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2023-03-31-accounts

Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

Highgate Harriers

Annual Report and Accounts For the Year Ended 31 March 2023

www.highgateharriers.org.uk

Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

Contents

ontents
Page
Charity information 2
Trustees annual report 3
o Achievements and performance: the year in review 3
o Recognition and awards 4
o Objectives and activities 5
o Membership report 6
o Grants report 7
o Club history 8
o Structure, governance and management 10
o Financial review 10
o Reserves policy 10
o The Trustees 11
o Public benefit 11
o Trustees’ responsibilities 11
o Going concern 11
o Statement of disclosures to our independent examiner 12
Independent Examiner’s report 13
Statement of financial activities 14
Balance sheet 15
Notes to the accounts 16 – 21

Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

Charity Information

Trustees

Benjamin Noad (Chair & President) Jennifer Lovell (Vice President) Joseph Lowe (Treasurer) Jonathan Laybourn (Secretary)

Management Committee

Peter Chambers (Membership Secretary) Johan Ghillebert (Membership Analyst) Graham Norris (Grants Officer) Ben Pochee (Night of 10,000m PBs) Cal Gordon Martin Howard Juliet Kavanagh Robert Wilson Company secretary Jonathan Laybourn

Independent Examiner Griffin Chartered Accountants 165 High Street Honiton Devon EX14 1LQ Bankers Barclays Bank Metro Bank Hampstead Branch 1 Southampton Row Leicestershire London LE87 2BB WC1B 5HA Registered office Corporation of London Hampstead Heath Department Parliament Hill Fields Highgate Road London NW5 1QR Administrative office 46 Hemingford Road London N1 1DB Incorporated Charitable Organisation & Charity registration: 1190625 Companies House Reference: CE022698

VAT Registration: 440 5779 84

Contact Details: Info@highgateharriers.org.uk

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Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

Trustees Report

Achievements and Performance: The Year in Review

The club continued to thrive as we moved into 2023 with membership numbers remaining at a historically high level and a wide variety of competitive and volunteer opportunities provided to all members.

Summer 2022

The 2022 Summer season was highlighted by the Senior Track & Field team gaining promotion to the 2nd division of the Southern Athletics League. This is a composite team with Mornington Chasers; a successful collaboration that is benefiting both clubs. The junior section competed in the Middlesex Young Athletes League and finished a credible 7th place. As a founder member of the league, we have been instrumental in providing valuable competition locally to our membership and surrounding areas which included hosting the May fixture successfully.

The club also competed with London Heathside in the UK Athletics Young Athletes League for the upper age group. The club also hosted two popular Open meetings in April and September which were open to all. The club’s excellent network of volunteers and officials were instrumental in creating and running these events.

The club continued to provide much needed competition for the U11s and Under 7s with six Quad Kids competitions over the Summer of 2022, with the help of City of London and excellently led by Brenda Myers. We had 50-60 participants at each session, and our team of volunteer organisers includes several of our young athletes.

Our athletes delivered some outstanding individual performances:

Training at Parliament Hill continued with highly regarded coach-led sessions on Tuesdays and Thursdays and the weekend.

Winter 2022/23

Onto the winter of 2022/2023, and the Club competed with distinction in many competitions, no more so than in the 12 & 6 Stage National Road Relay Championships to end the season, with both the Men and Women gaining excellent Silver medals to show the true depth of the club’s talent.

The Metropolitan Cross Country League comprises teams from 24 clubs in the London area and took place over five meetings from October 2022 through February 2023. The Club participates in both the male and female divisions across all age groups. Our Senior Men continued their winning streak in their league, while our Veteran Women and Senior Women came 2nd and 5th respectively in their leagues. Our Juniors also competed in the NorthWest London Young Athletics League. We are proud that we contributed with volunteers and officials supporting these leagues along with taking leading roles in the successful London Youth Games/London Championships and the Middlesex Centenary Championships all hosted at Parliament Hill.

Other highlights included the Men winning the South of England Cross Country Championships and the Women finishing 4th in a close contest. The elusive National team medal continues to frustrate with the Men finishing 4th. At the Middlesex Championships the Club gained 3

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Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

individual and 3 team medals led by Lauren Russell’s dominant win in the U17W race, which led to international recognition, and Jacab Allen winning a competitive Senior Men’s race.

Highgate Harriers Night of the 10,000m PBs

On May 14th 2022 the club came together, following a two year Covid-19 hiatus, to host our iconic 25 lap festival which incorporated British Championships and trials for the World Championships in Oregon, USA. We are grateful to our key partners On, Pro:Direct, British Athletics and City of London Corporation for their ongoing support of our club initiative.

