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2021-12-31-accounts

ParGolf International Foundation

Trustees Annual Report for the year ended 31 December 2021.

The Trustees present their report and accounts for the initial period to 31 December 2021.

Charity Information:

ParGolf International Foundation was registered by the Charity Commission on 7 December 2018.

Registration number: 1181041

Principal office:

c/o 8 Manor Farm, Farm Lane, South Littleton, Evesham, Worcestershire WR118UA

The Trustees serving during and since the period end were as follows: A M Jones-resigned 2 September 2021

K I McCartney

M R Ramsdale-appointed 20 June 2022

C P Tracey-resigned 31 May 2022

J P Yapp

Charitable objectives and activities

The objects of this Charity are for the public benefit, to promote the playing of golf as a means of:

Structure, governance, and management

ParGolf International Foundation is constituted as a Charitable Incorporated Organisation (constitution document dated 7 December 2018) and set up by three Trustees. The Trustees manage the Charity and appoint new Trustees up to a maximum of ten in number. Trustees must be a natural person and have the skill knowledge and experience for the effective administration of the Charity.

New Trustees are appointed for fixed three-year terms and undergo an orientation to brief them on their legal obligations under charity law, the constitution, objectives, and decision-making processes.

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ParGolf International Foundation

Trustees Annual Report for the year ended 31 December 2021.

Structure, governance, and management continued

Grant making policy

This charity primarily promotes its objects through grant funding organisations (predominantly England) whose operations involve golf and are aligned with the charity’s purposes. Decisions to grant fund organisations are made by the Trustees.

The Trustees had appointed a Chief Executive to manage the business and operation of the Charity but as a result of the charity inactivity this agreement has been terminated by mutual consent.

Achievement and Performance

The Charity has been dormant since set up to 31 December 2021 with set up costs and small administrative expenses of £10136 incurred. Some set up costs have been waived by the supplier of those costs. There has been no income and set up/administrative costs have been funded by supporters of the Charity who will be repaid once funds are generated.

The small number of Golf related (and other) events to raise funds were abortive in 2021, due to Covid 19 but with no loss to the Charity. The Trustees have due regard for their responsibilities to the Charity Commission to deliver public benefit within the objectives.

Going concern and plans for future periods .

The Trustees are well aware of the deficit on set-up, which in normal circumstances would have been a planned short-term issue, as anticipated activity to date to generate funds would have paid off set-up costs and the Charity would have started making grants to satisfy its objectives. Covid-19 has significantly further interrupted the process in 2021, meaning that plans for income generation and operational activity are to be put back yet again. The Trustees have reviewed the position and consider that operational activity is unlikely in 2022 and may result in the closure of the charity unless funding to clear set up costs can be found in 2022.

Reserves Policy

The Charity does not currently have a reserves policy as it is not fully operating, but Trustees are aware that some funds need to be retained where:

By order of the Trustees

6 July 2022

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ParGolf International Foundation

Receipts and Payments accounts

For year ended 31 December 2021.

Total
Funds
£
Receipts 0
Asset and Investment sales 0
Total Receipts 0
Payments 0
Asset and Investment purchases 0
Total Payments 0
cash funds on charity registration 0
cash funds at 31 December 2021 0

Statement of assets and liabilities at 31 December 2021

Total
Funds
£
Cash Funds 0
Other monetary assets 0
Investments 0
Assets retained for the charities own use 0
Liabilities: for set-up and small admin costs -10136
Deficit -10136
signed on behalf of the Trustees
6 July 2022

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ParGolf International Foundation

Notes to Receipts and payments accounts and Statement of assets and liabilities for the year ended 31 December 2021.

1) Accounting Policies

Basis of preparation

The Charity was dormant from its formation,7 December 2018 to 31 December 2021 and under section 133 of the Charities Act 2011 has elected to prepare ‘receipts and payments accounts’ only.

2) Going Concern

As shown in the Trustees Annual Report, the Trustees are well aware of the deficit on set-up, which in normal circumstances would have been a planned short-term issue, as anticipated activity to date to generate funds would have paid off set-up costs and the Charity would have started making grants to satisfy its objectives. Covid-19 has significantly further interrupted the process in 2021, meaning that plans for income generation and operational activity are to be put back yet again. The Trustees have reviewed the position and consider that operational activity is unlikely in 2022 and may result in the closure of the charity unless funding to clear set up costs can be found in 2022.

3) Trustees’ expenses

The Charity has accrued no cash in the period 7 December 2018 to 31 December 2021 and Trustees have received no cash or benefits in this period.

4) Audit or Independent examination

The Charity has income of less than £25,000 so does not require and audit or independent examination.

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