**Sporting Club Inkberrow Ltd** (Charity number 1183950)
## **Trustees’ Report for the 8 month period from 01 September 2023 to 31 April 2024**
## **Objectives and Activities**
|||
|---|---|
|_Summary of the_
_purposes of the_
_charity as set out in its_
_governing document._|(1)
to promote community participation in healthy recreation by
providing facilities for playing football, cricket, running and other
sports capable of promoting physical health and fitness
(facilities means land, buildings, equipment and organising
sporting activities); and
(2)
to provide and assist in providing facilities for sport capable of
promoting physical health and fitness, recreation or other
leisure time occupation of such persons who have need for
such facilities by reason of their youth, age, infirmity or
disablement, poverty or social and economic circumstances or
for the public at large in the interests of social welfare and with
the object of improving their conditions of life.
The charity fully owns a trading subsidiary, SCI Trading Ltd (company
number 12130087), which contributes significantly by fundraising and
gift aiding all profits for re-investment in the above charitable
objectives.|
|_Summary of the main_
_activities in relation to_
_those purposes for the_
_public benefit, in_
_particular, the_
_activities, projects or_
_services identified in_
_the accounts._|**Football**
•
provision of high-quality pitches, training and changing facilities
•
provision of competitive football for senior players of both genders
including relevant coaching
•
provision of football coaching for children and young people of both
genders including competitive games where appropriate
•
provision of football tournaments for junior teams in the local area
•
provision of walking football for both genders
**Cricket**
•
provision of high-quality pitches, training and changing facilities
•
provision of competitive cricket for senior players including relevant
coaching
•
provision of cricket coaching for children and young people of both
genders including competitive games where appropriate
**Running**
•
provision running sessions on and off road for smalls groups of
adults.
•
provision of a road relay race for juniors and adults
•
provision of a fun run and schools cross country events for local
children.|
|||
|---|---|
|_Statement confirming_
_whether the trustees_
_have had regard to_
_the guidance issued_
_by the Charity_
_Commission on public_
_benefit._|The trustees have paid due regard to the guidance issued by the
Charity Commission on public benefit and are confident that they have
made appropriate decisions based on providing benefit to our local
community and reducing the risk of harm to those that participate.|
## **Achievements and Performance**
## 1) **Change to financial year**
The charity financial year was amended in 2023-24 to run from the start of September to the end of April. This change was made taking account of advice provided by the charity’s financial auditor, and in recognition of the administrative benefits of better aligning the financial year with the seasonality of different sports.
The following report therefore relates to the activities of the charity over a shortened 8-month financial year.
## 2) **Sporting activity and participation**
During 2023/24 we continued to support 3 sports - football, cricket and running. Highlights include:
## **Football**
- We are very proud of the excellent growth we have seen in football participation. 35 ‘teams’ now use our facilities (up 35% in 5 years) covering over 420 junior players, 120 senior players and 90 coaches. These are broken down as:
- 29 teams are affiliated to a league
- 4 men’s and 1 women’s senior football teams (no change)
- 17 boys junior football teams (an increase of 2)
- 7 girls junior football teams (a decrease of 1)
- 6 ‘participation only’ teams. This covers boys’ and girls’ development squads, a
- men’s social veterans’ group, and men’s/women’s walking football.
- We continue to see the positive benefits of the time and investment made in our setting up our development squads over recent years, with 10 affiliated teams now below U10 level, and very active U5, U6 and Wildcats centres which continue to attract new boys and girls wanting to take part in football.
- We ran 2 football day camps (3 days in total) during the 8m period of this report, attended by on average 60 children per day.
- We continue to work closely with Inkberrow Primary School to provide them access to quality facilities. We were pleased to again host their annual sports day as well as hosting a number of ‘after school’ clubs.
- Kick it Out - Inkberrow FC is proud to be a part of this campaign and stand against discrimination, in all its form, racism, sexism, homophobia & transphobia.
- We continue to invest energy into supporting both the ethos and standards of coaching, for the benefit of our wide range of players. A new coaches charter was introduced this year, and support for our coaches was further encouraged through other development opportunities including the visit of personnel from a local Premier League side and CPD engagement with Worcestershire FA.
- The Inkberrow Women’s team made their mark in the FA Cup 2023-24, reaching the third qualifying round and bringing the competition to Inkberrow for the first time. Their achievements secured well deserved £4k prize money to be re-invested in the charity.
- One of our senior teams had a successful first season in Step 6 of the FA football pyramid.
This required enhancements to our facilities including our first two stands and led to some of the highest attendances (up to 231) at the club in recent years. The team narrowly missed promotion at the end of the season but accepted an offer to join the Step 5 uhlsport Hellenic League during the close season, to start in August 2024. This is the highest competitive level the club has ever played at and particularly pleasing given the core of the team have graduated from the junior section of the club, proving the continuing focus on improving the quality of coaching and facilities are bearing fruit.
## **Cricket**
- Changes to the charity’s reporting year mean no competitive cricket took place during the reporting year. This did not prevent our cricket coaches from preparing for their forthcoming junior and senior 2024 seasons.
- Winter nets at Alcester Grammar School saw high participation levels, with both junior and senior cricket teams poised for promising campaigns.
- Junior membership looks set for a strong 2024. Early sign ups for the summer 2024 Dynamos and All Stars programmes – both supported by the ECB – suggests a busy summer ahead.
## **Running**
- An annual running event did not take place during the shortened 2023-24 reporting year. Preparations were underway in anticipation of a successfully run and popular event taking place in May 2024, including the initiation of some pre-event running groups to support the involvement of potential participants.
## 3) **Additional activities**
Despite the shortened year, the charity delivered on its objectives across multiple sports, and the site is regularly witness to a range of enthusiastic young people and adults participating in activities of their choice.
During the year the charity submitted planning applications for two new developments:
- Provision for enhancements to the football stadium to be compliant with Step 5 requirements, should the SCI first have been promoted. This application garnered significant media attention, with the Board of Trustees issuing multiple statements explaining the purpose of the work.
