2023-09-30-accounts - Chichester Runners & Ac

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Trustees’ Annual Report for the period

From 1st October 2022 To 30th September 2023

Charity name: Chichester Runners & AC

Charity registration number: 1200751

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	For the public benefit, the promotion of community participation in healthy recreation for the inhabitants of Chichester and the surrounding areas without distinction of age, sex, sexual orientation, race or of political, religious or other opinions in particular but not exclusively by the provision of facilities for participation in athletics, including running and track and field events.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Chichester Runners & AC provides running and athletics training for both adults and young people (aged 10+), as well as organising running and athletics competitions and social events. These all promote community participation in healthy recreation for the inhabitants of Chichester and the local area, without distinction on age, sex, sexual orientation, race, political, religious, marital or financial grounds. Training is provided for all abilities, from Couch-to- 5k to national level and good-for-age athletes. Training sessions are held in both daytime and evening to allow maximum participation. There are many examples of individuals improving their fitness through the club, but also it provides a social element which is increasingly important for both the working age members (who are increasingly hybrid or remote), and the older members (who often live by themselves). For junior members, the club provides a structured environment for developing talent and competing in events outside of school.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity	Para 1.18	The Trustees are confident that the activities of Chichester Runners & AC satisfy both the benefit aspect and the public aspect of the guidance.

Commission on public benefit		The sporting activities of the club are clearly beneficial to the physical and mental health and well-being of those who take part. Club membership is offered at low cost and is open to all, with a total of about 450 current members. In addition, the events that the club hosts each attract up to 1000 participants, of all ages.
Additional information (optional) You may choose to include further statements where relevant about:
	SORP reference
Policy on grant making	Para 1.38	Chichester Runners & AC does not give grants. However charity donations are made for certain events if a profit is made (for example, the Trundle View West Sussex Fun Run League, which sometimes makes a profit).
Policy on social investment including program related investment	Para 1.38	N/A
Contribution made by volunteers	Para 1.38	Chichester Runners & AC could not function without volunteer contribution, and therefore the contribution is beyond accountable value. All trustees, management committee members, coaches, run leaders, parent helpers, event organisers and officials are volunteers. No member or trustee is paid for the work that they do, except for the reimbursement of expenses.
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	At the start of the reporting year, Chichester Runners had a total of 397 members - 20 Honorary Life members, 270 Senior members and 107 Junior members. At the end of the reporting year, Chichester Runners had a total of 443 members - 22 Honorary Life members, 295 Senior members and 126 Junior members. Overall, the club is back to operating at pre-COVID activity levels, with a full calendar of training and events. Every week, the club’s volunteer coaches lead 10 training sessions for senior members and a similar number for juniors. Attendance at each session is typically between 10 and 20 and we are mindful of England Athletics’ best-practice guidance of 10 athletes per Coach/Leader. Junior Training is particularly well attended, but the limited number of Coaches and parent volunteers is challenging. During the year, one additional Coach gained the Athletics Coach qualification and two started the Assistant Coach course. On several occasions the management committee has discussed whether to limit training only to individuals who compete for the club. We have not yet reached this stage in practice, but it is a consideration for future years if the situation does not improve. There is strong participation in the West Sussex Fun Run League and in 2022 Chichester Runners took 2nd place in the competition. A new Club Championship has been inaugurated, with male and female winners, based on having taken part in certain events and age-adjusted performance in others. - Take part in at least 1 WSFRL event - Take part in at least 1 XC event (relays, league, county or nationals) - Best Corporate Challenge race - One of the Chichester, Bognor, Littlehampton or Worthing 10k - Best Chichester Park Run in the year - Best performance in a track or field event Two Couch to 5k courses for beginner runners were run, in conjunction with Everyone Active. These were well supported by club members, who joined sessions to mentor those taking part. There is always a high dropout rate in these courses, but

