Charity registration number.. 1193356 The Avon Squash & Racketball Association IA charitable incorporated organisationl Trustees Annual Report and Financial Statements for the year ended 30th April 2025
The Avon Squash & Racketball Association Contents Page{s) Reference and Administrative Detai Is Trustees, Reporr Statement of Financial Activities Balance Sheet Notes to the Financial Statements Page 2
The Avon Squash & Racketball Association Reference and Administrative Details Trustees Seamussingh Flichard Bickers Duncan Higgins Sandra Doran-Hole Jeremy Goulding John Welton Andrew Rogers (appointed.. 2nd September 20251 Principal and Registered Office 76 Brooklyn Road Bristol BS13 7JZ Charity Registration Number in England 1193356 Page 3
The Avon Squash & Racketball Association Trustees. Report The trustees present their annual report and financial statements for the year ended 30th Apri I 2025. The financial statements have been prepared in accordance with the accounti ng policies set out in note I to the accounts and comply with the charity's constitution, the Charities Act 2011 and Statement of Recommended Practice, "Accounting and fieporting by Charities preparing their accounts in accordance with the Financia l Reporting Standard applicable in the U K and Republic of Ireland IFRS 1021 ISORP 20191 effective l January 2019 Objectives and Activities The purpose of the charity as set out in its governing document is the promotion of community participation in healthy recreation for the public benefit by the provision of facilitie5 for playing the sports of squash and squash 57 (previously known as racketballl in the county ofAvon. The main focuses for our activities within the year are.. The selection, training, and managing senior and junior inter-county teams, for the England Squash inter-county competitions. 2. Organise club team leagues for both men and women, actively including university students. With club teams also i nvolving ju niors who have reached a competitive ability. 3. Promote squash 57 create events to support its promotion and support clubs who wish to either introduce squash 57 or stage events. 4. Provide grants to organisations where the purpose alig ns with our strategic goals of increasing participation amongst women and juniors or in squash 57. In general, we will offer grants up to 500h of the funding required by the applicant. In planning the activities for the year, the trustees had regard for the guidance on public benefit issued by the Chaiity Commission when exercising any powers or duties to which the guidance was relevant. We are indebted to the volunteers who help to organise our leagues, coach and mentor juniors in the county development days, organise our major events, and market and promote the sport i n the press and social media. Achlèvements and Performance Some of our achievements this year have been.. Increased the nu mber of Trustees. Whilst it is our goal of improving the diversity of the makeup of the Trustees it remains extremely challenging to engage with women on becoming a Trustee or volunteering to be a committee member or member at large. With that in mind we were able to add a woman to the committee who has been actively engaged with Junior squash in the County. We also added a new Trustee after the AGM who expressed a desire to become one. 2. Operated leagues for Mixed (Men and Women) and Women's only. 3. Operated a doubles league in between Spring and Summer squash leagues. 4. Obtained newtrophies for all the mixed and women's divisions. 5. Continued fu ndi ng support for an existing junior programme. 6. Lau nched a Bal Is for Clubs programme to supply venueg with the most suitable balls for beginners and casual players. Page4
The Avon Squash & Racketball Association Achievements and Perft)rmance continued an Junior box leagues at Ped13nd Green, Lansdown, Yate Leisure Centre and David Lloyd Long Ashton throughout the season combined with an end of season get together for all the junior players. David Lloyd Long Ashton was added as a venue this year to support a newly launched Junior programme. 8. Entered teams into the Senior (Men and Women's teamsl, Masters Imen's 035s, 055s and Women's 040sl and Juniors Inter County Championships (Boys Ulls, U13s U15s, U17s, Cirls U115 and U1751. The fv1en's senior team retained their place im the Premier League and the Women's senior team made the National Fi nals for the fi rst time in many years. Our Girls Ulls ar)d U17s team qualified for the National Finals for the first time.. 9. Lau nched a Bal Is for Clubs programme to supply venues with the most suitable balls for beginners and casual players. 10. Engaged with 180 Degrees Consultancy from University of Bristol to look at ways to reach out to our target demographic groups. This resulted in a number of potential programmes to try and launch. 11. Flan County Closed Squash Championships as well as a County Junior Closed Championship. Financial review and Reserves policy 2025 financial review The total incoming resources for The Avon Squash & Racketball Association for the year to 30th April 2025 was £9,719 12024.. £11,208). Total resources expended was £11,285 12024.. £9,694) resulting in a net expenditure of £1,56612024.' net income £1,514). Total funds as at 30th April 2025 was 0,215(2024.. £31,781), of which £30,03512024'. £31,016) was cash. The charity is in a stable financial position, with sufficient money in the bank to fund recurring expenditure for a number of years. This puts the charity in a good position to provide grants to further help it achieve its objectives set out i n its constitution. Reserves policy Reserves are held to support at least two years, operating costs and are currently all unrestricted. Any future restricted funds could only be used for practical restricted purposes within the objects of the charity. Structure, Governance and Management The charity is a charitable incorporatod organisatior) and its governing document 15 a constitution adopted on 25 November 2020. Trustees are elected by the representatives ofthe members of the charity at an annual general meeting or by the existing charity trustees Seamus Singh 261212026 Chairman and Lead Trustee Page5
