|Phoenix Stars|Phoenix Stars||||Charity No||
|---|---|---|---|---|---|---|
|||Annual accounts for the|||period
(if any)|**1170504**|
|Period start|date||**1/1/2021**|**To**|Period end
date|**12/31/2021**|
|**Section A**|**Statement of fnancial activities**||||||
|||||**Restricted**|||
|**Recommended**
**categories by activity**
**Details of own**
**analysis**||Note|**Unrestricte**
**d funds**|**income**
**funds**|**Endowment**
**funds**|**Total this**
**year**|
||||**£**|**£**|**£**|**£**|
|**Incoming resources (Note 3)**|||F01|F02|F03|F04|
|**Incoming resources from**|||||||
|**generated funds**|||-|-|-|-|
|Voluntary income||S01|-|-|-|-|
|Activities for generating funds||S02|18,606|-|-|18,606|
|Investment income||S03|-|-|-|-|
|**Incoming resources from**
**charitable activities**||S04|75,810|-|-|75,810|
|**Other incoming resources**||S05||-|-|-|
|**_Total incoming resources_**||S06|94,416|-|-|94,416|
|**Resources expended (Notes 4-8)**|||||||
|**Costs of Generating Funds**|||-|-|-|-|
|Costs of generating voluntary|||||||
|income||S07|-|-|-|-|
|Fundraising trading costs||S08|62,007|-|-|62,007|
|Investment management costs||S09|-|-|-|-|
|**Charitable activities**||S10|38,027|-|-|38,027|
|**Governance costs**||S11|2,463|-|-|2,463|
|**Other resources expended**||S12|6,390|-|-|6,390|
|**_Total resources expended_**||S13|108,887|-|-|108,887|
|**_Net incoming/(outgoing) resources before_**|||||||
|**Gross transfers between funds**|**_transfers_**|S14
S15|- 14,471
-|-
-|-
-|- 14,471
-|
|**_Net incoming/(outgoing) resources before_**|||||||
|**_other recognised gains/(losses)_**||S16|- 14,471|-|-|- 14,471|
|**Other recognised** **gains/(losses)**|||||||
|Gains and losses on revaluation of fxed assets|||||||
|for the charity’s own use||S17|-|-|-|-|
|Gains and losses on investment assets||S18|-|-|-|-|
|**_Net movement_**|**_in funds_**|S19|- 14,471|-|-|- 14,471|
|**Total funds brought forward**||S20|53,081|-|-|53,081|
|**_Total funds carried forward_**||S21|£ 38,610|-|-|£ 38,610|
CC17a (Excel)
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1
**----- Start of picture text -----**
CC17a
**----- End of picture text -----**
**Total last year £** F05 - 7,173 8,483 - 88,620 - 104,276
- - 48,726 - 33,143 2,310 - 84,179 20,097 - 20,097 - - 20,096 33,429 £ 53,525
CC17a (Excel)
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|**Section B Balance**|**Section B Balance**|**sheet**|**sheet**||||
|---|---|---|---|---|---|---|
|||||**Restricted**|||
||Note|**Unrestricte**
**d funds**||**income**
**funds**|**Endowment**
**funds**||
||||**£**|**£**|**£**||
|**Fixed assets**|||F01|F02|F03||
|**Tangible assets (Note 9)**|B01||6,030|-||-|
||B02||-|-||-|
|**Investments (Note 10)**|B03||-|-||-|
|**_Total fxed assets_**|B04||6,030|-||-|
|**Current assets**|||||||
|**Stock and work in progress**|B05||5,490|-||-|
|**Debtors (Note 11)**|B06||10,044|-||-|
|**(Short term) investments**|B07||-|-||-|
|**Cash at bank and in hand**|B08||32,172|-||-|
|**_Total current assets_**|B09||47,706|-||-|
|**Creditors: amounts falling due**|||||||
|**within one year (Note 12)**|B10||9,106|-||-|
|**_Net current assets/(liabilities)_**|B11||38,600|-||-|
|**_Total assets less current liabilities_**|B12||44,630|-||**-**|
|**Creditors: amounts falling due after**|||||||
|**one year (Note 12)**|B13||6,020|-||-|
|**Provisions for liabilities and charges**|B14||-|-||-|
|**_Net assets_**
**Funds of the Charity**|B15|£|38,610|-||-|
|**Unrestricted funds**|B16
B17|
|38,610
-||||
|**Restricted income funds (Note 13)**|B18|||-|||
|**Endowment funds(Note 13)**|B19|||||-|
|**_Total funds_**|B20|£|38,610|-||-|
|Signed by one or two trustees on behalf of all
the trustees|||Signature|||Print N|
||_Mrs J Usher_|||||Mrs J U|
||_Mr J Trevett_|||||Mr J Tr|
CC17a (Excel)
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**----- Start of picture text -----**
Total this Total last
year year
£ £
F04 F05
6,030 10,528
- -
- -
6,030 10,528
5,490 7,509
10,044 12,003
- -
32,172 45,849
47,706 65,361
9,106 12,188
38,600 53,173
44,630 63,701
6,020 10,620
- -
£ 38,610 £ 53,081
38,610 53,081
- -
- -
- -
£ 38,610 £ 53,081
Date of
Name
approval
Usher 10/29/2022
revett 10/29/2022
**----- End of picture text -----**
CC17a (Excel)
10/31/2022
4
## **Phoenix Stars**
**Trustees' Annual Report for the year ended 31 December 2021**
The Trustees present their Report and Accounts for the year ended 31 December 2021.
**The charity name.**
The legal name of the charity is:- Phoenix Stars
**The charity's areas operation and UK charitable registration.**
**Legal structure of the charity**
The Governing Document is dated the 26 November 2016.
The principal operating address, email and web addresses of the charity are:-
Unit 2 The Centurion Centre Castlegate Business Park Old Sarum Salisbury SP4 6QX
Email Address: phoenixstars@live.co.uk www.phoenixstars.co.uk
**The Trustees in office on the date the report was approved were:-**
Jane Usher J Trevett Rosemary Jane Ann Dixon
**Objects and activities of the charity**
The purposes of the charity as set out in its governing document.
**Fundraising activities during the year.**
To our Trustees - Thank you for your service again this year. It has again been a year of recovery and again we have faced more challenges than usual. We have been fortunate enough to keep many of our cheerleaders although the attitude to sport and extracurricular activities has definitely changed. We again had an amazing intake of new members in July 2022 and have now reached over 200 cheerleaders. We have also introduced a Masters Team to enable older cheerleaders to return to cheer and for superkeen parents to learn cheerleading. This has stemmed from the amazing group of parents we had attend our Supernovas team who practiced for the showcase. They have become so keen on cheerleading that they have encouraged us to introduce a regular older team
## **Sep-21**
We kicked off our new term well with 70 new cheerleaders joining us. We have had the usual number of athletes going to university and have managed to replace them with some new good athletes. The majority of newcomers this year joined Tiny, Mini and Youth Sections with a small amount of Senior athletes.
## **Jan-22**
In January, Gemini attended the BCA Worlds Showoffs competition in Worcester. They placed in the top three and won £1,000. They decided to spend their money on new black trainers to match their uniforms and we arranged for the supply company to sponsor them for the balance of the amount. **Feb-22**
We attended the ICC Southerns competition in February competing in Senior 3, Senior 5 and IO6. The Senior 3 division was successful with Aries taking a second place. The level 5 division was not what we had hoped for with all the stunts falling and tumble touch downs. The International Open 6 routine with Gemini was satisfactory although they still struggled to hit their routine without mistakes. The ICC Southerns competition was frustrating for us and many of the staff were under-trained. This resulted in a bad experience for many cheerleaders who have said they do not wish to return to this competition.