- Provision for the installation of a new 3G facility, building on earlier work with the Football Foundation and Wychavon Council. If approved, this facility will be a major contribution to the charity’s objective to provide sporting facilities for current and future participants. Throughout the year we have engaged extensively with potential users in terms of how to make optimal use of the facilities in furtherance of our objectives, if we are fortunate enough to progress with this new investment.
Outside sport, the charity engaged with the wider community through a fireworks and bonfire evening in November 2023, alongside planning for a music festival due to take place in summer 2024. These, coupled with a range of smaller events including a table tennis tournament both support the charity’s role in the community, and support fundraising efforts.
We have continued to offer the well-attended local ‘warm space’ initiative, welcoming members of our community to meet at our pavilion to share free hot drinks on two mornings a week. The popularity and positive spirit of this initiative has seen it continue to be made available throughout the year.
Like most voluntary organisations we rely on many people to make everything happen day to day. The Trustees would like to thank everyone who has helped us including the many volunteers acting as coaches, managers, car park marshals, bar staff, cafe cooks/servers, and all those individuals who helped at our football tournament and firework and bonfire event.
We supported the work of other charities during the year. This included hosting and contributing towards an annual “Ollie and Oggy” charity day alongside Brake, the Primrose Hospice and The Salvation Army in August. Separately, the charity made a donation to the Grace Kelly Cancer Trust
We are grateful for the support of the Parish Council and other local groups and in particular our neighbours along Sands Road.
## 4) **Investment in Facilities**
Capital Expenditure was £61k in the period. This comprised of:
- £19k was spent buying the final 1/8[th] tranche of the freehold title to the lower field.
- £24k was spent to complete the £155k investment of making our main football pitch and facilities ‘Step 6’ compliant. Following the promotion to ‘Step 5’ a further investment of c.£50k will be required by the end of March 2025
- £12k was spent on pre-planning costs for our major 3G project. At the time of writing all permissions and funding have now been agreed, and the £800k project is due to be completed by Christmas 2024
- £6k was spent on minor improvements to our pavilion and site fencing
During the year, the charity board supported the continued growth of Inkberrow cricket by exploring opportunities for a second cricket square on the top field.
## 5) **Financial Review**
The charity overall was again profitable, with net profit £11.5k for the 8m period this report covers.
## **Trading Company**
This company runs the café/bar and major fundraising events with the sole purpose of making profits to invest in our charitable purpose. In line with growth seen in other parts of the club, sales were £80k (+20% on the equivalent period prior year) and profits of £8.4k were generated for the Charity.
## **Charity**
The charity itself generated income of £144.6k in the 8m period (prior 12m £149.6k) the main sources being:
• Charitable activities £101.6k (prior 12m £95.0k) • Donations £0.6k (prior 12m £7.3k) • Fundraising/Sponsorship £42.4k (prior 12m £47.3k)
Overall charity costs were £141.5k which left a small profit of £3.1k
## **Reserves**
Total reserves stood at £256.3k, including cash and bank balances of £5.4k. Debt (repayable over the next 4 years) stood at £89.9k. The Trustees are confident that the charity remains a going concern.
## 6) **Structure, Governance and Management**
The charity is formally constituted as a company limited by guarantee and registered with Companies House (CRN 11936856). During 2023/24 the following eight trustees served on the Board for some or all of the year:
Rob Bailey Ed Wallis Neil Guy Eddie Hobson Jim Preece Mark Wilkinson Alistair Eaton Tom Barcham
The charity does not have any corporate trustees or any trustees that own title to any of our assets. The charity appoints all of the directors of its trading subsidiary.
A number of sub-committees are in place to manage the day to day running of the Charity.
Sporting Club Inkberrow Ltd can be contacted:
- by post at Bechers, Withybed Lane, Inkberrow, WR7 4JJ
- by email at scinkberrow@gmail.com
- our website https://www.scinkberrow.co.uk
## **Declarations**
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
||||
|---|---|---|
|**Signature(s)**|||
||||
|**Full name(s)**|Eddie Hobson|Robert Bailey|
|**Position**|||
||Chair|Finance Director|
||||
|**Date**|29/09/2024||
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
Section A
Independent Examiner's Report
Report to the trusteesl
m•mbern of
Sw)rting Club Inkberrow
On accounts for the ygar
endod
30tr April 202418m period)
Charity no
{rf any)
1183950
Set out on pagos
I report to the trustees on my examination of the accounts of the above
charity {°Ihe Trust") for the year ended 3110812022
Responsibilities and
basis of report
As the charitys 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 otjl
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 14515}Ibl of the Act.
Independent I have completed my examination. l confim) that no material matters have
examIne$ ststernent come to my attention in conneth.on 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 Ad,. or
the accounts did not accord wrth the accounting recotds", or
the accounts did not comply with the applicable requirements
conceming the forni and content of accounts set out in the Charities
IAccounls and Reports) Regulations 2008 other than any reqU1ment
that the accounts give a 'true and fai¢ 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
wilh the examination lo which attention should be drawn in this report in
order to enable a prOr understand1r of the accounts to be reached.
Signed-
Date:
Name:
David Johnson
Relevant profe$$lonal
qualificationlsl or body
lif any}:
Chartered Instrtute of Management ACUntantS
Addross:
10 Poplar Place, Inkberrow, Worcester, WR7 4JD
IER
Oct 2018
Page 1 of 22
Section B
Disclosu
Only complete If the examiner needs to highlight material matiers ol concet
(see CC32, Independent examination of charity accounts.. directions and
guidan lor examiners).
Give here brief details of
any itèms that tha
examlner wlshes to
disclose.
Nothing to disclose.
