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2023-12-31-accounts

EALING CROQUET CLUB A Charitable Incorporated Organisation Registered Charity Number 1180927

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDING 31 DECEMBER 2023

EALING CROQUET CLUB A Charitable Incorporated Organisation Registered Charity Number 1180927

CONTENTS

Page
Report of the Chair of Trustees 3
Trustees’ Report 4-7
Independent Examiner’s Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Accounts 11-14

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EALING CROQUET CLUB A Charitable Incorporated Organisation Registered Charity Number 1180927

REPORT OF THE CHAIR OF TRUSTEES

The most momentous news to impart, although it falls outside the period covered by this report, is that we have now signed a lease with the Council, for a 15-year term. This is a very significant development for the club, giving us security of tenure for the site and allowing us to plan for the future with confidence. My thanks to the Council for their ongoing support in helping us achieve this goal.

On the lawns it was another busy and successful year, with the club competing in a wide range of Croquet England and Croquet South East competitions and leagues, across both Association and Golf Croquet. Club members also competed with considerable success as individuals in tournaments around the country.

An intrepid team ventured much further afield, to Latvia to compete in the inaugural GC European Club League. This proved a memorable adventure, not least because they won the heat, gaining a place in the final at Roehampton.

Our AC Advanced tournament attracted its usual strong field, and the GC B- and C-Level tournaments were well supported. We hosted a Croquet South East Short Croquet tournament for the first time, and this proved a great success, helped by the baking hot October weather. We also hosted the AC Mary Rose final.

The Charity One-Ball heat was great fun as usual, and raised funds for the UN Refugee Agency UNHCR. We retained the Lloyd-Pratt Mallet in our annual friendly against High Wycombe, the result coming down to a shoot-out at the peg when the match scores were tied.

The biggest event, however, was the Association Croquet World Championships, for which we hosted three days of block play and two days of the Plate, featuring many of the world’s top players. Our lawns were widely complimented, and our hospitality praised, as it was for all the tournaments and matches we hosted. My thanks to everyone who helped make the Worlds such a success, and to all members for giving up use of the lawns for a week.

We ran two public coaching courses at the start of the season to drive recruitment, in addition to our regular Pay & Play programme. We hired out the club for a number of successful events, and trialled Yoga on the Lawns as an unusual early morning activity.

We secured an Ealing Futures Improving Access grant plus our own fundraising match for the work on improving access to the lawns. Heathrow Community Trust awarded us a grant of £14,900, and the Orbis Buchanan employee programme gave us a second grant, of £4,000, both of which were carried forward for work on the pavilion in 2024. Croquet England gave us a grant towards the purchase of our mower, which has made us less reliant on the whims of contractors, as well as saving us a significant amount of money. Our smart new sign outside the pedestrian gate was partly funded by winning the CqE Opening doors competition.

The pavilion received a fresh coat of green paint, thanks to a generous donation by a local business. We refreshed our website, comprehensively rewriting the content.

As always, none of this could have been achieved without the efforts of so many members who contribute in so many ways – far too many for me to be able to list them individually. My thanks to everyone who helps makes the club a success, with a well-earned reputation for being friendly and welcoming.

Simon Tuke Chair

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EALING CROQUET CLUB A Charitable Incorporated Organisation Registered Charity Number 1180927

TRUSTEES’ REPORT

The Trustees are pleased to present their annual report together with the financial statements of the Charitable Incorporated Organisation for the year ending 31 December 2023.

In preparing these accounts the Trustees have adopted the provisions of Accounting and Reporting by Charities: Statements of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

INCORPORATION

In 1988, a members’ croquet club named “Ealing Croquet Club” was formed as an Unincorporated Association (“the Association”). In June 2018, at an Extraordinary General Meeting (“EGM”), the members attending unanimously agreed to apply to the Charity Commission for Charitable Incorporated Organisation (“CIO”) status.

Ealing Croquet Club was granted CIO status and entered in the register of charities of the Charity Commission on 30th November 2018. The CIO’s governing document is its constitution. The working name of the CIO is “Ealing Croquet Club” (ECC). On 22nd January 2019, the CIO took on the assets and liabilities of the Association.

The Association had an unwritten arrangement with Ealing Council (‘the Council”) to have the exclusive use of a site in Lammas Park comprising three lawns and two buildings. The Council agreed to carry on the arrangement with the CIO. The CIO and the Council continued negotiation about the future arrangements during the year, concluding in taking on a new lease for the site in 2024.

The CIO continues to operate a membership structure. Membership is open to all, with subscriptions levied in order to finance operating costs and ongoing development of the facilities. In recent years, we have been exploring other models of participation in croquet activities to allow the facility to be opened up to be enjoyed by the whole community, including running regular public Pay & Play sessions during the summer months and hosting private group bookings and community group events.