The event wouldn’t happen without the 150+ volunteers and race officials primarily from Highgate Harriers but also from several other grassroots clubs. Together the collective effort helped attract record crowds, who enjoyed a new event record from Yeman Crippa (27:16) and witnessed ten men go under the magic 4 minute mark in the Emsley Carr Mile, not to mention scintillating times also in the Millicent Fawcett Mile and personal best times from over 100 hundred club runners.

To see a short highlights video of the 2022 event click here - = https://www.youtube.com/watch?v cpOJSgXbM0s

Parliament Hill Track Refurbishments

The club was pivotal to Hampstead Heath securing £2m of funding for the track refurbishment and upgraded floodlighting from the City of London Corporation (CoL), with work scheduled to commence June 2023. During the year Highgate’s club officers worked closely with CoL to provide design input and support. The project secures the tracks longterm future as a graded for national and international competitions, including the night of 10,000m PBs.

Recognition and Awards

We would like to place on record a huge thank you to the club members, parents, marshals, volunteers, team managers, coaches and officials who have devoted so much of their time and energy to help organise, train, and motivate our club athletes to achieve new goals and develop and facilitate the successful running of our club.

2023 Outstanding contribution to the club

To Manish Agrawal, with thanks for your efforts over the year

Highgate Harriers Award Winners 2023

Highgate Harriers Award Winners 2023
Rothery Award
Club Athlete of the Year 2023		 Lauren Russell
Jewell Award
Junior Athlete of the Year 2023		 Elsa Shabani
Runner Up
Junior Athlete of the Year 2023		 Monisade Ayodeji
Masters Athlete of the Year 2023 Sabina Russell
Miller Harvey Award 2023 James Ward
Southern Athletics League 2023
Female Athlete of the Season		 Amblessed Akam
Southern Athletics League 2023
Male Athlete of the Season		 Charlie Button

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Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

Middlesex Young Athletes League 2023
Boy Athlete of the Season		 Idriss Mohammed-Mariche
Middlesex Young Athletes League 2023
Girl Athlete ofthe Season		 Elsa Shabani
Honorary Life Membership Greg Smith

Objectives and Activities

The principal objective of the Club is the promotion of community participation in healthy recreation in particular by the provision of facilities for athletics.

Training and Competition

We provide a great training environment for our members, developed over many years. Providing over 14 weekly training groups with licensed coaches, we enable members of every ability to train with their peers for cross-country, road running and track and field.

Event participation, from National to Parkrun, is encouraged and celebrated. The club covers the costs of entry to a range of events including road relays, cross country and track and field, for seniors and young athletes. By hosting several Open and League events each season, athletes gain the enjoyment and advantage of competing on home ground. At our Open events and Quad Kids we welcome non-members.

Night of the 10kPBs

There are relatively few opportunities for international elite and even good standard club athletes to compete in 10k track races. Highgate Harriers takes pride in its annual Night of the 10,000m PBs event, which was set up to address this gap and also demonstrate the innate passion and excitement that exists in UK club athletics.

Two innovations have contributed to its success. Firstly, by providing free non-ticketed access, entertainment between races and allowing spectators to stand on the track in lane 4 and thus get very close to the runners, the event attracts several thousand spectators creating a thrilling atmosphere that is often missing in all but the biggest televised athletics events. Secondly, by scheduling multiple back-to-back seeded races, each with large field sizes, several hundred athletes can participate. Proof of success is demonstrated by the international elite athletes the event attracts. Outside the London Stadium Diamond League competition, this Night of the 10,000m PBs is the only other international athletics event currently held in London.

Wider community benefits can be summed up as showcasing a motivational sport with zero entry costs to the public. We aim to dazzle and inspire people with the potential of athletics and ideally attract more people to engage with their local club and take up the sport to improve their physical and mental health.

Inclusion

Since 2019 we have provided weekly training sessions for para-athletes and held annual “give-it-a-go” sessions for para and special needs athletes. The mother of one of our paraathletes told us:

“Tristan is always looking forward to his training at the Hampstead Heath track with Anthony. Rain or shine he wants to go! Being able to exercise outdoors gives him a real boost. Also optimising physical activity with emphasis on optimal global muscle strength can aid his posture and has been recommended by a clinical specialist physiotherapist from St. Thomas’ Hospital.”

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Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

In addition, we provide targeted pastoral support to members in need. As of August 2023, 10 athletes benefit from our scholarship scheme covering membership fees, race entry costs and kit. We are proud that two members of our successful senior men’s road relay team are refugees.