## **Mar-22**
We attended the ICE Southern Chill competition in Bristol. This was the first time we had attended this Event Provider and we were very impressed. We took all our level 1 cheerleaders as this event only had a hard floor not a sprung floor which would have made tumbling difficult. We had a very successful competition with two first places, two seconds and one third. We would definitely like to attend this competition again but this will very much depend on timings. We also attended the ICC Nationals in Nottingham again with Taurus and Gemini. Taurus having undergone a complete personnel change in terms of placings managed to take first place and National Champions. **Apr-22**
With Worlds looming large, Gemini stepped up their training and managed to put together a routine that they could hit. We set off for Worlds with a good attitude and had the most amazing time following California Allstars Smoed into the warm up area. The sound of the crowd was deafening and Gemini hit a good run with only one tumble touch down. They qualified for Day Two by the skin of their teeth. On Day Two they hit a clear run finishing in 10[th] place in the World in International Open Level 6.
In May we attended the BCA Telford competition placing 3rd in Senior 3, Senior 5 and IO5. We really enjoyed this competition and will definitely be returning to that. Gemini secured a At Large Bid to the Cheerleading Worlds again in Level 6 at this competition. At the end of June, despite MJ suffering another operation, the coaches took the teams to Birmingham and placed well in all divisions. The coaches also felt this was an amazing competition. The organisers arranged for a live stream to be set up for MJ in her hospital bed and even sent a Get Well Soon card to her after the event.
## **July and August 2020**
In July we attended the Future Cheer Internationals in Bournemouth placing well with another National Champions award for Taurus (beating two other teams), a second place for Aries (Senior 3) and a 5[th] place for Gemini yet still receiving another bid for the Cheerleading Worlds at International Open Level 5.
We lost 5 of our Gemini girls, one to university and four to Bournemouth Elite cheerleading in July. Nicole, who was one of the girls was also a coach.
Abi who has been with the programme for ten years and is now 25 years old has also decided to step down and only be a coach.
At the end of July we welcomed Zodiac Allstars Shadow to the gym who ran a camp on perfecting level 1. Zodiac are the current Cheersport, NCA and World Champions in that level.
## **Looking Ahead**
We are now working toward taking Gemini to Worlds in 2023. We have had to significantly rebuild the team but the atmosphere in the gym is much improved and all the girls are very committed to doing well. Our finances look healthy and we are able to help out certain athletes for the forthcoming season. We will be hoping to offer five scholarships, of differing degrees, in our 11[th] season.
A decision was made in May that the mats had to be replaced urgently. Several of these have completely disintegrated due to having to spray them with disinfectant and constantly cleaning them during the Covid years. We have paid for these mats and are awaiting delivery which should be around September time. Some of the old mats will be able to be sold to other clubs and saved for spares and we can also maybe sell the off cuts of the mat rolls to individual cheerleaders for practice at home. This will be discussed at the Trustees meeting to be held shortly.
## **Financial Summary**
We are in a weaker financial situation this year than last year although with the addition of some many new athletes this should be addressed very quickly. The new mats for the floor were £7,800.00. Our bills remain paid up to date and we are financially sound going forward. I am about to hand over the accounts for 2021 to the accountants and will report on these separately.
All the fundraising was spent last year on the Gemini Worlds trip which enabled us to give £450 each to all of the athletes. We therefore need to start from scratch to raise these funds again. _Amanda Jane Usher, Programme Director and Chair of Trustees, July 28, 2022_
## **The trustees' bankers and advisors**
Bankers: The Co-operative
Accountants:Berkeley Bate Outsourcing LLP, 24-25 Barnack Business Centre, Blakey Road, Salisbury, Wiltshire SP1 2LP
## **Financial review**
The charity's financial position at the end of the year ended 31 December 2021
The financial position of the charity at 31 December 2021 as more fully detailed in the accounts, can be summarised as follows:-
Net income
Unrestricted Revenue Funds available for the general purposes of the charity Total Funds
£ - 8,081 45,000 45,000
Financial review of the position at the reporting date, 31 December 2021.
Policies on reserves.
The Charity only distributes its income / capital on a discretionary basis as agreed by the trustees. Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets are available and adequate to fulfil its obligations
The Independent Examiner Mr Christopher Bush FCA Member of The Institute of Chartered Accountants in England and Wales (ICAEW) 24-25 Barnack Business Centre, Blakey Road Salisbury Wiltshire SP1 2LP
**Statement of Trustees' Responsibilities**
- select suitable accounting policies and apply them consistently; - make judgements and estimates that are reasonable and prudent;
This report was approved by the board of trustees on 29 October 2022
Trustee
Mrs J Usher
Mrs J Usher
## **Section C Notes to the ac**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared on the basis of historic co value) in accordance with:
- Accounting and Reporting by Charities – Statement of Recom • and with* ü Accounting Standards; or Financial Reporting Standards for
- and with the Charities Act.
- [** except for the following].
## _**Give details in this box if a different standard has been**_
- -Tick as appropriate:
- if all relevant disclosures shown in the pack have been given
- if disclosures completed in these accounts have been restrict
- “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.
** - If no departures from the chosen standards have been made the in the boxes.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuatio except for the following).
## _**Give details in this box of any material changes that ha**_
- § if no changes have been made to accounting policies then delete th
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years (§
## _**Give details in this box of any material changes that ha**_
§§ if no changes have been made to accounts for previous periods th
CC17a (Excel)
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## **ccounts**
ost (except that investments are shown at market
mmended Practice (SORP 2005);
Smaller Enterprises (FRSSE);
## _**followed.**_
then please tick “Accounting Standards”; ted to those required by the FRSSE, then please tick
n delete these words; otherwise give details of any changes
n rules and methods of accounting) since last year (§
## _**ave been made.**_
hese words.
§ except for the following).
## _**ave been made.**_
hen delete these words.
CC17a (Excel)
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7
## **Section C Notes to the accounts (co**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **INCOMING RESOURCES**
|**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:|
|---|---|
|**resources**|· the charity becomes entitled to the resources;|
||· the trustees are virtually certain they will receive the resources; and|
||· the monetary value can be measured with sufcient reliability.|
|**Incoming resources with**|Where incoming resources have related expenditure (as with fundraising or contract income)|
|**related expenditure**|the incoming resources and related expenditure are reported gross in the SoFA.|
|**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional|
||entitlement to the resources.|
|**Tax reclaims on donations**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to|
|**and gifts**|which they relate.|
|**Contractual income and**|This is only included in the SoFA once the related goods or services have been delivered.|
|**performance related grants**||
|**Gifts in kind**|Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.|
||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or|
||distributed by the charity.|
||Gifts in kind for use by the charity are included in the SoFA as incoming resources when|
||receivable.|
|**Donated services and**|These are only included in incoming resources (with an equivalent amount in resources|
|**facilities**|expended) where the beneft to the charity is reasonably quantifable, measurable and material_._|
||The value placed on these resources is the estimated value to the charity of the service or|
||facility received.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.|
|**Investment income**|This is included in the accounts when receivable.|
|**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from|
||revaluing investments to market value at the end of the year.|
|**EXPENDITURE AND LIABILITIES**||
|**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing the|
||charity to pay out resources.|
|**Governance costs**|Include costs of the preparation and examination of statutory accounts, the costs of trustee|
||meetings and cost of any legal advice to trustees on governance or constitutional matters.|
|**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specifc level of service|
|**conditions**|or output to be provided, such grants are only recognised in the SoFA once the recipient of the|
||grant has provided the specifed service or output.|
|**Grants payable without**|These are only recognised in the accounts when a commitment has been made and there are|
|**performance conditions**|no conditions to be met relating to the grant which remain in the control of the charity.|
|**Support Costs**|Support costs include central functions and have been allocated to activity cost categories on a|
||basis consistent with the use of resources, eg allocating property costs by foor areas, or per|
||capita, staf costs by the time spent and other costs by their usage.|
|**ASSETS**||
|**Tangible fxed assets for use**|
These are capitalised if they can be used for more than one year, and cost at least £500. They|
|**by charity**|are valued at cost or a reasonable value on receipt.|
|**Investments**|Investments quoted on a recognised stock exchange are valued at market value at the year|
||end. Other investment assets are included at trustees' best estimate of market value.|
|**Stocks and work in progress**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM THOSE**