OBJECTIVES AND ACTIVITIES

The primary purpose of the CIO as set out in the governing document is to promote community participation in healthy recreation by the provision of facilities for playing croquet. To this end, the CIO maintains and manages sports facilities comprising croquet lawns and the organising of sporting activity including coaching and competitions.

STRUCTURE GOVERNANCE AND MANAGEMENT

We refer to the Chair’s report for a note of the club’s achievements in the past year.

The Trustees meet at four formal meetings throughout the year, and regular contact or additional meetings if necessary in between. The day to day operations of the club are delegated to an Executive Committee of volunteer officers made up from the membership covering the areas of:

The minimum number of Trustees is three and the maximum number is twelve. The Trustees have no beneficial interest in the company other than as playing members. The Trustees are satisfied that all our systems are compliant with the requirements of the Charity Commission.

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EALING CROQUET CLUB A Charitable Incorporated Organisation Registered Charity Number 1180927

PUBLIC BENEFIT

As Trustees, we have regard to the Charity Commission’s public benefit guidance and have taken it into account in all decision-making. We are fully aware of our place in the wider community, and believe that we have complied with our duty to have regard to the published guidance on public benefit. Membership is open to all, including those with restricted ability to pay, and we continue to develop our programme of croquet sessions for children and young adults with special educational needs.

FINANCIAL REVIEW

The Statement of Financial Activities showed a net surplus for the year of £30,491 (2022: £20,319), of which £12,300 (2022: £13,735) is unrestricted, and total reserves stand at £86,298 (2022: £55,807) of which £23,447 are general unrestricted reserves (2022: £48,938), after having set aside £37,836 in designated funds for known future commitments in relation to essential renovations and repairs of the Pavilion, legal and other costs of taking on the lease for the site, and matched funds for expenditure covered by Restricted funds (2022: nil).

The CIO is primarily funded by membership fees from signed up, playing members, with additional income streams from guest fees, tournaments, public sessions and groups and community events at the club.

Following the reduction of members during the pandemic, membership continued to grow steadily from 81 to 97 at the end of the year, and as a result membership income increased from prior year. During 2023 the club continued to run public Pay & Play sessions throughout April to September, and extended group events for public and community organisations, including groups with disabilities.

Hosting the Association Croquet World Championships block play increased income from Tournaments and related expenditure.

The agreement for the temporary hire of part of the upstairs of the Pavilion which began in 2021 was extended in 2023 and continued for the full year, and the trading agreement with the Council and Bean ‘n’ Scone to operate their mobile coffee trike from the site which began in 2022 continued, as well as some smaller hires for storage facilities for other sporting groups which operate in the park.

The CIO was also successful in securing a number of restricted grants, most notably a further grant of £4,000 from the Orbis Buchanan employee programme, and a grant totalling £14,900 from the Heathrow Community Trust split over the 2023 and 2024 financial years to fund taking forward development proposals for the site.

Expenditure on lawn maintenance continued at a reduced level as we continued to make our planned move towards greater self-sufficiency on lawn mowing going into 2023, which included the purchase of a mower and storage units which are held as tangible fixed assets. Additional spending on croquet equipment in preparation for hosting the Association Croquet World Championships block play, and on our website refresh increased spending in other areas.

FUTURE PLANS

Going forward we will continue to seek to secure the long-term future of the club in negotiation with the Council, continue with sustainable arrangements for the maintenance of the lawns and increase club membership, offering pathways from social through to competitive play to suit all members. As part of our development plans we are also committed to encouraging wider participation in croquet and wider use of the facilities, to open the site up to the whole community, within the resources we have available to us.

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EALING CROQUET CLUB A Charitable Incorporated Organisation Registered Charity Number 1180927

RESERVES POLICY

We have ambitious long-term plans to invest in and develop the site to secure our future, and the future of croquet in the park, and are in negotiations with the council for a new long lease as part of this planning. Projects of this nature carry a high element of risk and additional cost and we are building our reserves to cover legal & professional costs plus contingency cover for the proposed development works. The balance is held to cover ongoing minor building repairs, and unexpected one-off expenditure on lawns and equipment, or periods of closure as experienced during the pandemic.

RELATED PARTIES

During the year there were no related party transactions.

PAY POLICY FOR SENIOR MANAGEMENT STAFF

The club is run and managed solely by members of the croquet club acting on a voluntary basis.

RISK MANAGEMENT

The Trustees have a risk management strategy that incorporates:

REFERENCE AND ADMINISTRATIVE DETAILS

TRUSTEES

Simon Tuke (Chair) Lindy Jordan (Treasurer) David Whitestone Simon Turner (appointed 3 May 2023; resigned 18 August 2024)

Registered Address: 1, Clerkenwell Green, London EC1R 0DE

Operating Address: The Pavilion Lammas Park, Culmington Rd, London, W5 5JH

Bankers: Lloyds Bank, 25 Gresham Street, London, EC2V 7HN.