The Avon Squash & Racketball Association Statement of Financial Activities for the year ended 30th April 2025 {Including Income and Expenditure Account) 2025 2024 Note Incoming Resources Income from choritoble octivitie&' Leagues and competitions 7,473 8,234 England Squash funding 2,246 2.246 Sponsorship 728 Total Incoming Resources 9,719 11208 Resources Expended Expendlture on." Charitable activities 19,9641 18.5211 Support costs 11,3211 11,17311 Total Resources Expended 1,285) (9,694) Net incomellexpenditure) & Net rnovement in funds {1566) 1,514 Reconciliation of funds Total funds brought forward 31,781 30,267 Total funds carried fOrwrd 30,215 31,781 All of the charity's activities derive from continuing operations during the year and all funds are unrestricted. There are no recognised gains or losses other than those included in the Statement of Financial Activities above. Page 6
The Avon Squash & Racketball Association Balance Sheet as at 30th April 2025 2025 2024 Note Current Assets Debtors 3,731 2,416 Cash at bank 30,035 31,016 Total Current Assets 33,766 33,432 Current Llabilities Amounts falling due within one year 13,5501 11,6511 Net Assets 30,216 31,781 Funds of the Charity. Unrestricted funds 30,216 31,781 Total Funds 30,216 31,781 The trustees acknowledge their responsibilities for complying with the requirements of the Charities Act with respect to accounting records and the preparation of financial statements. These financial statements on pages 6 to 11 were approved by the trustees, and authorised for issue on 2610212027 and signed on their behalf by.. Duncan Higgins Trustee and Treasurer Page 7
The Avon Squash & Racketball Association Notes to the Financial Statements for the Year Ended 30th April 2025 l Accounting policies Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. Statement of compliance The accounts (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 Fleporting Standard applicable in the UK and Republic of I reland IFRS 1021 (effective l January 20191 and the Charities Act 2011 and applicable regulations. No statement of cash flows has been provided as the charity is small under the Charities Act SORP IFRS1021. The financial statements are presented in GBP and rounded to the nearest £1. Accruals basis Both incoming resources and resources expended are accounted for on an accruals basis. Going concern The financial statements have been prepared on a going concern basis as the trustees believe that no material u ncertainties exist. The trustees have considered the level of fu nds held and the expected level of income and expenditure for 12 months from authorising these finar)cial statements. The budgeted income and expend iture is sufficient with the level of reserves for the charity to be able to continue as a going concern. Income and endowments Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the funds, certainty of recoipt and the amount can be measured with sufficient reliability. Page 8
The Avon Squash & Racketball Association Notes to the Financial Statements for the year ended 30th April 2025 - continued Donations and legacies Donations and legacies are recognised on a receivable basis where there is certainty of receipt and the amount can be reliably measured. For customer donations, this is when the cash is received. Trade debtors Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impa irment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the orig inal terms of the receivables. Cash at bank and in hand Cash at bank and in hand comprises cash on hand and call deposits, and other short-term hig hly liquid i nvestments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade creditors Trade creditors are obligations to pay for goods or sepdices that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an Ljnconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised c05t using the effective interest method. Page 9
The Avon Squash & Racketball Association Notes to the Financial Statements for the year ended 30th April 2025 - continued 3 Analysls of Income 2025 2024 Charitable Activities.. League Fees 3,880 4,125 County Tournaments 3,493 4,109 England Squash Funding 2,246 2,246 Junior County Boxes ioo Sponsorship 728 9,719 11,208 4 Analysis of Expenditure 2025 2024 Charitable Activities.. Junior participation grants 841 222 Ladies parricipatior) grants Racketball Isquash 571 participation grants 167 167 General participation grants ioo Coaching & Coaching courses 812 120 Avon Inter county championships costs 3,672 3,700 League running costs 1,049 235 County tournaments costs 3,490 4,077 9,964 8,521 Support Costs.. Web51te costs 1,068 888 AGM costs 253 285 1,173 Pagelo
The Avon Squash & Racketball Association Notes to the Financial Statements for the year ended 30th April 2025 - continued 5 Trustees, Remuneration and Benefits There were no trustees, remunerations, expen5e5, or other benefits for the year ended 30th April 2025, nor for the prior year. 6 Debtors: Amounts falling due within one year 2025 2024 Trade debtors 1,485 170 Accrued income 2,246 2,246 3,731 2,416 7 Creditors: Amounts falling due within one year 2025 2024 Trade creditors Accruals and deferred income 3,550 1,651 3550 8 Related Party Disclosures Through one of the Trustees, the Charity has a close relationship with SquashLevels Itd. SquashLevels Itd is a company that amongst other activities, provides squash league operations and website services. The following is a summary of transactions between the charity and this company 2025 2024 Costs incurred.. Provision of website services ar)d support 600 600 Page 11