**REGISTERED CHARITY NUMBER: 1191689** 

Report of the Trustees and 

Unaudited Financial Statements for the Year Ended 31 January 2022 

for 

Northern Ice Wheelchair Curling Club 

James W A Cruickshank & Co Chartered Accountants Chartered Tax Advisers Inglewood Wreay Carlisle Cumbria CA4 0RL 



Northern Ice Wheelchair Curling Club 

Contents of the Financial Statements for the Year Ended 31 January 2022 

|||Page||
|---|---|---|---|
|Operating and Financial Review||1||
|Report of the Trustees|2|to|3|
|Independent Examiner's Report||4||
|Statement of Financial Activities||5||
|Balance Sheet||6||
|Notes to the Financial Statements|7|to|10|
|Detailed Statement of Financial Activities||11||





Northern Ice Wheelchair Curling Club 

## Operating and Financial Review for the Year Ended 31 January 2022 

The main source of funds has been donations, a grant from Sport England and memberships fees. Due to concerns regarding Covid we no longer participate in any cash collections. 

Page 1 



Northern Ice Wheelchair Curling Club 

## Report of the Trustees 

## for the Year Ended 31 January 2022 

The trustees present their report with the financial statements of the charity for the year ended 31 January 2022. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

1. To provide for the welfare of wheelchair users by promoting the provision of Wheelchair Curling. 

2. To promote the benefit of Curling to wheelchair users and provide facilities, or assist in the provision of facilities, in the interest of social welfare for recreation and other leisure-time occupation so that their conditions of life may be improved; and 

3. To advance the education of the public about Wheelchair Curling. 

## **Significant activities** 

1. NIWCC plan a series of training sessions throughout the curling season to assist its members in training/coaching. 

2. We also provide 'Come and try it' sessions from time to time to let non members see what we do and hopefully gain new members. 

3. Those members who wish to be involved in competition curling are encouraged to do so. 

These activities benefit people by increasing confidence, social skills and fitness. 

## **Public benefit** 

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. 

## **ACHIEVEMENT AND PERFORMANCE** 

## **Summary of the Main Achievements** 

During the year NIWCC achieved the following: 

- Residential 'Come and try it' event at Northwest Castle Hotel Stranraer where 12 people were introduced to the sport. NIWCC held training sessions every week during the season at Dumfries Ice Bowl. 

- 3 members of NIWCC achieved Level 1 coaching certificates. 

- 1 member of NIWCC qualified as a first aider. 

- NIWCC enjoyed competing in the following competitions: 

- British Open 

- National Pairs 

- Dumfries Lions 

- Scottish Championship 

- Cairndale Hotel Dumfries competition. 

- Three members of NIWCC were selected to the GB Wheelchair Curling squad. This is the first time anyone from England has been selected. 

- Six NIWCC members were selected to be included In the England Wheelchair Curling Association. 

## **FINANCIAL REVIEW Reserves policy** 

Cash in hand at 31/01/2022 was £16,379.33. The main financial risk to the charity is reduced donations and grants. The funds are held to cover six months costs and to meet any unforeseen expenditure. 

## **FUTURE PLANS** 

We are planning to hold the first competition between Scottish and English wheelchair curling clubs called the 'Nations Cup'. The competition will be held in August 2022. If successful it is planned to make this an annual event. There will be a continued effort to provide access to wheelchair curling to as wide an audience as possible. 

Page 2 



Northern Ice Wheelchair Curling Club 

## Report of the Trustees 

for the Year Ended 31 January 2022 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

Northern Ice Wheelchair Curling Charity is a Charitable Incorporated Organization (CIO) which was first registered as a charity on 07 October 2020. The charity is registered with the Charity Commission under number 1191689. The principal office of the charity is 26 Twickenham Court, Seghill, Cramlington, NE23 7TB. 

## **Recruitment and appointment of new trustees** 

Trustees are appointed or reappointed at the AGM held in February. 

## **Risk management** 

There are 2 potential high risks. 

1. Should our preferred ice rink, Dumfries Ice Bowl, be unavailable for any reason it would cause serious operational issues. To mitigate this risk, we do have access to Ice Rinks at Kelso, Lockerbie, and Preston. 

2. Finance is the other high risk. To mitigate this the club policy is to have sufficient funds to continue operating for 6 months. 

