2021-12-31-accounts - Sports Chaplaincy UK and Ireland

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SPORTS CHAPLAINCY UK

SPORTS CHAPLAINCY OFFERING RESOURCES AND ENCOURAGEMENT

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED

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CHARITY INFORMATION

REGISTERED CHARITY NUMBER REGISTRATION IN SCOTLAND CORRESPONDENCE ADDRESS

1168051

SCO44263

Odsal Stadium Rooley Avenue Bradford BD6 1BS

TRUSTEES

D Chawner A Cadmore D Courteen L Davis B Hamer P Manchester - Chair elected 29 June 2021 D Thorpe (elected 10/6/20) R Townsend A Wafula Strike R Wilson

PROFESSIONAL ADVISERS

BANKERS

INDEPENDENT EXAMINER

CAF BANK 25 KINGS HILL AVENUE KINGS HILL WEST MALLING KENT ME19 4JQ Sort Code 40-52-40 Account 00022268

RICHARD KNAPP

ANNUAL REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

INDEX	Page no.
Trustees' Report	4
Independent examiner's report	7
Statement of Financial Activities	8
Balance Sheet	9
Notes to the Financial Statements	10

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

HISTORY AND OBJECTIVES OF THE CHARITY

The charity was formed as a successor charity of Sports Chaplaincy UK (Charity reference 1005446) to take advantage of the newly available CIO structure. Assets and liabilities were transferred from the original charity on 1 April 2017 in agreement with the Charities Commission and creditors (including the Baptist Pension Fund with whom the charity had a large contingent liability). The predecessor charity was dissolved on 31st December 2018 and theCharity Commission notified on 1 January 2019. During 2019 the process commenced to register the CIO as a Cross Border Charity with the Office of the Scottish Charity Regulator.

The original charity was formed in September 1991 with the objective of the advancement of the Christian religion chiefly supporting and resourcing sports chaplaincy and pastoral support for both amateur and professional participants. The Trustees have referred to the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and activities of the charity and we consider our charitable activities, free at the point of delivery, support the advancement of religion, citizenship and community development in sport without discrimination of age, race, religion or belief, gender, sexual orientation or health disability.

MANAGEMENT AND GOVERNANCE ARRANGEMENTS

The Governing Document provides for a minimum of 3 Trustees with no maximum number. As a foundation CIO, new Trustees are appointed by existing Trustees. The Chair is responsible for the induction of any new Trustee whichinvolves the awareness of a their responsibilities, the governing document, administrative procedures and the history and philosophical approach of the charity.

All Trustees give their time freely and no Trustee remuneration was paid in the year.

The Trustee Board annually reviews the risks the charity faces and considers the following risks which may effect the work of the charity:

Operational - related to the geographical locations of the work
Statutory and Legal - relating to Safeguarding, Health and Safety and Charities' governance.
Financial - relating to reduction in income or excessive expenditure
Reputation - from adverse publicity and associated professional risks

Steps are in place to minimise these risks by specific Trustees monitoring the staff and volunteers and the work of the charity reviewing their statutory responsibilities. The Trustee Board receives their reports and prepares an annual budget and monitors the financial performance as well as operational and statutory matters at its regular meetings. The charity makes itself accountable to the public and its stakeholders in producing its annual reportand accounts alongside a brochure highlighting its achievements in the year in a more user-friendly medium which is also available on the charity's website.

ACHIEVEMENTS AND PERFORMANCE OF THE CHARITY

The charity supports more than 550 chaplains in many sports. We have a strong presence across all the home nations of the United Kingdom and are increasingly supporting chaplains in Women's, Disability and All Ability sports.

The year has inevitably focused to a significant extent around issues related to the Covid 19 pandemic, and despite extra costs incurred through the employment of a full-time staff member in January, the charity has emerged in a healthy position both financially and in relation to its work.

Despite ongoing restrictions throughout 2021, due to the Covid 19 pandemic, the work of the charity has continued to grow with new chaplaincy appointments and the development of links within Ireland, leading to the exploration of the possibility of registering as a cross border charity

Developments also occurred within the Trustee Board with the election of two new Trustees and the creation of a further sub-committee dealing with Human Resources in addition to those dealing with Finance and E.D.I.