IER
Oct 2018
Paye 2 of22
Charity No 1183950 Company No 11936856
## **Sporting Club Inkberrow Ltd Group**
(includes the activities of the wholly owned subsidiary SCI Trading Ltd, company number 12130087)
Period start date Period end date Annual (8 months) accounts for the period 01/09/2023 to 30/04/2024
## **Section A Statement of financial activities**
## **(including summary income and expenditure account)**
|_Note_
_3_
_4_
**Expenditure**
_6_
**Expenditure on:**
_10_
Tax payable
Net gains/(losses) on
investments
_7_
Other gains/(losses)
**_Reconciliation of_**
**_funds:_**
Charitable activities
Other trading activities
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Total funds brought forward
Gains and losses on revaluation of fixed assets
for the charity’s own use
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for the**
**reporting period**
**Extraordinary items**
Charitable activities
Separate material expense item
Raising funds
Other
**_Total_**
**Recommended categories by activity**
**Income**
**Income and endowments from:**
Separate material item of income
Other
Donations and legacies
Investments|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds (12m)**
**£**
**£**
**£**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds (12m)**
**£**
**£**
**£**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds (12m)**
**£**
**£**
**£**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds (12m)**
**£**
**£**
**£**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds (12m)**
**£**
**£**
**£**
**£**
**£**|
|---|---|---|---|---|---|
||645|-|-|645|7,324|
||101,609|-|-|101,609|94,962|
||122,931|-|-|122,931|192,482|
||-|-|-|-|1|
||-|-|-|-|-|
||-|-|-|-|-|
||**225,184**|**-**|**-**|**225,184**|**294,770**|
|||||||
||75,062|-|-|75,062|121,725|
||139,145|-|-|139,145|162,793|
||545
-|||545
-|2,186|
|||-|-|-|-|
||**213,662**|**-**|**-**|**213,662**|**286,704**|
|||||||
||**11,522**|**-**|**-**|**11,522**|**8,066**|
||-|-|-|-|-|
||**11,522**|**-**|**-**|**11,522**|**8,066**|
||-|-|-|-|-|
||**11,522**|**-**|**-**|**11,522**|**8,066**|
|||-|-|-||
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
|||-|-|-|-|
||**11,522**|**-**|**-**|**11,522**|**8,066**|
|||||||
||244,800|-|-|244,800|236,735|
||**256,322**|**-**|**-**|**256,322**|**244,800**|
Page 3 of 22
Charity No 1183950 Company No 11936856
## **Sporting Club Inkberrow Ltd Group**
(includes the activities of the wholly owned subsidiary SCI Trading Ltd, company number 12130087)
## **Section B Balance sheet as at 31 April 2024**
|_Note_
**Fixed assets**
Tangible assets
_14_
Intangible assets
_15_
Heritage assets
_16_
Investments
_17.1_
**_Total fixed assets_**
**Current assets**
Stocks
_18_
Debtors
_19_
Investments
_17.4_
Cash at bank and in hand
_24_
**_Total current assets_**
**Creditors: **amounts falling due within one year
_20_
**_Net current assets_**
**_Total assets less current liabilities_**
**Creditors: **amounts falling due after one year
_20_
**Provisions for liabilities**
**_Total net assets_**
**Funds of the Charity**
Endowment funds
_27_
Restricted income funds
_27_
Unrestricted funds
Revaluation reserve
Fair value reserve
**_Total funds_**|**Unrestricted**
**funds**
**£**|**Restricted**
**income funds**
**£**|**Endowment**
**funds**
**Total this year**
**£**
**£**|**Endowment**
**funds**
**Total this year**
**£**
**£**|**Total last year**
**£**|
|---|---|---|---|---|---|
||890,572|-|-|890,572|875,072|
||-|-|-|-|-|
||-|-|-|-|-|
|||-|-|-|-|
||**890,572**|**-**|**-**|**890,572**|**875,072**|
|||||||
||3,384|-|-|3,384|4,070|
||8,665|-|-|8,665|39,391|
|||-|-|-|-|
||10,327|-|-|10,327|19,068|
||**22,376**|**-**|**-**|**22,376**|**62,529**|
|||||||
||68,553|-|-|68,553|69,236|
|||||||
||**- 46,177**|**-**|**-**|**- 46,177**|**6,706**
**-**|
|||||||
||**844,395**|**-**|**-**|**844,395**|**868,365**|
|||||||
||588,072|-|-|588,072|623,565|
||-|-|-|-|-|
|||||||
||**256,322**|**-**|**-**|**256,322**|**244,800**|
|||||||
|||||-|-|
|||-||-|-|
||256,322|||256,322|244,800|
|||||-|-|
|||||||
||**256,322**|**-**|**-**|**256,322**|**244,800**|
_The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies._
_The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006._
_The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts._
_These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP._
|Signature of director authenticating accounts being sent to Companies House
Signed by one or two trustees/directors on behalf of all the trustees/directors|Edward Hobson (Chairman)|Date of approval
dd/mm/yyyy|
|---|---|---|
|||14/08/2024|
||||
||Rob Bailey (FD)|Date dd/mm/yyyy|
|||14/08/2024|
Page 4 of 22
**Section C. Notes to the Accounts**
## **Note 1 Basis of preparation**
## **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* ü 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 the Financial Reporting Standard applicable in the United Kingdom and Republic of
- • and with* ü Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
ü
## **1.2 Going concern**
An explanation as to those factors that support the conclusion that the charity is a going _Not applicable_ Disclosure of any uncertainties that make the going concern assumption doubtful; _Not applicable_ Where accounts are not prepared on a going concern basis, please disclose this fact _Not applicable_
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in Yes* ü * -Tick as appropriate No*
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
Yes* ü * -Tick as appropriate No*
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes* * -Tick as appropriate No* ü
Page 5 of 22
## **Section C. Notes to the Accounts (continued)**
**Note 2 Accounting policies**
|**2.2 INCOME**|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;
• the monetaryvalue can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP).
The charity has received government grants in the reporting period
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.
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).
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.
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.
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.
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
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.
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.
This is only included in the SoFA once the charity has provided the related goods or services or met
the performance related conditions.
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 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 tradingactivities'.
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.
Donated goods are measured at fair value (the amount for which the asset could be exchanged)
unless impractical to do so.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
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.
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
The charity has incurred expenditure on support costs.