Volunteer Development

We have coordinators for our coaches and officials, and the Club pays for their learning and accreditation through England Athletics. Young athletes gain sports leadership experience facilitating monthly Quad Kids events – community athletics for age 5-12. We offer a range of technical and ancillary roles at our hosted events, including our annual Night of the 10,000m PBs which is powered by 150 volunteers.

Membership Report

The membership of Highgate Harriers spans all ages and categories. Young athletes under 16 years represents the single largest cohort. Although the male and female split is close to 50/50 in the junior section, this changes post 16, with a proportionately larger male membership among seniors of 76.6% male/23.4% female. Data from England Athletics shows that across the London region, which includes 113 affiliated clubs, the overall representation among registered athletes in 2022/23 is c.58% male/42% female. EA athlete registrations include relatively fewer juniors, thus Highgate’s seniors cohort looks somewhat unbalanced in comparison.

Membership Categories Female Male
Coaches - Standard subscription 41.7% 58.3%
Life Members - Standard subscription 37.5% 62.5%
Membership - 17 & 18 year old - Standard subscription 28.6% 71.4%
Membership - Full Time University Student - Standard subscription 35.9% 64.1%
Membership - Over 16 - Second claim - Standard subscription 33.3% 66.7%
Membership - Over 18 - Seniors - Standard subscription 23.4% 76.6%
Membership - Young Athlete (Under 16) - Standard subscription 50.4% 49.6%
Official - Standard subscription 27.3% 72.7%
Scholarship - Junior - Standard subscription 30.0% 70.0%

Following a strong post COVID rebound, membership declined slightly during 2022/23, mirroring the trend among London clubs overall. A level of churn in membership is to be

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Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

expected and is somewhat higher for young athletes than for seniors. Overall, the retention rate is roughly 75% for Highgate Harriers for 2023. Figures for direct comparison are not available, however, we note that the level of athlete reregistrations to England Athletics in the London region was 65.9% year-on-year for 2023. Whilst Highgate’s retention level appears to be positive in comparison, the club is not complacent about membership and needs to ensure it is both attractive for

new joiners and has a strong value proposition for continuing membership, for all age groups and categories.

Non-renewals (Leavers) in 2023
Membership Category Female Male **Grand Total **
Membership- 17&18 yearold-Standard subscription 0 6 6
Membership- Full Time University Student-Standard subscription 7 6 13
Membership-Over 16-Second claim -Standard subscription 4 7 11
Membership-Over 18-Seniors-Standard subscription 13 35 48
Membership- YoungAthlete (Under 16)-Standard subscription 36 38 74
Scholarship-Junior -Standard subscription 1 1 2
YoungAthlete (Under 11)-Standard subscription 1 1 2
GrandTotal 62 94 156

Grants Report

Jack Petchey Achievement Award scheme - £5,200 (2022: £2,550)

Highgate Harriers again benefited from this scheme with nine of our Young Athletes recognised for their efforts. Our youngsters fully appreciate this award, and the funding that comes with it allows the club to enhance their athletics experience through purchases that include athletics implements, strength and conditioning equipment and courses. Our club continues to be grateful to the Jack Petchey Foundation for the support they provide.

Sport England Together Fund - £8,500 (2022: £Nil)

This grant was aimed specifically at our sessions for people with disabilities, and covered coaching, equipment and facility hire costs. Without this funding the support we give enabling local disabled people to enjoy athletics would not be possible. The grant covered weekly outdoor track-based sessions, plus weekly indoor sessions, and a sports day, at the local Talacre community sports centre as part of a multi-sports initiative for people with disabilities. Overall, 215 local people benefited from this initiative during the year.

All the above grants required end-of-project reports which were successfully submitted.

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Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

Club History

The Early Years

Highgate Harriers was founded in 1879 by 16 members of two local cricket clubs, the Magdala and Imperial United, who occasionally ran cross-country races and decided to form their own club. The name Harriers was used by many cross-country running clubs as the sport was based on the followers of hare hounds, or harriers. The club’s first run was reported in the Hampstead and Highgate Express on 22[nd] November 1879.

The following year the Amateur Athletic Association was formed and in 1887 the first National Cross-Country championship was held but it was not until 1898 that Highgate Harriers golden period began when the club was 2nd in the Southern Cross-Country Championship. The following year it won both the Southern and National Championships. From then on until 1912 it won the National 4 times, was second 4 times and third once and won the Southern 12 times, never being out of the first two. The most famous Highgate runner of that time was Albert Aldridge whose time of 51:49 for ten miles would still put him well up in the club rankings. Track meetings were held mostly at Finsbury Park at that time but references to “summer members” suggests that they were considered secondary to the main sport of cross-country.

