REGISTERED CHARITY NUMBER: 1199062 REPORT OF THE TRUSTKES AND UNAUDITED FllYANCIAL STATEMENTS FOR THE ITAR ENDED 30 SEPTEMBER FOR THATCHAM BOWLING CLUB C B Heslop & COmpY Lkmited Chartered A¢cout)tants l High Street That¢ham Berks RG19 3JG
THATCHAM BOWLING CLUB CONTENTS OF THE FJNANCIAL STATEMENTS for the ear end¢d 30 SEPTEMBER 2024 Pa%e Report Df th¢ Truite¢i Indepetsdtnt Examiner's Report Ststsmtnt of Flnanelal Aetlvitles Balance Sheet Notes to the Financial Statements 6 to 10 Detal]ed Statement of Financial Aelivitie5 11 to 12
THATCHAM BOWLING CLUB REPORT OF THE TRUSTEES for th¢ ear ended 30 SEPTEMBER 211 The tru51ttS present their rcport with the financial statemcnts of thc charity for thc ycar cnded 30 Septcmber 2024. The Mte¢S have adopted lh¢ provisions of A¢¢ounting and R¢potting by Charities.. Statem¢ni of Recommend PrtIce applieable to charities prewdtin8 their accounts in accordance with the Financial lieportiD8 Standard applicable in the UK and Republic of Sreland (FRS 102) leffectiv¢ l January 2019). OWECTIVES AND ACTIVITIES ObJe¢liv¢g ¥nd The club'% objectives are the promotion of community participation in healthy recreation foT the bencfit of the Community of Thit¢h8m and Slllrounding eaS by tbe provision of facilities for karning, coaching playing the of bowls. Signlfic8nt Attlwldcs Th¢ ¢lub organis¢s and publi¢is¢s ai l¢ast one 'open day, each year to attra¢t n¢w players frorn the local community. It also attcnds vario8 local comMulty event5 the same Purpose. The club is open to all no resthtions on acce to m¢mbership. The club participates in 2 Men's and l Ladies, leagues for keen competitive players and a prOgramn of 'friendlY matches, clul) tournament% and competitions to meet the needs of all memhers, from the competitive to the more social players. ACHtEVEMENT AND PERFORMANCE Chf4rltabl¢ Acljyltles Once again. w¢ ma]Ydged to kttp our membersbip numbers stable, with a total of 84 playing members. compared to 86 in 2023. Wt wntinued t(Tr provide opportunities for all members whether it wts purely Casual, so¢ial bowling or cOMlI1ve bowling in county and national compelitions. Our cotnmittte is cornmilted io trying lo increase recruitment and our mcrnbership nexl year. Our green is considered to offer one of the fin¢st playing surfaces in th¢ county. a credit to th¢ snwll t¢om who nwintain our green throughout the year. Our men's league "A" teams were run¢[$-up tlJi¥ year in both the Kennet League (evening) and the K¢nnet LV league laftemooD). We ran two teams in the Kert Leagues and three in the Kennet LV. Our ladies won the Ridg¢w8y teague. One of men wth the county Secretaries Singles, our ladies won the tounty Singles and the S¢nioT Triple$ and four of our player5 also vmn the Mixed DLwble Fouts. We have wealhered the financial ch#llenge5 of D)assive iticreases in energy costs. a huge increase in the rent for our prcmi8cs, and gcncral Inflatio by tsking timcly and appropriatc action. Wc havc actiycly sought grants locally, raising in excess uf £7.000 to fund vital capital projects. We were pleased io be able to purchase and iDstall a defibrillator by "crowd rding. from our nMbers. Gift Aid h&s also b¢nefited by almost £500. FINANCIAL REVIEW Re$erves polSry Recent financial pre$$ur¢s have preYet)ted th¢ build-up of significanl r¢s¢ry¢s. This ]n8 80 issu¢ for th¢ tn]$t¢e$. STRucfuR4 GOVERNANCE AND MANAC.EMENT G•verDlng documellt The ¢lJarity 15 controlled by its 8overnin8 doCUnt. a deed of trt and constitutes an unincorporat¢d ¢haTity. The charity is cuntrolled by it¥ governing document. a dttd of trust and constitutes a Charilable Incoryjorated Orgatlisaiion ICIO). Reeruitment and #ppolntment of new trustees Club Officers are'ex-offi¢io' tnLStees. DuriJg the previous year, the Club members ai the AGM voted to cr¢ate a new offi¢¢r role, Saf¢guarding Officer, and R Tetrett was elected to the positiOfL This important role should Ure oversight of the Drgemen1 of relationthips any junior members and llnerable adults This function will be required of all clubs by th¢ governing body, Bowls England, from 2025. Pag¢ I
THATCHAM BOWLING CLUB REPORT OF THE TRUSTEES for the vear ¢nd¢d 30 SEPTEMBER 2024 REFERENCE AND ADMIIYISTIL4TIVE DETAILS Registered Ch4rlty number 1199062 Prlncipgl *ddr¢s1 6 Broad Lane Upp¢r Bu¢k]¢bury Reading Berks RG7 OQJ TrStee5 M Rli7J.ard Chair D Davi¢s Trustee (appointed 18.11.2023} R A New Tntte (appointed 13.11.2023} G Ballantyne Trustee (appointed 13.11.2023) R Harris Trustee S P Wood TnLSt¢e D J Par¥onsLin Treasur¢T G M Bloor Trustee P R Watne SErr¢tary T F Mortimer TrLLStee IDdtpendeDt EmIner C B Heslop & CoJnp&ny Lin)it¢d Chartered AcCO)t2ntS l High Sireet Thatcham BeTk RG193JG Approv¢d by order of th¢ board of trustee5 on Jo¢.& CJJbkn 2oL4and signed on its behalf by. P R Warne- Trustee Page 2
JNDEPEIYDETrIT EXAMINER'S REPORT TO THE TRUSTEES OF THATCHAM BOWLING CLUB Independent txamlner's report to the trnsteu olTh4teham Bowllng Club I report to thc charity trust¢¢s on my ¢xamination of th¢ accounts of Thatcham Bowling Club (the TrLL8t) for thc ycar ended 30 S¢pi¢mber 2024. Responsibllities and basis of report As the charity t$¢S of the Trust you are r¢sponsibl¢ for the pr¢paration of th¢ aUllts in ?rd¢ with the requiremetlts of the Charitie5 Act 2011 I'the ACV). I report in respect of my examination of the Trs¢'S accounts carried out under Scction 145 of the Act and in ¢aTrying out my examination I hav¢ followed all applicabl¢ Dir¢ciions given by the c.harity c.ommission Sc¢tion 14515)(b) of thc Act. Independent esauthieT'S 5tateJDeAt I have lMpleted my exaTllinatiLID. I Lonfinll that n(Tr rnaterial rnatter5 have come tts my attention in CO]eeOn Mith the examination giving m¢ cause to believe that in any material respect.. accovnttng records were not kept in respect of the TnL8t Js required by Section 130 of th¢ Act., or the accounts do not accord those Tccords.. or the accounts do not ¢omply with the applicabl¢ requirements ¢oncerning the fonn and content of accounts set out in the Charities (Account5 and Reports} Regulations 2008 DtheT than any re9uirellK]It that the accvunts g]v¢ 8 tru¢ and fair view whi¢h is not 4 matter considered 8s pan of ¥n independent examinati¢KL. I have t)0 concems and have corne across no other malters in conneclion with ihe examination to which altention shouLd be dr&wTh in this report in trrder to enable a proper understanding of the accounts to be reached. N RÉver5 FCA C B Heslop & Comp8ny Limi*d Chartered Accountants l High Strcct Thatcham Berk5 RG19 3JG Date.. Page 3
THATCHAM BOWLING CLUB TATEMENT OF FINANCIAL AC IVIT th EPTEMBER 2024 30.9.24 Total fimds 30.9.23 Total Unrestricted fimd Restricted fuDds Notes INCOME AND ENDOWMENTS FROM D0ttionS and Icgacics 22,863 5,557 28,420 18,508 Charlt*bl¢ adivitles Clwitable Activitie5 9,403 9,403 6,039 TotAI 32266 5,557 37.823 24.547 EXPEP4DITURE ON Ch#rStable aetivititj Charitable Activities 30.865 2,955 33,820 25,673 NET INCOMF.IIFXPF.NDITIIRF.) 2,61)2 (1.126) RECONCILIATION OF FUNDS Total funds brought fonvatd 10,920 10,920 12,046 TOTAL FUNDS CARIUED FORWARD 12.321 2,602 14.923 10.920 Th¢ not¢$ forni part of these finan¢ial stat¢m•hts Page 4