Membership of the club is open to disabled wheelchair users over the age of eighteen residing in the north of England. NIWCC is associated with Scottish Curling via membership of Stirling Wheelchair Curling Club. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 

1191689 

## **Principal address** 

26 Twickenham Court Northumberland NE23 7TB 

## **Trustees** 

Bryan Miller Norma Woods Stephen McGarry Stewart Pimblett 

## **Independent Examiner** 

James W A Cruickshank James W A Cruickshank & Co Chartered Accountants Chartered Tax Advisers Inglewood Wreay Carlisle Cumbria CA4 0RL 

Approved by order of the board of trustees on 26/09/2022 and signed on its behalf by: 


Bryan Miller - Trustee 

Page 3 



Independent Examiner's Report to the Trustees of Northern Ice Wheelchair Curling Club 

## **Independent examiner's report to the trustees of Northern Ice Wheelchair Curling Club** 

I report to the charity trustees on my examination of the accounts of Northern Ice Wheelchair Curling Club (the Trust) for the year ended 31 January 2022. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). 

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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 the Trust 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 applicable requirements concerning the form and content of accounts set  out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 


James W A Cruickshank James W A Cruickshank & Co Chartered Accountants Chartered Tax Advisers Inglewood Wreay Carlisle Cumbria CA4 0RL 26/09/2022 Date: ............................................. 

Page 4 



Northern Ice Wheelchair Curling Club 

## Statement of Financial Activities 

## for the Year Ended 31 January 2022 

||||||Period|
|---|---|---|---|---|---|
||||||21.3.20|
|||||Year Ended|to|
|||||31.1.22|31.1.21|
|||Unrestricted|Restricted|Total|Total|
|||fund|fund|funds|funds|
||Notes|£|£|£|£|
|**INCOME AND ENDOWMENTS FROM**||||||
|Donations and legacies|2|23,828|-|23,828|16,175|
|Other trading activities|3|2,419|-|2,419|-|
|**Total**||26,247|-|26,247|16,175|
|**EXPENDITURE ON**||||||
|**Charitable activities**|4|||||
|Administration Costs of Charity||2,797|-|2,797|-|
|Fund Raising||3,747|-|3,747|-|
|Competitions and events||16,990|-|16,990|-|
|**Total**||23,534|-|23,534|-|
|**NET INCOME**||2,713|-|2,713|16,175|
|**RECONCILIATION OF FUNDS**||||||
|**Total funds brought forward**||16,175|-|16,175|-|
|**TOTAL FUNDS CARRIED FORWARD**||18,888|-|18,888|16,175|



The notes form part of these financial statements 

Page 5 



Northern Ice Wheelchair Curling Club 

## Balance Sheet 

## 31 January 2022 

|||||31.1.22|31.1.21|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|fund|funds|funds|
||Notes|£|£|£|£|
|**FIXED ASSETS**||||||
|Tangible assets|7|2,809|-|2,809|-|
|**CURRENT ASSETS**||||||
|Debtors|8|(300)|-|(300)|-|
|Cash at bank||16,379|-|16,379|16,175|
|||16,079|-|16,079|16,175|
|**NET CURRENT ASSETS**||16,079|-|16,079|16,175|
|**TOTAL ASSETS LESS CURRENT**||||||
|**LIABILITIES**||18,888|-|18,888|16,175|
|**NET ASSETS**||18,888|-|18,888|16,175|
|**FUNDS**|9|||||
|Unrestricted funds||||18,888|16,175|
|**TOTAL FUNDS**||||18,888|16,175|



The financial statements were approved by the Board of Trustees and authorised for issue on 26/09 2022 and were signed on its behalf by: 


Bryan Miller - Trustee 

The notes form part of these financial statements 

Page 6 



Northern Ice Wheelchair Curling Club 

Notes to the Financial Statements for the Year Ended 31 January 2022 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Fixtures and fittings - 25% on cost 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **Hire purchase and leasing commitments** 

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. 

## **2. DONATIONS AND LEGACIES** 

|**DONATIONS AND LEGACIES**|||
|---|---|---|
|||Period|
|||21.3.20|
||Year Ended|to|
||31.1.22|31.1.21|
||£|£|
|Gifts|(1)|-|
|Donations|10,354|16,175|
|Grants|10,000|-|
|Subscriptions|3,475|-|
||23,828|16,175|



continued... 