WW1 & WW2

The club closed down at the outbreak of World War One, but it was re-formed in 1919, thanks to the efforts of Harry Rothery, and they had reasonable success for a few years with fourth and fifth places in the National and a string of firsts and seconds in the Southern. However, more and more clubs were being formed and Highgate’s initial golden period had come to an end.

In the 1930s and many years ahead of its time, the club introduced their Annual Schools Races. Run over the Heath and thought to be the first in the country, it proved a very popular and prestigious event. After WW2 the athletic authorities slowly introduced events for the younger age groups that we have today.

During WW2 the club was again dormant, the only activity of the club being race walking (possibly because some of the walkers tended to be older and may have missed conscription) and after the war a meeting was held to re-form the club. The walkers, led by ‘A D’ McSweeney, felt that they were the most successful part of the club and demanded that they should be a separate section of the club. As a result the club was split into two sections, the Running Section and the Walking Section, each with its own committee and finances, with a General Committee overseeing both of them, also with its own finances. The situation became even more complicated in 1954 when a Ladies Section, led by Charlie Warner, was formed. This clumsy arrangement subsisted for 26 years until 1980 when the club decided to reunite with all members being under the banner of Highgate Harriers as it is today.

In 1950 the Ladies English National Cross Country Championships were held for the first time from Parliament Hill Fields. The venue proved and has continued to be very popular. The Men’s Championships followed and every third year the National Championships (combined Men and Women) are held here. It is regarded by many as the ‘Home of Cross Country’. Highgate have been closely involved in helping with the organisation of this event: members, parents and friends set the courses and marshal these and other important National, Area and County events. Following the 2018 National event on the Heath, World Athletics presented their World Heritage Award which will be set up at Parliament Hill.

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Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

HQ Origins

Although the club started in Highgate its headquarters have roamed throughout North London. Mainly in pubs, sometimes as far away as Ponders End and Wood Green and including the Royal Oak, Golders Green, The Bull and Bush, The Freemasons Arms and the Load of Hay, Haverstock Hill. In 1939 the running track at Hampstead Heath was moved from its old location near the viaduct to Parliament Hill where an 8-lane cinder track was laid and where the club has been ever since. At that time night illumination was provided by oil lamps placed alongside the track. The present all-weather track with proper floodlights was first laid in 1978.

Club Centenary – An Auspicious Occasion

The club wished to introduce a Marathon race around London streets. Most local authorities and the police would not give permission but in 1974 a course was found away from heavy traffic and the first London Marathon, sponsored by Booth’s Gin was organised by club members and held for a few years around Mill Hill; a very hilly course!

The club’s centenary in 1979 was celebrated with an exhibition at Swiss Cottage Library and a banquet at Kenwood House. Freddie Cuthbert was club president and guests included the Mayors of Camden, Barnet, Haringey and Islington, together with Sir Horace Cutler, the leader of the Greater London Council. He subsequently granted permission for two members to find a course on the Isle of Dogs for the Avon Half Marathon for Ladies. A few more years and with the help of that success the London Marathon as we know it today came into being.

To mark our 130th year an exhibition was held at the Camden Library in Holborn. Here are held the Highgate Harrier club archives which are available for all to inspect. Among the collection items are photos and documents of Olympians and National Champions.

Recent Team Success

In recent years the club has enjoyed superb team success with the men winning the iconic National 12 Stage Road Relays in 2016 for the very first time in the club’s history. They also won the coveted Southern Cross Country Championships in 2016 and since 2013 won back to back Metropolitan League titles. In 2014 they also won National Silver 6 Stage Road Relay medals and bronze medals for the National Cross Country Relays. And in 2015 they won the Southern 6 Stage Road Relays for the first time 25 years.

The women’s squad has also been on the podium winning the Southern 6 Stage Road Relays in 2016, the Southern Cross-Country Championship in 2004, finishing 3rd in the National Cross Country Championships in 2006 and retaining the Metropolitan Cross League Title in 2016 (9 titles since 1994).

The club has helped develop many athletes who have gone on to represent their country over the years, but more recent club ‘stars’ have include Simeon Williamson (2008 Olympics 100m), Ben Noad represented Great Britain at the 2007 World Cross Country Championships, Andy Maud represented Great Britain in 2016 at the European Cup 10,000m, Becky Penty & Richard Scott both gaining England vests for International Cross Country and Marathon duties, Shaun Dixon received two call ups for the England team in the 2013 cross country season and Georgia Fear (U15) gained an England Schools cross country call up in 2014. Dominic Ogbechie became the European U18 Champion HJ July 7th 2018 2.16 in Gyor, Hungary.