**ABOVE**|These are valued at the lower of cost or market value.
|
CC17a (Excel)
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## **Section C Notes to the accounts**
## **Note 3 Analysis of incoming resources**
## _**Incoming resources may be further analysed if this would help the reader of the accounts.**_
|**Analysis**
**This year**
**£**
**Voluntary income**
Start up donations
Grant
-
-
-
-
**Total** -
Clothing sales
15,777
Fundraising
2,828
-
-
-
**Total** 18,606
**Investment income**
Bank interest received
-
-
-
-
-
**Total** -
Cheerleading tuition
65,069
Tumbling tuition
9,523
Competition fees
1,218
Various
-
**Total** 75,810
**Activities for generating**
**funds**
**Incoming resources from**
**charitable activities**|**Analysis**
**This year**
**£**
**Voluntary income**
Start up donations
Grant
-
-
-
-
**Total** -
Clothing sales
15,777
Fundraising
2,828
-
-
-
**Total** 18,606
**Investment income**
Bank interest received
-
-
-
-
-
**Total** -
Cheerleading tuition
65,069
Tumbling tuition
9,523
Competition fees
1,218
Various
-
**Total** 75,810
**Activities for generating**
**funds**
**Incoming resources from**
**charitable activities**|**Analysis**
**This year**
**£**
**Voluntary income**
Start up donations
Grant
-
-
-
-
**Total** -
Clothing sales
15,777
Fundraising
2,828
-
-
-
**Total** 18,606
**Investment income**
Bank interest received
-
-
-
-
-
**Total** -
Cheerleading tuition
65,069
Tumbling tuition
9,523
Competition fees
1,218
Various
-
**Total** 75,810
**Activities for generating**
**funds**
**Incoming resources from**
**charitable activities**|
|---|---|---|
||Cheerleading tuition|65,069|
||Tumbling tuition|9,523|
||
Competition fees|1,218|
||
Various|-|
||||
||**Total**|75,810|
CC17a (Excel)
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## **(co**
**Last year £** 7,173 - - - 7,173 5,335 3,148 - - - 8,483 - - - - - - 76,414 8,590 3,616 - 88,620
CC17a (Excel)
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**Section C Notes to the accounts**
|**Note 4 Analysis of resources expended**
**Resources expended may be further analysed if this would help the reader of the account**
**Analysis**
**This year**
**£**
-
-
-
-
-
**Total** -
Clothing purchase
20,658
Premises expenses
27,937
Administration costs
11,394
Stock movement
2,019
-
**Total** 62,007
-
-
-
**Total** -
**Charitable activities**
Coaching
25,014
Travel and accomodation
222
Competition fees
7,099
Christmas party and trips out
-
Other
5,692
**Total** 38,027
**Governance costs**
Legal and professional
2,463
**Total** 2,463
**Costs of generating**
**voluntary income**
**Fundraising trading**
**costs**
**Investment**
**management costs**|**Note 4 Analysis of resources expended**
**Resources expended may be further analysed if this would help the reader of the account**
**Analysis**
**This year**
**£**
-
-
-
-
-
**Total** -
Clothing purchase
20,658
Premises expenses
27,937
Administration costs
11,394
Stock movement
2,019
-
**Total** 62,007
-
-
-
**Total** -
**Charitable activities**
Coaching
25,014
Travel and accomodation
222
Competition fees
7,099
Christmas party and trips out
-
Other
5,692
**Total** 38,027
**Governance costs**
Legal and professional
2,463
**Total** 2,463
**Costs of generating**
**voluntary income**
**Fundraising trading**
**costs**
**Investment**
**management costs**|**Note 4 Analysis of resources expended**
**Resources expended may be further analysed if this would help the reader of the account**
**Analysis**
**This year**
**£**
-
-
-
-
-
**Total** -
Clothing purchase
20,658
Premises expenses
27,937
Administration costs
11,394
Stock movement
2,019
-
**Total** 62,007
-
-
-
**Total** -
**Charitable activities**
Coaching
25,014
Travel and accomodation
222
Competition fees
7,099
Christmas party and trips out
-
Other
5,692
**Total** 38,027
**Governance costs**
Legal and professional
2,463
**Total** 2,463
**Costs of generating**
**voluntary income**
**Fundraising trading**
**costs**
**Investment**
**management costs**|
|---|---|---|
||Legal and professional|2,463|
||||
||||
||**Total**|2,463|
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## **(**
## **s.**
**Last year £** - - - - - - 11,964 28,898 7,864 - - 48,726 - - - - 25,354 1,753 3,629 - 2,407 33,143 2,310 - 2,310
CC17a (Excel)
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**Section C Notes to the accounts**
## **Note 5 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
**----- Start of picture text -----**
Fundraising activity Charitable Activity Governance Activity Total Cost
Support cost type £ £ £ £
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
Total - - - -
**----- End of picture text -----**
## **Note 6 Details of certain items of expenditure**
## **6.1 Trustee expenses**
_**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_
|**_please enter ‘None’ in the appropriate box(es)._**|||
|---|---|---|
|**Nature of the expenses**
**Total amount paid**
**Number of trustees** **who were paid expenses**|**This year**|**Last year**|
||**None**|**None**|
||||
||**None**|**None**|
## **6.2 Fees for examination or audit of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_
|**_the appropriate box(es)._**|||
|---|---|---|
|**Independent examiner’s or auditors' fees for reporting on the**
**accounts**
**Other fees (for example: advice, consultancy, accountancy**
**services) paid to the independent examiner or auditor**|**This year**
**£**|**Last year**
**£**|
||1200|1200|
|||1110|
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## **Section C Notes to the accounts (co**
## **Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_
## **7.1 Staff Costs**
**----- Start of picture text -----**
||||
|---|---|---|
|This year|Last year|
|£|£|
|Gross wages, salaries and benefits in kind|- -|
|Employer’s National Insurance costs|- -|
|Pension costs|- -|
|Total staff costs|- -|
|7.2 Average number of full-time equivalent employees in the|This year|Last year|
|year|Number|Number|
|The parts of the charity in which the|Fundraising|- -|
|employees work|Charitable Activities|- -|
|Governance|- -|
|Other|- -|
|Total|- -|
**----- End of picture text -----**
## **7.3 Defined contribution pension scheme**
_**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme**
**The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end**
**----- Start of picture text -----**
|||
|---|---|
|This year|Last year|
|£|£|
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 8 Grantmaking**
## _**Please complete this note if the charity made any grants or donations which in aggre material part of the charitable activities undertaken.**_
## **8.1 Total value of grants**
**----- Start of picture text -----**
Grants to
institutions
Purpose for which grants made Total amount £
-
-
-
-
-
-
Total -
**----- End of picture text -----**
## **8.1 Grantmaking costs**
_**If the charity’s accounts are prepared on the “activity basis” please give details of an associated with grantmaking. Please enter “Nil” if the charity does not identify and/ support costs.**_
## **Support costs of grantmaking**
## **8.3 Grants made to institutions**
_**If the charity has made grants to particular institutions that are material in the conte grantmaking please give details of the institution supported, purpose of the grant an each institution listed. Sufficient information should be given to provide a reasonabl of the range of institutions supported.**_
**Names of institutions Purpose**
_**Total grants to institutions**_
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## **(co**
## _**egate form a**_
**Grants to individuals Total amount £** - - - - - - **-**
## _**ny support cost /or allocate**_
## **£**
## _**ext of its nd total paid to le understanding**_
**Total amount of grants paid £** - - - - - - - - - - **-**
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## **Section C Notes to the accounts**
## **Note 9 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **9.1 Cost or valuation**
**----- Start of picture text -----**
Freehold land Other land & Plant, Fixtures, Payments on Total