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 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*|
|---|---|---|---|---|
|**Recognition of**
**income**|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;
• the monetaryvalue can be measured with sufficient reliability.||||
|||ü|||
|||Yes*
No*
N/a*|||
|**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.||||
|||ü|||
|**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).|Yes*
No*
N/a*|||
|||ü|||
||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).|Yes*
No*
N/a*|||
|||ü|||
|**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.|Yes*
No*
N/a*|||
|||||ü|
|**Government grants**|The charity has received government grants in the reporting period|Yes*
No*
N/a*|||
||||ü||
|**Tax reclaims on**
**donations and gifts**|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.|Yes*
No*
N/a*|||
|||ü|||
|**Contractual income**
**and performance**
**relatedgrants**|This is only included in the SoFA once the charity has provided the related goods or services or met
the performance related conditions.|Yes*
No*
N/a*|||
|||ü|||
|**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be exchanged)
unless impractical to do so.|Yes*
No*
N/a*|||
|||||ü|
||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.|Yes*
No*
N/a*|||
|||||ü|
||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 tradingactivities'.|Yes*
No*
N/a*|||
|||||ü|
||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.|Yes*
No*
N/a*|||
|||||ü|
||Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.|Yes*
No*
N/a*|||
|||||ü|
|**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.|Yes*
No*
N/a*|||
|||||ü|
||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.|Yes*
No*
N/a*|||
|||||ü|
|**Support costs**|The charity has incurred expenditure on support costs.|Yes*
No*
N/a*|||
||||ü||
|**Volunteer help**|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*|||
|||ü|||
|**Income from interest,**
**royalties and**
**dividends**|This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.|Yes*
No*
N/a*|||
|||ü|||
|**Income from**
**membership**
**subscriptions**|Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.|Yes*
No*
N/a*|||
|||||ü|
||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.|Yes*
No*
N/a*|||
|||ü|||
|**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.|Yes*
No*
N/a*|||
|||||ü|
|**Investment gains and**
**losses**|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.|Yes*
No*
N/a*|||
|||||ü|
Page 6 of 22
**Section C. Notes to the Accounts (continued)**
## **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.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|---|---|
|||ü|||
|**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.|Yes*
No*
N/a*|||
|||||ü|
||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.|Yes*
No*
N/a*|||
|||||ü|
|**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.|Yes*
No*
N/a*|||
|||||ü|
|**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.|Yes*
No*
N/a*|||
|||||ü|
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|Yes*
No*
N/a*|||
|||ü|||
|**Deferred income**|No material item of deferred income has been included in the accounts.|Yes*
No*
N/a*|||
||||ü||
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade discounts|Yes*
No*
N/a*|||
|||||ü|
|**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*|||
|||ü|||
|**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.|Yes*
No*
N/a*|||
|||||ü|
|**2.4 ASSETS**|||||
|**Tangible fixed assets**
**for use by charity**|These are capitalised if they can be used for more than one year, and cost at least|**£500**|||
||They are valued at cost.|Yes*
No*
N/a*|||
||The depreciation rates and methods used are disclosed in note 14.|ü|||
|**Intangible fixed assets**|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 15.|Yes*
No*
N/a*|||
|||||ü|
||They are valued at cost.|Yes*
No*
N/a*|||
|||||ü|
|**Heritage assets**|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 16.|Yes*
No*
N/a*|||
|||||ü|
||They are valued at cost.|Yes*
No*
N/a*|||
|||||ü|
|**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.|Yes*
No*
N/a*|||
|||ü|||
||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|Yes*
No*
N/a*|||
|||||ü|
|**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.|Yes*
No*
N/a*|||
|||ü|||
||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.|Yes*
No*
N/a*|||
|||||ü|
||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.|Yes*
No*
N/a*|||
|||||ü|
|**Debtors**|Debtors (including trade debtors and loans receivable) are measured on initial recognition at
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.|Yes*
No*
N/a*|||
|||ü|||
|**Current asset**
**investments**|The charity has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity of loss than one year held for investment purposes rather than to meet
short-term cash commitments as they fall due.|Yes*
No*
N/a*|||
|||||ü|
||They are valued at fair value except where they qualify as basic financial instruments.|Yes*
No*
N/a*|||
|||||ü|
|**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|||||
||||||
Page 7 of 22
**Section C. Notes to the Accounts (continued)**
## **Note 3 Income**
|Donations andgifts
Gift Aid
Legacies
General grants provided by government/other charities
Membership subscriptions and sponsorships which are in
substance donations
Donatedgoods, facilities and services
**Total **
Membershipsubscriptions
Grants
Facilities sharing/hire
Match admissions
**Total **
FundraisingActivity
Sponsorship
Other
**Total **
Interest income
Dividend income
Rental and leasingincome
Other
**Total**
**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 aprogramme related investment
Royalties from the exploitation of intellectual property rights
Other
**Total**
**Other information:**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**TOTAL INCOME**
**Analysis of income**
**Donations**
**and legacies:**|**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|
|---|---|---|---|---|---|---|
||Donations andgifts|645|-|-|645|7,324|
||Gift Aid||-|-|-|-|
||Legacies||-|-|-|-|
||General grants provided by government/other charities||-|-|-|-|
||Membership subscriptions and sponsorships which are in
substance donations||-|-|-|-|
||Donatedgoods, facilities and services||-|-|-|-|
||||-|-|-|-|
||**Total **|**645**|**-**|**-**|**645**|7,324|
||||||||
||Membershipsubscriptions|86,556|-|-|86,556|90,382|
||Grants|1,500|-|-|1,500|1,280|
||Facilities sharing/hire||-|-|-|-|
||Match admissions|13,553|-|-|13,553|3,300|
||**Total **|**101,609**|**-**|**-**|**101,609**|94,962|
||||||||
||FundraisingActivity|113,274|-|-|113,274|179,593|
||Sponsorship|9,657|-|-|9,657|12,889|
||||-|-|-|-|
||Other||-|-|-|-|
||**Total **|**122,931**|**-**|**-**|**122,931**|192,482|
||Interest income||-|-|-|1|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|1|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**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 aprogramme related investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual property rights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||**225,184**|**-**|**-**|**225,184**|294,770|
||||||||
|All income in the prior year was unrestricted except for: (please provide
description and amounts)||_Not applicable_|||||
|Where any endowment fund is converted into income in the reporting period,
please give the reason for the conversion.