Independent Examiner: Anthony Simkin FCA

Recruitment and appointment of Trustees

New Trustees will be elected by the existing Board to address key areas and skill gaps identified. All new Trustees will receive an induction on joining the Board.

OUR VOLUNTEERS

During the year volunteers gave over many hours to help support the work of the CIO in a wide range of roles, including:

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EALING CROQUET CLUB A Charitable Incorporated Organisation Registered Charity Number 1180927

We are grateful to all members who give their time to assist in these and other roles to support the smooth running of the club.

AUDIT AND INDEPENDENT EXAMINATION

As a charity registered as a body corporate under Part 11 of the Charities Act 2011 the CIO is not required to undertake an audit either under the Charities Act or by nature of its governing document, however an independent examination is required due to our gross income being more than £25,000 in the financial year, with which we have duly complied.

APPROVAL

This report was approved by the Board and signed on its behalf by:

R L Jordan (Treasurer) Trustee

20 October 2024

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EALING CROQUET CLUB A Charitable Incorporated Organisation Registered Charity Number 1180927

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF EALING CROQUET CLUB FOR THE YEAR ENDING 31 DECEMBER 2023

I report on the unaudited financial statements of the CIO for the year ending 31 December 2023 as set out on pages 9 to 14.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND THE INDEPENDENT EXAMINER

The Trustees are responsible for the preparation of the financial statements. The Trustees consider that an audit is not required for this period and have chosen to complete an independent examination.

Having satisfied myself that the CIO is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

BASIS OF INDEPENDENT EXAMINER’S REPORT

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER’S STATEMENT

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

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

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

----------------------------------------------Date: 20 October 2024 Anthony N Simkin FCA

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EALING CROQUET CLUB A Charitable Incorporated Organisation Registered Charity Number 1180927

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDING 31 DECEMBER 2023

Notes Unrestricted Restricted Total Total
Funds Funds Year
ending
31.12.23
Year
ending
31.12.22
£ £ £ £
Income
Grants and donations 449 19,393 19,842 8,217
Income from charitable activities 2 19,422 - 19,422 15,449
Income from other trading activities 3 12,191 - 12,191 11,643
Other income 610 - 610 -
Total Income 32,672 19,393 52,065 35,308
Expenditure
Expenditure on charitable activities 4 15,490 4,227 19,717 12,391
Expenditure on other trading activities 5 1,857 - 1,857 2,598
Total Expenditure 17,347 4,227 21,574 14,989
Net income for theyear 15,325 15,166 30,491 20,319
Transfers between funds 9 (3,025) 3,025 - -
Net movement in funds for theyear 12,300 18,191 30,491 20,319
Reconciliation of Funds
Total funds bought forward 48,983 6,824 55,807 35,488
Total funds carried forward 61,283 25,015 86,298 55,807

TOTAL RECOGNISED GAINS AND LOSSES

The CIO has no recognised gains or losses other than the above movement in funds for the above financial periods.

The notes on pages 11 to 14 form part of these accounts.

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EALING CROQUET CLUB A Charitable Incorporated Organisation Registered Charity Number 1180927

BALANCE SHEET AS AT 31ST DECEMBER 2023

Notes Total Total
31.12.23 31.12.23 31.12.22
£ £ £
Fixed Assets 7 5,561 -
Current Assets
Debtors 318 397
Cashat bankandin hand 86,548 57,481
86,866 57,878
Current Liabilities
Accruals (4,900) (989)
Deferred income (107) (250)
Key deposits &refundsheld (1,122) (832)
Total Creditors falling due within one year 8 (6,129) (2,071)
Net Current Assets 80,737 55,807
Net Assets 86,298 55,807
The Funds of the Charity
Unrestricted Funds
General Funds 23,447 48,983
DesignatedFunds 37,836 -
Total Unrestricted Funds 9 61,283
Restricted Funds 9 25,015 6,824
Total Charity Funds 86,298 55,807

These accounts are for circulation to the members of the CIO.

These accounts were approved by the Trustees on 20 October 2024 and were signed on their behalf by:

………………………………………………

R L Jordan (Treasurer)

The notes on pages 11 to 14 form part of these accounts.

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EALING CROQUET CLUB A Charitable Incorporated Organisation Registered Charity Number 1180927

NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 31 DECEMBER 2023

1. ACCOUNTING POLICIES

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Allocation of support costs

Support costs relate to those functions that assist the work of the CIO. Support costs include costs of running and maintaining the club which support the CIO’s programmes and activities.

The unrestricted funds comprise those monies, which may be used toward meeting the charitable objectives of the CIO at the discretion of the Trustees.

1.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term cash deposits.

