BRIGHTON PHOENIX ATHLETICS AND TRIATHLON CLUB
(Registered charity 1183179)
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
Contents
| Contents | |
|---|---|
| Page | |
| Legal and administrative information | 1 |
| Trustees’ report | 2-3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6-8 |
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
Legal and administrative information
| Charity Number Business address Trustees Bankers Website Date of registration Organisation Type |
1183179 12 Lloyd Road Hove BN3 6NL Michael Townley Josh Guilmant Darryl Hards Malcolm Kemp Barclays Bank plc http://www.brightonphoenix.org.uk 29 April 2019 Charitable Incorporated Organisation (CIO) |
|---|---|
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
Trustees’ Report
for the year ended 31 December 2023
The Trustees present their annual report and the financial statements for the year ended 31 December 2023. The trustees who served during the year and up to the date of this report are set out on Page 1.
Structure, governance, and management
Board of Trustees
The Board of the Charity, Brighton Phoenix Athletics and Triathlon Club, consists of the four trustees as follows:
-
Michael Townley (Chair)
-
Josh Guilmant (Vice-Chair)
-
Darryl Hards (Treasurer)
-
Malcolm Kemp (Director of Coaching)
Committee Members
In addition, a sub-committee of the Board exists which is responsible for the day-to-day operations of the Club and is made up of the following members:
-
Michael Townley (Chair)
-
Josh Guilmant (Vice-Chair)
-
Darryl Hards (Treasurer)
-
Malcolm Kemp (Director of Coaching)
-
Kirsty Bunning (Club Secretary)
-
Chelsey Powderhill (Club Captain)
-
Tom Hooper (Club Captain)
-
VACANT (Communications Officer)
-
Michael Scofield (Membership Coordinator)
-
Alex Garrod (Social Secretary)
-
Stephen Gambie (Parents’ Representative)
-
Fiona Gambie (Parents’ Representative)
-
Geoff Pike (Multi-sport Representative)
Each of the above committee members have different roles in the club and meet on a bi-monthly basis discussing all significant aspects of the organisation. Decisions are made by majority votes.
Objectives and activities
General object
The objects of Brighton Phoenix are the promotion of community participation in healthy recreation for the public benefit in Brighton and the surrounding area by providing facilities for athletics, triathlon, and other sports capable of promoting physical health and fitness. The Club organises sporting activities, provides equipment, offers coaching in athletics, triathlon, and other sports, provides training opportunities and opportunities to participate in races and competitions of different types, and support and education specifically relating to training for and competing in athletics, triathlon, and other sports on an amateur basis.
In 2019 we registered the Club as a Charitable Incorporated Organisation. It was felt by operating as a Charity the Club could continue to grow and build on existing success, laying a
2
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
strong foundation for future achievements, inclusion, community participation, and sporting excellence.
Financial review
The financial position of the Club is satisfactory, and the Committee continues to work hard in maintaining a healthy bank balance whilst encouraging participation and competition through sustainable funding.
However, because of the uncertainty of the Covid-19 pandemic no increase in annual membership fees occurred in 2020 or 2021, despite the Club’s investment in subsidising weekly track hire, with a resultant loss incurred in the 2021 financial year. In 2022 and 2023 the Club increased membership fees resulting in a return to profitability. A further increase is proposed for 2024 given the rising costs of operating anticipated.
Statement of trustees' responsibilities
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other criminal conduct.
On behalf of the board
M Townley D Hards Chair Treasurer
3
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
Statement of financial activities
for the year ended 31 December 2023
| Note | 2023 | 2022 | |
|---|---|---|---|
| £ | £ | ||
| Revenue: | |||
| Membership fees and kit sales1 | 27,215 | 23,604 | |
| Other income: | |||
| Phoenix 10k income2 | 3,777 | 1,223 | |
| Total income | 2 | 30,992 | 24,827 |
| Operating expenses | (23,017) | (23,535) | |
| Net operating income / (expenditure) | 7,975 | 1,292 | |
| Interest income | 67 | 6 | |
| Net income /(expenditure) for the financialyear | 8,042 | 1,298 |
Operating profit is derived from continuing operations.
1 Includes membership fees, kit sales (after purchases of stock), and net receipts from training sessions. 2 2022 amount, is net of £1,100 donation. 2023 amount is net of £2,000 donation, paid in 2024.
