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2025-06-30-accounts

Company Registration Number - 12475256

The Charity Registration Number is :- 1191595

TORNADOES SPORTS EDUCATION & LEISURE

Report and Accounts

30 June 2025

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TORNADOES SPORTS EDUCATION & LEISURE

Report and accounts for the year ended 30 June 2025

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 9
Independent Examiner's Report 10
Funds Statements:-
Statement of Financial Activities 12
Statement of Financial Activities - Prior Year statement 13
Statement of total recognised gains and losses 13
Movements in funds 14
Revaluation reserves 14
Revenue Funds 15
Fixed Asset funds 15
Income and Expenditure account 16
Summary of funds 16
Balance sheet 17
Cash flow statement 18
Notes to the accounts 19

TORNADOES SPORTS EDUCATION & LEISURE

Company Registration Number - 12475256

Trustees' Annual Report for the year ended 30 June 2025

The Trustees present their Report and Accounts for the year ended 30 June 2025, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The charity name.

The legal name of the charity is:- TORNADOES SPORTS EDUCATION & LEISURE.

The charity is also known by its various operating / trading names as follows:

1

TORNADOES SPORTS EDUCATION & LEISURE

Company Registration Number - 12475256

Trustees' Annual Report for the year ended 30 June 2025

2

TORNADOES SPORTS EDUCATION & LEISURE

Company Registration Number - 12475256

Trustees' Annual Report for the year ended 30 June 2025

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1191595.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

c/o The Home Office Pennyroyal Court, Station Road Tring, HP23 5QY Telephone

Email Address enquiries@tornadoes.org.uk Web address www.tornadoes.org.uk

The registered office of the charity for Companies Act purposes is the same as the operating address shown above.

The Trustees in office on the date the report was approved were:-

Stephen Bailey Samantha Ludewig Andreas Arakapiotis

The following persons served as Trustees during the year ended 30 June 2025 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

Name Appointed Resigned
Stephen Bailey 20/02/2020
Stuart Parker 20/02/2020 09/03/2026
Martin Pontoppidan 20/02/2020 30/06/2025

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TORNADOES SPORTS EDUCATION & LEISURE

Company Registration Number - 12475256

Trustees' Annual Report for the year ended 30 June 2025

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

Tornadoes Sports Education & Leisure (TSEL / Tornadoes) was formed in 2021, in order to transition the Unincorporated Charitable Association Tring Tornadoes Junior Sports Club (TTJSC) into a legal structure appropriate for the size and scale of club and charity it has become.

The charity's Objects / Purpose is restricted specifically, only for the public benefit to help and educate children, young people and adults through activities to develop their physical, mental and spiritual capacities such that they may grow to maturity as individuals and members of society and that their conditions of life may be improved.

Tornadoes provides team sports for young people and adults across Herts, Beds & Bucks, including Football, Futsal & Netball.

Our Football section is affiliated to Hertfordshire Football Association and holds FA Development Standard / Two-Star accreditation.

Our Netball Section is affiliated to England Netball and in Tring holds the Bronze Level England Netball CAPS accreditation.

The clubs within the charity have the following objectives:

•As coaches, our fundamental objective / responsibility is to develop a life-long love of sport and encourage participation at any level, for as long as possible.

•We continue to emphasise player development ahead of a win-at-all-costs mentality, with continued encouragement for fair play, good sportsmanship as well as effort. This is encouraged at each level, from team mates to spectators for all teams including visitors.

•The club is also committed to providing education for its members, through the approved courses operated by each of the National Governing Bodies we are involved with.

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TORNADOES SPORTS EDUCATION & LEISURE

Company Registration Number - 12475256

Trustees' Annual Report for the year ended 30 June 2025

Our aims & objectives are underpinned by a core set of values, that guide all of our activities and coaching judgements & playing standards:

•Tolerance - we’re all unique and different in our own ways, whether it be in our views, opinions or abilities. We embrace the differences and take the time to understand them, using the perspectives we gain, when considering our own actions.

•Respect - we respect each other at all times. Our respect is extended to coaches, the opposition, supporters, referees and umpires. We treat others how we would like to be treated.

•Inclusiveness - we are passionate about being open and providing all children within Tring and its surrounding villages an opportunity to play sport in a fun and safe environment. All abilities are welcome. We are united in the spirit and direction of the club and its role in the local community.

•Nobility - we display fine personal qualities including integrity and resilience. Our intention is to leave a positive impression whilst being associated with the club and beyond, wherever we go. Sportsmanship and fairness are more important than winning.

•Growth - we grow and develop our players and members from both a sporting and personal perspective, enabling them to become the best that they choose to be at sport and in their contribution to the wider society.

The main activities undertaken in relation to those purposes during the year.