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Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

Night of the 10,000m PBs

In 2013 the club created an annual celebration of 25 lap track racing in a bid to help boost the progression of club and elite runners, the event was called Night of the 10,000m PBs. In 2014 the club was asked to begin incorporating the British Championships, in 2016 the event hosted the Rio Olympic Team GB trials and then in 2018 and 2019 we hosted the European Cup with 8,000 spectators and 500,000 watching via BBC2.

Structure, Governance and Management

Highgate Harriers is a charitable incorporated organisation No. 1190625, registered on 20 July 2020. On 1 April 2021 the assets of Highgate Harriers Community Amateur Sport Club were transferred to the new Charitable Incorporated Organisation (CIO). The Charity operates under a constitution, as last amended on 13 June 2021.

New trustees are recruited from amongst the membership of club, with a focus on the skills that are needed for the charity to continue to thrive and serve the sport of athletics. In accordance with the Constitution, all trustees serve approximately annual terms, with all trustees being subject to re-election, by the members present, at each Annual General Meeting, which must occur within 15 months of the preceding AGM. Under the Constitution there must be between three and seven trustees.

The charity is managed by the Management Committee, which usually meets by-monthly with the trustees.

Financial Review

The Charity's income was £149,217 (2022: £188,070), of which £13,700 (2022: £12,250) was restricted. There was a surplus of £21,723 (2022: £136,443). The surplus was lower than 2022, due to last year incorporating the funds of the clubs predecessor organisation, Highgate Harriers Community Amateur Sports Club (CASC).

In 2022/23, the club was able to return to its pre-COVID level of activities, including hosting the sponsored ‘Night of 10,000m PB’s’. This resulted, once allowing for one-off CASC donation, in a large increase in both income and expenditure. The event contributed just over £20,000 (2022: £Nil – no event), to the Charity’s surplus, meaning that other club activities are operating on a break-even basis.

The Charity’s balance sheet remains strong with good cash reserves. Cash increased by £5,949, reflecting advance payments received for the May 2023 10,000m event being about equal to the prepayments to event suppliers.

Reserves Policy

The charity strives to maintain sufficient reserves to be able to maintain the club through any interruption to its activities, as recently witnessed in the pandemic, provide emergency funding should there be any threat to its base at the Parliament Hill track, and to be able to maintain its position as one of the UK’s premier athletics clubs. Having been in existence for almost 150 years, the trustees are determined to ensure that the club has the resources to continue for at least as long again.

The club’s current reserves balance of £155,748 is moving towards the level required to achieve these goals.

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Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

The Trustees

The Trustees, who served from incorporation, during the year, and the period up until the approval of this report:

Chris Bailey served as Chair and President from the date of incorporation until the close of the 2022 AGM on 17 October 2022.

No funds are held as a custodian.

Public Benefit

The Trustees have considered the Charity Commission’s guidance on public benefit including the guidance on fee charging. The Charity relies on grants, donations and fees for all our activities. A scholarship scheme is promoted to those unable to afford their membership fees, ensuring that wealth will never be a barrier to participation in club events.

Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that 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, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees 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 irregularities.

Going Concern

The Trustees consider it appropriate to prepare the accounts on a ‘going concern’ basis, because reserves are sufficient to cover any forcible negative event.

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Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

Statement of Disclosure to our Independent Examiner

In so far as the trustees are aware at the time of approving our trustees’ annual report:

This report was approved by the trustees on 2[nd] October 2023.

Joseph Lowe, Trustee 2[nd] October 2023

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Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

Independent examiner’s report to the trustees of Highgate Harriers

I report on the accounts of the charity for the year ended 31 March 2023, which are set out on pages 14 to 21.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Highgate Harriers, you are responsible for the preparation of the ac- counts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Highgate Harriers 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 examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of Highgate Harriers as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting 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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Laura Waycott FCA Griffin Chartered Accountants 165 High Street Honiton Devon EX14 1LQ

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Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2023

Income from:
Donations
Charitable activities
Trading activities
Total income
Expenditure on:
Costs of Raising funds
Trading operations
Charitable activities
Athletics
Total expenditure
Net income / expenditure before transfers
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds at 1 April 2022
Total funds at 31 March 2023		 Notes Unrestricted
Restricted
Total
funds
Total
funds
Funds
Funds
2023
2022
£
£
£
£
2
4
13
13
13		 3,883
-
3,883
137,370
44,144
13,700
57,844
45,864
87,490
-
87,490
4,836
135,517
13,700
149,217
188,070
9,972
-
9,972
3,756
104,774
12,748
117,522
47,871
114,746
12,748
127,494
51,627
20,771
952
21,723
136,443
-
-
-
-
20,771
952
21,723
136,443
134,977
1,466
136,443
-
155,748
2,418
158,166
136,443