& buildings buildings machinery fittings and account and
and motor equipment assets under
vehicles construction
£ £ £ £ £ £
Balance brought - - - 28,236 - 28,236
forward
Additions - - - 1,232 - 1,232
Revaluations - - - - - -
Disposals - - - - - -
Transfers * - - - - - -
Balance carried - - - 29,468 - 29,468
forward
9.2 Accumulated depreciation and impairment provisions
**Basis SL or RB SL or RB SL or RB SL SL or RB
** Rate 20%
Balance brought - - - 17,707 - 17,707
forward
Depreciation charge - - - 5,730 - 5,730
for year
Impairment provisions - - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers* - - - - - -
Balance carried - - - 23,438 - 23,438
forward
9.3 Net book value
Brought forward - - - 10,528 - 10,528
Carried forward - - - 6,030 - 6,030
**----- End of picture text -----**
## **9.4 Revaluation**
_**If any fixed assets have been revalued please give details of the valuer and method of valuation**_
> _* The "transfers" row is for movements between fixed asset categories._
> _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
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## **Section C Notes to the accounts**
## **Note 10 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **10.1 Fixed assets investments**
**----- Start of picture text -----**
||||
|---|---|---|
|£|
|Carrying (market) value at beginning of year|-|
|Add:|additions to investments at cost|-|
|Less:|disposals at carrying value|-|
|Add/(deduct):|net gain/(loss) on revaluation|-|
|Carrying (market) value at end of year|-|
**----- End of picture text -----**
## _**Please provide below:**_
**10.2 A breakdown of the market values of investments shown above agreeing with the sheet row B03.**
**----- Start of picture text -----**
|||
|---|---|
|10.3 A breakdown of the income from investments agreeing with SOFA row S03.|
|Analysis of investments|10.2|
|Market value|
|at year end|
|£|
|Investment properties|-|
|Investments listed on a recognised stock exchange or held in common|-|
|investment funds, open ended investment companies, unit trusts or other|
|collective investment schemes|
|Investments in subsidiary or connected undertakings and companies|-|
|Securities not listed on a recognised Stock Exchange|-|
|Cash held as part of the investment portfolio|-|
|Other investments|-|
|Total|-|
**----- End of picture text -----**
## **10.4 Material investment holdings**
**If any single investment is material in terms of its value (for example represents more tha of the value of the charity’s total investments) please provide details.**
**Investment held Market Value**
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## **(co**
## **e balance**
**10.3 Income from investments for the year £** - - - - - - -
## **an 5 per cent**
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## **Section C Notes to the accounts (co**
## **Note 11 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|
**Analysis of debtors**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Trade debtors**
11,750 7,771 - -
- - - -
**Other debtors**
4,684
4,232 - -
**Prepayments and accrued income**
- - - -
**Total** £ 16,434 £ 12,003 - -
**Note 12 Creditors and accruals**
**_Please complete this note if the charity has any creditors or accruals._**
**12.1 Analysis of creditors**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Loans and overdrafts**
- - - -
**Trade creditors**
2,511 1,897 - -
- - - -
**Other creditors**
3,865 5,950 6,020 10,620
**Accruals and deferred income**
2,730 4,341
-
**Total**£ 9,106 £ 12,188 £ 6,020 £ 10,620
**Amounts falling due**
**within one year**
**Amounts falling due**
**after more than one year**
**Amounts due from subsidiary and associated**
**undertakings**
**Amounts falling due**
**within one year**
**Amounts falling due**
**after more than one year**
**Amounts due to subsidiary and associated**
**undertakings**|
**Amounts falling due**
**within one year**|
**Amounts falling due**
**within one year**|**Amounts falling due**
**after more than one year**|**Amounts falling due**
**after more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||11,750|7,771|-|-|
||-|-|-|-|
||4,684|4,232|-|-|
||-|-|-|-|
||£ 16,434|£ 12,003|-|-|
||**Amounts falling due**
**within one year**||**Amounts falling due**
**after more than one year**||
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||2,511|1,897|-|-|
||-|-|-|-|
||3,865|5,950|6,020|10,620|
||2,730|4,341||-|
||£ 9,106|£ 12,188|£ 6,020|£ 10,620|
## **12.2 Security over assets**
_**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_
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## **Section C Notes to the accounts**
## **Note 13 Endowment and restricted income funds**
_**Please complete this section if the charity has any endowment or restricted income funds.**_
## **13.1 Funds held**
**Please give a brief description of any of the following type of funds held by the charity:**
- **permanent endowment funds (PE);**
- **expendable endowment funds (EE); and**
- **restricted income funds, including special trusts, of the charity (R).**
**Type PE, EE Fund Name Purpose and Restrictions or R**
## **13.2 Movements of major funds**
_**Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.**_
**----- Start of picture text -----**
Fund Fund
balances balances
brought Incoming Outgoing Gains and carried
forward resources resources Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
## **13.3 Transfers between funds**
## _**Please give details of any transfers between funds.**_
**From Fund (Name) To Fund (Name) Reason Amount**
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## **Section C Notes to the accounts**
## **Note 14 Transactions with related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses note 6) details of such transactions should be provided in this note. If there are no trans report, please enter “None” in the relevant boxes.**_
## **14.1 Remuneration and benefits**
_**Please give the amount of, and legal authority for, any remuneration or other benefits pa or other related parties by the charity or any institution or company connected with it.**_
||**Name of trustee or connected party**|**Legal authority (eg order,**
**governing document)**|**Amounts paid o**|
|---|---|---|---|
||||**This year**
**£**|
|||||
|||||
|||||
## **14.2 Loans**
_**Please give details of and amounts owing to or from the charity’s trustees or other relate the charity at the year end.**_
|**Due to trustees and**
**related parties**
**Due from trustees**
**and related parties**|**Name of trustee or**
**connected party**|**Legal authority**|**Amoun**|
|---|---|---|---|
||||**This year**
**£**|
||**J Usher**||**£ 6,020.00**|
|||||
## **14.3 Other transaction(s) with trustees or related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in whic related party has a material interest.**_
|**Name of the trustee**
**or related party**|**Relationship to**
**charity**|**Description of the**
**transaction(s)**|**This year**
**£**||
|---|---|---|---|---|
||||||
||||||
||||||
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## **(con**
## _**s explained in sactions to**_
## _**aid to a trustee**_
**----- Start of picture text -----**
or benefit value
Last year
£
**----- End of picture text -----**
## _**ed parties by**_
**----- Start of picture text -----**
t owing
Last year
£
£ 10,620.00
**----- End of picture text -----**
## _**ch a trustee or**_
**----- Start of picture text -----**
Last year
£
**----- End of picture text -----**
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**ote 15 Additional Disclosures**
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|Phoenix Stars|Phoenix Stars||||Charity No||
|---|---|---|---|---|---|---|
|||Annual accounts for the|||period
(if any)|**1170504**|
|Period start|date||**1/1/2021**|**To**|Period end
date|**12/31/2021**|
|**Section A**|**Statement of fnancial activities**||||||
|||||**Restricted**|||
|**Recommended**