For Season 2024/25 Tornadoes activities were as follows:

• Mens Senior Football through Tring Corinthians FC, formally adding “Performance” based football to our portfolio and formalising the player pathways for our youth football and their Senior teams, playing in:

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TORNADOES SPORTS EDUCATION & LEISURE

Company Registration Number - 12475256

Trustees' Annual Report for the year ended 30 June 2025

• Junior Netball, in Tring, with 150 Girls playing in the age ranges Year 3 (U08) to Year 09 (U14), across 15 teams in:

• Adult Netball in Tring through GiANTS (Girls into Adult Netball in Tring), with 60 players across Year 10 (U15), Year 11 (U16) and Year 12 (U17) in the second season of operation., playing in:

• Junior Netball in Berkhamsted (PHOENIX), with circa 150 players in the age ranges Year 5 (U10) to Year 11 (U16), playing in the Berkhamsted Netball League.

• Operation of Berkhamsted Netball League, based at Ashlyns School, providing Development Level Netball competition in Years 5 (U10) to Year 12 (U17), with 41 teams participating from 9 clubs.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

In addition to our existing sports sections & operations, during season 2024/25 the main activities that we undertook to further the charity’s purpose were:

• Completion of our “Field of Dreams” project, designed to create new training / playing space on Icknield Way

• Takeover and operation of the John Feenstra Veterans Football League (renamed the Dacorum Vets Football League), with 7 teams playing.

• Launch of the Tornadoes Darts Team, playing at the Tornadoes Clubhouse at Miswell Lane and in the:

• Continuing with our ongoing efforts to address the significant lack of available. affordable playing space, including general engagement with Tring Town, Dacorum Borough and Herts County Councils, their Officers and Councillors, especially in relation to the Dacorum Local Plan to 2041.

• Continuing our engagement with Dacorum Borough Council and submission of our planning application (25/00695/FUL) for a new Clubhouse, Changing Room Block and Artificial Football Pitch on our site at Cow Lane.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

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TORNADOES SPORTS EDUCATION & LEISURE

Company Registration Number - 12475256

Trustees' Annual Report for the year ended 30 June 2025

The main achievements and performance of the charity during the year.

In the season 2024/25 Season, we maintained multiple sports sections with junior ages ranging from 3-18 years old across all current sports (Football, Girls Football, Futsal & Netball) for all the young people of Tring & the surrounding villages. In addition, we added new Adult Mens Football as well as taking on the running of the Vets League. This meant that we:

• were able to provide junior sport for circa 950 boys and girls.

• further increased participation in girls football, adding new coaches to the section and then helping them secure the necessary FA coaching qualifications to enable us to add additional match day teams to the section.

• encouraged many players and volunteers to attend suitable training to coach Football and Netball with many obtaining recognised qualifications. These courses include child protection/safeguarding, emergency aid, referee, linesman, umpire as well as FA and England Netball Level 1 and 2 qualifications.

• Sustained Netball participation in Tring, at current full capacity, whilst continuing to seek new playing locations in order to try and meet demand. The Netball section continues to grow, with waiting lists for all age groups. We have numerous Level 1 & 2 Coaches, plus qualified umpires in the club.

• expanded The Berkhamsted Netball League to 41 teams from 9 Netball Clubs.

• Expanded PHOENIX Netball Club in Berkhamsted, with circa 150 players in years 5 (U10) to year 10 (U15), playing in the Berkhamsted Netball League.

The difference the charity's performance during the year has made to the beneficiaries of the charity.

Tornadoes ability to sustain the overall charitable operation and each of the sports sections at the levels of player participation & team numbers is the key performance measure that makes all the difference for our membership.

The health (both physical & mental) and wellbeing benefits of being active outdoors are well known and that combined with the friendships and social & community engagement arising from playing sports are what makes all the difference for our members.

The degree to which the achievements and performance during the year have benefited wider society.

Across all our Sports Sections, we continually advocate the highest standards of good conduct & behaviour, not just during participation in sport, but in all aspects of our playing members daily lives. We believe the wider local community in and around Tring & Berkhamsted see the benefits of what we do in the way that our playing members behave and conduct themselves away from their involvement with our sports activities.

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TORNADOES SPORTS EDUCATION & LEISURE

Company Registration Number - 12475256

Trustees' Annual Report for the year ended 30 June 2025

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

The Board may appoint any person who is able and willing to act as a new or additional Trustee and each Trustee shall, upon appointment as a Trustee, consent to become a Member of the Charity and sign and have their name entered in the Register of Members.

The charity's organisational structure.

Within the predecessor charity TTJSC, the Governance structure was a management committee. In TSEL that has evolved to be The Charity Board of Trustees / Directors.

Beneath the Board, we have created a Leadership structure comprising all the key functional roles (Safeguarding, Finance, Secretarial, People, Membership, Communications, Commercial, Facilities & Venues, Social & Events and Systems & Technology) required to sustain and evolve our charitable sports operations.

