2022-10-31-accounts - Wisborough Green Sports CIO

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

Trustees Annual Report for the year ended on 31st October 2022

The trustees are pleased to present the annual report of Wisborough Green Sports CIO which was registered as charity number 1179541 on 14[th] August 2018.

The public address is The Pavilion, The Green, Wisborough Green, West Sussex, RH14 0BN

Aims and activities

The promotion of community participation in healthy recreation for the benefit of the inhabitants of Wisborough Green (and surrounding areas), West Sussex by the provision of facilities for playing cricket, football, touch rugby, stoolball and any other sporting activities capable of promoting healthy recreation.

Achievements and performance

The charity enjoyed a very successful year in many respects. Financially, turnover increased by 15% to £109k. This included a 24% increase in bar sales to £46k despite the lingering effects of the pandemic. Membership subscriptions grew by 32% to £2,870 which reflected increased participation in sports throughout the associated clubs, new clubs and women’s cricket. Normal fundraising events income (i.e., BBQ’s, fete’s, quizzes, special sporting event promotions) fell by 61% to £5,046 partly due to a higher number of extraordinary events.

Extraordinary fundraising events included the RunWisborough fun run, 3 days of events to mark the platinum Jubilee and a golf day. These brought in a total income of £52k after expenses of £31k these generated an £21k profit to be set aside for improving facilities and the new Pavilion fund.

A small covid related grant of £2,667 provided some compensation for periods of enforced closure.

Despite the strong revenue performance gross margin of 53% was down by 18% on 2021. The margin for 2021 was enhanced by significant covid grants. 2022 margin was depressed by two of the Jubilee events being loss making but with high costs. However, without these two events the third jubilee event would not have been as profitable due to the sharing of infrastructure costs. The closure of the Green during the football season as a result of the drainage works impacted bar revenue but this was still above pre-pandemic levels so cannot be considered a contributing factor to the drop in gross profit.

Administration expenses (excluding extraordinary items) decreased by 36% to £49K. The largest single factor being higher energy costs which increased by £4k. Other items such as bank and card fees reflected the higher turnover. TV subscriptions increased by £2.5k. Staff costs remain static with no increases in salaries. These should probably be increased in the coming year. Net profit of £9,045 was achieved.

The new drainage system experienced damage during late 2021 as a result of severe rainfall which washed out a significant amount of sand from the drainage trenches. It was agreed with the Parish Council that the main contractor should return to replace the sand but due to the time of year reseeding would not be possible. This, together with lack of rain from early spring to mid-September meant the green and sport fixtures were severely impaired. Extensive further

remedial works were required throughout the summer as the ground shrank away from the trenches making them a hazard and preventing any grass growth. Thankfully the support of volunteers and also the donation of sand by Cappagh meant the costs of the remedial works were kept to a minimum and the Green was ready for football by the second month of the season.

WGS was extremely pleased to welcome a new youth Football section as an associated club. Initially, this is the U13 age group, but the charity hopes that this will grow. In addition, women’s and girls’ cricket has seen significant growth during the year. Unfortunately, Stoolball was severely affected by the problem with drainage trenches and none was played.

The charity’s plans for a replacement sports Pavilion, which were submitted in October 2021, have still not been formally approved but informal confirmation from the case officer that they will be approved has been received. Formal approval has been delayed due to a water supply issue in the area which has all but halted all new development approvals. The charity has submitted a suitable water neutrality statement accepted by the case officer but now delayed by Natural England who seem under prepared for the impact of their actions.

Financial review

The financial position is shown the financial accounts but summarised as follows:

	2022	2021
Income	109,121	94,677
Costs & Expenses	100,076	103,936
Surplus/Loss	9,045	-9,259

Restricted funds total £68,125. This comprises a bequest from Pat Creighton Smith. The bequest was made to ensure that in the future the pavilion building was properly maintained, developed, or renewed . Net assets are £112,518 up 9% on 2021.

Reserves Policy

The trustees have decided the charity should carry a general reserve about equal to six months unrestricted fund expenditure, to minimise any risk of shortfalls and to cover any loss of income while the club house is being refurbished.

Restricted Funds are held in reserve for the Pavilion replacement.