Page 7 



Northern Ice Wheelchair Curling Club 

Notes to the Financial Statements - continued for the Year Ended 31 January 2022 

## **2. DONATIONS AND LEGACIES - continued** 

Grants received, included in the above, are as follows: 

|ESC LOTTERY FUND<br>**OTHER TRADING ACTIVITIES**<br>Fundraising events<br>**CHARITABLE ACTIVITIES COSTS**<br>Administration Costs of Charity<br>Fund Raising<br>Competitions and events|Period<br>21.3.20<br>Year Ended<br>to<br>31.1.22<br>31.1.21<br>£<br>£<br>10,000<br>-<br>Period<br>21.3.20<br>Year Ended<br>to<br>31.1.22<br>31.1.21<br>£<br>£<br>2,419<br>-<br>Direct<br>Support<br>Costs<br>costs<br>Totals<br>£<br>£<br>£<br>2,497<br>300<br>2,797<br>3,747<br>-<br>3,747<br>16,990<br>-<br>16,990<br>23,234<br>300<br>23,534|Period<br>21.3.20<br>Year Ended<br>to<br>31.1.22<br>31.1.21<br>£<br>£<br>10,000<br>-<br>Period<br>21.3.20<br>Year Ended<br>to<br>31.1.22<br>31.1.21<br>£<br>£<br>2,419<br>-<br>Direct<br>Support<br>Costs<br>costs<br>Totals<br>£<br>£<br>£<br>2,497<br>300<br>2,797<br>3,747<br>-<br>3,747<br>16,990<br>-<br>16,990<br>23,234<br>300<br>23,534|
|---|---|---|
|||23,534|



## **3. OTHER TRADING ACTIVITIES** 

**4. CHARITABLE ACTIVITIES COSTS** 

## **5. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 January 2022 nor for the period ended 31 January 2021. 

## **Trustees' expenses** 

There were no trustees' expenses paid for the year ended 31 January 2022 nor for the period ended 31 January 2021. 

## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

|Unrestricted<br>Restricted<br>fund<br>fund<br>£<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>16,175<br>-<br>**NET INCOME**<br>16,175<br>-<br>**TOTAL FUNDS CARRIED FORWARD**<br>16,175<br>-|Total<br>funds<br>£<br>16,175|
|---|---|
||16,175|
||16,175|



continued... 

Page 8 



Northern Ice Wheelchair Curling Club 

Notes to the Financial Statements - continued for the Year Ended 31 January 2022 

## **7. TANGIBLE FIXED ASSETS** 

|**7.**|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|---|
|||||Fixtures|
|||||and|
|||||fittings|
|||||£|
||**COST**||||
||Additions|||2,809|
||**NET BOOK VALUE**||||
||At 31 January 2022|||2,809|
||At 31 January 2021|||-|
|**8.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||31.1.22|31.1.21|
||||£|£|
||Accruals||(300)|-|
|**9.**|**MOVEMENT IN FUNDS**||||
||||Net||
||||movement|At|
|||At 1.2.21|in funds|31.1.22|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|16,175|2,713|18,888|
||**TOTAL FUNDS**|16,175|2,713|18,888|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|26,247|(23,534)|2,713|
||**TOTAL FUNDS**|26,247|(23,534)|2,713|
||**Comparatives for movement in funds**||||
||||Net||
||||movement|At|
||||in funds|31.1.21|
||||£|£|
||**Unrestricted funds**||||
||General fund||16,175|16,175|
||**TOTAL FUNDS**||16,175|16,175|



continued... 

Page 9 



Northern Ice Wheelchair Curling Club 

Notes to the Financial Statements - continued for the Year Ended 31 January 2022 

## **9. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|16,175|-|16,175|
|**TOTAL FUNDS**|16,175|-|16,175|



## **10. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 January 2022. 

Page 10 



Northern Ice Wheelchair Curling Club 

Detailed Statement of Financial Activities for the Year Ended 31 January 2022 

|Detailed Statement of Financial Activities<br>for the Year Ended 31 January 2022|||
|---|---|---|
|||Period|
|||21.3.20|
||Year Ended|to|
||31.1.22|31.1.21|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Gifts|(1)|-|
|Donations|10,354|16,175|
|Grants|10,000|-|
|Subscriptions|3,475|-|
||23,828|16,175|
|**Other trading activities**|||
|Fundraising events|2,419|-|
|**Total incoming resources**|26,247|16,175|
|**EXPENDITURE**|||
|**Charitable activities**|||
|Food and Drinks|32|-|
|Website hosting|91|-|
|Workwear Protective Clothing|3,272|-|
|Travelling|11,526|-|
|Repairs and Renewals|1,305|-|
|Seminars, Competitions& Events|940|-|
|Advertising|3,747|-|
|Subscriptions and Memberships|399|-|
|Training Costs|1,220|-|
|Fixtures and fittings|702|-|
||23,234|-|
|**Support costs**|||
|**Governance costs**|||
|Independent Examiner Fees|300|-|
|Total resources expended|23,534|-|
|**Net income**|2,713|16,175|



This page does not form part of the statutory financial statements 

Page 11