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2024-07-31-accounts

LONDON BASKETBALL ASSOCIATION

CHARITY NO.1164277

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

LONDON BASKETBALL ASSOCIATION

TABLE OF CONTENTS

Contents Page
Trustees' Annual Report
2-6
Independent Examiner’s Report 7-8
Statement of Financial Activities 9
Balance sheet 10
Notes to Financial Statements 11-20

1

LONDON BASKETBALL ASSOCIATION

Report of the Trustees For the period 1 Aug 2023 to 31 July 2024

The trustees present their report with the financial statements of the charity for the year ended 31 July 2023. The trustees have adopted 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 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The promotion of community participation in healthy recreation by the provision of basketball and basketball related activities and the advancement of education for the public benefit in such ways as the trustees see fit.

Significant activities

The past year has been eventful as we continued our usual programmes including:

All programmes that were delivered throughout the year are equally important and complemented each other well. For example, many of the young people that attended our weekly sessions ended up getting qualified as ROCs, highlighting how we used basketball as a hook and then presented them with other developmental opportunities.

Our partnership with London Youth continued in the past year and we delivered an amazing 3x3 basketball tournament, which engaged 175 young people (90 female participants) from 25 different youth clubs, teams and community groups. The community impact of this tournament was incredible, as it brought together diverse young Londoners from various backgrounds, allowing them to enjoy basketball in a positive and vibrant environment.

Our school holiday and food programme throughout the year was a great success as we provided physical activity and food to the most disadvantaged young people. The holiday period is a crucial time to engage young people, as they are off from school and need extracurricular sports activities to stay fit and healthy. Additionally, being away from school puts pressure on parents who would otherwise have struggled to provide meals for their children, especially since most from our community rely on free school meals during the academic year.

The LBA Westminster School League 2023/24, which is an extracurricular programme, was amazing as schools got to compete against each other and engage with peers from across the borough. The League engaged 310 young people across the U14 and U16 categories for both boys and girls.

2

LONDON BASKETBALL ASSOCIATION

On a side note, the average free school meal rate for the schools that participated in the — LBA Westminster School League 2023/24 was 41% significantly higher than the average for all of London, which stands at 26.6%. This highlights our commitment to engaging the most socioeconomically disadvantaged youth.

We want to highlight a new initiative that we started in Spring 2024, which is having professional referees at some of the LBA weekly basketball sessions. Not only did this improve the standard of the sessions, but it inspired the young people to get invol ved as the referees’ roles were not only to officiate, but to mentor the participants.

The professional referees’ presence in the sessions was a way of inspiring the young people to go beyond just playing by learning from the officials and taking the initiative to get qualified as a referee to pursue a viable career in the sport that they love.

The referees that we qualified benefited greatly from this as they got to officiate at our weekly sessions so that they are more prepared before completing their first paid job in a real basketball match. Overall, this model was extremely successful and the LBA will definitely continue it in the future.

Policy on social investment

We open our resources to the wider community, allowing more collaboration and adding a valued presence in the basketball realms.

OBJECTIVES AND ACTIVITIES

Contribution made by volunteers

We are deeply grateful to the volunteers and interns who supported us across all departments and played a key role in LBA's success. Whether in the office, at our basketball sessions, or at camps and events across London, they contributed with their skills, enthusiasm, and hard work.

LBA's Volunteering and Internship Programme provided essential opportunities for disadvantaged youth to develop crucial life and employability skills. Volunteers had the chance to get involved on the ground, supporting LBA activities at various venues across the capital, including at our 3x3 basketball tournament and school holiday camps.

Equally important were the volunteers and interns in the office who handled the administrative and project management aspects of our work, laying the foundation for LBA's activities and events.

We continue to receive amazing feedback from volunteers and interns, who appreciate the supportive environment we provide and the opportunity to develop confidence, as well as soft & hard skills.

We are committed to providing an exceptional volunteering and internship experience that helps young people gain the confidence and practical skills needed to thrive and become productive members of society. In addition to our basketball activities and qualifications training, we view volunteering as a key LBA programme that boosts confidence and significantly enhances employability.

3

LONDON BASKETBALL ASSOCIATION

ACHIEVEMENT AND PERFORMANCE

Summary of main achievements of the charity

The rising cost of living continued to play a part, and our communities remain disproportionately affected. LBA's programmes have been crucial in providing vital services to the most marginalised young people, and we are proud to have played our part in bridging the gap with free activities. Whether through weekly sessions, school holiday camps, tournaments, school leagues or vocational training, we gave young people a safe space not only to stay active but also to engage with their peers and benefit from the guidance of experienced mentors, including LBA coaches and staff.