4
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
Balance sheet as at 31 December 2023
| 2023 | 2022 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Property,plant, and equipment | 5 | 0 | 0 |
| 0 | 0 | ||
| Current assets | |||
| Debtors | 6 | 0 | 0 |
| Cash at bank and in hand | 31,738 | 21,696 | |
| 31,738 | 21,696 | ||
| Creditors | 7 | 2,000 | 0 |
| Net current assets | 29,738 | 21,696 | |
| Creditors:amounts falling due after more than one year | 7 | 0 | 0 |
| Net assets | 29,738 | 21,696 | |
| Funds | |||
| Unrestricted income funds | 8 | 29,738 | 21,696 |
| Total funds | 29,738 | 21,696 |
These financial statements were approved by the Board of Trustees on 22 March 2024 and were signed on its behalf by:
D Hards Treasurer
5
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
Notes to the financial statements (continued)
for the year ended 31 December 2023
1. Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
1.1 Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 2011.
1.2 Cashflow
The charity has taken advantage of the exemption in FRS1 from the requirement to produce a cashflow statement because it is a small charity.
1.3 Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to categories of income:
-
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable.
-
Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
-
Donated services and facilities are included at the value to the charity where this can be quantified.
-
The value of services provided by volunteers has not been included.
-
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
1.4 Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes such as sales of kit.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
1.5 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
- Fixtures, fittings, and equipment - 20% reducing balance.
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
1.6 Leasing
Rentals payable under operating leases are charged against income on a straight-line basis over the lease term.
1.7 Stock
Stock is expensed through the profit and loss account on a cost basis. Kit sales are recorded as revenue, less stock purchases.
2. Income
Income from operating activities
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Membership subscriptions | 29,484 | 25,160 |
| Cash deposits / kit sales | (2,296) | (1,463) |
| Phoenix 10k net income | 3,777 | 1,223 |
| Net income from training sessions | 27 | (93) |
| Total income | 30,992 | 24,827 |
3. Employees
3.1 Employment costs
No salaries or wages have been paid to employees, including the trustees, during the year.
3.2 Number of employees
The average monthly numbers of employees (including the trustees) during the year, calculated based on full time equivalents, was as follows:
| 2023 | 2022 | |
|---|---|---|
| Number of trustees | 4 | 4 |
4. Trustees’ emoluments
There were no employees during the year apart from the trustees. None of the trustees are paid for their services.
5. Tangible fixed assets
No tangible fixed assets were held by the Club in the period.
6. Debtors
No unpaid debtors existed at the balance sheet date.
7
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
7. Creditors
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Charitable donation from PHX 10K net proceeds | 2,000 | 0 |
| Total creditors | 2,000 | 0 |
All creditors were paid by 22 March 2024.
8. Unrestricted funds
| General funds from charitable purposes | 1 January 2023 Incoming resources Outgoing resources 31 December 2023 £ £ £ £ 21,696 31,059 (23,017) 29,738 |
|---|---|
9. Subsequent events
There were no subsequent adjusting or non-adjusting post balance sheet events.
The following pages do not form part of the statutory accounts.
8
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
Detailed statement of financial activities
| Revenue: Membership subscriptions Kit sales (less purchases) Other income: Phx 10k Swimming Total revenue Operating expenses: EA and reg fees Other affiliation fees Track hire BMC subscriptions Race / league entries Training / coaching / courses / equipment Awards night (tickets less venue costs) Awards night prizes U11/U13 race initiative Other misc. exp (incl. website fees) Total operating expenditure Net operating income / (expenditure) Interest income Net income / (expenditure) |
2023 2022 £29,484 £25,160 (£2,296) (£1,463) £3,777 £1,223 £27 (£93) |
|---|---|
| £30,992 £24,827 (£8,643) (£7,227) (£405) (£325) (£10,071) (£9,542) (£100) (£90) (£1,571) (£1,879) (£1,459) (£1,922) (£90) (£385) (£0) (£474) (£0) (£1,304) (£678) (£387) |
|
| (£23,017) (£23,535) |
|
| £7,975 £1,292 £67 £6 |
|
| £8,042 £1,298 |
9
BRIGHTON PHOENIX ATHLETICS AND TRIATHLON CLUB
(Registered charity 1183179)
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
Contents
| Contents | |
|---|---|
| Page | |
| Legal and administrative information | 1 |
| Trustees’ report | 2-3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6-8 |
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
Legal and administrative information
| Charity Number Business address Trustees Bankers Website Date of registration Organisation Type |
1183179 12 Lloyd Road Hove BN3 6NL Michael Townley Josh Guilmant Darryl Hards Malcolm Kemp Barclays Bank plc http://www.brightonphoenix.org.uk 29 April 2019 Charitable Incorporated Organisation (CIO) |
|---|---|
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
Trustees’ Report
for the year ended 31 December 2023
The Trustees present their annual report and the financial statements for the year ended 31 December 2023. The trustees who served during the year and up to the date of this report are set out on Page 1.