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Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

Balance Sheet As at 31 March 2023

Fixed Assets:
Tangible assets
Intangible assets
Current assets
Stock
Debtors
Cash at bank
Creditors: amounts falling due
within one year
Net current assets
Total assets less current liabilities
Unrestricted funds
Designated Funds
General funds
Restricted funds
Total funds		 Notes
8
9
10
11
12,13
12,13
12, 13		 2023
£
4,238
539
4,777
4,557
65,910
190,473
260,940
107,551
153,389

158,166

155,748
155,748
2,418
2,418
158,166		 2022
£
2,411
3,772
6,183
3,237
9,137
184,524
196,898
66,638
130,260
136,443
-
134,977
134,977
1,466
1,466
136,443

Approval

The notes on pages 16 to 21 form part of these accounts.

These financial statements were approved by the Trustees on the 2[nd] October 2023 and are signed on their behalf by:

Joseph Lowe Date: 2[nd] October 2023

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Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

Notes to the accounts

1) Accounting policies

(I) Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice. The financial statements have been prepared under the historical cost convention except that, as disclosed in the accounting policies, certain items are shown at fair value. The charity is a public benefit entity as defined by FRS102.

(II) Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably. Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

(III) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis.

Expenditure includes attributable VAT which cannot be recovered.

Governance costs comprise accountancy, strategy development, legal fees, trustee indemnity insurance and trustee recruitment.

Expenditure is allocated to the particular activity where the cost relates directly to that activity. Management and administration costs have been allocated to each activity.

(IV) Management and administration costs

These costs comprise expenditure not directly attributable to the charitable or fund-raising activities of the Charity but relate to the furtherance of the Charity's objectives.

(V) Depreciation

Depreciation on tangible fixed assets is provided over 3 years on a straight-line basis in order to write off the assets over their estimated useful lives. Items of equipment are capitalised only where the purchase price exceeds £500.

(VI) Fund accounting

Unrestricted funds are incoming resources receivable or generated for furtherance of the objects of the Charity without a specified purpose and are available as general funds or designated funds. Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

(VII) Accounting judgements and estimation uncertainty

In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The following judgements and estimates are considered by the board to have most significant effect on amounts recognised in the financial statements. Tangible fixed assets are depreciated to their estimated residual value over their estimated useful economic life as detailed above.

(VIII) Taxation

The Charity is exempt from corporation tax on its charitable activities as it is a registered charity. The charity is VAT registered, but due to the nature of its income, is restricted in the proportion of its input VAT that can be recovered. Irrecoverable VAT is included within expenditure. Where applicable, income is shown net of VAT.

16

Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

(IX) Trade and other debtors

Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment. Those that are receivable after more than one year or that constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently at amortised cost, net of impairment.

(X) Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

(XI) Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial activities, bank overdrafts are shown within borrowings or current liabilities.

(XII) Going Concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

2) Income

Donations
Individual donations
Athletic league donations
Highgate Harriers CASC
Charitable activities
Subscriptions
Athletics meetings
Quad kids
Grants
Other
Trading activities
Bars & Catering
Sponsorship
Merchandise sales
Total
Analysis of grants received
Sport England together fund
Jack Petchey Foundation
Camden Giving – Inclusive Communities
Disability Sports Coach UK
Jack Lyons Charity		 2023
2023
2023
2022
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
£
£
£
£
1,958
-
1,958
2,887
1,925
-
1,925
989
-
-
-
133,494
3,883
-
3,883
137,370
31,771
-
31,771
30,343
9,420
-
9,420
1,092
1,116
-
1,116
903
-
13,700
13,700
12,250
1,837
-
1,837
1,276
44,144
13,700
57,844
45,864
16,435
-
16,435
-
65,400
-
65,400
-
5,655
-
5,655
4,836
87,490
-
87,490
4,836
135,517
13,700
149,217
188,070
-
8,500
8,500
-
-
5,200
5,200
2,550
-
-
-
1,200
-
-
3,500
-
-
-
5,000
-
13,700
13,700
12,250

17

Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

3) Net Income for the year

This is stated after charging:

et Income for the year
his is stated after charging:
Independent Examination
Depreciation		 2023
2022
£
£
1,820
1,680
4,498
4,110