The past year has reinforced that basketball is an excellent way to engage young people from deprived communities, providing them with opportunities to develop further, such as becoming qualified basketball coaches or officials.

We were able to provide young people from marginalized backgrounds with a comprehensive experience that not only got them active and fit, but also helped improve other aspects of their lives, such as soft skills, academic performance, and employability. Furthermore, we saw that bringing our young people together with LBA experienced coaches encourages them to step out of their comfort zones and become more engaged members of society.

FINANCIAL REVIEW

Principal funding sources

LBA has a robust fundraising strategy which helps us raise funds from grants as well as income from services. Grants make up the majority of income, though we are working towards diversifying income streams to increase self-sustainability. Revenue generated from non-grant sources came in the form of:

FINANCIAL REVIEW Reserves policy

The London Basketball Association and its Trustees believe that unrestricted reserves should be in the region of 9 months for the following reasons:

4

LONDON BASKETBALL ASSOCIATION

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes a Charitable Incorporated Organization.

The type of governing document is a Constitution.

Recruitment and appointment of new trustees

Apart from the first charity trustees, every trustee must be appointed for a term of four years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

Organizational structure

Trustees review monthly management reports; risk registers; compliance with policies and procedures (safeguarding, financial policy, volunteer policy).

CEO manages day to day activities; liaises with partner agencies; supervises Managing Director and rest of the team; completes management reports; oversees monitoring and evaluation. LBA’s team, including HR, Managing Director and Outreach, recruit and supervise volunteers; conduct, monitoring and evaluation; completes risk assessments; and works in partnership with community groups.

LBA is working in partnership with numerous amazing organisations to support vulnerable young people. These organisations include councils such as Brent, Westminster, Lambeth and Kensington & Chelsea. We also work with other partners such as AllOfficials, London Youth, Young Westminster Foundation, Westminster Sports Unit and Youth Clubs across London. We continue to expand our network and develop new partnerships to share resources, reduce costs, increase reach, and achieve synergy, allowing LBA to maximise its impact for the benefit of marginalised communities.

Induction and training of new trustees

We are providing many courses for the induction and training of staff, such as First Aid, Health and Safety, and GDPR to name a few. We also linked to CVS’s across London and other relevant organisations such as Sported, London Youth and The Fore. We are able to approach them for guidance on topics such as recruiting trustees and training for trustees. We also signpost personal development training to trustees throughout the year.

5

LONDON BASKETBALL ASSOCIATION

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1164277 Principal address 9 Bradiston Road London W9 3HN Trustees H Bhui R Mushiso M Haria-Shah E Eytan C Soprano F Johnson J Boyle O Cohen (resigned 24.5.2024)

Independent Examiner Muhammad Tahir Jamil, FCCA Tax Direct Limited 205 Ley Street London IG1 4BL

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.................................................................

H Bhui - Trustee

Eran Eytan

6

LONDON BASKETBALL ASSOCIATION

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 JULY 2024

Independent examiner’s report to London Basketball Association for the year ended 31 July 2024 Respective responsibilities of trustees and examiner

The trustees, who are also the principals of the company 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 and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with 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 the 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.

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect:

7

LONDON BASKETBALL ASSOCIATION

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.

Muhammad Tahir Jamil, FCCA (Independent Examiner) 205 Ley Street London IG1 4BL Date: 29-01-2025

8

LONDON BASKETBALL ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2024

Note
s
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
3
Community basketball
Total
EXPENDITURE ON
Raising funds
Charitable activities
4
Community basketball
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
8,039
112,924
120,963
4,615
22,229
26,844
94,119
202,040
296,159
Restricted
funds
£
301,367
-
301,367
-
211,754
211,754
89,613
3,974
93,587
2024 Total
funds
£
309,406
112,924
422,330
4,615
233,983
238,598
183,732
206,014
389,746
2023 Total
funds
£
199,015
66,038
265,053
3,257
214,204
217,461
47,592
158,422
206,014

9

LONDON BASKETBALL ASSOCIATION

BALANCE SHEET
31 JULY 2024
Notes
2024
CURRENT ASSETS
£
Debtors
9
7,314
Cash at bank
384,623
Total Current Assets
391,937
CREDITORS
Amounts falling due within one year
10
(2,191.00)
NET CURRENT ASSETS
389,746
TOTAL ASSETS LESS CURRENT LIABILITIES
389,746
NET ASSETS
389,746
FUNDS
Unrestricted funds
12
296,160
Restricted funds
93,586
TOTAL FUNDS
389,746
2023
£
5,602
201,571
207,173
(1,159)
206,014
206,014
206,014
202,040
3,974
206,014

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. H Bhui - Trustee Eran Eytan

The notes form part of these financial statements

10

LONDON BASKETBALL ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

1) ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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.

