2025-04-30-accounts - Surrey Squash

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

REGISTERED COMPANY NUMBER: CEO12284 (England and Wales)
REGISTERED CHARITY NUMBER: 1174764

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 April 2025

for
Surrey Squash

Harlands Accountants (Newquay) Limited
35 High Cross Street

St Austell
Cornwall
PL25 4AN

Surrey Squash

Contents of the Financial Statements
for the Year Ended 30 April 2025

		`Page`
`Report of the Trustees`	`1`	`to`	`2`
`Independent Examiner's Report`		`3`
`Statement of Financial Activities`		`4`
`Balance Sheet`		`5`
`Notes to the Financial Statements`	`6`	`to`	`10`

Surrey Squash

Report of the Trustees
for the Year Ended 30 April 2025

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,present their
reportwiththefinancialstatementsofthecharityfortheyearended30April2025.Thetrusteeshave adopted
theprovisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicable to
charitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).

`OBJECTIVES AND ACTIVITIES`

`Purposes and Activities`

`1.1 The object of Surrey Squash is:`

Thepromotionofcommunityparticipationinhealthyrecreationforthepublicbenefitbytheprovision of
facilitiesforplayingthesportsofsquashandsquash57inthecountyofSurreyandtheLondonboroughs of
Merton,Wandsworth,Richmond,Sutton,Croydon,LambethandtheRoyalBoroughofKingstonupon Thames
andtheadvancementofamateursportforthepublicbenefitbyencouragingandfacilitatingparticipation in
thesportsofsquashandsquash57inthecountyofSurreyandtheLondonboroughsofMerton, Wandsworth,
Richmond, Sutton, Croydon, Lambeth and the Royal Borough of Kingston upon Thames.

`1.2 The main activities are to:`

(a)actastherepresentativebodyforsquashandsquash57clubsandorganisationsinSurreyand represent
Surrey at the council of the national governing body of the sport, England Squash;

(b)promoteandencouragethegamesofsquashandsquash57andfurthertheirgrowthand development
at all levels in Surrey whilst reflecting equal opportunities for all;

(c) maintain and uphold the objectives and bye-laws of England Squash;
(d) provide local administration and liaison with members;
(e) train, select and manage county teams;
(f) arrange Surrey Individual championships;
(g) arrange Surrey Inter-Club competitions on a league or knock out basis; and
(h) undertake any further activities which are consistent with its object.

1.3 We have had regard to the guidance on public benefit issued by the Charity Commission.

`1.4 Volunteers`

Thetrusteeswanttoacknowledgetheverysignificantroleplayedbyvolunteers,inparticularthemembers of
theCommitteeofSurreySquashaswellasthosehelpingattournamentsandevents.Theyhaveputin many
hours of work helping to ensure the success of squash in the county.

`Achievements and Performance`

2.1Ourstrategyistwofold-firstly,tomeettheneedsofcurrentplayersandprovideopportunitiesforthem to
continueplaying,whatevertheirlevel;secondlytoattractnewplayersacrosstheagespectrum.The trustees
aresatisfiedthatthecharity'sactivitieshavebeenconductedinaccordancewithimplementationof this
strategy and good progress has been made towards our five main initiatives, which are:

1. Supporting and working with clubs, leisure centres and other facilities.

2. Supporting coaches and their coaching businesses.

3. Increasing junior participation and supporting the junior game.

4. Building greater awareness of both squash and squash 57.

5. Attracting and maintaining funding.

`FINANCIAL REVIEW`

`Financial position`

`3.1 The key financial figures for the year are as follows:`

Income £62,504. Expenditure £89,673. Movement on investments £172. Net loss £27,341.
Total Funds on 30.04.25 £186,964 of which cash £34,999.

3.2TheAssociationisinasoundfinancialposition.Thepolicyonholdingreservesisasfollows: Unrestricted
fundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionofthetrustees. Restricted
fundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictions arise
when specified by the donor or when funds are raised for particular restricted purposes.

Page 1

Surrey Squash

`Report of the Trustees for the Year Ended 30 April 2025`

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

4.1 The charity is constituted as a Charitable Incorporated Organisation (CIO) and its governing document is a constitution.