**categories by activity**
**Details of own**
**analysis**||Note|**Unrestricte**
**d funds**|**income**
**funds**|**Endowment**
**funds**|**Total this**
**year**|
||||**£**|**£**|**£**|**£**|
|**Incoming resources (Note 3)**|||F01|F02|F03|F04|
|**Incoming resources from**|||||||
|**generated funds**|||-|-|-|-|
|Voluntary income||S01|-|-|-|-|
|Activities for generating funds||S02|18,606|-|-|18,606|
|Investment income||S03|-|-|-|-|
|**Incoming resources from**
**charitable activities**||S04|75,810|-|-|75,810|
|**Other incoming resources**||S05||-|-|-|
|**_Total incoming resources_**||S06|94,416|-|-|94,416|
|**Resources expended (Notes 4-8)**|||||||
|**Costs of Generating Funds**|||-|-|-|-|
|Costs of generating voluntary|||||||
|income||S07|-|-|-|-|
|Fundraising trading costs||S08|62,007|-|-|62,007|
|Investment management costs||S09|-|-|-|-|
|**Charitable activities**||S10|38,027|-|-|38,027|
|**Governance costs**||S11|2,463|-|-|2,463|
|**Other resources expended**||S12|6,390|-|-|6,390|
|**_Total resources expended_**||S13|108,887|-|-|108,887|
|**_Net incoming/(outgoing) resources before_**|||||||
|**Gross transfers between funds**|**_transfers_**|S14
S15|- 14,471
-|-
-|-
-|- 14,471
-|
|**_Net incoming/(outgoing) resources before_**|||||||
|**_other recognised gains/(losses)_**||S16|- 14,471|-|-|- 14,471|
|**Other recognised** **gains/(losses)**|||||||
|Gains and losses on revaluation of fxed assets|||||||
|for the charity’s own use||S17|-|-|-|-|
|Gains and losses on investment assets||S18|-|-|-|-|
|**_Net movement_**|**_in funds_**|S19|- 14,471|-|-|- 14,471|
|**Total funds brought forward**||S20|53,081|-|-|53,081|
|**_Total funds carried forward_**||S21|£ 38,610|-|-|£ 38,610|
CC17a (Excel)
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**----- Start of picture text -----**
CC17a
**----- End of picture text -----**
**Total last year £** F05 - 7,173 8,483 - 88,620 - 104,276
- - 48,726 - 33,143 2,310 - 84,179 20,097 - 20,097 - - 20,096 33,429 £ 53,525
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|**Section B Balance**|**Section B Balance**|**sheet**|**sheet**||||
|---|---|---|---|---|---|---|
|||||**Restricted**|||
||Note|**Unrestricte**
**d funds**||**income**
**funds**|**Endowment**
**funds**||
||||**£**|**£**|**£**||
|**Fixed assets**|||F01|F02|F03||
|**Tangible assets (Note 9)**|B01||6,030|-||-|
||B02||-|-||-|
|**Investments (Note 10)**|B03||-|-||-|
|**_Total fxed assets_**|B04||6,030|-||-|
|**Current assets**|||||||
|**Stock and work in progress**|B05||5,490|-||-|
|**Debtors (Note 11)**|B06||10,044|-||-|
|**(Short term) investments**|B07||-|-||-|
|**Cash at bank and in hand**|B08||32,172|-||-|
|**_Total current assets_**|B09||47,706|-||-|
|**Creditors: amounts falling due**|||||||
|**within one year (Note 12)**|B10||9,106|-||-|
|**_Net current assets/(liabilities)_**|B11||38,600|-||-|
|**_Total assets less current liabilities_**|B12||44,630|-||**-**|
|**Creditors: amounts falling due after**|||||||
|**one year (Note 12)**|B13||6,020|-||-|
|**Provisions for liabilities and charges**|B14||-|-||-|
|**_Net assets_**
**Funds of the Charity**|B15|£|38,610|-||-|
|**Unrestricted funds**|B16
B17|
|38,610
-||||
|**Restricted income funds (Note 13)**|B18|||-|||
|**Endowment funds(Note 13)**|B19|||||-|
|**_Total funds_**|B20|£|38,610|-||-|
|Signed by one or two trustees on behalf of all
the trustees|||Signature|||Print N|
||_Mrs J Usher_|||||Mrs J U|
||_Mr J Trevett_|||||Mr J Tr|
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**----- Start of picture text -----**
Total this Total last
year year
£ £
F04 F05
6,030 10,528
- -
- -
6,030 10,528
5,490 7,509
10,044 12,003
- -
32,172 45,849
47,706 65,361
9,106 12,188
38,600 53,173
44,630 63,701
6,020 10,620
- -
£ 38,610 £ 53,081
38,610 53,081
- -
- -
- -
£ 38,610 £ 53,081
Date of
Name
approval
Usher 10/29/2022
revett 10/29/2022
**----- End of picture text -----**
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## **Phoenix Stars**
**Trustees' Annual Report for the year ended 31 December 2021**
The Trustees present their Report and Accounts for the year ended 31 December 2021.
**The charity name.**
The legal name of the charity is:- Phoenix Stars
**The charity's areas operation and UK charitable registration.**
**Legal structure of the charity**
The Governing Document is dated the 26 November 2016.
The principal operating address, email and web addresses of the charity are:-
Unit 2 The Centurion Centre Castlegate Business Park Old Sarum Salisbury SP4 6QX
Email Address: phoenixstars@live.co.uk www.phoenixstars.co.uk
**The Trustees in office on the date the report was approved were:-**
Jane Usher J Trevett Rosemary Jane Ann Dixon
**Objects and activities of the charity**
The purposes of the charity as set out in its governing document.
**Fundraising activities during the year.**
To our Trustees - Thank you for your service again this year. It has again been a year of recovery and again we have faced more challenges than usual. We have been fortunate enough to keep many of our cheerleaders although the attitude to sport and extracurricular activities has definitely changed. We again had an amazing intake of new members in July 2022 and have now reached over 200 cheerleaders. We have also introduced a Masters Team to enable older cheerleaders to return to cheer and for superkeen parents to learn cheerleading. This has stemmed from the amazing group of parents we had attend our Supernovas team who practiced for the showcase. They have become so keen on cheerleading that they have encouraged us to introduce a regular older team
## **Sep-21**
We kicked off our new term well with 70 new cheerleaders joining us. We have had the usual number of athletes going to university and have managed to replace them with some new good athletes. The majority of newcomers this year joined Tiny, Mini and Youth Sections with a small amount of Senior athletes.
## **Jan-22**
In January, Gemini attended the BCA Worlds Showoffs competition in Worcester. They placed in the top three and won £1,000. They decided to spend their money on new black trainers to match their uniforms and we arranged for the supply company to sponsor them for the balance of the amount. **Feb-22**
We attended the ICC Southerns competition in February competing in Senior 3, Senior 5 and IO6. The Senior 3 division was successful with Aries taking a second place. The level 5 division was not what we had hoped for with all the stunts falling and tumble touch downs. The International Open 6 routine with Gemini was satisfactory although they still struggled to hit their routine without mistakes. The ICC Southerns competition was frustrating for us and many of the staff were under-trained. This resulted in a bad experience for many cheerleaders who have said they do not wish to return to this competition.
## **Mar-22**
We attended the ICE Southern Chill competition in Bristol. This was the first time we had attended this Event Provider and we were very impressed. We took all our level 1 cheerleaders as this event only had a hard floor not a sprung floor which would have made tumbling difficult. We had a very successful competition with two first places, two seconds and one third. We would definitely like to attend this competition again but this will very much depend on timings. We also attended the ICC Nationals in Nottingham again with Taurus and Gemini. Taurus having undergone a complete personnel change in terms of placings managed to take first place and National Champions. **Apr-22**
With Worlds looming large, Gemini stepped up their training and managed to put together a routine that they could hit. We set off for Worlds with a good attitude and had the most amazing time following California Allstars Smoed into the warm up area. The sound of the crowd was deafening and Gemini hit a good run with only one tumble touch down. They qualified for Day Two by the skin of their teeth. On Day Two they hit a clear run finishing in 10[th] place in the World in International Open Level 6.