4) Expenditure

Trading operations
Bars & Catering
Items for resale
Charitable activities
Youth coordinator and athletics coaches
Finance and Membership administration
Affiliation fees
Transport
Track scheme
Disability athletics project
Match and event hosting
Race entries
Website
Equipment & clothing
Other
Total		 2023
2022
Unrestricted
Restricted
Total Total
Funds
Funds
Funds
Funds
£
£
£
£
5,809
-
5,809
-
4,163
-
4,163
3,756
9,972
-
9,972
3,756
3,722
448
4,170
7,715
3,782
-
3,782
4,983
3,970
-
3,970
3,633
2,821
-
2,821
2,169
6,058
1,031
7,089
5,475
-
6,700
6,700
3,700
67,311
-
67,311
3,959
3,073
-
3,073
3,857
7,690
-
7,690
4,205
2,054
4,569
6,623
3,181
4,293
-
4,293
4,994
104,774
12,748
117,52247,871
114,746
12,748
127,49451,627

5) Governance Costs

Governance costs comprise accountancy fees and of the AGM. In 2023, these amounted to £2,198 (2022: £3,474). These costs are allocated to the Charity's activities.

No Trustees were reimbursed expenses, relating to their role as a Trustee, during the year.

6) Liability of members

If the Club is wound up, the Members of the Club have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.

7) Related party transactions

The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 March 2023 (31 March 2022 - Nill).

18

Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

8) Tangible Fixed Assets

Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
ntangible Fixed Assets
Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
ebtors
Trade debtors
Prepayments and accrued income		 Fixtures,
Fittings &
Equipment
£
3,288
3,092
6,380
877
1,265
2,142
4,238
2,411
Website
£
7,005
-
7,005
3,233
3,233
6,466
539
3,772
2023
£		 Total
£
3,288
3,092
6,380
877
1,265
2,142
4,238
2,411
Total
£
7,005
-
7,005
3,233
3,233
6,466
539
3,772

2022
£
28,824
37,086
-
9,137
65,910
9,137

9) Intangible Fixed Assets

10) Debtors

19

Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

11) Creditors: amount falling due within one year

reditors: amount falling due within one year
Trade Creditors
Taxation
Deferred income
Accruals		 2023
2022
£
£
12,998
3,632
9,805
-
77,615
54,188
7,133
8,818
107,551
66,638

12) Movements in funds

Movements in funds- 2023
As at
As at
1
April
31
March
2022
Income
Expenditure
Transfers
2023
£
£
£
£
£
Restricted Funds
Sport England – together fund
-
8,500
8,500
-
-
Tackling Inequalities
566
-
-
-
566
Jack Petchey Foundation
900
5,200
4,248
-
1,852
Total restricted funds
1,466
13,700
12,748
-
2,418
Unrestricted funds
General fund
134,977
135,517
114,746
-
155,748
Total unrestricted funds
136,443
135,517
114,746
-
155,748
Total funds
136,443
149,217
127,494
-
158,166
Movements in funds - 2022
As at
As at
1 April
31 March
2021
Income
Expenditure
Transfers
2022
£
£
£
£
£
Restricted Funds
Jack Lyons Charity
-
5,000
5,000
-
-
Tackling Inequalities
-
3,500
2,934
-
566
Jack Petchey Foundation
-
2,550
1,650
-
900
Camden Giving – Inclusive Communities
-
1,200
1,200
-
-
Total restricted funds
-
12,250
10,784
-
1,466
Unrestricted funds
General fund
-
175,820
40,843
-
134,977
Total unrestricted funds
-
175,820
40,843
-
134,977
Total funds
-
188,070
51,627
-
136,443		 As at
As at
1
April
31
March
2022
Income
Expenditure
Transfers
2023
£
£
£
£
£		 As at
As at
1
April
31
March
2022
Income
Expenditure
Transfers
2023
£
£
£
£
£		 As at
As at
1
April
31
March
2022
Income
Expenditure
Transfers
2023
£
£
£
£
£
-
8,500
8,500
-
-
566
-
-
-
566
900
5,200
4,248
-
1,852
1,466
13,700
12,748
-
2,418
134,977
135,517
114,746
-
155,748
136,443
135,517
114,746
-
155,748
136,443
149,217
127,494
-
158,166
As at
1 April
2021
£
-
-
-
-
-
-
-
-		 As at
31 March
Income
Expenditure
Transfers
2022
£
£
£
£
5,000
5,000
-
-
3,500
2,934
-
566
2,550
1,650
-
900
1,200
1,200
-
-
12,250
10,784
-
1,466
175,820
40,843
-
134,977
175,820
40,843
-
134,977
188,070
51,627
-
136,443

Purpose of restricted funds.

Tackling Inequalities: Funding to provide athletics for Camden’s disabled community.

20

Highgate Harriers Annual Report and Accounts 2022/23 CIO: 1190625

Jack Petchey Foundation: Funding for the achievement awards scheme, for members aged 11 -24.