1.9 Tangible Fixed Assets Tangible fixed assets are stated at cost less depreciation. Individual fixed assets costing £1,000 or more are capitalised at cost. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings – 20% straight line basis

Equipment – 33.3% straight line basis

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EALING CROQUET CLUB A Charitable Incorporated Organisation Registered Charity Number 1180927

2. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted Restricted Year ending
31.12.23
Year ending
31.12.22
£ £ £ £
Membershipfees 13,046 - 13,046 10,480
Guest fees 312
-
312 512
Tournament income 2,982 - 2,982 766
Public and CommunityEvents 2,824 - 2,824 2,978
Other Lawn hire 258 - 258 713
Total 19,422 - 19,422 15,449

3. INCOME FROM OTHER TRADING ACTIVITIES

----- Start of picture text -----
£ £ £ £
Club clothing sales 1,027 - 1,027 53
Pavilion and other clubhouse hires 8,409 - 8,409 8,810
Trading agreements 2,755 - 2,755 2,780
- - - -
Fundraising events
Total 12,191 - 12,191 11,643
----- End of picture text -----

4. EXPENDITURE ON CHARITABLE ACTIVITIES

----- Start of picture text -----
£ £ £ £
-
Membership costs 1,077 1,077 1,004
Equipment, repairs and renewals 3,349 2,212 5,561 266
Lawn maintenance 6,785 - 6,785 6,882
-
Other running expenses 2,611 2,611 1,404
Tournaments 1,047 - 1,047 308
Public and Community Events 552 - 552 1,024
Other Lawn hire 70 - 70 183
Legal & professional - 1,060 1,060 -
Miscellaneous - 955 955 -
Total 15,490 4,227 19,717 11,070
----- End of picture text -----

5. EXPENDITURE ON OTHER TRADING ACTIVITES

£ £ £ £
Club clothingsales 1,077 - 1,077 93
Tradingagreements 780 - 780 2,506
Total 1,857 - 1,857 2,598

6. STAFF COSTS, TRUSTEES REMUNERATION AND EXPENSES, AND COST OF KEY MANAGEMENT PERSONNEL

The charity employed 1 part time staff on an average of 2 hrs per week to support the delivery of public Pay & Play sessions during the summer season.

There were no employees who earned in excess of £60,000 in the year (2022: none)

None of the Trustees received any remuneration during the period. No personal expenses were reimbursed to the Trustees.

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EALING CROQUET CLUB A Charitable Incorporated Organisation Registered Charity Number 1180927

7. TANGIBLE FIXED ASSETS

----- Start of picture text -----
Fixtures &
Fittings Equipment Total
£ £ £
COST
As at 1 January 2023 - - -
Additions during the year 3,966 3,393 7,359
As at 31 December 2023 3,966 3,393 7,359
DEPRECIATION
As at 1 January 2023 - - -
Charge for the year 761 1,037 1,798
As at 31 December 2023 761 1,037 1,798
NET BOOK VALUES
As at 31 December 2022 - - -
As at 31 December 2023 3,205 2,356 5,561
----- End of picture text -----

8. CREDITORS: Amounts falling due within one year

2023 2022
£ £
Accruals 4900 989
Deferred income 107 250
KeyDeposits and refunds held on account 1122 832
TOTAL CREDITORS DUE WITHIN ONE YEAR 6,129 2,071

Deferred income relates to membership and facility hire fees received in advance.

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EALING CROQUET CLUB A Charitable Incorporated Organisation Registered Charity Number 1180927

9. MOVEMENT IN FUNDS

----- Start of picture text -----
Balance at Transfers Balance at
between
31.12.22 Income Expenditure 31.12.23
funds
£ £ £ £ £
Unrestricted funds
General funds 48,983 32,672 17,347 (40,861) 23,447
Designated funds
Site Development: Essential repairs - 14,540 14,540
Improving Access grant match - 3,876 3,876
Lease legal costs - 13,920 13,920
Lease deposit - 5,500 5,500
Total Designated funds - - - 37,836 37,836
Total Unrestricted Funds 48,983 32,672 17,347 (3,025) 61,283
Restricted funds
Site Development grants 3,975 12,940 1,060 - 15,855
SEN Croquet and wellness grant 2,106 - 14 - 2,092
Opening doors on Croquet 379 - 393 14 -
Improving Access grant - 3,723 1,029 - 2,694
Mower grant - 2,730 1,732 3,011 4,009
Inclusion Programme 365 - - - 365
Total Restricted funds 6,824 19,393 4,227 3,025 25,015
TOTAL FUNDS 55,807 52,065 21,574 - 86,298
----- End of picture text -----

Unrestricted funds:

Restricted funds: Restricted funds represents grants & donations received in support of the Development of the site, trials of croquet and wellness sessions for children and young people with SEN (special educational needs), improved signage for the site and Pay & Play sessions under the Croquet Association’s Opening Doors agenda, and towards the club’s Inclusion activities.

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