£18,000 generated from events in the year will be allocated to a dedicated fund for the Pavilion replacement,

Future lalls Our key arcas of focus oveT the next 3-5 years are: The development of a replacement Pavilion which coll]plRes with the vaTiOUS Sport's governing body requirements. is energy etTicient and facilitates more diverse participation in our existing and in new sports Supporting our clubs in increasing participation in swrt across all dcmographics In the next year we plan to: Gain a full planning consent for the ne, pavilion Increase revenue during Ihe winter months so that we are profit making duTing ihat Period Increase the number of trustees to support thc charity's 3-5 year goals Structure Governance and mang ement The CIO follow5 the governance diKument regi5*red on 14 August 2018. The Tnjstees are and are due for re-elethion on Michael Gadd (Chair) Steve Calder Smitb 141812025 141812024 Ri¢hard Mcllor 141812024 At each AGM, elections aT¢ b¢ld for Officers of the CIO under the rules of the club's constitution and Trustees are elected ullder the ConstitutioD of the club. Jn planning the charity's activities the Trnstees kept in mind the Chan"ty Commission's guidance on public benefiL All Tntee$ have been briefed on the role of Trustees of Wisborough Green Sports CIO, given copies of the governing documents of the CIO and ref¢rr¢d to thc detail on the Charity Commission website related to becomtng a trustee and to the guidance on public beThefit. This Trustees. Annual Report was approved by the Tntstees on 20 March 2023 and signed on ehalf by icha¢l Gadd (Cbair) March 2023

Wisborough Green Sports CIO	Wisborough Green Sports CIO	Wisborough Green Sports CIO	Charity No (ifany)	1179541
Annualaccountsforthe period
Period start date	01/11/2021	To	Period end date	31/10/2022

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
5,164	-	-	5,164	13,031
2,870	-	-	2,870	2,180
101,056	-	-	101,056	79,456
31	-		31	10
-	-	-	-	-
-	-	-	-	-
109,121	-	-	109,121	94,677

68,235	-	-	68,235	44,791
6,671	-	-	6,671	40,005
-	-	-	-	-
25,170	-	-	25,170	19,140
100,076	-	-	100,076	103,936

9,045	-	-	9,045	9,259 -
-	-	-	-	-
9,045	-	-	9,045	9,259 -
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
9,045	-	-	9,045	9,259 -

35,348	68,125	-	103,473	112,732
44,393	68,125	-	112,518	103,473

Section B Balance sheet Unrg5trithd Incomtt Endowment T1 this Totsl last funds funds Fixed assets Intangible assots Tangible assets Herltage assèts Investments F01 F02 F03 F04 F05 (Note 15) (Noto 141 (Note 16) {Note ln Total ffxed assets 69.932 69,932 69.932 69.932 69,932 69,932 Current assets Stocks (Note 18 Debtors (Note 19> Investments (Note 17.4> ash at bank and In hand (Note 24) Totol ¢uffent assets B10 2.866 4,713 3,437 2,715 4.713 41.488 49.067 37,059 43,211 49,067 Creditors: amounts falllng due wlthln one year (Note 20) Bt1 6.481 6,481 9.670 Net current assets/(Ilabllltles) B12 42.586 42,586 33.541 Total assets less ¢uffent Ilabllftles 813 112.518 103.473 Creditors: amounts falllng duo aftér one ygar (Note 20) Provisions for Ilabllltlès B14 B15 Total net assets or Ilabllltles Funds of the Charity Endowment funds (Note 27) Restrided income funds IN¢Ae 27) Unrestrlcted funds Revaluatlon reserve B16 112.518 112,518 103.473 B17 B18 68.125 44.393 68,125 44.393 68,125 35,348 819 Total funds B21 112.518 112,518 103,473 SkJwl by one or two trustees on behall of all the trustees Datg of approval ddl Print Name Michael Gadd CC17a IExi*ll 1410212023

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities
• and with * preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
• and with * the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by  FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

*applicable", if appropriate:*
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. Disclosure of any uncertainties that make the going concern assumption doubtful; An explanation as to those factors that support the conclusion that the charity is a going concern;	*Not applicable*
	*Not applicable*
	*Not applicable*

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes No		* -Tick as appropriate

Please disclose:

*Please disclose:*
*(i) the nature of the change in accounting policy;*	*No changes*
*(ii) the reasons why applying the new accounting policy* *provides more reliable and more relevant information;* *and*	*N/A*
*(iii) the amount of the adjustment for each line affected* *in the current period, each prior period presented and* *the aggregate amount of the adjustment relating to* *periods before those presented, 3.44 FRS 102 SORP.*	*N/A*

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No		* -Tick as appropriate	* -Tick as appropriate

*Please disclose*	:
*(i) the nature of*	*any chan*	*ges;*	*Not applicable*
*(ii) the effect of* *assets and liabi*	*the chan* *lities for t*	*ge on income and expense or* *he current period; and*	*Not applicable*
*(iii) where pract* *more future per*	*icable, th* *iods.*	*e effect of the change in one or*	*Not applicable*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No		* -Tick as appropriate

Please disclose:

*Please disclose:*
*(i) the nature of the prior period error;*	*Not applicable*
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*	*Not applicable*
*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*	*Not applicable*

CC17a (Excel)

14/02/2023

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change No changes in accounting policies in accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

CC17a (Excel)

14/02/2023

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.	Yes No N/a	Yes No N/a	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	

2.4 ASSETS Intangible fixed assets Heritage assets Debtors (including trade debtors and loans receivable) are measured on initial recognition at Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. Basic financial instruments Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 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 floor areas, or per capita, staff costs by the time spent and other costs by their usage. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Investment gains and losses Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. These are capitalised if they can be used for more than one year, and cost at least Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date	Yes No N/a	Yes No N/a	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
	

	10,000.00
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a

( g ) g Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,  they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and Yes No N/a Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and investments cash equivalents with a maturity date of less than one year held for investment purposes rather  than to meet short term cash commitments as they fall due. Yes No N/a They are valued at fair value except where they qualify as basic financial instruments. 

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations andgifts 2,118- - 2,11813,031 Gift Aid 118- - 118- Legacies - - - - - General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - Donatedgoods,facilities and services - - - - - Other 2,928 - - 2,928 - Total 5,164 - - 5,164 13,031 Memberships subscriptions which gives a member the right to buy services or other benefits 2,870- - 2,8702,180 - - - - - - - - - - Other - - - - - Total 2,870 - - 2,8702,180 Bar sales 46,215- - 46,215 37,192 Fundraisingevents 52,174 - -52,174 18,241 COVID-19 Government Grants 2,667 - - 2,667 24,023 Other - - - - - Total 101,056 - - 101,05679,456 Interest income 31 - -31 10 Dividend income - - - - - Rental and leasingincome - - - - - Other - - - - - Total 31 - -31 10 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Other - - - - - Total - - - - - 109,121 - - 109,121 94,677 Other information: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income: Analysis Donations and legacies: Charitable activities:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations andgifts	2,118	-	-	2,118	13,031
	Gift Aid	118	-	-	118	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	2,928	-	-	2,928	-
	Total	5,164	-	-	5,164	13,031

	Memberships subscriptions which gives a member the right to buy services or other benefits	2,870	-	-	2,870	2,180
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	2,870	-	-	2,870	2,180

	Bar sales	46,215	-	-	46,215	37,192
	Fundraisingevents	52,174	-	-	52,174	18,241
	COVID-19 Government Grants	2,667	-	-	2,667	24,023
	Other	-	-	-	-	-
	Total	101,056	-	-	101,056	79,456

	Interest income	31	-	-	31	10
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	31	-	-	31	10

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		109,121	-	-	109,121	94,677

All income in the prior year was unrestricted except for: (please provide description and amounts)		N/A
Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.
		N/A

		N/A

CC17a (Excel)

14/02/2023

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

N/A

CC17a (Excel)

14/02/2023

CC17a (Excdl 10 1410212029

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

This year £ Description	This year £ Description	This year £ Description
Chichester District Council grant		2,667
		-
		-
		-
Total Description		2,667
		Last year £
Chichester District Council COVID-19 grant		20,385
Furlough grant		3,638
		-
		-
Total 24,023 Thisyear Lastyear		24,023
None	None
Thisyear Lastyear
None	None

CC17a (Excel)