Where any endowment fund is converted into income in the prior period,
please give the reason for the conversion.|||||||
|||_Not applicable_|||||
||||||||
|||_Not applicable_|||||
||||||||
|Within the income items above the following items are material: (please
disclose the nature, amount and any prior year amounts)||_Not applicable_|||||
||||||||
|This year: Where sums originally denominated in foreign currency have
been included in income, explain the basis on which those sums have been
translated into sterling (or the currency in which the accounts are drawn up).||_Not applicable_|||||
||||||||
|Last year: Where sums originally denominated in foreign currency have
been included in income, explain the basis on which those sums have been
translated into sterling (or the currency in which the accounts are drawn up).||_Not applicable_|||||
Page 8 of 22
**Section C. Notes to the Accounts (continued)**
## **Note 4 Analysis of receipts of government grants**
**This year Description £** _Not applicable_ **Total - Last year £** _Not applicable_ **Total** - **This year Last year** _Please provide details of any Not applicable Not applicable unfulfilled conditions and other contingencies attaching to grants that have been recognised in income._ **This year Last year** _Please give details of other forms of Not applicable Not applicable government assistance from which the charity has directly benefited._ **Note 5 Donated goods, facilities and services This year Last year £ £** Seconded staff - - - - Use of property Other - - - -
Page 9 of 22
## **Section C. Notes to the Accounts (continued)**
## **Note 6 Expenditure**
|**Expenditure on raising funds:**|**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|---|---|
||**Unrestricted**
**funds**|**Restricted**
**income funds**|**Endowment**
**funds**|**Total funds**
**£**|**Unrestricted**
**funds**|**Restricted**
**income funds**|**Endowment**
**funds**|**Total funds**
**£**|
|Incurred seekingdonations|-|-|-|-|-|-|-|-|
|Incurred seekinglegacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-|-|-|-|-|
|Operating membership schemes and social
lotteries|-|-|-|-|-|-|-|-|
|Stagingfundraisingevents|56,551|-|-|56,551|96,600|-|-|96,600|
|Fudraisingagents|-|-|-|-|-|-|-|-|
|Operatingcharityshops|-|-|-|-|-|-|-|-|
|Operating a trading company undertaking non-
charitable tradingactivity|18,512|-|-|18,512|25,125|-|-|25,125|
|Advertising, marketing, direct mail andpublicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating new
source of future income|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other tradingactivities|-|-|-|-|-|-|-|-|
|Investment management costs|-|-|-|-|-|-|-|-|
|Portfolio management costs|-|-|-|-|-|-|-|-|
|Cost of obtaininginvestment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectualpropertylicencingcosts|-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-|
|
**Total expenditure on raising funds**|**75,062**|**-**|**-**|**75,062**|**121,725**|**-**|**-**|**121,725**|
|**Expenditure on charitable activities:**|||||||||
|Facilities related|36,546|-|-|36,546|62,940|-|-|62,940|
|Sport related|78,074|-|-|78,074|72,846|-|-|72,846|
|Interest & Fees|3,595|-|-|3,595|3,975|-|-|3,975|
|Depreciation|18,013|-|-|18,013|19,540|||19,540|
|Professional Fees|2,916|-|-|2,916|3,492|-|-|3,492|
|**Total expenditure on charitable activities**|**139,145**|**-**|**-**|**139,145**|**162,793**|-|-|**162,793**|
|**Separate material item of expense**|||||||||
|Prior year VAT adjustment|-545|-|-|-545|2,186|-|-|2,186|
||-|-|-|-|-|-|-|-|
|**Total**|-545|-|-|-545|2,186|-|-|2,186|
|**Other**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**|-|-|-|-|-|-|-|-|
|**TOTAL EXPENDITURE**
**Other information:**|||||||||
||**213,662**|**-**|**-**|**213,662**|**286,704**|-|-|**286,704**|
||||||||||
## **Analysis of expenditure on charitable activities**
||
**This**|
**This**|**year**|**year**|**Last year**|**Last year**|**Last year**|**Last year**|
|---|---|---|---|---|---|---|---|---|
|**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**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|See categories above|139,145|-|-|139,145|162,793|-|-|162,793|
||-|-|-|-|-|-|-|-|
|**Total**|**139,145**|**-**|**-**|**139,145**|162,793|**-**|-|162,793|
||||||||||
|This year: Where sums originally denominated i
in expenditure, explain the basis on which those
sterling (or the currency in which the accounts a
Last year: Where sums originally denominated i
in expenditure, explain the basis on which those
sterling (or the currency in which the accounts a|n foreign currency have been included
sums have been translated into
re drawn up).
n foreign currency have been included
sums have been translated into
re drawn up).||_Not applicable_||||||
||||_Not applicable_||||||
Page 10 of 22
**Section C. Notes to the Accounts (continued)**
## **Note 7 Extraordinary items**
|**Description**
**Total extraordinary items**|**Description**|**This year**|**Last year**|
|---|---|---|---|
|||**£**|**£**|
|||||
|||||
|||**-**|-
|
## **Note 8 Funds received as agent**
_Not applicable_
## **Note 9 Support Costs**
_Not applicable_
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
|Tax advisory fees
Other fees (for example: financial
Independent examiner’s fees
Assurance services other than|**This**
**£**|**Last**
**£**|
|---|---|---|
||1,250|1,250|
||-|-|
||-|-|
||-|-|
Page 11 of 22
**Section C. Notes to the Accounts (continued)**
## **Note 11 Paid employees**
## **11.1 Staff Costs**
|**This year:**
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
Salaries and wages|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||17,708|22,860|
||533|1,683|
||270|582|
||-|-|
||18,512|25,125|
||||
||_Not applicable_||
## **Last year:**
Please provide details of expenditure on staff working for the charity _Not applicable_ whose contracts are with and are paid by a related party
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000
## **TRUE**
|**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|1|1|
||Charitable Activities|-|-|
||Governance|-|-|
||Other|-|-|
||**Total**|1|1|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)**
|This year
Last year
This year
Last year
The extent of redundancy funding at the balance sheet date
**11.4 Redundancy payments**
Please state the accounting policy for any redundancy or termination
payments
Please state the amount of the payment (or value of any waiver of a
right to an asset)
Please explain the nature of the payment
Please state the legal authority or reason for
making the payment
Total amount of payment
The nature of the payment (cash, asset etc.)|This year|_Not applicable_|_Not applicable_|
|---|---|---|---|
||Last year|_Not applicable_||
||This year|_Not applicable_||
||Last year|_Not applicable_||
|||||
|||**This year**|**Last year**|
|||**£**|**£**|
|||-|-|
|||||
|||**£**|**£**|
|||-|-|
|||_Not applicable_|_Not applicable_|
|||-|-|
|||_Not applicable_|_Not applicable_|
Page 12 of 22
## **Section C. Notes to the Accounts (continued)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|Amount of contributions recognised in the SOFA as an expense|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||270|582|
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.