In May we attended the BCA Telford competition placing 3rd in Senior 3, Senior 5 and IO5. We really enjoyed this competition and will definitely be returning to that. Gemini secured a At Large Bid to the Cheerleading Worlds again in Level 6 at this competition. At the end of June, despite MJ suffering another operation, the coaches took the teams to Birmingham and placed well in all divisions. The coaches also felt this was an amazing competition. The organisers arranged for a live stream to be set up for MJ in her hospital bed and even sent a Get Well Soon card to her after the event.
## **July and August 2020**
In July we attended the Future Cheer Internationals in Bournemouth placing well with another National Champions award for Taurus (beating two other teams), a second place for Aries (Senior 3) and a 5[th] place for Gemini yet still receiving another bid for the Cheerleading Worlds at International Open Level 5.
We lost 5 of our Gemini girls, one to university and four to Bournemouth Elite cheerleading in July. Nicole, who was one of the girls was also a coach.
Abi who has been with the programme for ten years and is now 25 years old has also decided to step down and only be a coach.
At the end of July we welcomed Zodiac Allstars Shadow to the gym who ran a camp on perfecting level 1. Zodiac are the current Cheersport, NCA and World Champions in that level.
## **Looking Ahead**
We are now working toward taking Gemini to Worlds in 2023. We have had to significantly rebuild the team but the atmosphere in the gym is much improved and all the girls are very committed to doing well. Our finances look healthy and we are able to help out certain athletes for the forthcoming season. We will be hoping to offer five scholarships, of differing degrees, in our 11[th] season.
A decision was made in May that the mats had to be replaced urgently. Several of these have completely disintegrated due to having to spray them with disinfectant and constantly cleaning them during the Covid years. We have paid for these mats and are awaiting delivery which should be around September time. Some of the old mats will be able to be sold to other clubs and saved for spares and we can also maybe sell the off cuts of the mat rolls to individual cheerleaders for practice at home. This will be discussed at the Trustees meeting to be held shortly.
## **Financial Summary**
We are in a weaker financial situation this year than last year although with the addition of some many new athletes this should be addressed very quickly. The new mats for the floor were £7,800.00. Our bills remain paid up to date and we are financially sound going forward. I am about to hand over the accounts for 2021 to the accountants and will report on these separately.
All the fundraising was spent last year on the Gemini Worlds trip which enabled us to give £450 each to all of the athletes. We therefore need to start from scratch to raise these funds again. _Amanda Jane Usher, Programme Director and Chair of Trustees, July 28, 2022_
## **The trustees' bankers and advisors**
Bankers: The Co-operative
Accountants:Berkeley Bate Outsourcing LLP, 24-25 Barnack Business Centre, Blakey Road, Salisbury, Wiltshire SP1 2LP
## **Financial review**
The charity's financial position at the end of the year ended 31 December 2021
The financial position of the charity at 31 December 2021 as more fully detailed in the accounts, can be summarised as follows:-
Net income
Unrestricted Revenue Funds available for the general purposes of the charity Total Funds
£ - 8,081 45,000 45,000
Financial review of the position at the reporting date, 31 December 2021.
Policies on reserves.
The Charity only distributes its income / capital on a discretionary basis as agreed by the trustees. Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets are available and adequate to fulfil its obligations
The Independent Examiner Mr Christopher Bush FCA Member of The Institute of Chartered Accountants in England and Wales (ICAEW) 24-25 Barnack Business Centre, Blakey Road Salisbury Wiltshire SP1 2LP
**Statement of Trustees' Responsibilities**
- select suitable accounting policies and apply them consistently; - make judgements and estimates that are reasonable and prudent;
This report was approved by the board of trustees on 29 October 2022
Trustee
Mrs J Usher
Mrs J Usher
## **Section C Notes to the ac**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared on the basis of historic co value) in accordance with:
- Accounting and Reporting by Charities – Statement of Recom • and with* ü Accounting Standards; or Financial Reporting Standards for
- and with the Charities Act.
- [** except for the following].
## _**Give details in this box if a different standard has been**_
- -Tick as appropriate:
- if all relevant disclosures shown in the pack have been given
- if disclosures completed in these accounts have been restrict
- “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.
** - If no departures from the chosen standards have been made the in the boxes.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuatio except for the following).
## _**Give details in this box of any material changes that ha**_
- § if no changes have been made to accounting policies then delete th
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years (§
## _**Give details in this box of any material changes that ha**_
§§ if no changes have been made to accounts for previous periods th
CC17a (Excel)
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## **ccounts**
ost (except that investments are shown at market
mmended Practice (SORP 2005);
Smaller Enterprises (FRSSE);
## _**followed.**_
then please tick “Accounting Standards”; ted to those required by the FRSSE, then please tick
n delete these words; otherwise give details of any changes
n rules and methods of accounting) since last year (§
## _**ave been made.**_
hese words.
§ except for the following).
## _**ave been made.**_
hen delete these words.
CC17a (Excel)
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## **Section C Notes to the accounts (co**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **INCOMING RESOURCES**
|**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:|
|---|---|
|**resources**|· the charity becomes entitled to the resources;|
||· the trustees are virtually certain they will receive the resources; and|
||· the monetary value can be measured with sufcient reliability.|
|**Incoming resources with**|Where incoming resources have related expenditure (as with fundraising or contract income)|
|**related expenditure**|the incoming resources and related expenditure are reported gross in the SoFA.|
|**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional|
||entitlement to the resources.|
|**Tax reclaims on donations**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to|
|**and gifts**|which they relate.|
|**Contractual income and**|This is only included in the SoFA once the related goods or services have been delivered.|
|**performance related grants**||
|**Gifts in kind**|Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.|
||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or|
||distributed by the charity.|
||Gifts in kind for use by the charity are included in the SoFA as incoming resources when|
||receivable.|
|**Donated services and**|These are only included in incoming resources (with an equivalent amount in resources|
|**facilities**|expended) where the beneft to the charity is reasonably quantifable, measurable and material_._|
||The value placed on these resources is the estimated value to the charity of the service or|
||facility received.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.|
|**Investment income**|This is included in the accounts when receivable.|
|**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from|
||revaluing investments to market value at the end of the year.|
|**EXPENDITURE AND LIABILITIES**||
|**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing the|
||charity to pay out resources.|
|**Governance costs**|Include costs of the preparation and examination of statutory accounts, the costs of trustee|
||meetings and cost of any legal advice to trustees on governance or constitutional matters.|
|**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specifc level of service|
|**conditions**|or output to be provided, such grants are only recognised in the SoFA once the recipient of the|
||grant has provided the specifed service or output.|
|**Grants payable without**|These are only recognised in the accounts when a commitment has been made and there are|
|**performance conditions**|no conditions to be met relating to the grant which remain in the control of the charity.|
|**Support Costs**|Support costs include central functions and have been allocated to activity cost categories on a|
||basis consistent with the use of resources, eg allocating property costs by foor areas, or per|
||capita, staf costs by the time spent and other costs by their usage.|
|**ASSETS**||
|**Tangible fxed assets for use**|
These are capitalised if they can be used for more than one year, and cost at least £500. They|
|**by charity**|are valued at cost or a reasonable value on receipt.|
|**Investments**|Investments quoted on a recognised stock exchange are valued at market value at the year|
||end. Other investment assets are included at trustees' best estimate of market value.|
|**Stocks and work in progress**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM THOSE**