about 10 people completed the courses and most of those went on to join the club. In the summer, a new option of additional adult athletic track training was offered, with members travelling to the Mountbatten Centre to train under the guidance of a Coach. This was well attended and is likely to boost numbers of adults competing at athletics events in the years to come. Fundraising for the long-planned track project has now raised sufficient money to build the base of the track and an EGM was held which approved moving forward with the first phase of construction. Further fundraising will be required to apply the technical surfacing. Events organised included the Goodwood CrossCountry relays, Corporate Challenge and the Trundle Hill Run. Goodwood Cross-Country Relays Held in early autumn, this is a cross-country event near to Goodwood racecourse, that allows individuals from year 5 schools to masters to compete against other clubs in West Sussex. By accident of the calendar, this reporting year saw 2 years’ worth of events - one on 1 Oct 2022 another on 30 Sep 2023. Both events were well attended, in particular 2023 possibly due to the fine autumnal weather and excellent running conditions. Most entry fees are paid directly into the club’s bank account but there are still some entries arriving by cheque. In 2022, due to unforeseen circumstances, some of those cheques were unable to be cashed in time and the entry fees could not be recovered. Each event made a profit on entry fees and a significant extra sum was raised by volunteers running a tea tent. Card payments are taken on a SumUp machine, accounting for about a third of the takings. - Chichester Corporate and Inter Schools Challenge. A series of 3 road races in Chichester city centre, held on evenings in March. The event is hugely popular and a very effective fundraiser for Chichester Runners & AC, although not one that is relied on to be a going concern. After many successful years as Race Director, Phil Baker handed over the reins in 2023 and the duties were taken up by members of the management committee.

The 2023 series attracted 625 junior entries (from school years 5 to 10) and 426 senior entries, with most taking part in more than 1 race. Trundle Hill Run An 8km cross country event organised as part of the West Sussex Fun Run League and usually held in May. It is very well attended and includes a 1-mile junior race alongside the main WSFRL event. WSFRL events are not intended to make a profit and our surplus is donated to the charity chosen by the annual Emsworth to Basingstoke Relay event (into which the club enters several teams). During this reporting year, £400 was donated from the 2022 event. In the next year, £900 will be donated from the 2023 event. Social Events The club held a number of social events to promote social cohesion and integration of new members. These included Quiz Nights and a summer DinnerDance. While these made a small loss overall, the benefit is intangible and often encourages members to sign up for new or different events or training to those which they might otherwise do. Additional There was a successful “Parkrun takeover” in April where members took on all volunteering responsibilities for Chichester Parkrun, to promote the club and the plan to build an athletics track.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41	Events and training are back to pre-COVID levels. Some handover of key event planning has taken place. It has been identified that more parent helpers and run leaders are needed to continue the highly successful Junior Training in future years. Chichester Runners has had a long-standing aim to to build a running track in Chichester. To protect the accumulated funds against inflation and start making tangible progress, a decision has been taken to build the base of track without floodlights or the technical running surface.
Performance of fundraising activities against objectives set	Para 1.41	Much progress has been made in fundraising, with almost £160k in the bank and about £120k committed in grants for the track project, but we are still a long way short of the £360k required to complete the full track project.

Investment performance against objectives	Para 1.41	N/A
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	Chichester Runners is in a strong financial position and is, without doubt, a going concern. As in previous years, the club operates at a surplus on membership subscriptions and training fees alone. Additional income from events is used to build up reserves. In 2022/23, the club had a total income of £51,058 and before events and track donations an income of £20,912 and expenditure of £14,248. Events and socials had a surplus of £8,098, and track donations had a surplus of £9,116. Overall, this had led to a surplus of £23,878 for the 2022/23 year. The total in the bank is £156,235, of which £9,630 is restricted to the Track Project.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Chichester Runners has been raising funds and accumulating reserves over many years, for the purpose of building a running track for the community in Chichester. Following a decision at an EGM in Sept 2023, the first phase of the track will be built in Spring 2024 and the reserves will decline in the next year. The club holds unrestricted reserves, but the committee intends to recommend to the members at the next AGM that an additional £25,000 is allocated to the Track Project. This would allow continued hold of unrestricted reserves well in excess of any cash flow requirements.
Amount of reserves held	Para 1.22	£9,630 restricted and £153,056 unrestricted of which £110,000 is designated.
Reasons for holding zero reserves	Para 1.22	Not applicable
Details of fund materially in deficit	Para 1.24	Not applicable
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	Chichester Runners is financially healthy and the Trustees have no concerns about its viability as a going concern.