Structure, governance, and management
Board of Trustees
The Board of the Charity, Brighton Phoenix Athletics and Triathlon Club, consists of the four trustees as follows:
-
Michael Townley (Chair)
-
Josh Guilmant (Vice-Chair)
-
Darryl Hards (Treasurer)
-
Malcolm Kemp (Director of Coaching)
Committee Members
In addition, a sub-committee of the Board exists which is responsible for the day-to-day operations of the Club and is made up of the following members:
-
Michael Townley (Chair)
-
Josh Guilmant (Vice-Chair)
-
Darryl Hards (Treasurer)
-
Malcolm Kemp (Director of Coaching)
-
Kirsty Bunning (Club Secretary)
-
Chelsey Powderhill (Club Captain)
-
Tom Hooper (Club Captain)
-
VACANT (Communications Officer)
-
Michael Scofield (Membership Coordinator)
-
Alex Garrod (Social Secretary)
-
Stephen Gambie (Parents’ Representative)
-
Fiona Gambie (Parents’ Representative)
-
Geoff Pike (Multi-sport Representative)
Each of the above committee members have different roles in the club and meet on a bi-monthly basis discussing all significant aspects of the organisation. Decisions are made by majority votes.
Objectives and activities
General object
The objects of Brighton Phoenix are the promotion of community participation in healthy recreation for the public benefit in Brighton and the surrounding area by providing facilities for athletics, triathlon, and other sports capable of promoting physical health and fitness. The Club organises sporting activities, provides equipment, offers coaching in athletics, triathlon, and other sports, provides training opportunities and opportunities to participate in races and competitions of different types, and support and education specifically relating to training for and competing in athletics, triathlon, and other sports on an amateur basis.
In 2019 we registered the Club as a Charitable Incorporated Organisation. It was felt by operating as a Charity the Club could continue to grow and build on existing success, laying a
2
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
strong foundation for future achievements, inclusion, community participation, and sporting excellence.
Financial review
The financial position of the Club is satisfactory, and the Committee continues to work hard in maintaining a healthy bank balance whilst encouraging participation and competition through sustainable funding.
However, because of the uncertainty of the Covid-19 pandemic no increase in annual membership fees occurred in 2020 or 2021, despite the Club’s investment in subsidising weekly track hire, with a resultant loss incurred in the 2021 financial year. In 2022 and 2023 the Club increased membership fees resulting in a return to profitability. A further increase is proposed for 2024 given the rising costs of operating anticipated.
Statement of trustees' responsibilities
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other criminal conduct.
On behalf of the board
M Townley D Hards Chair Treasurer
3
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
Statement of financial activities
for the year ended 31 December 2023
| Note | 2023 | 2022 | |
|---|---|---|---|
| £ | £ | ||
| Revenue: | |||
| Membership fees and kit sales1 | 27,215 | 23,604 | |
| Other income: | |||
| Phoenix 10k income2 | 3,777 | 1,223 | |
| Total income | 2 | 30,992 | 24,827 |
| Operating expenses | (23,017) | (23,535) | |
| Net operating income / (expenditure) | 7,975 | 1,292 | |
| Interest income | 67 | 6 | |
| Net income /(expenditure) for the financialyear | 8,042 | 1,298 |
Operating profit is derived from continuing operations.
1 Includes membership fees, kit sales (after purchases of stock), and net receipts from training sessions. 2 2022 amount, is net of £1,100 donation. 2023 amount is net of £2,000 donation, paid in 2024.