Please confirm that although the scheme is accounted for as a defined _Not applicable_ contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or _Not applicable_ deficit and the implications, if any, for the reporting charity this year and last year, if different
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
Describe the extent to which the charity can be liable to the plan for other _Not applicable_ entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with _Not applicable_ a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details
## **Note 13 Grantmaking**
## **This year:**
|**This year:**|**This year:**|**This year:**|**This year:**|**This year:**|
|---|---|---|---|---|
|**13.1 Analysis of grants paid (included in cost of charitable activities)**|||||
|**Analysis**
|**Grants to**
**institutions**
|**Grants to individuals**
|**Support costs**
**£**|**Total**
**£**|
|_Not applicable_|-|-|-|**-**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## **13.2 Grants made to institutions**
_My charity has made grants to particular institutions that are material in the context of its_ _**No** grantmaking._
## **Last year:**
|**Last year:**|**Last year:**|**Last year:**|**Last year:**||
|---|---|---|---|---|
|**13.3 Analysis of grants paid (included in cost of charitable activities)**|||||
|**Analysis**
|**Grants to**
**institutions**
|**Grants to individuals**
|**Support costs**
**£**|**Total**
**£**|
|Not applicable|-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## **13.4 Grants made to institutions**
_My charity has made grants to particular institutions that are material in the context of its grantmaking._
_**No**_
Page 13 of 22
## **Section C. Notes to the Accounts (continued)**
## **Note 14 Tangible fixed assets**
## **14.1 Cost or valuation**
|At the beginning of the year
Transfer from prior entity
Additions
Revaluations
Disposals
Transfers *
**At end of the year**|**Freehold land &**
**buildings**
**£**|
**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||131,250|783,934|128,645|17,835|1,061,664|
||-||||-|
||18,750|42,794|||61,544|
||-||||-|
||-||||-|
||-||||-|
||**150,000**|**826,728**|**128,645**|**17,835**|**1,123,208**|
## **14.2 Depreciation and impairments**
|**14.2 Depreciation and impairments**||||||
|---|---|---|---|---|---|
|****Basis** _SL(Straight Line)_
_SL_
_SL_
**** Rate**
_4%, 5% or 100%_
_10%, 15% or_
_20%_
At beginning of the year
- 131,969 47,417
Disposals
-
Depreciation (Grant amortisation)
- 18,808 9,228
Depreciation (P&L charge)
- 13,720 4,020
Impairment
-
Transfers*
-
**At end of the year**
**- 164,498 60,665**
Net book value at the beginning of the year
**131,250 651,965 81,228**
**Net book value at the end of the year**
**150,000 662,230 67,980**
**14.4 Impairment**
**14.5 Revaluation**
**14.6 Other disclosures**
_(i) the effective date of the revaluation_
_(iii) Details of the existence and carrying amounts of property, plant and equipment to which the_
_charity has restricted title or that are pledged as security for liabilities._
_Not applicable_
_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed_
_assets and the capitalisation rate used._
_(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed_
_assets._
_(ii) the name of independent valuer, if applicable_
_(iii) the methods applied and significant assumptions_
_(iv) the carrying amount that would have been recognised had the assets been carried under the_
_cost model._
_This year: Please provide a description of the events and circumstances that led_
_to the recognition or reversal of an impairment loss._
_Not applicable_
_Last year: Please provide a description of the events and circumstances that led_
_to the recognition or reversal of an impairment loss._
**14.3 Net book value**|_SL(Straight Line)_|_SL_|_SL_|_SL_||
|||_4%, 5% or 100%_|_10%, 15% or_
_20%_|_15%_||
|||||||
||-|131,969|47,417|7,206|186,592|
||-||||-|
||-|18,808|9,228|-|28,036|
||-|13,720|4,020|267|18,007|
||-||||-|
||-||||-|
||**-**|**164,498**|**60,665**|**7,474**|**232,636**|
|||||||
||**131,250**|**651,965**|**81,228**|**10,629**|**875,072**|
||**150,000**|**662,230**|**67,980**|**10,362**|**890,572**|
|||||||
||||_Not applicable_|||
||||_Not applicable_|||
|||||**Thisyear**
**Lastyear**||
|||||_Not applicable_|_Not applicable_|
|||||_Not applicable_|_Not applicable_|
|||||_Not applicable_|_Not applicable_|
|||||-|-|
|||||||
|||||**This year**|**Last year**|
|||||**£**|**£**|
|||||-|-|
|||||-|-|
|||||_Not applicable_|_Not applicable_|
## **Note 15 Intangible assets**
## **15.1 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
Page 14 of 22
**Section C. Notes to the Accounts (continued)**
## **Note 16 Heritage assets**
## **16.1 General disclosures for all charities holding heritage assets**
(i) Explain the nature and scale of heritage assets held.