Sport England – together fund: This fund supported the provision of athletic opportunities disabled persons.

Camden Giving – Inclusive Communities: This fund supported the provision of athletic opportunities disabled persons aged over 16 years old.

13) Analysis of net assets between funds

2023:
General
Restricted
Total
Funds
Funds
Funds
£
£
£
Fixed assets
4,777
-
4,777
Net current assets
150,971
2,418
153,389
155,748
2,418
158,166
2022:
General
Restricted
Total
Funds
Funds
Funds
£
£
£
Fixed assets
6,183
-
6,183
Net current assets
128,794
1,466
130,260
134,977
1,466
136,443
omparative Statement of Financial Activities
Notes
Unrestricted
Restricted
Total funds
Funds
Funds
2022
£
£
£
Income from:
Donations
137,370
-
137,370
Charitable activities
33,614
12,250
45,864
Trading activities
4,836
-
4,836
Total income
2
175,820
12,250
188,070
Expenditure on:
Costs of Raising funds
Trading operations
3,756
-
3,756
Charitable activities
Athletics
37,087
10,784
47,871
Total expenditure
4
40,843
10,784
51,627
Net income / expenditure before transfers
134,977
1,466
136,443
Transfers between funds
13
-
-
-
Net movement in funds
13
134,977
1,466
136,443
Reconciliation of funds
Total funds at 1 April 2021
-
-
-
Total funds at 31 March 2022
13
134,977
1,466
136,443		 2023:
General
Restricted
Total
Funds
Funds
Funds
£
£
£
Fixed assets
4,777
-
4,777
Net current assets
150,971
2,418
153,389
155,748
2,418
158,166
2022:
General
Restricted
Total
Funds
Funds
Funds
£
£
£
Fixed assets
6,183
-
6,183
Net current assets
128,794
1,466
130,260
134,977
1,466
136,443
omparative Statement of Financial Activities
Notes
Unrestricted
Restricted
Total funds
Funds
Funds
2022
£
£
£
Income from:
Donations
137,370
-
137,370
Charitable activities
33,614
12,250
45,864
Trading activities
4,836
-
4,836
Total income
2
175,820
12,250
188,070
Expenditure on:
Costs of Raising funds
Trading operations
3,756
-
3,756
Charitable activities
Athletics
37,087
10,784
47,871
Total expenditure
4
40,843
10,784
51,627
Net income / expenditure before transfers
134,977
1,466
136,443
Transfers between funds
13
-
-
-
Net movement in funds
13
134,977
1,466
136,443
Reconciliation of funds
Total funds at 1 April 2021
-
-
-
Total funds at 31 March 2022
13
134,977
1,466
136,443		 2023:
General
Restricted
Total
Funds
Funds
Funds
£
£
£
Fixed assets
4,777
-
4,777
Net current assets
150,971
2,418
153,389
155,748
2,418
158,166
2022:
General
Restricted
Total
Funds
Funds
Funds
£
£
£
Fixed assets
6,183
-
6,183
Net current assets
128,794
1,466
130,260
134,977
1,466
136,443
omparative Statement of Financial Activities
Notes
Unrestricted
Restricted
Total funds
Funds
Funds
2022
£
£
£
Income from:
Donations
137,370
-
137,370
Charitable activities
33,614
12,250
45,864
Trading activities
4,836
-
4,836
Total income
2
175,820
12,250
188,070
Expenditure on:
Costs of Raising funds
Trading operations
3,756
-
3,756
Charitable activities
Athletics
37,087
10,784
47,871
Total expenditure
4
40,843
10,784
51,627
Net income / expenditure before transfers
134,977
1,466
136,443
Transfers between funds
13
-
-
-
Net movement in funds
13
134,977
1,466
136,443
Reconciliation of funds
Total funds at 1 April 2021
-
-
-
Total funds at 31 March 2022
13
134,977
1,466
136,443		 General
Restricted
Total
Funds
Funds
Funds
£
£
£
4,777
-
4,777
150,971
2,418
153,389
155,748
2,418
158,166
General
Restricted
Total
Funds
Funds
Funds
£
£
£
6,183
-
6,183
128,794
1,466
130,260
134,977
1,466
136,443
2
4
13
13
13		 137,370
-
137,370
33,614
12,250
45,864
4,836
-
4,836
175,820
12,250
188,070
3,756
-
3,756
37,087
10,784
47,871
40,843
10,784
51,627
134,977
1,466
136,443
-
-
-
134,977
1,466
136,443
-
-
-
134,977
1,466
136,443

14) Comparative Statement of Financial Activities

21