14/02/2023

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-				-
Operating membership schemes and social lotteries	-	-	-	-				-
Staging fundraising events	30,617	-	-	30,617	11,973			11,973
Fudraising agents	-	-	-	-				-
Operating charity shops	-	-	-	-				-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-				-
Advertising, marketing, direct mail and publicity	-	-	-	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	37,618	-	-	37,618	32,818			32,818
Investment management costs:	-	-	-	-				-
Portfolio management costs	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on raising funds	68,235	-	-	68,235	44,791	-	-	44,791
Expenditure on charitable activities:
Repairs and maintenance	6,671	-	-	6,671	6,602	-	-	6,602
Green drainage project	-	-	-	-	33,403	-	-	33,403
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	6,671	-	-	6,671	40,005	-	-	40,005
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
Telephone	462	-	-	462	274	-	-	274
Post and stationery	-	-	-	-	-	-	-	-
Skysubscriptions and TV licence	4,807			4,807	2,311			2,311
Insurance	4,093			4,093	3,356			3,356
Sundry	1,950			1,950	2,507			2,507
Subscriptions	1,408			1,408	1,549			1,549
Accountancy	1,912			1,912	3,475			3,475
Bookkeeping	483			483	460			460
Stocktakingfees				-				-

CC17a (Excel)

14/02/2023

Rates and electricity	7,952			7,952	3,933			3,933
Cleaning	245	-	-	245	100	-	-	100
Bank charges	1,858	-	-	1,858	1,175	-	-	1,175
Total other expenditure TOTAL EXPENDITURE	25,170	-	-	25,170	19,140	-	-	19,140
	100,076	-	-	100,076	103,936	-	-	103,936

Other information:

Analysis of expenditure on charitable activities

Analysis of expenditure on charitable Other information:	activities	activities	activities	activities
	Thisyear				Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Activity1	-	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-

CC17a (Excel)

14/02/2023

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination 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. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	1,300	1,250
	-	-
	-	-
	612	975

CC17a (Excel)

14/02/2023

Section C Notes to the accounts (cont)

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

This year: Last year: Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme) Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party	This year £	Last year £
	16,981	17,233
	-	-

	-	-
	16,981	17,233

	N/A

	N/A

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000	TRUE	TRUE

Band	Number of employees
	This year -	Last year -
£60,000 to £69,999
£70,000 to £79,999	-	-
£80,000 to £89,999	-	-
£90,000 to £99,999	-	-
£100,000 to £109,999	-	-

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.
	Thisyear	Lastyear
	£	£
	-	-

CC17a (Excel)

14/02/2023

11.2 Average head count in the year

The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	5	6
Total	5	6

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment Please state the legal authority or reason for making the payment	This year	N/A
	Last year	N/A

	This year	N/A
	Last year	N/A

Please state the amount of the payment (or value of any waiver of a right to an asset)	Thisyear	Lastyear
	£ -	£ -

CC17a (Excel)

14/02/2023

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

The nature of the payment (cash, asset etc.) Total amount of payment Please state the accounting policy for any redundancy or termination payments The extent of redundancy funding at the balance sheet date	Thisyear	Lastyear
	£ -	£ -

	N/A	N/A

	Thisyear	Lastyear
	£ -	£ -

	N/A	N/A

CC17a (Excel)

14/02/2023

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
69,932	-	-	-	-	69,932
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
69,932	-	-	-	-	69,932

	N/A

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year: Analysis of investments Cash or cash equivalents Investment properties Listed investments Other investments Total Social investments Grand total (Fair value at year end+Cost less impairment)	- - Cost less impairment - - Fair value at year end £ - £ 69,932 - - - -	- - Cost less impairment - - Fair value at year end £ - £ 69,932 - - - -	- - Cost less impairment - - Fair value at year end £ - £ 69,932 - - - -

	Fair value at year end	Cost less impairment
	£	£
	69,932	-
	-	-
	-	-
	-	-
	-	-
	69,932	-
	69,932

Last year: Analysis of investments

Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total

Grand total (Fair value at year end+Cost less impairment)


Fair value at year end	Cost less impairment
£	£
69,932	-
-	-
-	-
-	-
-	-
69,932	-
69,932

CC17a (Excel)