THATCHAM BOWLING CLUB BALANCE SHEET 30 SEIryEMBER 2024 30.9.24 Total 30.9.23 Total fiJnd$ Unrestricted fund Restri¢i¢d fimds Notes CURRENT ASSETS Stocks DebtrJr8 Cash ¥1 bank and in hand 1,279 2.292 21,063 1279 2,292 25,870 1,293 646 12,664 4,807 24,634 4,807 29,441 14.603 CREDITORS Amounts falling duc within one year (12,313) (2,205) 114,518> (3.683) NET CURRENT ASSETS 12,321 2.602 14,923 10,920 T(yfAL ASSETS LESS CURRENr LIABILITIES 12,321 2,602 14,923 10,920 NET ASSETS 12,321 2,602 14.923 10,920 FUNDS Unreslricted fLmds Restricted fuThl$ 12.321 2,602 10,920 TOTAL FUNDS 14,923 10,920 The financi l statements w¢re appmved by ihc Board of Trustees and authorised for issue . and were s1cd on its behalf by.. ot) P R Warne- Trustee The notes forn) pan of these financial st4tements Pag¢ 5
THATCHAM BOWLING CLUB NOTES TO THE FINAN IAL TATEMENTS for the ear ended 30 SEPTEMBER 2024 ACCOUNTING POLICIES B8$15 •fprep•rAng th¢ fall¢ll1 $tAt¢m¢nt$ The financial statennIS of the charity. wl]tch is a public btnefit tity under FRS 102, hJY¢ b¢ett prepared in accordanc¢ with the ChaTJti¢$ SORP (FRS 102) 'Aecothiting and Reporting by Charilies.. Statemenl of Ree4)mmended Practice applicable to charities preparing their accounts in a¢cordaT)¢e with the Finat)¢ial Reportit)g Standard applicable in lh¢ UK and Repiihlie of Ireland {FRS 102) (eff¢etive l January 2019),, Financial Reporting Stsndard 102 Thc Finahcial Rcportin8 Standard &ppla¢able in the UK attd Republic of Ireland. and the Chariti¢s Act 2011. Th¢ fJnan¢ial .$tstements have been prcpaTcd under thc hi4torical cosi convention. All income is recogni¥eil in the Sth¢emenl of FRnancial kntivi¢iry onre the ¢h0riiy ha$ ¢ntiil¢m¢ni to th¢ fwid4 it is probable that the income will be receiwed and tlie amount can be measured reliably. Expendlture Liabilitie5 are recognised as expendiojre as soon as ihere is a legal or consmi¢tive oblig10 conunitting the charity io that eXpendIre, it is probablc that a transfer of economie benefit5 will be required in settlement and the amount of the obligalion can be Tneaswd reliably. Expenditure is accounted for on an acctuals basis and has been cla$sifi¢d under he8din¥s that ag8r¢wdte all LOSI related to the category. Where costs cannvi b¢ dire¢¢ly attributed to particular headin8s they have becn allocated to a¢tiviii¢s on a basis consisient with th¢ we of resources. sto¢ks Sto¢ks aT¢ valued at the lower of cost and net rcali5ablc valuc, after Tnaking duc allowance foT obsoletc and slow xnoving iiems. T#xti(tyn The charity is exempt from t&x on its charitable activities. Fund aecounting Unrestiicted fvnd5 can be used in accordance with ihe charitable obj¢ctives at tlK discr¢lion of the tntees. Restricted fimds can only be used for parti¢ularrestri¢t¢d within the objects of the charity. Rc5trictions arise when Specified by the donoi or when fuT¥Js are raised for particular restrÉcted purposes. Further explanatiUD of the llature and puq)ose of each nd is in¢luded in th¢ notes to th¢ fitwKial statents. TRUSTEES, REMUNERATION ATD BENEFrrs There were no trustees, reMurteMio or other ben¢fiis for the year ended 10 SeptembeT 2024 t)or for the year ended 30 September 2023. Trust¢¢s' expenses There were no tru5tee5' cxpcnscs paid for the year ended 30 Septcmber 2024 nor for the y¢ar et)d¢d 30 Scptember 2023. Page 6 continued...