In addition to the Governance & Leadership structure we have retained the Management Committee for TTJSC (albeit with many of those roles being filled by the TSEL Functional Leadership) and for each new sports section we add, we create an Operational Management Team with responsibility for in year sports operations.

We have an ongoing review of structure in the context of the potential addition of new sports sections in the future.

Bankers

Natwest Bank PLC, 250 Bishopsgate, London, EC2M 4AA

Financial review

The charity's financial position at the end of the year ended 30 June 2025

The financial position of the charity at 30 June 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Unrestricted Revenue Funds available for the
general purposes of the charity
Net income		 2025
£
(8,995)
56,744
38,181
94,925		 2024
£
17,210
65,737
38,181
103,918

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TORNADOES SPORTS EDUCATION & LEISURE

Company Registration Number - 12475256

Trustees' Annual Report for the year ended 30 June 2025

Financial review of the position at the reporting date, 30 June 2025 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

The aim of the Trustees is to ensure that the charities sports sections / club(s) core costs are supported by their membership fee income and sponsorship revenues. Membership Fees are set to reflect current know costs, forecasted cost increases, contribution to central overheads and the ongoing provision of Reserves.

Policies on reserves.

Reserves are retained by the Charity primarily to fund future known expenditures and major development initiatives, as well as a contingency for unplanned or exceptional costs.

Surplus cash is invested in bank deposits to generate income to support the objectives of the charity. The charity’s financial statements are presented with this Trustees report. The results are in line with the Board of Trustees / Directors expectations.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

Christos Liondaris

Member of Association of Certifed Public Accountants

1st Floor Woodgate Studios 2-8 Games Road Cockfosters EN4 9HN

Statement of the Directors' and Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

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TORNADOES SPORTS EDUCATION & LEISURE

Company Registration Number - 12475256

Trustees' Annual Report for the year ended 30 June 2025

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

Method of preparation of accounts - Small company provisions

The financial statements are set out on pages 12 to 20.

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

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TORNADOES SPORTS EDUCATION & LEISURE

Company Registration Number - 12475256

Trustees' Annual Report for the year ended 30 June 2025

This report was approved by the board of trustees on 25 March 2026.

STEPHEN BAILEY Director and Trustee

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TORNADOES SPORTS EDUCATION & LEISURE

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 30 June 2025

I report to the Trustees on my examination of the financial statements of the charitable company on pages 12 to 20 for the year ended 30 June 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 19.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 9, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

Since the charitable company's gross income exceeded £250,000, the charitable company's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of Association of Certifed Public Accountants, which is one of the listed bodies.

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

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TORNADOES SPORTS EDUCATION & LEISURE

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

The gross income of the charitable company in the year ended 30 June 2025 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Association of Certifed Public Accountants;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 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;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

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 financial statements to be reached.

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TORNADOES SPORTS EDUCATION & LEISURE

Signed:-

Christos Liondaris - Independent Examiner

Association of Certifed Public Accountants

1st Floor Woodgate Studios 2-8 Games Road Cockfosters EN4 9HN

This report was signed on 25 March 2026

14

TORNADOES SPORTS EDUCATION & LEISURE - Statement of Financial Activities for the year ended 30 June 2025

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 30 June 2025, as required by the Companies Act 2006)

Current year
Unrestricted
Funds
2025
£
Income & Endowments from:
Donations & Legacies
A1
32,793
Charitable activities
A2
173,795
Other trading activities
A3
96,833
Total income
A
303,421
Expenditure on:
Raising funds
B1
3,516
Charitable activities
B2
309,815
Other
B3
16,199
Total expenditure
B
329,530
Net income for the year
(26,109)
Transfers between funds
C
17,114
Net income after transfers
A-B-C
(8,995)
(8,995)
Reconciliation of funds:-
E
Total funds brought forward
65,737
Total funds carried forward
56,742
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
38,181
38,181		 Current year
Total Funds
2025
£
32,793
173,795
96,833
303,421
3,516
309,815
16,199
329,530
(26,109)
17,114
(8,995)
(8,995)
103,918
94,923		 Prior Year
Total Funds
2024
£
94,945
145,612
71,492
312,049
9,450
274,747
10,642
294,839
17,210
-
17,210
17,210
86,708
103,918

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations

The notes attached on pages 19 to 20 form an integral part of these accounts.

