## **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 Tn￿tee$ 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** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**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 3 ## **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 4 ## **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 8 **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 9 CC17a (Excdl 10 1410212029 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**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 11 ## **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 12 |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 13 ## **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 14 ## **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 15 **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 16 ## **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 17 **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**
Carrying (fair) value at beginning of
period
69,932
**Add:**additions to investments during
period*
-
**Less:**disposals at carrying value
-
**Less: impairments**
-
**Add: Reversal of impairments**
-
**Add/(deduct):**transfer in/(out) in the
period
-
**Add/(deduct):**net gain/(loss) on
revaluation
-
Carrying (fair) value at end of year
69,932
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|**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 18 ## **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 19 ## **17.6 Concessionary loans** |**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**Please provide information about the**
**significance of investments to the charity's**
**financial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage financial risk.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**|**_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 20 **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 21 ## **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 22 ## **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** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**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.**_ |**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
|
**Thisyear**|**Lastyear**|**Lastyear**| |---|---|---|---| ||**_N/A_**|**_N/A_**|| ||||| |||**This year**
**£**|**Last year**
**£**| |||-|
-| |||-|
-| |||-|
-| |||-|
-| CC17a (Excel) 14/02/2023 23 ## **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 24 **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 25 **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** _**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**
**£**| |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 26 ## **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 27 **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.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**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** _**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.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**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 ## **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_**|**_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 29 ## **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_**|**_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 30 ## **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** 1 **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** 2 **IER**