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47	1. Membership subscriptions 2. Running events, mainly the Chichester Corporate Challenge and Sussex Cross Country Relays 3. Grant funding, obtained for the specific purpose of building a running track.
Investment policy and objectives including any social investment policy adopted	Para 1.46	The charity’s funds are held in two current accounts, split between Santander and CoOp Bank.
A description of the principal risks facing the charity	Para 1.46	The principal risks facing Chichester Runners are as follows: - A decline in volunteering. All the club’s activities depend on volunteers giving their time. - A decline in membership. Membership has been quite stable for a number of years and increased by about 15% in this reporting year. The Trustees are not concerned about membership levels. - Legal & financial risk from an injury occurring at a Chichester Runners event or training session. This is mitigated through public liability insurance, held through the club’s England Athletics affiliation and specific coverage for events. - The withdrawal of the support of the local community and businesses for the events that Chichester Runners organises. The Corporate Challenge depends on the goodwill of the community and the willingness of the City and District councils to allow us to take over the city centre for 3 evenings in March. The Trundle Run and Cross Country Relays rely on the use of car park areas at the Goodwood Race Course and Country Park. Chichester Runners are grateful for the support and do everything possible to limit the disruption caused by our events. - Cost overruns on the track project. To mitigate the risk, the project is being implemented in phases and all the relevant surveys and tests have been carried out in advance of construction.
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution, based on the Charity Commission’s ‘Association’ model constitution for a CIO.
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	CIO
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Trustees are elected at the CIO’s AGM, in accordance with the CIO Constitution.

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charity name	Chichester Runners & AC
Other name the charity uses
Registered charity number	1200751
Charity’s principal address	The Pavilion Chichester College Avenue de Chartres Chichester PO19 1SB

Names of the charity trustees who manage the charity

Names of the charity trustees who manage the charity	Names of the charity trustees who manage the charity	Names of the charity trustees who manage the charity	Names of the charity trustees who manage the charity	Names of the charity trustees who manage the charity
	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
1	James Garland	Chairman
2	Winston Bond	Secretary
3	Victoria Irwin	Treasurer
4	Joanne Brown
5

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	N/A
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date	Victoria Irwin	Winston Bond

	Victoria Irwin	Winston Bond

	Treasurer	Secretary
	05/11/2023
	05/11/2023

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees

Charity Name Chichester Runners & AC

On accounts for the year 30 September 2023 Charity no 1200751 ended (if any) Set out on pages 1 - 51 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 September 2023. Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did 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.

Please delete the words in the brackets if they do not apply.

Signed: Name: Relevant professional qualification(s) or body (if any): Address:		`22/11/2023`

	David Knight

	ACA

	Jones Avens, Piper House, 4 Dukes Court, Bognor Road, Chichester, West Sussex, PO19 8FX

Oct 2018

IER

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER

Charity Name Chichester Runners & AC	Charity Name Chichester Runners & AC	Charity Name Chichester Runners & AC	Charity No (if any)	1200751
Annualaccountsforthe period
Period start date	01-Oct-22	To	Period end date	30-Sep-23

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
16,001	9,638	-	25,639	14,442
23,204	-	-	23,204	14,587
2,142	-	-	2,142	2,200
73	-		73	37
-	-	-	-	-
-	-	-	-	-
41,420	9,638	-	51,058	31,266

4,949	-	-	4,949	3,620
20,763	522	-	21,285	18,952
-	-	-	-	-
946	-	-	946	582
26,658	522	-	27,180	23,154

14,762	9,116	-	23,878	8,112
-	-	-	-	-
14,762	9,116	-	23,878	8,112
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
14,762	9,116	-	23,878	8,112

138,294	514	-	138,808	130,696
153,056	9,630	-	162,686	138,808

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
-	-	-	-	-
122	-	-	122	243
-	-	-	-	-
-	-	-	-	-
122	-	-	122	243

-	-	-	-	593
6,467	-	-	6,467	7,951
-	-	-	-	-
146,605	9,630	-	156,235	130,741
153,072	9,630	-	162,702	139,285

138	-	-	138	720

152,934	9,630	-	162,564	138,565

153,056	9,630	-	162,686	138,808

-	-	-	-	-
-	-	-	-	-

153,056	9,630	-	162,686	138,808

- -	-		-	-
	9,630		9,630	514
153,056		-	153,056	138,294
			-
153,056	9,630	-	162,686	138,808