4
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
Balance sheet as at 31 December 2023
| 2023 | 2022 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Property,plant, and equipment | 5 | 0 | 0 |
| 0 | 0 | ||
| Current assets | |||
| Debtors | 6 | 0 | 0 |
| Cash at bank and in hand | 31,738 | 21,696 | |
| 31,738 | 21,696 | ||
| Creditors | 7 | 2,000 | 0 |
| Net current assets | 29,738 | 21,696 | |
| Creditors:amounts falling due after more than one year | 7 | 0 | 0 |
| Net assets | 29,738 | 21,696 | |
| Funds | |||
| Unrestricted income funds | 8 | 29,738 | 21,696 |
| Total funds | 29,738 | 21,696 |
These financial statements were approved by the Board of Trustees on 22 March 2024 and were signed on its behalf by:
D Hards Treasurer
5
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
Notes to the financial statements (continued)
for the year ended 31 December 2023
1. Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
1.1 Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 2011.
1.2 Cashflow
The charity has taken advantage of the exemption in FRS1 from the requirement to produce a cashflow statement because it is a small charity.
1.3 Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to categories of income:
-
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable.
-
Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
-
Donated services and facilities are included at the value to the charity where this can be quantified.
-
The value of services provided by volunteers has not been included.
-
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
1.4 Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes such as sales of kit.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
1.5 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
- Fixtures, fittings, and equipment - 20% reducing balance.
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
1.6 Leasing
Rentals payable under operating leases are charged against income on a straight-line basis over the lease term.
1.7 Stock
Stock is expensed through the profit and loss account on a cost basis. Kit sales are recorded as revenue, less stock purchases.
2. Income
Income from operating activities
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Membership subscriptions | 29,484 | 25,160 |
| Cash deposits / kit sales | (2,296) | (1,463) |
| Phoenix 10k net income | 3,777 | 1,223 |
| Net income from training sessions | 27 | (93) |
| Total income | 30,992 | 24,827 |
3. Employees
3.1 Employment costs
No salaries or wages have been paid to employees, including the trustees, during the year.
3.2 Number of employees
The average monthly numbers of employees (including the trustees) during the year, calculated based on full time equivalents, was as follows:
| 2023 | 2022 | |
|---|---|---|
| Number of trustees | 4 | 4 |
4. Trustees’ emoluments
There were no employees during the year apart from the trustees. None of the trustees are paid for their services.
5. Tangible fixed assets
No tangible fixed assets were held by the Club in the period.
6. Debtors
No unpaid debtors existed at the balance sheet date.
7
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
7. Creditors
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Charitable donation from PHX 10K net proceeds | 2,000 | 0 |
| Total creditors | 2,000 | 0 |
All creditors were paid by 22 March 2024.
8. Unrestricted funds
| General funds from charitable purposes | 1 January 2023 Incoming resources Outgoing resources 31 December 2023 £ £ £ £ 21,696 31,059 (23,017) 29,738 |
|---|---|
9. Subsequent events
There were no subsequent adjusting or non-adjusting post balance sheet events.
The following pages do not form part of the statutory accounts.
8
Brighton Phoenix Athletics and Triathlon Club Financial statements Year ended 31 December 2023 Registered charity: 1183179
Detailed statement of financial activities
| Revenue: Membership subscriptions Kit sales (less purchases) Other income: Phx 10k Swimming Total revenue Operating expenses: EA and reg fees Other affiliation fees Track hire BMC subscriptions Race / league entries Training / coaching / courses / equipment Awards night (tickets less venue costs) Awards night prizes U11/U13 race initiative Other misc. exp (incl. website fees) Total operating expenditure Net operating income / (expenditure) Interest income Net income / (expenditure) |
2023 2022 £29,484 £25,160 (£2,296) (£1,463) £3,777 £1,223 £27 (£93) |
|---|---|
| £30,992 £24,827 (£8,643) (£7,227) (£405) (£325) (£10,071) (£9,542) (£100) (£90) (£1,571) (£1,879) (£1,459) (£1,922) (£90) (£385) (£0) (£474) (£0) (£1,304) (£678) (£387) |
|
| (£23,017) (£23,535) |
|
| £7,975 £1,292 £67 £6 |
|
| £8,042 £1,298 |
9
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees Charity Name Brighton Phoenix Athletic & Triathlon Club 2023 Charity no (if any) 126679 On accounts for the year ended Set out on pages 1 to 11 (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 12 / 2023 .
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the 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: Nick Alexandrou Date: 30/03/2025 Name: Nick Alexandrou Relevant professional ACMA CGMA MBA qualification(s) or body (if any): Address: 29 St Nicholas Road
1
Oct 2018
IER
Brighton BN1 3LP
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 No material concerns disclose .
2
Oct 2018
IER