Taxation

The charity is exempt from 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.

11

LONDON BASKETBALL ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

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

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and investments in stocks and shares. The measurement basis used for these instruments is detailed below.

Debtors and cash at bank

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand included cash held on deposit or in a current account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a pasteventthatwillprobablyresultinthetransferoffundstoathirdpartyandtheamountdueto settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

12

LONDON BASKETBALL ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

2) DONATIONS AND LEGACIES

Donations
Grants
2024
£
8,039
301,367
309,406
2023
£
1,365
197,650
199,015

The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts. In calculating the contribution of volunteers the charity estimates that volunteer time of 5,390 hours has helped save the charity £69,068 in costs. In addition, the charity received free venue time for it's activities, which helped save £40,950 in costs.

Grants received, included in the above, are as follows,

2024 2023
£ £
City of Westminster 6,440.00 -
Comic Relief - Nourish the Nation Programme 2024 10,000.00 -
DWF Foundation 2,400.00 1,210.00
England Basketball - 2,500.00
Go! London 2023/24 30,375.00 -
Jack Petchey 14,460.00 900.00
John Lyon’s Charity 45,000.00 40,000.00
Jordan Sinnott Foundation - 2,808.00
KFC Foundation 2,500.00 1,977.00
LB Wandsworth - 2,500.00
Local giving Ltd - 500.00
London Borough of Lambeth - 2,400.00
London Marathon Foundation 4,250.00 -
London Youth 7,000.00 4,680.00
National Lottery Community Fund 85,728.28 77,257.00
Octavia Foundation - 9,190.00
Physical Activity Leisure and Sports - 11,207.00
Schroder Charity Trust 3,000.00 -
Sport England Small Grants Programme 2023 9,665.00 -
St Giles Shelton - 10,000.00
The Fore 15,000.00 -
The London Community - 1,000.00
The London Marathon Foundation - 4,250.00
Track Academy 3,984.72 5,977.00

13

LONDON BASKETBALL ASSOCIATION

Westminster City Council (VCS)
Young Westminster Foundation
YWF - Brighter Future Fund 2023
Total
30,000.00
23,813.50
7,750.00
301,367
-
19,294.00
-
197,650

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

3) Income from Charitable Activities

Activity
Coaching fees
Community basketball
Courses
Community basketball
Gift Aid Claim
2024
£
88,447
21,285
3,192
112,924
2023
£
64,038
2,000
-
66,038

4) Charitable Activities Costs

Community basketball Direct Costs
£
223,258
Support costs
(see note 5)
£
15,340
Totals
£
238,598
Community basketball
Support costs, included in the above, are as follows:
Governance costs
Accountancy and legal fees
Independent examiners fee
Governance costs
£
15,340
2024
2023
£
£
14,500
12,968
840
1,140

14

LONDON BASKETBALL ASSOCIATION

15,340 14,108

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

6) TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

During the year no trustees (2024: none) were reimbursed out of pocket expenses totalling £0 (2023: £0).

7) Staff Costs
Wages and salaries
Social security costs
Other pension costs
Total
2024
£
123,762
5,782
-
129,544
2023
£
126,243
7,386
-
133,630

Average Monthly Number of Employees

2024 2023
Charitable 4 4

No employees received emoluments in excess of £60,000.

15

LONDON BASKETBALL ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

8) COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Community basketball
Total Income
EXPENDITURE ON
Raising funds
Charitable activities
Community basketball
Total Expenditure
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted fund
£
1,364
66,038
67,402
3,257
20,527
23,784
43,618
158,422
202,040
Restricted
funds £
197,651
-
197,651
-
193,677
193,677
3,974
-
3,974
Total funds
£
199,015
66,038
265,053
3,257
214,204
217,461
47,592
158,422
206,014

9) Debtors - Amounts Falling Due Within One Year

Trade debtors
Prepayments
Other debtors
VAT
Total
2024
£
1,487
1,126
4,054
647
7,314
2023
£
951
4,054
597
5,602

16

LONDON BASKETBALL ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

10) Creditors - Amounts Falling Due Within One Year

2024 2023
£ £
Other creditors 2,191 1,159

11) Analysis of Net Assets Between Funds

Current assets
Current liabilities
Total
Unrestricted
fund
£
298,350
(2,191)
296,159
Restricted
funds
£
93,587
-
93,587
2024 Total
funds
£
391,937
(2,191)
389,746
2023 Total
funds
£
207,173
(1,159)
206,014