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TORNADOES SPORTS EDUCATION & LEISURE - Statement of Financial Activities for the year ended 30 June 2025

TORNADOES SPORTS EDUCATION & LEISURE - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Other
B3
Total expenditure
B
B4
Net income for the year
Transfers between funds
C
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net movement in funds
SORP
Ref
Net gains on investments		 Prior Year
Unrestricted
Funds
2024
£
63,502
145,612
71,492
280,606
9,450
233,012
10,642
253,104
-
27,502
-
27,502
27,502
86,708
114,210

 Prior Year
Restricted
Funds
2024
£
31,443
-
-
31,443
-
41,735
-
41,735
-
(10,292)
-
(10,292)
(10,292)
-
(10,292)		 Prior Year
Total Funds
2024
£
94,945
145,612
71,492
312,049
9,450
274,747
10,642
294,839
-
17,210
-
17,210
17,210
86,708
103,918

All activities derive from continuing operations

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'

The notes attached on pages 19 to 20 form an integral part of these accounts.

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

16

TORNADOES SPORTS EDUCATION & LEISURE - Statement of Financial Activities for the year ended 30 June 2025

Movements in revenue and capital funds for the year ended 30 June 2025

Revenue accumulated funds

Unrestricted
Funds
2025
£
Accumulated funds brought forward
65,737
(26,109)
39,628
(From)/To unrestricted revenue funds
17,114
Closing revenue funds
56,742
Summary of funds
Unrestricted
and
Designated funds
2025
£
Revenue accumulated funds
56,742
Recognised gains and losses before
transfers		 Restricted
Funds
2025
£
38,181
-
38,181
-
38,181
Restricted
Funds
2025
£
38,181		 Total
Funds
2025
£
103,918
(26,109)
77,809
17,114
94,923
Total
Funds
2025
£
94,923		 Last year
Total Funds
2024
£
86,708
17,210
103,918
-
103,918
Last Year
Total Funds
2024
£
103,918

The notes attached on pages 19 to 20 form an integral part of these accounts.

TORNADOES SPORTS EDUCATION & LEISURE Income and Expenditure Account for the year ended 30 June 2025 as required by the Companies Act 2006

Income
Income from operations
Refunds from HMRC on gift aided donations
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Investment income		 2025
£
271,666
31,755
303,421
303,421		 2024
£
286,637
25,412
312,049
312,049

17

TORNADOES SPORTS EDUCATION & LEISURE - Statement of Financial Activities for the year ended 30 June 2025

Expenditure

Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Fundraising costs
Governance costs
Other expenditure
Total expenditure in the year
Tax on surplus on ordinary activities
Retained surplus for the financial year
Net income after tax in the financial year
Net income before tax in the financial year		 304,206
5,609
3,516
-
16,199
329,530
(26,109)
-
(26,109)
(26,109)		 258,990
8,813
9,450
6,944
21,284
305,481
6,568
-
6,568
6,568

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 19 to 20 form an integral part of these accounts.

18

TORNADOES SPORTS EDUCATION & LEISURE - Balance Sheet as at 30 June

SORP
Note Ref 2025 2024
£ £
Fixed assets A
Tangible assets 11 A2 75,426 81,035
Current assets B
Stocks B1 11,774 17,663
Debtors 13 B2 3,140 -
Cash at bank and in hand B4 54,808 43,330
Total current assets 69,722 60,993
Creditors: amounts falling due within
one year 14 C1 (50,225) (38,110)
Net current assets 19,496 22,882
The total net assets of the charity 94,922 103,917
The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted funds
Restricted Revenue Funds 18 D2 38,181 38,181
38,181 38,181
Unrestricted Funds
Unrestricted Revenue Funds 18 D3 56,741 65,736
56,741 65,736
Designated Funds
- -
Total charity funds 94,922 103,917

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

19

TORNADOES SPORTS EDUCATION & LEISURE - Balance Sheet as at 30 June

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 11.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

STEPHEN BAILEY

Trustee

Approved by the board of trustees on 25 March 2026

The notes attached on pages 19 to 20 form an integral part of these accounts.

20

TORNADOES SPORTS EDUCATION & LEISURE

Notes to the Accounts for the year ended 30 June 2025

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Dividends are accrued when the shareholder’s right to receive payment is established.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

21

TORNADOES SPORTS EDUCATION & LEISURE

Notes to the Accounts for the year ended 30 June 2025

Membership subscriptions

The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.

The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note6.

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Land and buildings 0 % straight line Plant and machinery 10 % straight line

A regular annual review of the likelihood of asset impairment is undertaken.

Stocks and work in progress

Stock is valued at the lower of cost and net realisable value.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

22

TORNADOES SPORTS EDUCATION & LEISURE

Notes to the Accounts for the year ended 30 June 2025

Creditors and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Foundation anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

Financial instruments including cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

All financial assets and liabilities measured at fair value, the basis for determining fair value, including any assumptions made when using a valuation technique.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

There are no significant implications of such matters.