4.2 The first trustees were appointed by the Committee of Surrey Squash (then an unincorporated association). In terms of the Constitution -

The members or the charity trustees may at any time decide to appoint a new charity trustee, whether in place of a charity trustee who has retired or been removed, or as an additional charity trustee, provided there are no more than six trustees at any one time.

4.3 As permitted by the Constitution, we have delegated the management of Surrey Squash to a Committee. The Committee is entrusted with the day-to-day running of the Association and for this purpose -

- It has the power to act in all matters relating to the organisation and the playing of squash and squash 57 in Surrey in accordance with the Objective.

- It shall employ the funds of the Association in such manner as it deems to be in the best interests of the games of squash and squash 57 in Surrey.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number`

CEO12284 (England and Wales)

Registered Charity number 1174764

`Registered office`

Unit 3 Birtley Courtyard Bramley Surrey GU5 0LA

`Trustees`

J N Hughes P Fleming C Watson S Baillie C Browning

`Independent Examiner`

Harlands Accountants (Newquay) Limited 35 High Cross Street St Austell Cornwall PL25 4AN

Approved by order of the board of trustees on ................... 27 October 2025 ............. and signed on its behalf by:

........................................................................... J N Hughes - Trustee

Page 2

Independent Examiner's Report to the Trustees of Surrey Squash

Independent examiner's report to the trustees of Surrey Squash ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Deborah Edwards

Harlands Accountants (Newquay) Limited Unit 3 Southview House St Austell Enterprise Park St Austell Cornwall PL25 4EJ

Date: ....................27/10/2025..............

Page 3

`Surrey Squash`

`Statement of Financial Activities for the Year Ended 30 April 2025`

`Unrestricted` `fund` `Notes` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `2,690` `Other trading activities` `2` `56,932` `Investment income` `3` `2,882` `Total` `62,504` `EXPENDITURE ON` `Charitable activities` `Charitable` `89,673` `Net gains/(losses) on investments` `(172)` `NET INCOME/(EXPENDITURE)` `(27,341)` `RECONCILIATION OF FUNDS` `Total funds brought forward` `203,575` `TOTAL FUNDS CARRIED FORWARD` `176,234`	`Restricted` `fund` `£` `-` `-` `-` `-` `-` `-` `-` `10,730` `10,730`	`2025` `2024` `Total` `Total` `funds` `funds` `£` `£` `2,690` `3,485` `56,932` `53,338` `2,882` `2,207` `62,504` `59,030` `89,673` `68,666` `(172)` `8,546` `(27,341)` `(1,090)` `214,305` `215,395` `186,964` `214,305`

The notes form part of these financial statements

Page 4

Surrey Squash

`Balance Sheet 30 April 2025`

					2025	2024
		Unrestricted	Restricted		Total	Total
		fund	fund		funds	funds
	Notes	£	£		£	£
CURRENT ASSETS
Debtors	6	19,023		-	19,023	26,280
Investments	7	139,305		-	139,305	139,476
Cash at bank		24,269	10,730		34,999	52,067
		182,597	10,730		193,327	217,823
CREDITORS
Amounts falling due within one year	8	(6,363)		-	(6,363)	(3,518)
NET CURRENT ASSETS		176,234	10,730		186,964	214,305
TOTAL ASSETS LESS CURRENT LIABILITIES		176,234	10,730		186,964	214,305
NET ASSETS		176,234	10,730		186,964	214,305
FUNDS	9
Unrestricted funds					176,234	203,575
Restricted funds					10,730	10,730
TOTAL FUNDS					186,964	214,305

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 27th October 2025 and were signed on its behalf by:

............................................. J N Hughes - Trustee

The notes form part of these financial statements

Page 5

Surrey Squash

`Notes to the Financial Statements`

for the Year Ended 30 April 2025

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by
charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland (FRS
102)(effective1January2015)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCompaniesAct2006.Thefinancial; statements
have been prepared under the historical cost convention.

`Income`

All incomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementto the
funds, it is probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswill be
requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.