14/02/2023

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements	Thisyear	Lastyear

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments	This year		Last year
	£		£
Cash or cash equivalents		-		-
Listed investments		-		-
Investment properties		-		-
Social investments		-		-
Other investments		-		-
Total		-		-
17.5 Guarantees

17.5 Guarantees
	Thisyear	Lastyear
Please provide details and amount of any guarantee made to
or on behalf of a third party
Name of the entity or entities benefitting from those
guarantees
Please explain how the guarantee furthers the charity's aims

CC17a (Excel)

14/02/2023

17.6 Concessionary loans

*Description*	*Description*	This year £	Last year £
		-	-
		-	-
		-	-
		-	-
*Total*		-	-

*Description*		This year £	Last year £
		-	-
		-	-
		-	-
*Total*		-	-

This year		Last year







Thisyear		Lastyear
Valued at market value	Valued at market value
Valued at market value	Valued at market value
N/A	N/A

CC17a (Excel)

14/02/2023

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

activities.
For distribution For resale For distribution For resale £ £ £ £ £ Charitable activities: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Other trading activities: *Opening* - 3,437 - - - *Added in period* - 20,066 - - - *Expensed in period* - - 20,637 - - - *Impaired* - - - - - *Closing* - 2,866 - - - Other: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Total this year - 2,866 - - - *Total previous year* - 3,437 - - - Work in progress 18.2 Please specify the carrying amount of any stocks pledged as security for liabilities Stock Donated goods This year Last year £nil £nil £ £	Stock		Donated goods		Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	3,437	-	-	-
	-	20,066	-	-	-
	-	- 20,637	-	-	-
	-	-	-	-	-
	-	2,866	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	2,866	-	-	-
	-	3,437	-	-	-

		This year		Last year
		£		£
		£nil		£nil

CC17a (Excel)

14/02/2023

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors

Total

This year £	Last year £
0	0
1,000	0
1,861	1,469
1,852	1,246
4,713	2,715

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Prepayments and accrued income Other debtors Total Trade debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

14/02/2023

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
3,078	3,289	-	-
-	-	-	-
3,181	5,441	-	-
71	940	-	-
151	-	-	-
6,481	9,670	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Thisyear	Lastyear	Lastyear
*N/A*	*N/A*

	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

14/02/2023

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	-	-
	-	-
	41,488	37,059
	-	-
	41,488	37,059

CC17a (Excel)

14/02/2023

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Restricted fund	R	Enhancement of pavillion	68,125	-	-	-	-	68,125
The New Pavilion Fund	U	New pavilion	-	-	-	18,000	-	18,000
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	U	General fund	35,348	109,121	- 100,076	- 18,000	-	26,393
Total Funds			103,473	109,121	- 100,076	-	-	112,518

CC17a (Excel)

14/02/2023

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Restrictedfund	R	Enhancement ofpavillion	68,125	-	-	-	-	68,125
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	U	General fund	44,607	94,677	- 103,936	-	-	35,348
Total Funds			112,732	94,677	- 103,936	-	-	103,473

CC17a (Excel)

14/02/2023

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

Thisyear
	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

Last year

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

This year

Planned use	Purpose of the designation	Amount
New Pavilion	Fund for the new pavilion	18000

Last year

Planned use Purpose of the designation Amount

CC17a (Excel)

14/02/2023

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£	£	£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£		£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

CC17a (Excel)

14/02/2023

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		*FALSE*

Type of expenses reimbursed	This year	Last year
	£	£
Travel	-	49
Subsistence	-	-
Accommodation	-	-
Other (please specify): Golf day expenses	100	-
Repairs	-	71
TOTAL	100	120
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
	1	2

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

14/02/2023

Last year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

14/02/2023

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ members of

Wisborough Green Sports CIO

On accounts for the year ended Set out on pages	31/10/2022	Charity no (if any)	1179541

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/10/2022.

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report 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 I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination 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.

Signed: Date: 20/03/2023 Name: Marti Stenton Relevant professional ACA qualification(s) or body (if any): Address: Morris Palmer Limited, Barttelot Court Barttelot Road, Horsham West Sussex, RH12 1DQ

Oct 2018

IER

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 .

Oct 2018

IER