Signature		Print Name		Date of approval dd/mm/yyyy

CC17a (Excel)

21/11/2023

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by  FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going

concern;

Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes No		* -Tick as appropriate

*Please disclose:*
*(i) the nature of*	*the chang*	*e in accounting policy;*
*(ii) the reasons* *provides more r* *and*	*why apply* *eliable an*	*ing the new accounting policy* *d more relevant information;*
*(iii) the amount* *the current peri* *aggregate amou* *before those pre*	*of the adj* *od, each p* *nt of the* *sented, 3*	*ustment for each line affected in* *rior period presented and the* *adjustment relating to periods* *.44 FRS 102 SORP.*

1.4 Changes to accounting estimates

No changes to ac	counting	estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes No		* -Tick as appropriate

Please disclose:

(i) the nature of any changes;

(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes  * -Tick as appropriate No

Please disclose:

(i) the nature of the prior period error;

(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and

(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

CC17a (Excel)

21/11/2023

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. These are included in the Statement of Financial Activities (SoFA) when:  the charity becomes entitled to the resources; ꞏ it is more likely than not that the trustees will receive the resources; and  the monetary value can be measured with sufficient reliability Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required o permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.	Yes No N/a	Yes No N/a	Yes No N/a
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2.4 ASSETS Intangible fixed assets Heritage assets Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. These are capitalised if they can be used for more than one year, and cost at least Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Investment gains and losses The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract Debtors (including trade debtors and loans receivable) are measured on initial recognition at	Yes No N/a	Yes No N/a	Yes No N/a
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	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
	.		
	Yes No N/a

Debtors ( g ) g settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments.
	
	Yes No N/a
			
	Yes No N/a
			

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations andgifts -6,638 -6,6382,314 Gift Aid - - - - - Legacies - - - - - General grants provided by government/other charities -3,000 -3,000- Membership subscriptions and sponsorships which are in substance donations 14,099- - 14,09911,908 Donatedgoods,facilities and services - - - - - Other 1,902 - - 1,902 220 Total 16,001 9,638 - 25,639 14,442 Junior Training Fees 4,028- - 4,0282,217 Team costs recovered 217 - - 217 156 Events 18,959- - 18,95912,214 Other - - - - - Total 23,204 - - 23,204 14,587 Sale of Club Kit 593- -5931,287 Socials 1,549- - 1,549 913 - - - - - Other - - - - - Total 2,142 - - 2,142 2,200 Interest income 73- - 73 37 Dividend income - - - - - Rental and leasingincome - - - - - Other - - - - - Total 73 - - 73 37 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Other - - - - - Total - - - - - 41,420 9,638 - 51,058 31,266 Other information: Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations andgifts	-	6,638	-	6,638	2,314
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	3,000	-	3,000	-
	Membership subscriptions and sponsorships which are in substance donations	14,099	-	-	14,099	11,908
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	1,902	-	-	1,902	220
	Total	16,001	9,638	-	25,639	14,442

	Junior Training Fees	4,028	-	-	4,028	2,217
	Team costs recovered	217	-	-	217	156
	Events	18,959	-	-	18,959	12,214
	Other	-	-	-	-	-
	Total	23,204	-	-	23,204	14,587

	Sale of Club Kit	593	-	-	593	1,287
	Socials	1,549	-	-	1,549	913
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	2,142	-	-	2,142	2,200

	Interest income	73	-	-	73	37
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	73	-	-	73	37

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		41,420	9,638	-	51,058	31,266

All income in the prior year was unrestricted except for: (please provide description and amounts)		£2314: donations and sponsorship to the Track Project
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

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~~8~~

CC17a (Excdl 2111112023

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

This year £ Description	This year £ Description	This year £ Description
Grant from Chichester City Council "Discretionary Funds" for Track Project		3,000
		-
		-
		-
Total Description		3,000
		Last year £
		-
		-
		-
		-
Total - Thisyear Lastyear		-
The £3000granted byCCC is restricted to use	f
Thisyear Lastyear