**ABOVE**|These are valued at the lower of cost or market value.
|
CC17a (Excel)
8
10/31/2022
## **Section C Notes to the accounts**
## **Note 3 Analysis of incoming resources**
## _**Incoming resources may be further analysed if this would help the reader of the accounts.**_
|**Analysis**
**This year**
**£**
**Voluntary income**
Start up donations
Grant
-
-
-
-
**Total** -
Clothing sales
15,777
Fundraising
2,828
-
-
-
**Total** 18,606
**Investment income**
Bank interest received
-
-
-
-
-
**Total** -
Cheerleading tuition
65,069
Tumbling tuition
9,523
Competition fees
1,218
Various
-
**Total** 75,810
**Activities for generating**
**funds**
**Incoming resources from**
**charitable activities**|**Analysis**
**This year**
**£**
**Voluntary income**
Start up donations
Grant
-
-
-
-
**Total** -
Clothing sales
15,777
Fundraising
2,828
-
-
-
**Total** 18,606
**Investment income**
Bank interest received
-
-
-
-
-
**Total** -
Cheerleading tuition
65,069
Tumbling tuition
9,523
Competition fees
1,218
Various
-
**Total** 75,810
**Activities for generating**
**funds**
**Incoming resources from**
**charitable activities**|**Analysis**
**This year**
**£**
**Voluntary income**
Start up donations
Grant
-
-
-
-
**Total** -
Clothing sales
15,777
Fundraising
2,828
-
-
-
**Total** 18,606
**Investment income**
Bank interest received
-
-
-
-
-
**Total** -
Cheerleading tuition
65,069
Tumbling tuition
9,523
Competition fees
1,218
Various
-
**Total** 75,810
**Activities for generating**
**funds**
**Incoming resources from**
**charitable activities**|
|---|---|---|
||Cheerleading tuition|65,069|
||Tumbling tuition|9,523|
||
Competition fees|1,218|
||
Various|-|
||||
||**Total**|75,810|
CC17a (Excel)
9
10/31/2022
## **(co**
**Last year £** 7,173 - - - 7,173 5,335 3,148 - - - 8,483 - - - - - - 76,414 8,590 3,616 - 88,620
CC17a (Excel)
10
10/31/2022
**Section C Notes to the accounts**
|**Note 4 Analysis of resources expended**
**Resources expended may be further analysed if this would help the reader of the account**
**Analysis**
**This year**
**£**
-
-
-
-
-
**Total** -
Clothing purchase
20,658
Premises expenses
27,937
Administration costs
11,394
Stock movement
2,019
-
**Total** 62,007
-
-
-
**Total** -
**Charitable activities**
Coaching
25,014
Travel and accomodation
222
Competition fees
7,099
Christmas party and trips out
-
Other
5,692
**Total** 38,027
**Governance costs**
Legal and professional
2,463
**Total** 2,463
**Costs of generating**
**voluntary income**
**Fundraising trading**
**costs**
**Investment**
**management costs**|**Note 4 Analysis of resources expended**
**Resources expended may be further analysed if this would help the reader of the account**
**Analysis**
**This year**
**£**
-
-
-
-
-
**Total** -
Clothing purchase
20,658
Premises expenses
27,937
Administration costs
11,394
Stock movement
2,019
-
**Total** 62,007
-
-
-
**Total** -
**Charitable activities**
Coaching
25,014
Travel and accomodation
222
Competition fees
7,099
Christmas party and trips out
-
Other
5,692
**Total** 38,027
**Governance costs**
Legal and professional
2,463
**Total** 2,463
**Costs of generating**
**voluntary income**
**Fundraising trading**
**costs**
**Investment**
**management costs**|**Note 4 Analysis of resources expended**
**Resources expended may be further analysed if this would help the reader of the account**
**Analysis**
**This year**
**£**
-
-
-
-
-
**Total** -
Clothing purchase
20,658
Premises expenses
27,937
Administration costs
11,394
Stock movement
2,019
-
**Total** 62,007
-
-
-
**Total** -
**Charitable activities**
Coaching
25,014
Travel and accomodation
222
Competition fees
7,099
Christmas party and trips out
-
Other
5,692
**Total** 38,027
**Governance costs**
Legal and professional
2,463
**Total** 2,463
**Costs of generating**
**voluntary income**
**Fundraising trading**
**costs**
**Investment**
**management costs**|
|---|---|---|
||Legal and professional|2,463|
||||
||||
||**Total**|2,463|
CC17a (Excel)
10/31/2022
11
## **(**
## **s.**
**Last year £** - - - - - - 11,964 28,898 7,864 - - 48,726 - - - - 25,354 1,753 3,629 - 2,407 33,143 2,310 - 2,310
CC17a (Excel)
12
10/31/2022
**Section C Notes to the accounts**
## **Note 5 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
**----- Start of picture text -----**
Fundraising activity Charitable Activity Governance Activity Total Cost
Support cost type £ £ £ £
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
Total - - - -
**----- End of picture text -----**
## **Note 6 Details of certain items of expenditure**
## **6.1 Trustee expenses**
_**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_
|**_please enter ‘None’ in the appropriate box(es)._**|||
|---|---|---|
|**Nature of the expenses**
**Total amount paid**
**Number of trustees** **who were paid expenses**|**This year**|**Last year**|
||**None**|**None**|
||||
||**None**|**None**|
## **6.2 Fees for examination or audit of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_
|**_the appropriate box(es)._**|||
|---|---|---|
|**Independent examiner’s or auditors' fees for reporting on the**
**accounts**
**Other fees (for example: advice, consultancy, accountancy**
**services) paid to the independent examiner or auditor**|**This year**
**£**|**Last year**
**£**|
||1200|1200|
|||1110|
CC17a (Excel)
13
10/31/2022
## **Section C Notes to the accounts (co**
## **Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_
## **7.1 Staff Costs**
**----- Start of picture text -----**
||||
|---|---|---|
|This year|Last year|
|£|£|
|Gross wages, salaries and benefits in kind|- -|
|Employer’s National Insurance costs|- -|
|Pension costs|- -|
|Total staff costs|- -|
|7.2 Average number of full-time equivalent employees in the|This year|Last year|
|year|Number|Number|
|The parts of the charity in which the|Fundraising|- -|
|employees work|Charitable Activities|- -|
|Governance|- -|
|Other|- -|
|Total|- -|
**----- End of picture text -----**
## **7.3 Defined contribution pension scheme**
_**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme**
**The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end**
**----- Start of picture text -----**
|||
|---|---|
|This year|Last year|
|£|£|
**----- End of picture text -----**
CC17a (Excel)
10/31/2022
14
## **Section C Notes to the accounts**
## **Note 8 Grantmaking**
## _**Please complete this note if the charity made any grants or donations which in aggre material part of the charitable activities undertaken.**_
## **8.1 Total value of grants**
**----- Start of picture text -----**
Grants to
institutions
Purpose for which grants made Total amount £
-
-
-
-
-
-
Total -
**----- End of picture text -----**
## **8.1 Grantmaking costs**
_**If the charity’s accounts are prepared on the “activity basis” please give details of an associated with grantmaking. Please enter “Nil” if the charity does not identify and/ support costs.**_
## **Support costs of grantmaking**
## **8.3 Grants made to institutions**
_**If the charity has made grants to particular institutions that are material in the conte grantmaking please give details of the institution supported, purpose of the grant an each institution listed. Sufficient information should be given to provide a reasonabl of the range of institutions supported.**_
**Names of institutions Purpose**
_**Total grants to institutions**_
CC17a (Excel)
10/31/2022
15
## **(co**
## _**egate form a**_
**Grants to individuals Total amount £** - - - - - - **-**
## _**ny support cost /or allocate**_
## **£**
## _**ext of its nd total paid to le understanding**_
**Total amount of grants paid £** - - - - - - - - - - **-**
CC17a (Excel)
16
10/31/2022
## **Section C Notes to the accounts**
## **Note 9 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **9.1 Cost or valuation**
**----- Start of picture text -----**
Freehold land Other land & Plant, Fixtures, Payments on Total
& buildings buildings machinery fittings and account and
and motor equipment assets under
vehicles construction
£ £ £ £ £ £
Balance brought - - - 28,236 - 28,236
forward
Additions - - - 1,232 - 1,232
Revaluations - - - - - -
Disposals - - - - - -
Transfers * - - - - - -
Balance carried - - - 29,468 - 29,468
forward