`Taxation`

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

`Fund accounting`

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

`2. OTHER TRADING ACTIVITIES`

`3.`

`League & Tournament Income` `England Squash Rebates` `INVESTMENT INCOME` `Investment Income`	`2025` `2024` `£` `£` `31,039` `24,129` `25,893` `29,209` `56,932` `53,338` `2025` `2024` `£` `£` `2,882` `2,207`

continued...

Page 6

Surrey Squash

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

`4. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended30April2025norforthe year
ended 30 April 2024.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended30April2025norfortheyear ended
30 April 2024.

`5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`6.`

`Unrestricted` `fund` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `3,485` `Other trading activities` `53,338` `Investment income` `2,207` `Total` `59,030` `EXPENDITURE ON` `Charitable activities` `Charitable` `68,516` `Net gains on investments` `8,546` `NET INCOME/(EXPENDITURE)` `(940)` `RECONCILIATION OF FUNDS` `Total funds brought forward` `204,515` `TOTAL FUNDS CARRIED FORWARD` `203,575` `DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR` `Trade debtors` `Other debtors`	`Restricted` `fund` `£` `-` `-` `-` `-` `150` `-` `(150)` `10,880` `10,730` `2025` `£` `7,185` `11,838` `19,023`	`Total` `funds` `£` `3,485` `53,338` `2,207` `59,030` `68,666` `8,546` `(1,090)` `215,395` `214,305` `2024` `£` `2,280` `24,000` `26,280`

continued...

Page 7

Surrey Squash

`Notes to the Financial Statements - continued for the Year Ended 30 April 2025`

`7. CURRENT ASSET INVESTMENTS`

Investment portfolio
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals and deferred income
9.
MOVEMENT IN FUNDS
At 1.5.24
£
Unrestricted funds
General fund
203,575
Restricted funds
Restricted
10,730
TOTAL FUNDS
214,305
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
62,504
(89,673)
TOTAL FUNDS
62,504
(89,673) 2025
2024
£
£
139,305
139,476
2025
2024
£
£
5,363
2,518
1,000
1,000
6,363
3,518
Net
movement
At
in funds
30.4.25
£
£
(27,341)
176,234
-
10,730
(27,341)
186,964
Gains and
Movement
losses
in funds
£
£
(172)
(27,341)
(172)
(27,341)

`Comparatives for movement in funds`

`Unrestricted funds` `General fund` `Restricted funds` `Restricted` `TOTAL FUNDS`	`Net` `movement` `At 1.5.23` `in funds` `£` `£` `204,515` `(940)` `10,880` `(150)` `215,395` `(1,090)`	`At` `30.4.24` `£` `203,575` `10,730`
		`214,305`

continued...

Page 8

Surrey Squash

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

`9. MOVEMENT IN FUNDS - continued`

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

	`Incoming`	`Resources`	`Gains and`	`Movement`
	`resources`	`expended`	`losses`	`in funds`
	`£`	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`59,030`	`(68,516)`	`8,546`	`(940)`
`Restricted funds`
`Restricted`	`-`	`(150)`	`-`	`(150)`
`TOTAL FUNDS`	`59,030`	`(68,666)`	`8,546`	`(1,090)`

A current year 12 months and prior year 12 months combined position is as follows:

`Unrestricted funds` `General fund` `Restricted funds` `Restricted` `TOTAL FUNDS`	`Net` `movement` `At 1.5.23` `in funds` `£` `£` `204,515` `(28,281)` `10,880` `(150)` `215,395` `(28,431)`	`At` `30.4.25` `£` `176,234` `10,730`
		`186,964`

A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedin the
above are as follows:

	`Incoming`	`Resources`	`Gains and`	`Movement`
	`resources`	`expended`	`losses`	`in funds`
	`£`	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`121,534`	`(158,189)`	`8,374`	`(28,281)`
`Restricted funds`
`Restricted`	`-`	`(150)`	`-`	`(150)`
`TOTAL FUNDS`	`121,534`	`(158,339)`	`8,374`	`(28,431)`

continued...

Page 9

Surrey Squash

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

`10. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 30 April 2025.

Page 10