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-

	Lastyear
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
Incurred seeking donations	737	-	-	737	533	-	-	533
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-				-
Operating membership schemes and social lotteries	-	-	-	-				-
Staging fundraising events	-	-	-	-				-
Fudraising agents	-	-	-	-				-
Operating charity shops	-	-	-	-				-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-				-
Advertising, marketing, direct mail and publicity	1,364	-	-	1,364	931	-	-	931
Start up costs incurred in generating new source of future income	-	-	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	2,848	-	-	2,848	2,156			2,156
Investment management costs:	-	-	-	-				-
Portfolio management costs	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on raising funds	4,949	-	-	4,949	3,620	-	-	3,620
Expenditure on charitable activities:
Affiliation Fees	990	-	-	990	485	-	-	485
Courses	275	-	-	275	1,765	-	-	1,765
Adult Training	264	-	-	264	-	-	-	-
Junior Training	1,649	-	-	1,649	1,140	-	-	1,140
Southern Athletics League	1,720	-	-	1,720	2,370	-	-	2,370
Team Costs	348	-	-	348	356	-	-	356
Sundry Equipment	84	-	-	84	30	-	-	30
EA Levies	2,656	-	-	2,656	2,356	-	-	2,356
Events	10,156	-	-	10,156	5,767	-	-	5,767
Athletics Track Project	-	522	-	522	-	1,800	-	1,800
Chichester College	2,500	-	-	2,500	2,500	-	-	2,500
Depreciation on Athletics Equipment	121	-	-	121	383	-	-	383

Total expenditure on charitable activities	20,763	522	-	21,285	17,152	1,800	-	18,952
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-

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Other Total	-	-	-	-	-	-	-	-

Miscillaneous Expenses	120	-	-	120	492	-	-	492
Photocopying,stationeryetc	40	-	-	40	90	-	-	90
AGM Expenses	386	-	-	386	-	-	-	-
CharityDonation	400	-	-	400	-	-	-	-
	-	-	-	-	-	-	-	-
TOTAL EXPENDITURE Total other expenditure	946	-	-	946	582	-	-	582
	26,658	522	-	27,180	21,354	1,800	-	23,154

Other information:

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Activity1	-	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description	This year Last year £ £	This year Last year £ £
	-	-

	-	-
	-	-
	-	-

	-	-
s	-	-

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items

CC17a (Excel)

21/11/2023

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

21/11/2023

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

This year
Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Last year

Last year
Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

CC17a (Excel)

21/11/2023

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

This year: Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme)	This year £	Last year £
	-	-
	-	-

	-	-
	-	-

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

Band	Number of employees	Number of employees
	This year -	Last year -
£60,000 to £69,999
£70,000 to £79,999	-	-
£80,000 to £89,999	-	-
£90,000 to £99,999	-	-
£100,000 to £109,999	-	-

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.
	Thisyear	Lastyear
	£	£
	-	-

CC17a (Excel)

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	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	-	-
Total	-	-

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment	This year
	Last year

Please state the legal authority or reason for making the payment

This year Last year

Please state the amount of the payment (or value of any waiver of a right to an asset)	Thisyear	Lastyear
	£ -	£ -

CC17a (Excel)

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11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Please state the accounting policy for any redundancy or termination payments The extent of redundancy funding at the balance sheet date The nature of the payment (cash, asset etc.) Total amount of payment	Thisyear	Lastyear
	£ -	£ -



	Thisyear	Lastyear
	£ -	£ -

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds. Amount of contributions recognised in the SOFA as an expense	Thisyear	Lastyear
	£ -	£
		-

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details

Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
			£	£
Charity Donation - profit from WSFRL Trundle Run	400.00	-	-	400.00
Activityorproject 2	-	-	-	-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
*Total*	400	-	-	400

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*	*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*	*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
Emsworth to Basingstoke Relay for their nominated charities (The Café Project and Viables Memory Club)	Clubs are not intended to make a profit from WSFRL races, so the surplus was donated to ~~the Emsworth to Basingstoke Relay event for~~		400
			-
			-
			-
			-
			-
			-
			-
			-
			-
*TOTAL GRANTS PAID* *Other unanalysed grants* *Total grants to institutions in reporting period*			400
			-
			400

CC17a (Excel)