THATCHANI BOWLING CLUB NOTES TO THE FINAN JAL STATEMEN for the ear ended 30 SEPTEMBER 2024 tiTru COMPARATIVES FOR THE STATLM. ENT OF FIYANCIAL ACTIVITIES Unrestti¢ied fund Resrricied fi]nd5 Tothl fun II¥COME AND ENDOWMENI3 FROM Donations alld le8aeies 18,508 18.508 Charitable aetlvlties Charitsbl¢ Activities 6.039 6,039 Totsl 24,547 24.547 EXPENDITURE ON Ch*ritabl¢ g¢¢ivities Charilable Activitie5 25.673 25,673 NET INCOMEI(EXPENDITURE) {1,126) (1,126) REcof4CILIATION OF FUNDS Total brought fonvard 12,046 12,046 TOTAL FUNDS CARRIED FORWARD 10.920 10,920 STOCKS 30.9.24 30.9.23 Stocks 1,279 1,293 DEBTORS: AMOUNTS FALLING DUE WryTHIN ONE YEAR 30.9.24 30.9.23 Prepayments 2,292 646 Page 7 eontinued...
THATCHAM BOWLING CLUB IYOTES TO THE FINANCIAL STATEMENTS- coDthiue for the ¢Ar nded SEPTEMBER 2(124 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.9.24 30.9 23 Other creditors 14.518 3.683 MOVEMENT IN FUNDS Nct move]nent in finds Ai 1.10.23 At 30.9.24 Unrestricted fuDds G¢n¢r&l lld 10,920 1,401 12,321 Restricted funt1s Junior Bowls 352 2.000 250 352 250 2,602 2,602 TOTAL FUNDS 10,920 4,003 14.923 Net movement in fimds, included in the abov¢ are as follows.. tncotning resources Resouices expcndcd Movement in fillMIs UDre$trieted funds G¢n¢ral tund 32266 (30,865) 1,401 Restrlet¢d funds Healing Junior Bowls Roof Training Defibrillator 1,500 1,057 2,1K)O 250 750 (1,5(K)) (705) 352 2,01)0 250 (750) 5,557 (2,955) 2,602 TOTAL Fuf4DS 37.823 (33,820) 4,003 CornparAtAY¢8 for movememt In funds Net mov¢mgnt itt fwjds Ai 30.9.23 1.10.22 Unrestricted fund$ Gen¢ral fiuMI 12,¢146 11.126) 10,920 TOTAL FUNDS 12,046 (1,126) 10.920 Pog¢ ¥ continucd...
THATCHAM BOWLING CLUB NOTES TO THE FINANCIAL STATEMENTS- ¢ontlhutd ror the ear ended 30 SEPTEMBER 202 MOVEMENT IN FUNDS- continued ComparJtiv¢ net mov¢m¢nt in fimd& in¢lud¢d in th¢ above are as follows.. Incoming resources Resources expended Movement in fimds Unrestrfded funds General fund 24.547 {25,673> {1.126) TOTAL FUNDS 24,547 (25,673) {1.126) A current year 12 months and prior year 12 mont]LS coll1ed position is as follows.. Nei movement it) fiLt)ds At .10.22 At 30.9.24 Unres¢rl¢ted fund$ Gcneral fimd 12,046 275 12,321 Restricted funds JLmior Bowls Roof Training 352 2,000 250 352 2,0(Kl 250 2.602 2,602 TOTAL FUNDS 12.IM6 2.877 14,923 A ¢utr¢nt y¢2r 12 ¥nonths and pnor year 12 months tombined net tythement In fimds, Included in the above are hs follows: Illcojning resour¢es Resources ¢xpended Movement in fimds Urtrt$tri¢ted fund$ Gcneral fund 56.813 {56,538) 275 Restricted Heati Junior Bowls Roof Training Defibrillator 1,51M) 1,057 {1.51M)) (705) 352 2,000 250 250 750 {750) 5.557 {2,955) 2,602 TOTAL FUNDS 62,370 159,493) 2.877 Page 9 continu¢d...