The main sporting partners continue to be Racing Welfare, the Professional Footballers Association, the Premier League and the English Football League, with relationship being built with other significant sporting bodies. Efforts also continued to develop the support base and to build an appropriate administrative structure to support continued growth.

CONTINGENT LIABILITY

Historically the charity has made pension contributions on behalf of employees where they had arrangements in place when they joined the charity, mainly to denominational pension schemes. Two employees were members of the Baptist Pension Scheme which was at that time a multi-employer Defined benefit scheme. Legal clarification has confirmed that bodies making payments into the scheme on behalf of members, would be regarded as a responsible employer and would be required to ensure that there are sufficient assets to meet liabilities in the scheme. The scheme has closed to to future accrual but the scheme was substantially underfunded. The Charity is obliged to participate in the recovery scheme along with approximately 1400 other employers. Therefore the Charity made deficit payments of £3695 during 2021.

Failure to participate in the scheme would trigger an S75 cessation event whereby the charity would become immediately liable for its share of the Baptist Pension Fund deficit based on the buyout value of the fund by an insurance company. This is a very prudently calculated figure and has been estimated at around £36.5K at the end of 2021. The trustees regard this as manageable and it is being funded, among others, by Trustees and past members of the Charity in order that the work is not adversely affected.

During 2022 this situation has changed with the Baptist Pension Scheme achieving balance and being bought by an insurance company. The charity therefore no longer carries any contingent liability under the scheme.

FINANCIAL

The charity relies heavily on donations to finance its growth . Income is in the form of grants and gifts from Trusts and churches, and from individual supporters with associated Gift Aid.

Grants are for the support of specific work and these are disclosed as designated funds where appropriate. Individual funding arrangements allow for a percentage of income to support the administration and management of the charity and these are reflected in the accounting.

A number of gifts are indicated to be for the support of specific activities and, although these gifts are not supported by a formal agreement, the Trustees may designate these to specific areas/activities. Again, an administration fee is taken to support the associated administration and management. The charity is seeking further funds to develop the management of the charity but has structured activities so that costs can be scaled to the income level.

The Accounts are subject to an independent review in line with the Charity Commission guidelines for a charity of this size and nature.

FUTURE PLANS

Over the next 12 months the charity will continue to develop chaplaincy appointments in its core sports, consider opportunities to develop chaplaincy in other sports, includin mixed ability sport, seek to broaden its support base, and work to provide a sustainable funding strategy.

STATEMENT OF THE TRUSTEES RESPONSIBILITIES

Charity law requires the Trustees to prepare Financial Statements for each financial year which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements the Trustees are required to:

a) Select suitable accounting policies and then apply them consistently
b) Make judgements and estimates that are reasonable and prudent
c) State whether applicable accounting standards and staements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and d) Prepare the finacial statements on the on-going concern basis unless it is inappropriate to presume that the charity will continue in existence.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position fo the charity, ensuring that the financial statements comply with the Charities Act 2011. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the Management Committee

P Manchester, Chair of Trustees.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SPORTS CHAPLAINCY UK TRUST

I report on the accounts of the Trust for the year ended 31st December 2021, which are set out in pages 8 to 10.

Respective responsibilities of Trustees and Examiner

The charity's Trustees 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 Charities Act) and that an independent examination is needed.

It is my responsibility to:

a) Examine the accounts under section 145 of the 2011 Act;
b) Follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
c) State whether particular matters have come to my attention.

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 these records. It also includes consideration of any unusual items or disclosures in the accountsand 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 whether the accounts present "a true and fair view" and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

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

(1) which gives me reasonable cause to believe that in any material respect the requirements:

a. to keep accounting records in accordance with section 130 of the 2011 Act; and
b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: Richard Knapp Chartered Accountant Bradgate Road, Hinkley, LE10 1LA 20th September 2021