(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.
|**tage assets**||
|---|---|
|**Thisyear**|**Lastyear**|
|_Not applicable_|_Not applicable_|
|_Not applicable_|_Not applicable_|
## **Note 17 Investment assets**
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of period
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**|**Cash & cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-||-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|**-**|**-**|
*Please specify additions resulting from acquisitions through business
_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_
## **17.2 Breakdown of investments shown above.**
|**17.2 Breakdown of investments shown above.**|||
|---|---|---|
|**This year:**
**Analysis of investments**
**Last year:**
**Analysis of investments**
**Grand total (Fair value at year end + Cost less impairment)**
Investment in subsidiary
**Total**
**Grand total (Fair value at year end + Cost less impairment)**
Investment in subsidiary
**Total**|**Fair value at year end**|**Cost less impairment**|
||**£**|**£**|
||-||
||-|**-**|
||-||
||||
||**Fair value at year end**|**Cost less impairment**|
||**£**|**£**|
||-|-|
||-|-|
||-||
## _Not applicable_
## **17.3 Investment Property detail**
|**Thisyear £**|**Lastyear £**|**Lastyear £**|
|---|---|---|
|-|-||
||||
|**Thisyear**|**Lastyear**||
|_Not applicable_|_Not applicable_||
|_Not applicable_|_Not applicable_||
|_Not applicable_|_Not applicable_||
||||
|**_Description_**|**Thisyear £**|**Lastyear £**|
|_Not applicable_|-|-|
|**_Total_**
|-|-|
||||
|**_Description_**|**Thisyear £**|**Lastyear £**|
|_Not applicable_|-|-|
|**_Total_**
|-|-|
||||
|**This year**|**Last year**||
|_Not applicable_|_Not applicable_||
|_Not applicable_|_Not applicable_||
|_Not applicable_|_Not applicable_||
|_Not applicable_|_Not applicable_||
|_Not applicable_|_Not applicable_||
## **17.4. Analysis of current asset investments**
## **Total**
## **17.5 Guarantees**
Please provide details and amount of any guarantee made to or on behalf of a third Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims
## **17.6 Concessionary loans**
Amount of concessionary loans made ( _Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information_ ).
Amount of concessionary loans received _(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information)._
## **17.7 Additional information**
Please provide information about the significance of investments to the charity's For all investments measured at fair value, the basis for determining the value, including Where a charity has provided financial assets as a form of security, the carrying For all investments measured at fair value, the basis for determining the value, including Where a charity has provided financial assets as a form of security, the carrying
Page 15 of 22
**Section C. Notes to the Accounts (continued)**
## **Note 18 Stocks**
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
_Opening_
- - - - -
_Added in period_
- - - - -
_Expensed in period_
- - - - -
_Impaired_
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
_Opening_
- 4,070 - - -
_Added in period_
- 35,711 - - -
_Expensed in period_
- - 36,398 - - -
_Impaired_
- - - - -
**_Closing_**
**- 3,384**
**- - -**
**Other:**
_Opening_
- - - - -
_Added in period_
- - - - -
_Expensed in period_
- - - - -
_Impaired_
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
-**3,384**- - -
**_Total previous year_**
- 4,070 - - -
18.2 Please specify the carrying amount
of any stocks pledged as security for
liabilities
_Not applicable_
_Not applicable_
**Last year**
**£**
**£**
**This year**
**Stock**
**Donated goods**
**Work in**
**progress**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|4,070|-|-|-|
||-|35,711|-|-|-|
||-|- 36,398|-|-|-|
||-|-|-|-|-|
||**-**|**3,384**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
||-|**3,384**|-|-|-|
||-|4,070|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||
_Not applicable_||_Not applicable_||
Page 16 of 22
## **Section C. Notes to the Accounts (continued)**
## **Note 19 Debtors and prepayments**
|**19.1 Analysis of debtors**
Inter-company
**Total**
**Total**
Trade debtors
Prepayments and accrued income
Other debtors
**19.2 Disclosure of debtors recoverable in more than 1 year (included in**
**debtors above)**
Trade debtors
Prepayments and accrued income
Other debtors|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||6,826|8,987|
||1,839|20,422|
||||
||||
||**8,665**|**29,409**|
||||
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
## **Note 20 Creditors and accruals**
|**This year**
**Last year**
**20.1 Analysis of creditors**
**£**
**£**
Accruals for grants payable
- -
Bank loans, overdrafts, HP
9,808 9,808
Trade creditors
8,809 7,754
Payments received on account for contracts or
performance-related grants
Accruals and deferred income
25,945 27,874
Taxation and social security
1,990 6,800
Patron/Director Loans
22,000 17,000
Inter-company
Grants - non-repayable
Other creditors
**Total**
**68,553 69,236**
**20.2 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
_£19,701 of football_
_subscription income was_
_received ahead of the start_
_of the new season on_
_1/9/23._
_£2705 relates to fundraising_
_received where expenditure_
_was incurred after 1/9/23_
_£5469 relates to grants_
_received where expenditure_
_incurred after 1/9/23_
Balance at the end of the reporting period
**Amounts falling due**
**within one year**
**Thisyear**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||9,808|9,808|18,079|24,797|
||8,809|7,754|||
||||||
||25,945|27,874|||
||1,990|6,800|||
||22,000|17,000|569,994|46,000|
||||||
||||-|552,768|
||||||
||**68,553**|**69,236**|**588,072**|**623,565**|
||||||
||**Thisyear**||**Lastyear**||
||_£19,701 of football_
_subscription income was_
_received ahead of the start_
_of the new season on_
_1/9/23._
_£2705 relates to fundraising_
_received where expenditure_
_was incurred after 1/9/23_
_£5469 relates to grants_
_received where expenditure_
_incurred after 1/9/23_||
_£12,177 of football_
_subscription income was_
_received ahead of the start_
_of the new season on_
_1/9/22._
_£1270 relates to fundraising_
_received where expenditure_
_was incurred after 1/9/22_||
||||||
||||**This year**
**£**|**Last year**
**£**|
||||27,874|13,687|
||||25,945|27,874|
||||-27,874|-13,687|
||||**25,945**|**27,874**|
Page 17 of 22
**Section C. Notes to the Accounts (continued)**
## **Note 21 Provisions for liabilities and charges**
## **21.1 Movements in recognised provisions and funding commitment during the period**
Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period
|**This year**
**£**|**Last year**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
## **21.2 Please provide:**
- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;
- an indication of the uncertainties about the amount or timing of those outflows; and
- the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.