5 Net surplus before tax in the financial year

The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets		 2025
£
5,609		 2024
£
8,813

23

TORNADOES SPORTS EDUCATION & LEISURE

Notes to the Accounts for the year ended 30 June 2025

6 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. The charity had circa. 200 Volunteers who donated over 15,000 hours of their time organising weekly coaching sessions and (for the majority of our Age Groups) matches each weekend too within our Football and Netball Sections.

In addition, across our various Leadership & Management Committees, an estimated average of 1,500 additional hours is contributed by Functional and Sports Section management, planning, organising & evaluating the various sports operations and the associated Coach & Player Development programmes.

Over and above the Volunteer contributions to Sports Operations an estimated average of a further 1,500 hours is contributed across: Membership Administration; Communications, Identity & Digital Presence; Systems & Technology; Financial Administration; Secretarial; end-of-season events & tournament attendances; various fundraising / grant funding initiatives & applications and most importantly Safeguarding & Child Welfare.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

7 Defined contribution pension schemes

The charity did not operate a defined contribution pension scheme during the year.

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

8 Defined benefit pension scheme

The charity did not operate a defined benefit pension scheme during the year.

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

9 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

10 Deferred income - Unrestricted and Designated funds

Current Year
Sundry items under £1000
Total
These deferrals are included in creditors		 Opening
Deferrals
£
890		 Released
from prior
years
£
-		 Received
less released
in year
£
(890)		 Deferred
at year end
£
-
890 - (890) -
2025
£
-		 2024
£
890

24

TORNADOES SPORTS EDUCATION & LEISURE

Notes to the Accounts for the year ended 30 June 2025

Prior Year
Sundry items under £1000
Total
These deferrals are included in creditors		 Opening
Deferrals
£
-		 Released
from prior
years
£
-		 Received
less released
in year
£
-		 Deferred
at year end
£
890
- - - 890
2024
£
890		 2022
£
-

11 Tangible fixed assets

Current Year
Cost
At 1 July 2024
At 30 June 2025
Depreciation
At 1 July 2024
Charge for the year
At 30 June 2025
Net book value
At 30 June 2025
At 30 June 2024
Prior Year
Cost
Additions
30 June 2024
Depreciation
Net book value
30 June 2024		 Land and
Buildings
£
33,758		 Plant &
Machinery
£
56,090		 Motor
Vehicles
£
-		 Total
£
89,848
33,758 56,090 - 89,848
-
-		 8,813
5,609		 -
-		 8,813
5,609
- 14,422 - 14,422
33,758 41,668 - 75,426
33,758 47,277 - 81,035
Land and
Buildings
£
33,758		 Plant &
Machinery
£
56,090		 Motor
Vehicles
£
-		 Total
£
89,848
33,758 56,090 - 89,848
33,758 56,090 - 89,848

25

TORNADOES SPORTS EDUCATION & LEISURE

Notes to the Accounts for the year ended 30 June 2025

12 Stocks & Work in Progress
Stocks before write downs
Analysis of the carrying value of stocks and work in progress by activities
2025
2024
£
£
Activity
Kit and merchandise
-
-
-
-
13 Debtors
Trade debtors
14 Creditors: amounts falling due within one year
Trade creditors
Accruals
Deferred Income - Unrestricted & designated funds
15 Income and Expenditure account summary
At 1 July 2024
Transfers in for the year
At 1 July 2024
Surplus after tax for the year
At 30 June 2025
Work in Progress		 12 Stocks & Work in Progress
Stocks before write downs
Analysis of the carrying value of stocks and work in progress by activities
2025
2024
£
£
Activity
Kit and merchandise
-
-
-
-
13 Debtors
Trade debtors
14 Creditors: amounts falling due within one year
Trade creditors
Accruals
Deferred Income - Unrestricted & designated funds
15 Income and Expenditure account summary
At 1 July 2024
Transfers in for the year
At 1 July 2024
Surplus after tax for the year
At 30 June 2025
Work in Progress		 12 Stocks & Work in Progress
Stocks before write downs
Analysis of the carrying value of stocks and work in progress by activities
2025
2024
£
£
Activity
Kit and merchandise
-
-
-
-
13 Debtors
Trade debtors
14 Creditors: amounts falling due within one year
Trade creditors
Accruals
Deferred Income - Unrestricted & designated funds
15 Income and Expenditure account summary
At 1 July 2024
Transfers in for the year
At 1 July 2024
Surplus after tax for the year
At 30 June 2025
Work in Progress		 2025
£
11,774		 2024
£
17,663
11,774 17,663
2025
2024
£
£
-
17,663
Stocks
- - - 17,663
2025
£
3,140		 2024
£
-
2025
£
45,750
4,472
-		 2024
£
12,552
24,668
890
50,222 38,110
2025
£
93,276
17,114
110,390
(26,109)		 2024
£
86,708
-
86,708
6,568
84,281 93,276