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2021

2021 £ INCOMING RESOURCES Voluntary Income Donations from Individuals 57993 Donations from Churches and Trusts 54366 Grants 177750 Tax Refunds 4852 Income from Charity Activity Conference and Membership 12065 Gift from Sports Chaplaincy UK TOTAL INCOMING RESOURCES 307,026 RESOURCES EXPENDED Charity Activity Staf Salaries, Pensions and Housing 224518 Consultancy Fees 28800 Travel and Training Costs 26980 Conference and Newsletter 1744 Support Costs Insurance and Ofce Property 2105 Stationery, Postage & Telephone 1496 Publicity, Printing & Reproduction 1914 Secretarial and Accountancy Costs 17542 IT Costs 4843 Awards and Subscriptions 1490 Legal and Professional Costs 1740 TOTAL RESOURCES EXPENDED 313,172 NET MOVEMENT OF FUNDS -6,146 RECONCILIATION OF FUNDS: TOTAL FUNDS AT 1 JANUARY 2020 86,155 TOTAL FUNDS AT 31 DECEMBER 2020 81,009	2020 £ 42260 54294 178304 14064 12392
	301,314
	213101 27142 20461 1031 2088 1576 5323 13160 6411 1993 5740
	298,026

	3,288

BALANCE SHEET

AS AT 31 DECEMBER 2021 Notes 2021 2020 £ £ CURRENT ASSETS Sundry Debtors and Prepayments 4 4,740 2,907 Cash at Bank and in Hand 124,964 91,270 129,704 94,177 CURRENT LIABILITIES Sundry Creditors 5 49,695 8,022 NET CURRENT ASSETS 80,009 86,155

Approved by the Trustees on and signed on their behalf by:

P Manchester Chair

A Cadmore Secretary

NOTES TO THE ACCOUNTS FOR THE YEAER ENDED 31 DECEMBER 2021

1. Accounting Policies

The accounts have been prepared under the historical cost convention. The Financial Statements include alltransactions, assets and liabilities for which the charity is responsible in law and are in accordance with theapplicable accounting standards, tha Charities SORP 2015 and comply with the Charities (Accounts and Reports)regulations issued under the Charities Act 2011.

Incoming Resources

Gifts, subscriptions and donations were previously recognised when received. However the Trustees believe that where sporting bodies provide funding in advance for roles over a sporting year, this income should be apportioned over the period it notionally covers.

All income resources are accounted for gross, without deducting related expenditure. All the income is expended on supporting and resourcing chaplaincy activities in a wide cross-section of recognised sports.

Resources Expended

Liabilities are recognised as resources expended in the period where they are incurred, not on payment.

Fixed Assets

Assets purchased or donated afer 2005, costing or valued at more than £1,000 are shown in the accounts as equipment. Equipment used for the charity is depreciated over four years, on a straight line basis and are included in the accounts at historical cost less depreciation. Items costing or valued at less than £1,000 are written off in the year of acquisition.

Reserves

The Trustees have adopted a policy of maintaining reserves to ensure commitments on fixed charity costs can be maintained. £20,000 is reserved to ensure these commitments can be met, particularly given that large grants are given in line with with sporting rather than calendar years.

2. Taxation

The trust is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.

NOTES TO THE ACCOUNTS FOR YEAR ENDED 31 DECEMBER 2021 (CONTINUED)

3. STAFF COSTS

3. STAFF COSTS
Gross Salaries Employer's Social Security Costs Employer's Pension Contributions Pension Defcit Payments Housing and Other Benefts	2021 £ 184,914 16,114 5,595 3,695 14,200 224,518	2020 £ 176,943 14,387 5,287 2,724 13,760
		213,101

During the year, the Trustees engaged 6 members of staff under contracts of employment, undertaking core charitable activities. Book-keeping payroll and administration were provided on a contracted out basis. The Trust also made contributions to the ministry of members promoting the growth of Sports Chaplaincy UK activities into new areas. Further support to the charity was provided on a voluntary basis. Staff Costs during this year were supported by Furlough grants from HMRC to a total of £12,486

4. ANALYSIS OF DEBTORS

4. ANALYSIS OF DEBTORS
Prepaid Expenses Outstanding Debts 5. ANALYSIS OF CREDITORS Deferred Income (Grants) Inland Revenue, PAYE etc. Accounts Payable Money held re Global Chaplaincy	2021 £ 1740 4,000 5,740 2021 £ 40,000 5,357 2,962 1,376 49,695	2020 £ 2,895
		2,895
		2020 £ 0 5,248 1,398 1,376
		8,022