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Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
Activityorproject 1	-	-	-	-
Activityorproject 2	-	-	-	-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*	*Yes*	*Please provide* *details of charity's* *URL.*
	No	*Provide details* *below*

Names of institution	Purpose	Total amount of grantspaid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
*TOTAL GRANTS PAID* *Total grants to institutions in reporting period* *Other unanalysed grants*		-
		-
		-

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
-	-	-	2,220	2,220
-	-	-	-	-
-	-	-	-	-
-	-	-	- 1,856	- 1,856
-	-	-	-	-
-	-	-	364	364

SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL	SL


-	-	-	1,977	1,977
-	-	-	- 1,856	- 1,856
-	-	-	121	121
-	-	-	-	-
-	-	-	-	-
-	-	-	242	242

-	-	-	243	243
-	-	-	122	122

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14.4 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation

*the name of independent valuer, if applicable* *the carrying amount that would have been recognised had the assets been* *carried under the cost model.* *the methods applied and significant assumptions* *the effective date of the revaluation* *If an accounting policy of revaluation is adopted, please provide:*	This year Last year	This year Last year



	-	-

14.6 Other disclosures

*(iii) Details of the existence and carrying amounts of property, plant and* *equipment to which the charity has restricted title or that are pledged as* *security for liabilities.* *(i) Please state the amount of borrowing costs, if any, capitalised in the construction of* *tangible fixed assets and the capitalisation rate used.* *(ii) Please provide the amount of contractual commitments for the acquisition of tangible* *fixed assets.*	Thisyear	Lastyear
	£	£
	-	-
	-	-

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 15 Intangible assets Please complete this note if the charity has any intangible assets 15.1 Cost or valuation

Research & development £	Patents and trademarks £	Other £	Total £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.2 Amortisation and impairments

SL or RB	SL or RB	SL or RB	SL or RB

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-
-	-	-	-

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

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15.5 Impairment This year: Last year: 15.6 Revaluation *the effective date of the revaluation* *(iv) State the amount of research and development* *expenditure recognised as expenditure in the year.* *(v) Please detail the headings in the SOFA in which a* *charge for amortisation of intangible assets is included.* *the name of independent valuer, if applicable* *the methods applied* *(vi) For any material intangible assets, please provide a* *description, its carrying amount and any remaining* *amortisation period.* *(i) If your intangible asset was acquired by way of grant,* *provide value on initial recognition and carrying amount* *of the asset.* *(ii) Details of the carrying amounts of any intangible* *assets to which the charity has restricted title or that are* *pledged as security for liabilities.* *Please provide a description of the events and* *circumstances that led to the recognition or reversal of an* *impairment loss.* 15.7 Other disclosures *(iii) Please provide the amount of contractual* *commitments for the acquisition of intangible assets.* *If an accounting policy of revaluation is adopted, please provide:* *the carrying amount that would have been recognised* *had the assets been carried under the cost model.* *Please provide a description of the events and* *circumstances that led to the recognition or reversal of an* *impairment loss.* This year Last year



	This year	Last year

The "transfers" row is for movements between fixed asset categories.

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 16 Heritage assets Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

This year Last year

16.2 Cost or valuation

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
					Straight Line ("SL") or Reducing Balance
					~~("RB")~~
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-	-
-	-	-	-	-

CC17a (Excel)

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16.5 Impairment

This year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

This year Last year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

At valuation Group A £	At cost Group B £	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.	This year	Last year

CC17a (Excel)

21/11/2023

CC17a (Excell 21111r2023

16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year: Analysis of investments Cash or cash equivalents Investment properties Other investments Total Social investments Grand total (Fair value at year end+Cost less impairment) Listed investments	- - - - Cost less impairment - - Fair value at year end £ - £ - - -	- - - - Cost less impairment - - Fair value at year end £ - £ - - -	- - - - Cost less impairment - - Fair value at year end £ - £ - - -

	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-

Last year: Analysis of investments

Cash or cash equivalents Listed investments

Investment properties Social investments Other investments

Total

Grand total (Fair value at year end+Cost less impairment)


Fair value at year end	Cost less impairment
£	£
-	-
-	-
-	-
-	-
-	-
-	-
-

CC17a (Excel)