26

TORNADOES SPORTS EDUCATION & LEISURE

Notes to the Accounts for the year ended 30 June 2025

16 Related party transactions

During the financial year, in light of the substantial time, effort and professional competence required to plan, coordinate and operate key Leadership functions and newly acquired / developed sports operations, the Trustees/Directors approved two payments to Stephen Bailey in relation to the following activities:

1.0 Functional Activities: Brand, Communications & Digital Presence; Systems & Technology; Miswell Lane Clubhouse Premises & Operations; Commercial; Membership Administration and Football Section Secretarial Activities (£12,000)

2.0 Major Initiatives Coordination: Post-Acquisition Integration of Tring Corinthians AFC into TSEL; Icknield Way field conversion completion; Miswell Lane initiation of Lease Extension & Renegotiation; Establishment of Mens Senior Football; Establishment of Tornadoes Darts Section; Establishment of The Dacorum Football League – Vets Section (John Feenstra League); Cow Lane 2nd Planning Application and Initiate and manage the migration of the club membership system: from the current Love Admin version 1 to the Love Admin version 2. (£8,000).

Also during the financial year, The Tornadoes Webshop Operations were out-tasked to Alexander Lewis Bailey, a connected person of Trustee Stephen Bailey and payments totalling £2,335.47 were made.

17 Particulars of how particular funds are represented by assets and liabilities

At 30 June 2025
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 July 2024
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
75,426
31,541
(50,225)		 Designated
funds
£
-
-		 Restricted
funds
£
-
38,181
-		 Total
Funds
£
75,426
69,722
(50,225)
56,742 - 38,181 94,923
Unrestricted
funds
£
81,035
22,812
(38,110)		 Designated
funds
£
-
-
-		 Restricted
funds
£
-
38,181
-		 Total
Funds
£
81,035
60,993
(38,110)
65,737 - 38,181 103,918

27

TORNADOES SPORTS EDUCATION & LEISURE

Notes to the Accounts for the year ended 30 June 2025

18 Change in total funds over the year as shown in Note 17 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Restricted fund
Total restricted funds
Total charity funds		 Funds brought
forward from
2024
£
65,737		 Movement in
funds in 2025
See Note 19
£
(26,109)		 See Note 20
£
17,114
Transfers
between
funds in 2025		 Funds carried
forward to
2026
£
56,742
65,737 (26,109) 17,114 56,742
38,181 - - 38,181
38,181 - - 38,181
103,918 (26,109) 17,114 94,923

19 Analysis of movements in funds over the year as shown in Note 18

Other
Income
Expenditure
Gains &
Losses
2025
2025
2025
£
£
£
Unrestricted and designated funds:-
Unrestricted Revenue Funds
303,421
(329,530)
-
303,421
(329,530)
-
Gains and losses are detailed in notes 0,0, 0, 0 and 0
Details of transfers between funds in
Net transfers
To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for capital
grants and fixed asset funds'.
The transfers shown in note 18 above are:-		 Income
2025
£
303,421		 Expenditure
2025
£
(329,530)		 Other
Gains &
Losses
2025
£
-		 Movement
in funds
2025
£
(26,109)
303,421 (329,530) - (26,109)
2025
£
17,114
17,114

20 Details of transfers between funds in

28

TORNADOES SPORTS EDUCATION & LEISURE

Notes to the Accounts for the year ended 30 June 2025

21 The purposes for which the funds as

Unrestricted and designated funds:-

Unrestricted Revenue Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

Restricted funds:-

Restricted Fixed Asset Funds

The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.

22 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity is obliged to contribute such amount as may be required not exceeding £10 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

29

TORNADOES SPORTS EDUCATION & LEISURE

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

23 Donations, Grants and Legacies

Donations and gifts from individuals
The Hertfordshire Football Association Ltd
Refunds from HMRC on gift aided donations
Small donations individually less than £1000
Total public sector revenue grants
The Football Foundation
Dacorum Borough Council
Total donations and gifts from
individuals
Revenue grants from government and
public bodies		 Current year
Unrestricted
Funds
2025
£
1,038
31,755		 Current year
Restricted
Funds
2025
£
-
-
-
Current year
Restricted
Funds
2025
£
-
-
-
-		 Current year
Total Funds
2025
£
1,038
31,755
32,793
Current year
Total Funds
2025
£
-
-
-
-		 Prior Year
Total Funds
2024
£
-
25,412
32,793 25,412
Current year
Unrestricted
Funds
2025
£
-
-
-		 Prior Year
Total Funds
2024
£
38,778
7,500
500
- 46,778

All the grants in the prior year were unrestricted.