|**This year**
**Last year**|**This year**
**Last year**|
|---|---|
|
_Not applicable_|
_Not applicable_|
|_Not applicable_|_Not applicable_|
|_Not applicable_|_Not applicable_|
**21.3** For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).
**21.4** Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.
**This year Last year** _Not applicable Not applicable Not applicable Not applicable_
Page 18 of 22
## **Section C. Notes to the Accounts (continued)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial**
|**This year**|**Last year**|
|---|---|
|
_None_|_Not applicable_|
|||
|_Not applicable_|_Not applicable_|
22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
## **This year**
|**Thisyear**||
|---|---|
|**Description of item including its legal nature. Please describe**
**any security provided in connection to the liability.**|**Estimate of financial effect**|
|_None_|_Not applicable_|
|**Last year**|**Last year**|
|---|---|
|
**Description of item including its legal nature. Please describe**
**any security provided in connection to the liability.**|**Estimate of financial effect**|
|_Not applicable_|_Not applicable_|
## **23.2 Contingent assets**
|**This year**|**This year**|
|---|---|
|
**Description of item**|**Estimate of financial effect**|
|_None_|_Not applicable_|
|**Lastyear**||
|**Description of item**|**Estimate of financial effect**|
|_Not applicable_|_Not applicable_|
## **23.4 Other disclosures for contingent assets and/or liabilities**
|**23.4 Other disclosures for contingent assets and/or liabilities**|||
|---|---|---|
|Explain any uncertainties relating to the amount or timing of
settlement; and the possibilty of any reimbursement
Where it is not practical to make one or more of these disclosures,
please state this fact
|**This year**|**Last year**|
||_None_|_Not applicable_|
||_Not applicable_|_Not applicable_|
Page 19 of 22
## **Section C. Notes to the Accounts (continued)**
## **Note 24 Cash at bank and in hand**
|Bank accounts held for senior football
Short term cash investments (less than 3 months maturity date)
Short term deposits
Cash at bank and on hand
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||8,457|32,644|
||1,869|1,984|
||**10,327**|34,628|
## **Note 25 Fair value of assets and liabilities**
25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.
25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.
|**This year**
**Last year**|**This year**
**Last year**|
|---|---|
|
_Not applicable_|
_Not applicable_|
|_Not applicable_|_Not applicable_|
## **Note 26 Events after the end of the reporting period**
Please provide details of the nature of the event
Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made
|**This year**
**Last year**|**This year**
**Last year**|
|---|---|
|
_Not applicable_|
_Not applicable_|
|_Not applicable_|_Not applicable_|
Page 20 of 22
## **Section C. Notes to the Accounts (continued)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type**
**PE, EE**
**R or**
**UR ***|
**Purpose and**
**Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Extra-**
**ordinary**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|---|
|General|UR|Runningthe charity|244,800|225,184|- 213,662|-|-|-|256,322|
||||-|-|-|-|-|-|-|
||||-|-|-|-|-|-|-|
||||-|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||**244,800**|**225,184**|**- 213,662**|**-**|**-**|**-**|**256,322**|
|Fund balances carried forward include assets and liabilities denominated in a foreign currency||||||||Yes*
No*||
||||||||||ü|
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_*** - - - Key: PE permanent endowment funds; EE expendable endowment funds; R restricted income funds, including**_
|**Fund names**
|**Type**
**PE, EE**
**R or**
**UR ***
|
**Purpose and**
**Restrictions**
|**Fund**
**balances**
**brought**
**forward**
**£**
|**Income**
**£**
|**Expenditure **
**£**
|**Extraordina**
**ry**
**£**
|**Transfers**
**£**
|**Gains and**
**losses**
**£**
|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|---|
|General|UR|Runningthe charity|236,735|294,770|- 286,704|-|-|-|244,800|
||||-|-|-|-|-|-|-|
||||-|-|-|-|-|-|-|
||||-|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||**236,735**|**294,770**|**- 286,704**|**-**|**-**|**-**|**244,800**|
|Fund balances carried forward include assets and liabilities denominated in a foreign currency||||||||Yes*
No*||
||||||||||ü|
## **27.3 Transfers between funds**
|**27.3 Transfers between funds**|||
|---|---|---|
|**This 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||-|
|**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**
|**27.4 Designated funds**|**27.4 Designated funds**|**27.4 Designated funds**|
|---|---|---|
|**Thisyear**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
Page 21 of 22
**Section C. Notes to the Accounts (continued)**
## **Note 28 Transactions with trustees and related parties**
## **28.1 Trustee remuneration and benefits**
## **This year**
|**Last year**
**This year**
**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
None of the trustees have been paid any remuneration or received any other benefits
from an employment with their charity or a related entity
**28.2 Trustees' expenses**
No trustee expenses have been incurred
**28.3 Transaction(s) with related parties**
There have been no related party transactions in the reporting period
There have been no related party transactions in the reporting period|
_TRUE_|
|---|---|
|||
||
_TRUE_|
|||
||_TRUE_|
|||
||_TRUE_|
|||
||_TRUE_|
## **Note 29 Additional Disclosures**
The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.
_These accounts include the activities of the wholly owned trading subsidiary SCI Trading Ltd. This subsidiary is exempt from the requirements relating to the audit of accounts under section 479A of the Companies Act 2006._
Page 22 of 22
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**
**Responsibilities and**
**basis of report**|Charity Name
Sporting Club Inkberrow|Charity Name
Sporting Club Inkberrow|Charity Name
Sporting Club Inkberrow|
|---|---|---|---|
|||||
||30thApril 2024 (8m period)|**Charity no**
**(if any)**|1183950|
|||||
||3-22|||
||I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended 31/08/2022
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: Date: Name:** David Johnson **Relevant professional** Chartered Institute of Management Accountants **qualification(s) or body (if any): Address:** 10 Poplar Place, Inkberrow, Worcester, WR7 4JD
1
**Oct 2018**
**IER**
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
Nothing to disclose.
2
**Oct 2018**
**IER**