the financial statements for services donated by volunteers. 1.5 Expendlture and creditors Liabilities. and related expenditure, are recognised when a present legal or constructive obligation exists at the balan sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be measured or estimated reliably. All expenditure is accounted for on an accruals basis and includes VAT which cannot be recovered and is classified in expense categories to which it relates. Support costs are allocated to the charitable activities of the charity based on the estimated use of the support facilities as assessed by the Trustees. Governance costs a those o)sts which relate to the general running of the charitable company as opposed to those costs in resped of fundraising or charitable activities. In accordance with the Charities SORP (FRS 102), these are included with support costs and allocated on the same basis. 1.6 Tangible fixed assets Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is calculated so as to write down to estimated residual value the cost of all tangible fixed assets over Ihe estimated useful live as foll0v. Equipment Leasehold building Leasehold land Recreation ground 4 years straight line Over the term of the lease Over the term of the lease 50 years straight line 1.7 Taxation The charitable company is exempt from corporation tsx on its charitsble activities. 1.8 Financlal instruments The charitable companls basic financial instruments are initially recognised at transaction value and subsequentty measured at their settlement value. 11
Langton Green Community Sports Associatlon Llmited Notes to the Accounts for the year ended 31 August 2024 Donatlons 2024 2023 Donations 21,367 16,270 The comparative figures include £14,080 of restricted income. Charitable Activities Amateur sport development 2024 2023 Football Club income Football Fiesta income Netball Club income Cricket Club income 212,976 11,001 45,675 1 ,444 168,125 28,992 45,867 1.033 271,096 244,017 Expenditure Football Club Football Netball Fiesta Club Cricket Club 2024 2023 Direct costs 121,030 4.734 35,511 796 162,071 164,850 Support costs 61,949 3,200 13,286 420 78,855 45,535 182,979 7,934 48,797 1,216 240.926 210.385 Dlrect costs 2024 2023 Kits Referees Pitch hire Affiliations Pitch material Courses Telephone Awards Coaching Sundry Catering expenses Bank Charges 2,327 12,684 96,179 3,417 3,252 1,714 6,083 21,087 84,006 3.560 3.130 1.773 178 4,685 26,561 5,789 4,609 3,389 164,850 3,877 28,479 3,543 2,169 4,430 162,071 12-
Langton Green Communlty Sports Associatlon Llmited Notes to the Accounts for the year ended 31 August 2024 Support Costs 2024 2023 Depreciation Website Consultancy Loss on disposal Sundry Governance costs.. Independent examinerfs fees A¢countancy fees 50,294 1,014 13,033 11,206 818 41.667 420 828 1.320 1.170 1,450 1,170 78,855 45,535 Staff costs and numbers There were no employees during the period (2023: Nil). Trustee remuneratlon The Trustees are considered to be key management personnel. No trustee received any remuneration during the year (2023- £nil). 4 trustees (2023: 8) were reimbursed for for the following expenses in the year: 2024 2023 Pitch hire, kit, manager expenses, maintenance and fiesta expenses. 3.071 10,314 13-
Langton Green Communlty Sports Association LlmSted Notes to the Accounts for the year ended 31 August 2024 Tangible fixed assets Leasehold building Leasehold land Recreation ground Equipment Total Cost As at 1 September 2023 Additions Disposals 511.624 50.000 168.930 12.989 168.770 27.486 (85,201) 899,324 40,475 (85,201) At 31 August 2024 511,624 50.000 181,919 111.055 854,598 Depreciatlon As at 1 September 2023 Charge for the year Eliminated on disposals 129,126 17.642 2.500 1,250 3.379 3,638 110,581 27,764 (73.994) 245,586 50,294 (73,994) At 31 August 2024 146,768 3,750 7.017 64,351 221.886 Net book value At 31 August 2024 364,856 46.250 174.902 46.704 632,712 At 30 August 2023 382.498 47.500 165.551 58,189 653.738 As a condition of the grant received from The Football Foundation. Langton Green Community Sports Association Limited has pledged the Langton Green Pavilion to the Foundation by way of a mortgage charge as a continuing security for a period of 21 years from 14 May 2015. -14-
Langton Green Communlty Sports Association Limited Notes to the Accounts for the year ended 31 August 2024 10 Debtors: amounts falling due wlthln one year 2024 2023 Prepayments and accrued income 16,520 742 11 Credltors: amounts falllng due wlthin one year 2024 2023 Accounts payable Accruals 3,365 2,000 2,250 2,250 5,365 12 Control The charitable company is controlled by ts members. 13 Movement in funds 1 September 2023 Incoming Resources resources expended 31 August 2024 CuTrnt year Transfers Unrestricted funds General funds 931,123 285,565 (240,926) 15,220 990,982 Restricted funds The Langton Green Rec Renovation Project The Premier League & The FA Facilities Fund 14,080 (14,080) 1,140 (1,140) 931,123 300,785 (240.926) 990.982 15-
Langton Green Community Sports Association Limited Notes to the Accounts for the year ended 31 August 2024 13 Movement In funds (continued) Prior year 1 September 2022 Incoming Resources resources expended 31 August 2023 Transfers Unrestricted funds General funds 880,737 246,691 (210,385) 14.080 931,123 Restricted funds The Langton Green Rec Renovation Project 14,080 (14,080) 880,737 260.771 (210,385) 931,123 The Langton Green Rec Renovation Project: this funding was received to contribute to the recreation ground improvements. hence the transfer to unrestricted funds in the period. The Premier League & Facllltles Fund.. this funding was received to contribute to football equipment, hence the transfer to unrestricted funds in the period. 14 Analysis of net assets between funds Unrestricted funds Total funds Totsl funds 2024 2024 2023 Fund balances at 31 August 2024 are represented by: Tangible fixed assets Net current assets 632,712 358,270 632,712 358,270 653,738 277,385 Totsl net assets 990,982 990,982 931,123 15 Related party transactions There have been no related party transactions in the period that require disclosure. 16 General volunteers The charity relies on the contribution of unpaid general volunteers, who provide their time to enable local sports matches and tournaments to take place. The average head count of unpaid general volunteers during the period was 170 (2023: 150). 16-