Revenue grants from government and public bodies - Prior Year analysis

Prior Year Prior Year Prior Year
Unrestricted
Funds		 Restricted
Funds		 Total Funds
2024 2024 2024
£ £ £
Prior Year 15,335 31,443 46,778

30

TORNADOES SPORTS EDUCATION & LEISURE

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

Total private sector revenue grants
Revenue grants and donations from
non public bodies
Tring Corinthians Football Club		 Current year
Unrestricted
Funds
2025
£
-		 Current year
Restricted
Funds
2025
£
-
-		 Current year
Total Funds
2025
£
-
-		 Prior Year
Total Funds
2024
£
22,755
- 22,755

Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis

Prior Year
Unrestricted
Funds
2024
£
Total Donations, Grants and Legacies
Total Donations, Grants and
Legacies
A1
32,793
All the donations and gifts in the prior year were unrestricted.
Prior year
Unrestricted
Funds
2024
£
Total Donations, Grants and
Legacies
A1
63,502
24 Income from charitable activities - Trading Activities
Current year
Current year
Unrestricted
Funds
2025
£
Primary purpose and ancillary trading
24,912
148,883
173,795
Membership fees
Total Primary purpose and ancillary
trading
Kit income		 Prior Year
Unrestricted
Funds
2024
£		 Prior Year
Restricted
Funds
2024
£		 Prior Year
Total Funds
2024
£
32,793 -
Restricted
Funds
2024
£
31,443
Current year
Restricted
Funds
2025
£
-
-
-		 32,793
Prior Year
Total Funds
2024
£
94,945
Current year
Total Funds
2025
£
24,912
148,883
173,795		 94,945
Prior Year
Total funds
2024
£
24,412
121,200
173,795 145,612

31

TORNADOES SPORTS EDUCATION & LEISURE

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

25 Total Income from charitable activities

Current year
Current year
Unrestricted
Funds
2025
£
Total income from charitable trading
173,795
Total from charitable activities
A2
173,795
Income from other, non charitable, trading activities
Current year
Unrestricted
Funds
2025
£
3,312
93,521
Total from other activities
A3
96,833
Income from fundraising events
Non-charitable trading activities		 Current year
Unrestricted
Funds
2025
£
173,795		 Current year
Restricted
Funds
2025
£
-
-
Current year
Restricted
Funds
2025
£
-
-
-		 Current year
Total Funds
2025
£
173,795
173,795
Current year
Total Funds
2025
£
3,312
93,521
96,833		 Prior Year
Total Funds
2024
£
145,612
173,795 145,612
Prior Year
Total Funds
2024
£
2,599
68,893
96,833 71,492

26 Income from other, non charitable, trading activities

32

TORNADOES SPORTS EDUCATION & LEISURE

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

27 Expenditure on charitable activities - Direct spending

Current year
Current Year
Unrestricted
Funds
2025
£
Training & Match Equip, Refs, Tournaments, League Reg
66,759
Pitch Hire, Grounds Maintenance & Development
132,235
40,533
Total direct spending
B2a
239,527
Kit costs		 Current year
Current Year
Unrestricted
Funds
2025
£
Training & Match Equip, Refs, Tournaments, League Reg
66,759
Pitch Hire, Grounds Maintenance & Development
132,235
40,533
Total direct spending
B2a
239,527
Kit costs		 Current year
Restricted
Funds
2025
£
-
-
-
-		 Current year
Total Funds
2025
£
66,759
132,235
40,533
239,527		 Prior Year
Total Funds
2024
£
83,943
74,617
30,451
239,527 189,011

28 Expenditure on charitable activities - Charitable trading

Current Year
Reallocated from support costs
Total charitable trading costs
B2b		 Current year
Unrestricted
Funds
2025
£
72,674		 Current year
Restricted
Funds
2025
£
-
-		 Current year
Prior Year
Total Funds
Total Funds
2025
2024
£
£
72,674
9,772
72,674 72,674
9,772

29 Expenditure on charitable activities- Grant funding of activities

Current Year
Total grantmaking costs
B2c
Prior Year
Total grantmaking costs
B2c
Grant expenditure
Grant expenditure		 Current year
Unrestricted
Funds
2025
£
-		 Current year
Restricted
Funds
2025
£
-
-
Prior Year
Restricted
Funds
2024
£
41,735
41,735		 Current year
Prior Year
Total Funds
Total Funds
2025
2024
£
£
-
8,597
- -
8,597
Prior Year
Unrestricted
Funds
2024
£
(33,138)		 Prior Year
Total Funds
2024
£
8,597
8,597
(33,138)