9.2 Accumulated depreciation and impairment provisions
**Basis SL or RB SL or RB SL or RB SL SL or RB
** Rate 20%
Balance brought - - - 17,707 - 17,707
forward
Depreciation charge - - - 5,730 - 5,730
for year
Impairment provisions - - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers* - - - - - -
Balance carried - - - 23,438 - 23,438
forward
9.3 Net book value
Brought forward - - - 10,528 - 10,528
Carried forward - - - 6,030 - 6,030
**----- End of picture text -----**
## **9.4 Revaluation**
_**If any fixed assets have been revalued please give details of the valuer and method of valuation**_
> _* The "transfers" row is for movements between fixed asset categories._
> _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
10/31/2022
17
## **Section C Notes to the accounts**
## **Note 10 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **10.1 Fixed assets investments**
**----- Start of picture text -----**
||||
|---|---|---|
|£|
|Carrying (market) value at beginning of year|-|
|Add:|additions to investments at cost|-|
|Less:|disposals at carrying value|-|
|Add/(deduct):|net gain/(loss) on revaluation|-|
|Carrying (market) value at end of year|-|
**----- End of picture text -----**
## _**Please provide below:**_
**10.2 A breakdown of the market values of investments shown above agreeing with the sheet row B03.**
**----- Start of picture text -----**
|||
|---|---|
|10.3 A breakdown of the income from investments agreeing with SOFA row S03.|
|Analysis of investments|10.2|
|Market value|
|at year end|
|£|
|Investment properties|-|
|Investments listed on a recognised stock exchange or held in common|-|
|investment funds, open ended investment companies, unit trusts or other|
|collective investment schemes|
|Investments in subsidiary or connected undertakings and companies|-|
|Securities not listed on a recognised Stock Exchange|-|
|Cash held as part of the investment portfolio|-|
|Other investments|-|
|Total|-|
**----- End of picture text -----**
## **10.4 Material investment holdings**
**If any single investment is material in terms of its value (for example represents more tha of the value of the charity’s total investments) please provide details.**
**Investment held Market Value**
CC17a (Excel)
18
10/31/2022
## **(co**
## **e balance**
**10.3 Income from investments for the year £** - - - - - - -
## **an 5 per cent**
CC17a (Excel)
19
10/31/2022
## **Section C Notes to the accounts (co**
## **Note 11 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|
**Analysis of debtors**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Trade debtors**
11,750 7,771 - -
- - - -
**Other debtors**
4,684
4,232 - -
**Prepayments and accrued income**
- - - -
**Total** £ 16,434 £ 12,003 - -
**Note 12 Creditors and accruals**
**_Please complete this note if the charity has any creditors or accruals._**
**12.1 Analysis of creditors**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Loans and overdrafts**
- - - -
**Trade creditors**
2,511 1,897 - -
- - - -
**Other creditors**
3,865 5,950 6,020 10,620
**Accruals and deferred income**
2,730 4,341
-
**Total**£ 9,106 £ 12,188 £ 6,020 £ 10,620
**Amounts falling due**
**within one year**
**Amounts falling due**
**after more than one year**
**Amounts due from subsidiary and associated**
**undertakings**
**Amounts falling due**
**within one year**
**Amounts falling due**
**after more than one year**
**Amounts due to subsidiary and associated**
**undertakings**|
**Amounts falling due**
**within one year**|
**Amounts falling due**
**within one year**|**Amounts falling due**
**after more than one year**|**Amounts falling due**
**after more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||11,750|7,771|-|-|
||-|-|-|-|
||4,684|4,232|-|-|
||-|-|-|-|
||£ 16,434|£ 12,003|-|-|
||**Amounts falling due**
**within one year**||**Amounts falling due**
**after more than one year**||
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||2,511|1,897|-|-|
||-|-|-|-|
||3,865|5,950|6,020|10,620|
||2,730|4,341||-|
||£ 9,106|£ 12,188|£ 6,020|£ 10,620|
## **12.2 Security over assets**
_**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_
CC17a (Excel)
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10/31/2022
## **Section C Notes to the accounts**
## **Note 13 Endowment and restricted income funds**
_**Please complete this section if the charity has any endowment or restricted income funds.**_
## **13.1 Funds held**
**Please give a brief description of any of the following type of funds held by the charity:**
- **permanent endowment funds (PE);**
- **expendable endowment funds (EE); and**
- **restricted income funds, including special trusts, of the charity (R).**
**Type PE, EE Fund Name Purpose and Restrictions or R**
## **13.2 Movements of major funds**
_**Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.**_
**----- Start of picture text -----**
Fund Fund
balances balances
brought Incoming Outgoing Gains and carried
forward resources resources Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
## **13.3 Transfers between funds**
## _**Please give details of any transfers between funds.**_
**From Fund (Name) To Fund (Name) Reason Amount**
CC17a (Excel)
21
10/31/2022
## **Section C Notes to the accounts**
## **Note 14 Transactions with related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses note 6) details of such transactions should be provided in this note. If there are no trans report, please enter “None” in the relevant boxes.**_
## **14.1 Remuneration and benefits**
_**Please give the amount of, and legal authority for, any remuneration or other benefits pa or other related parties by the charity or any institution or company connected with it.**_
||**Name of trustee or connected party**|**Legal authority (eg order,**
**governing document)**|**Amounts paid o**|
|---|---|---|---|
||||**This year**
**£**|
|||||
|||||
|||||
## **14.2 Loans**
_**Please give details of and amounts owing to or from the charity’s trustees or other relate the charity at the year end.**_
|**Due to trustees and**
**related parties**
**Due from trustees**
**and related parties**|**Name of trustee or**
**connected party**|**Legal authority**|**Amoun**|
|---|---|---|---|
||||**This year**
**£**|
||**J Usher**||**£ 6,020.00**|
|||||
## **14.3 Other transaction(s) with trustees or related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in whic related party has a material interest.**_
|**Name of the trustee**
**or related party**|**Relationship to**
**charity**|**Description of the**
**transaction(s)**|**This year**
**£**||
|---|---|---|---|---|
||||||
||||||
||||||
CC17a (Excel)
22
10/31/2022
## **(con**
## _**s explained in sactions to**_
## _**aid to a trustee**_
**----- Start of picture text -----**
or benefit value
Last year
£
**----- End of picture text -----**
## _**ed parties by**_
**----- Start of picture text -----**
t owing
Last year
£
£ 10,620.00
**----- End of picture text -----**
## _**ch a trustee or**_
**----- Start of picture text -----**
Last year
£
**----- End of picture text -----**
CC17a (Excel)
23
10/31/2022
**ote 15 Additional Disclosures**
CC17a (Excel)
24
10/31/2022
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the** Charity Name Phoenix Stars **trustees/ members of Charity On accounts for the** 31 December 2021 **no (if** 1170504 **year ended any) Set out on pages** 1-18
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2021
**Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent** ~~[The charity’s gross income exceeded £250,000 and I am qualifed~~ **examiner's** ~~to undertake the examination by being a qualifed member of~~ **statement** ~~[insert name of applicable listed body]].~~ ~~_Delete_ [ ]~~ ~~_if not applicable._~~
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination ~~(other than that disclosed below *)~~ which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed:** C J Bush
**Date:** 29 October 2022
1
**Oct 2019**
**IER**
**Name:** Christopher John Bush
## **Relevant professional qualification(s) or body (if any):**
FCA
**Address:** 24-25 Barnack Business Centre, Blakey Road, Salisbury, Wiltshire SP1 2LP
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
None
2
**Oct 2019**
**IER**
IER
Oct 2019