21/11/2023

17.3 If your charity holds investment properties, please complete the following note:

17.5 Guarantees - 17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet. Last year - - - This year (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements - (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds - Total - - - Thisyear Lastyear Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims Thisyear Lastyear - - - Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties (i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity Social investments Other investments £ £	17.5 Guarantees - 17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet. Last year - - - This year (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements - (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds - Total - - - Thisyear Lastyear Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims Thisyear Lastyear - - - Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties (i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity Social investments Other investments £ £	17.5 Guarantees - 17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet. Last year - - - This year (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements - (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds - Total - - - Thisyear Lastyear Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims Thisyear Lastyear - - - Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties (i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity Social investments Other investments £ £
	Thisyear	Lastyear

CC17a (Excel)

21/11/2023

17.6 Concessionary loans

*Description*	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
*Total*	-	-

*Description*	This year £	Last year £
	-	-
	-	-
	-	-
*Total*	-	-

This year	Last year







Thisyear	Lastyear

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

activities.
For distribution For resale For distribution For resale £ £ £ £ £ Charitable activities: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Other trading activities: *Opening* - 593 - - - *Added in period* - - - - - *Expensed in period* - - 593 - - - *Impaired* - - - - - *Closing* - - - - - Other: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Total this year - - - - - *Total previous year* - 593 - - - Work in progress 18.2 Please specify the carrying amount of any stocks pledged as security for liabilities Stock Donated goods This year Last year £ £	Stock		Donated goods		Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	593	-	-	-
	-	-	-	-	-
	-	- 593	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	593	-	-	-

		This year		Last year
		£		£

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors

This year £	Last year £
-	-
1,467	111
5,000	7,840
6,467	7,951

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	2,500	5,000
	-	-
	-	-
	2,500	5,000

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
138	720	-	-
-	-	-	-
-	-	-	-
138	720	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

*Please complete this note if the charity has deferred in*	*come.*
*Please explain the reasons why income is deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	Thisyear	Lastyear


		This year £	Last year £
		-	-
		-	-
		-	-
		-	-

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period

21.2 Please provide: - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement. 21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified). 21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure. Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the start of the reporting period Balance at the end of the reporting period Thisyear Thisyear	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-
	Lastyear



Thisyear	Lastyear

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

This year Last year

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

This year

This year
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect




Lastyear
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

This year

This year	This year
Description of item Estimate of financial effect




Last year Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities

Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact

This year Last year

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	-	-
	-	-
	156,235	130,741
	-	-
	156,235	130,741

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.	Thisyear Lastyear	Thisyear Lastyear

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the

Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made	Thisyear Lastyear	Thisyear Lastyear

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Track Project	R	To build a track in Chichester	514	9,638	-522	-	-	9,630
Track Project	UR - Designated	To build a track in Chichester	110,000	-	-	-	-	110,000
General	UR	For general purpose of the charity	28,294	41,420	-26,658	-	-	43,056
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			138,808	51,058	- 27,180	-	-	162,686

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Track Project	R	To build atrack inChichester	-	2,314	- 1,800	-	-	514
Track Project	UR - Designated	To build atrack inChichester	110,000	-	-	-	-	110,000
General	UR	Forgeneralpurpose of the charity	20,696	28,952	- 21,354	-	-	28,294
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			130,696	31,266	- 23,154	-	-	138,808

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

Last year

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

This year

Thisyear 27.4 Designated funds
Planned use	Purpose of the designation	Amount
Track Project	It is intended that work will begin on the Track Project in Q4 2023, or Spring 2024. We have a number of grants pledged in addition to using specific club funds.	£110,000

Last year

Lastyear
Planned use	Purpose of the designation	Amount
Track Project	It is intended that work will begin on the Track Project in Q4 2023, or Spring 2024. We have a number of grants pledged in addition to using specific club funds.	£110,000

CC17a (Excel)

21/11/2023

CC17a (Excell 47 2111112023

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£	£	£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£		£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

CC17a (Excel)

21/11/2023

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		*TRUE*

Type of expenses reimbursed	This year	Last year
	£	£
Travel	-	-
Subsistence	-	-
Accommodation	-	-
Other (please specify):	-	-
	-	-
TOTAL	-	-

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

21/11/2023

Last year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

21/11/2023

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

21/11/2023