17

LONDON BASKETBALL ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

12) Movement in Funds

Unrestricted funds
General fund
Restricted funds
TOTAL FUNDS
At 1.8.23
£
202,040
3,974
206,014
Net movement
in funds
£
94,120
89,612
183,732
At 31.7.24
£
296,160
93,586
389,746

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
City of Westminster Council (Summer 2024 HAF
Extension)
Comic Relief - Nourish the Nation Programme 2024
DWF Foundation
Go! London 2023/24
Jack Petchey
John Lyon’s Charity
KFC Foundation
London Marathon Foundation
London Youth
National Lottery Community Fund
Schroder Charity Trust
Sport England Small Grants Programme 2023
The Fore
Track Academy
Westminster City Council (VCS)
Young Westminster Foundation
YWF - Brighter Future Fund 2023
Incoming
resources
£
120,963
6,440.00
10,000.00
2,400.00
30,375.00
14,460.00
45,000.00
2,500.00
4,250.00
7,000.00
85,728.00
3,000.00
9,665.00
15,000.00
3,985.00
30,000.00
23,813.50
7,750.00
301,367
Resources
expended
£
(26,844)
(6,440)
(10,000)
(2,400)
(13,150)
(10,000)
(21,685)
(2,500)
(4,250)
(7,000)
(48,615)
(3,000)
(9,665)
(15,000)
(3,985)
(22,500)
(23,814)
(7,750)
(211,754)
Movement
in funds
£
94,119
-
-
-
17,225
4,460
23,315
-
-
-
37,113
-
-
-
-
7,500
-
-
89,613

18

LONDON BASKETBALL ASSOCIATION

TOTAL FUNDS 422,329 (238,598) 183,732

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
At 1.8.22
£
158,422
158,422
Net movement
in funds
£
43,618
43,618
At 31.7.23
£
202,040
202,040

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
John Lyons
St Giles Shelton
Brent Council
National Lottery Community
London Youth
LB Wandsworth
Young Westminster Foundation
KFC Foundation
Better Lives Community Fund
Magic little Grants
Jack Petchey Foundation
London Marathon Foundation
DWF LLP
London Borough of Lambeth
Physical Activity Leisure and Sports
England Basketball
Jordan Sinnott Foundation Trust
Track Academy
Incoming
resources
£
67,402
40,000
10,000
1,000
77,257
4,680
2,500
19,294
1,977
9,190
500
900
4,250
1,210
2,400
11,207
2,500
2,808
5,978
197,651
Resources
expended
£
(23,784)
(40,000)
(10,000)
(1,000)
(73,283)
(4,680)
(2,500)
(19,294)
(1,977)
(9,190)
(500)
(900)
(4,250)
(1,210)
(2,400)
(11,207)
(2,500)
(2,808)
(5,978)
(193,677)
Movement in
funds
£
43,618
-
-
-
3,974
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,974

19

(217,461)

TOTAL FUNDS

265,053

47,592

LONDON BASKETBALL ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

MOVEMENT IN FUNDS - continued

London Youth - Getting Active - Towards project costs to deliver activities for the benefit of young people in LBA’s target areas.

Track Academy - Back To Movement Fund - Towards project costs to deliver activities for the benefit of young people in LBA’s target areas.

City of Westminster Council - Towards project & core costs to deliver activities for the benefit of young people in Westminster.

GO! London - Towards project costs to deliver activities for the benefit of young people in LBA’s target areas.

Sport England - Small Grants - Towards project costs to deliver activities for the benefit of young people in LBA’s target areas.

John Lyon's Charity - Towards project and core costs to deliver activities for the benefit of young people in John Lyon's beneficial areas

National Lottery Community Fund Main Grants - Towards core costs to support LBA for the benefit of young people in our target areas.

London Marathon Foundation - Towards project costs to deliver activities for the benefit of young people in LBA’s target areas.

Schroder Charity Trust - Towards project costs to deliver activities for the benefit of young people in LBA’s target areas.

The Fore - Towards core costs to support LBA for the benefit of young people in our target areas.

Young Westminster Foundation - Towards project costs to deliver activities for the benefit of young people in Westminster.

Jack Petchey Foundation - Towards project & core costs to deliver activities for the benefit of young people in LBA’s target areas.

KFC Youth Foundation - Towards project costs to deliver activities for the benefit of young people in LBA’s target areas.

DWF Foundation - Towards project costs to deliver activities for the benefit of young people in LBA’s target areas.

20

LONDON BASKETBALL ASSOCIATION

Comic Relief - Towards project costs to deliver activities for the benefit of young people in LBA’s target areas.

21