THATCHAM BOWLING CLUB NOTES T THE FINAN TATEMEN for the wekr ended 30 SEPTEMBER 21124 nthiued RELATED PARTY DISCLOSURES Th¢r¢ were no r¢lat¢d parry transa¢tions foT the ytsr ¢nded 30 Sept¢nth¢r 2024. Page 10
THATCHAM BOWLING CLUB DETAILED STATEMENT OF FINANCIAL ACTIVITIES ftrr the er ended 311 SEPTEMBER 2024 30.9.24 30.9.23 INCOME AND ENDOWMENTS DnatIONS #nd legtie$ Gift 8id Subscriptions Vice Presidenis & Donations Thaibcb Donations Grants- Thaltham Town Countil Grants- Heating Grants- Junior Bowls Grants- Roof Grants_ Training GraThts- MatchEd Funding 499 11.109 1.631 7.865 250 ,500 1.057 2,000 251) 2,259 10.805 1.703 6.0) 28.420 18,508 Charitable activiti¢$ Green Fee5 Catering Reteipt5 Raffles- Profit FuDdraising- Spiders Fundrai$ing- Tombola FuDdraisin8- Events Fundraising- Ebayrrable Sales Fundrai511J8- Wrong Bia5 FUlraiSIng- Advertising Competition Enlrie5- Club Competition Entri¢s- cOty Pr¢sentstion EveniDg Shirts, Ja¢k¢ts, Badges etc Profit Telephone Calls Pri£¢ Money Room Hire Sundry Income Insurance Claim 747 .233 792 505 966 457 123 343 415 1,106 533 104 35 58 397 498 1,050 1.668 501 516 12 455 205 227 339 455 758 9,403 6,039 Tot*1 illeomitig re$ource$ 37,823 24,547 EXPENDITURE Charlt8ble actlvitles Rates and llrdter Insurance Light and heat Telephonc Advertising Sundries Carricd forward 850 2,225 3,864 456 156 84 7,635 752 2,022 7J58 582 180 423 11,317 This page does not forni part of the statutory finan¢ial StstenLts Pagell
THATCHAM BOWLING CLUB DETAILED STATEMENT OF FINANCIAL AcfiviTIES 30 EPTEMBER 2024 30.9.24 30.9.23 Ch•rltable Actlvltles Brou8ht forward Rent Catering costs Green- ContractOTS Green- Equipment Maint¢nanc¢ Pavilio- Cleaningmaintl Decoration Pavilion- Fire Equipm¢nt Maintenance PavilioD- Grundon Waste Bin Hire Pavilion- Pes1 Control Contract Competition Entries- County Compebtion Entries- itaguel Other County AtTiliation Fees & tkvy Club CertifJcat¢ TV Licence MPLC Licence Ncw quiptnent and repairs DOtiOnS Prescntation Evening tJ)ss on Old Club Shins 7,635 3,250 793 5.477 1,262 .413 11,317 2,250 1,167 6,318 272 985 75 542 966 264 498 182 .137 180 166 145 8,606 25 963 477 540 187 940 159 131 485 25 31,570 25.573 Support rots Govcrnnet tosts Accountancy and legal fces 250 Total resource5 expended 33,820 25,673 14¢t In¢om¢l(¢xpellditure) 4,003 {1,126) This page doe5 nol (ornj part ofthe statutory thla1 $laI¢ttts Page 12