33

TORNADOES SPORTS EDUCATION & LEISURE

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

30 Support costs for charitable activities

30
Support costs for charitable activities
Current year
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
2025
2025
£
£
£
Premises Expenses
36,236
-
36,236
Administrative overheads
8
-
8
1,194
-
1,194
32,489
-
32,489
Information technology & website costs
3,295
-
3,295
2,400
-
2,400
Financial costs
5,225
-
5,225
5,609
-
5,609
Support costs before reallocation
86,456
-
86,456
Less support costs reallocated to specific activities
To charitable trading costs
(72,674)
-
(72,674)
To costs of raising funds
(1,821)
-
(1,821)
To non charitable costs
(14,347)
-
(14,347)
Total support costs - Current Year
(2,386)
-
(2,386)
The basis of allocation of costs between activities is described under accounting policies
All the expenditure in the prior year was unrestricted.
Administrative overheads
The basis of allocation of costs between activities is described under accounting policies
Bank charges
As detailed in Note 31
Postage
Other Premises Costs
Professional fees paid to the Auditor or Independent Examiner in addition to audit and
examination fees
Advertising and marketing
Professional fees paid to the Auditor or Independent Examiner in addition to audit and examination fees
Sundry expenses
Depreciation & Amortisation in total		 Prior Year
Total Funds
2024
£
38,285
-
1,821
34,389
-
2,400
3,134
8,813
88,842
(9,772)
(8,005)
(10,642)
60,423
-
(8,005)
(10,642)

34

TORNADOES SPORTS EDUCATION & LEISURE

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

31 Other Expenditure - Governance costs

Current Year
Other governance costs
Total Governance costs		 Current year
Unrestricted
Funds
2025
£
-		 Current year
Restricted
Funds
2025
£
-
-		 Current year
Total Funds
2025
£
-
-		 Prior Year
Total Funds
2024
£
6,944
- 6,944

Professional fees paid to the Auditor or Independent Examiner in addition to audit and examination fees

Assurance -Non audit or examination
Tax advisory fees
Total additional fees included in
support costs at Note 30		 Current year
Unrestricted
Funds
2025
£
2,160
240		 Current year
Restricted
Funds
2025
£
-
-
-		 Current year
Total Funds
2025
£
2,160
240
2,400		 Prior Year
Total Funds
2024
£
2,160
240
2,400 2,400

All the expenditure in the prior year was unrestricted. All the expenditure in the prior year was unrestricted.

Professional fees paid to the Auditor or Independent Examiner in addition to audit and examination fees

Total additional fees included in
support costs at Note 30		 Prior Year
Unrestricted
Funds
2024
£		 Prior Year
Restricted
Funds
2024
£
-		 Prior Year
Total Funds
2024
£
2,400 2,400

35

TORNADOES SPORTS EDUCATION & LEISURE

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

32 Total Charitable expenditure
Current Year
Total direct spending
B2a
Total charitable trading costs
B2b
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
Prior Year
Total direct spending
B2a
Total charitable trading costs
B2b
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2025
£
239,527
72,674
-
(2,386)
-		 Current year
Restricted
Funds
2025
£
-
-
-
-
-
-
Prior Year
Restricted
Funds
2024
£
-
-
41,735
-
-		 Current year
Total Funds
2025
£
239,527
72,674
-
(2,386)
-
309,815
Prior Year
Total Funds
2024
£
189,011
9,772
8,597
60,423
6,944		 Prior Year
Total Funds
2024
£
189,011
9,772
8,597
60,423
6,944
309,815 274,747
Prior Year
Unrestricted
Funds
2024
£
189,011
9,772
(33,138)
60,423
6,944
233,012 41,735 274,747

33 Expenditure on raising funds and costs of investment management

Current Year
Cost of fundraising activities
Reallocated from support costs
Total fundraising costs
B1		 Current year
Unrestricted
Funds
2025
£
1,695
1,821		 Current year
Restricted
Funds
2025
£
-
-
-		 Current year
Prior Year
Total Funds
Total Funds
2025
2024
£
£
1,695
1,445
1,821
8,005
3,516 3,516
9,450

All the expenditure in the prior year was unrestricted.

36

TORNADOES SPORTS EDUCATION & LEISURE

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

34 Other trading expenditure unrelated to fundraising or charitable activities

Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
2025
2025
£
£
£
1,852
-
1,852
Reallocated from support costs
14,347
-
14,347
Non charity expenditure
B3b
16,199
-
16,199
Other trading expenditure unrelated to fundraising or charitable activities - Prior Year analysis
Unrestricted
Funds
Restricted
Funds
Total Funds
35 Total of other expenditure
Current year
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
2025
2025
£
£
£
Non charity expenditure
16,199
-
16,199
Total other expenditure
B3
16,199
-
16,199
All the expenditure in the prior year was unrestricted.
Prior Year
Prior Year
Prior Year
Prior Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
2024
2024
£
£
£
Non charity expenditure
10,642
-
10,642
Total other expenditure
B3
10,642
-
10,642
Fines and penalties		 Current year
Total Funds
2025
£
1,852
14,347		 Prior Year
Total Funds
2024
£
-
10,642
16,199 10,642
Prior Year
Total Funds
2024
£
10,642
10,642

37