**Registered Charity No: 1202629**
## **WEST WICKHAM BOWLING CLUB**
(A Charitable Incorporated Organisation)
## **Annual Report and Financial Statements**
## **For the period ended**
**31 October 2023**
**West Wickham Bowling Club**
**Annual Report and Financial Statements for the period ended 31 October 2023**
|**CONTENTS**|Page|
|---|---|
|Reference and Administrative Information|2|
|Trustees’ Annual Report|3 - 8|
|IndependentExaminer’sReport|9|
|Receipts and Payments Account|10|
|Statement of Assets and Liabilities|11|
|Notes to the Accounts|12 - 15|
Page 2
**West Wickham Bowling Club**
**Annual Report and Financial Statements for the period ended 31 October 2023**
The Trustees of West Wickham Bowling Club present their report and financial statements for the period ended 31 October 2023.
## **Reference and Administrative Information**
**Charity name:** West Wickham Bowling Club **Charity registration no.:** 1202629 **Principal address:** 85 Silver Lane West Wickham BR4 0RX **Board of Trustees:** William Mewis – Chair Mike Flaherty Ian Cuthbert Philip Broomfield Geoffrey Bailey David Figg **Accountant:** Beeston-Clarke Accountants Limited Chartered Certified Accountants 242 Leicester Road Markfield Leicester LE67 9RG **Bank:** Barclays Bank
Page 3
**West Wickham Bowling Club**
## **Annual Report and Financial Statements for the period ended 31 October 2023**
## **Structure, Governance and Management**
The Charity was established on 5 April 2023 by constitution.
The Charity is governed in law by the Trustees, who take overall financial and strategic planning responsibility.
The Trustee body shall not be less than four and no more than a maximum of eight. There is no maximum term of office and all Trustees are eligible for re-election.
## **Trustee Recruitment**
The initial selection of Trustees was from the then current Management Committee, all but one member agreed to stand.
All existing members were asked if they wished to become Trustees,
All Trustees will stand down at the first AGM. All club members will be asked to stand for the next term. Those standing will be voted into position via a vote of members at the AGM.
The trustees have put together an induction pack for any new trustees to enable them to quickly become familiar with the structure of the organisation, the purpose of the charity, the rules and processes of the club and the financial policies including expenditure authority and spending limits.
Additionally, the club uses Sports England and Bowls England material to familiarise new trustees with their duties and undertakings.
## **Risk**
The club maintains a capital expenditure register which identifies likely expenditure and risks over a rolling 5- year period covering:
1. Critical equipment used in the operation of club activities - primarily covering i. Maintenance of the green - single largest replacement item Mower £12,000.
- ii. Used in the kitchen - single largest replacement item Cooker £1,800.
- iii. Used in the bar - single largest replacement item Main Chiller £2,400.
- iv. Other - single largest replacement item Water Tank £5,000.
2. It is planned to redecorate the club house in early 2024.
## **Organisational Structure**
The charity has a three-tier management structure:
1. Board of Trustees
2. Management Committee
3. Bowling & Social sub-committees
Page 4
**West Wickham Bowling Club**
## **Annual Report and Financial Statements for the period ended 31 October 2023**
## **Objectives and Activities**
## **Charitable Objects**
To promote for the benefit of the inhabitants of West Wickham and neighbouring areas within the constituency of Beckenham and the wider London Borough of Bromley in the County of Kent community participation in healthy recreation through the provisions of facilities for learning, coaching and playing the amateur sport of outdoor lawn bowling.
## **Activities**
The club continues to provide its members and visitors with the facilities to pursue lawn bowls activity. Significant resources are allocated to maintaining the bowling green, including servicing existing equipment and green products.
A comprehensive playing programme is organised, catering for all skill levels, from beginner to experienced player. The programme includes visits to and from clubs within the county of Kent and further afield from the Home Counties plus more frequent matches with other clubs from local areas of Beckenham and Bromley.
Open days are organised, inviting members of the public to join in “taster” sessions. The club supplies all the necessary equipment to participate.
There is an on-going coaching programme held throughout the season.
Membership has a two tier structure with season one having a discount applied to encourage people to take advantage of their memberships before the full price is paid from season two onwards.
The trustees strive to fully comply with the Charities Commission’s requirement to demonstrate the provision of benefit to the public. The purpose and objectivities of the organisation are fulfilled by the activities performed annually within the local community and wider area of Bromley and Kent.
The club allows it facilities to be used by local community groups (e.g. Allotment Group and Playing Field Trust and others) to hold their annual meetings. The club provides access to the local Theatre group for vital amenities and assists the local football club - fostering broader community involvement.
The club relies heavily upon its 40+ volunteers to perform an array of activities - close to 50% of the members volunteer in one capacity or another - many giving significant amounts of time to the club. They play a key role in maintaining the green and surrounding gardens with weekly upkeep and daily mowing of the green.
The volunteers participate in the following key areas; the overall management of the charity and bowls club, the management of all bowling activities including coaching and participation in external competitions, social events and shopping for supplies, maintaining the “Green” playing surface and surrounding gardens, building and repair maintenance of the clubhouse and its facilities plus welfare oversight.
Page 5
**West Wickham Bowling Club**
## **Annual Report and Financial Statements for the period ended 31 October 2023**
## **Achievements and Performance**
The club has provided a full playing program enabling all members to participate in bowling activities regardless of skill level - from beginner to experienced player.
The club has successfully attracted new members - mostly beginners to the sport - many becoming physically active and involved in sport after many years of inactivity.
The club has hosted numerous county wide events that promote the participation of bowls and advance sports and social cohesion in the local and wider community.
## **Financial Review**
West Wickham Bowling Club has two main sources for funds:
Firstly, members of the club provide annual subscriptions to become members for the year. The funds for the period to 31 October 2023 were as expected.
Secondly, bar services and refreshments are offered to all participants as part of the broader bowling experience thereby enhancing the club’s sporting and social purposes. This income that occurs naturally as part of the bowling activity allows for reinvestment in club facilities. The income from the bar for period to 31 October 2023 was in line with expectations.
Income received during the period was £92,808. Of this £53,867 was a donation from West Wickham Bowling Club in its previous entity upon registration as a Charitable Incorporated Organisation.
Total expenditure for the period was £31,722.
Total unrestricted funds held at 31 October 2023 and available for use towards the general objectives of the charity were £61,087.
The club’s spend on items not budgeted during the year was £11,054 covered the following items:
1. Defibrillator
2. New intruder alarm
3. New Aerator (Green equipment)
4. Mats, jacks and storage boxes
5. Repair of kitchen boiler
## **Reserves Policy**
The trustees hold a reserve policy in order to allow for the following:
- a. The risk of an unforeseen emergency or other unexpected need for funds e.g. an unexpected large bill or for an urgent project
- b. Major asset purchases that cannot be met from annual income
- c. Major expenditure to refurbish or update club facilities
Page 6
**West Wickham Bowling Club**
## **Annual Report and Financial Statements for the period ended 31 October 2023**
## **Reserves Policy** (continued)
The charity sets a target of holding approximately £50,000 in reserves.
This reserve amount of £50,000 would enable the charity to meet two unexpected critical failures of vital equipment for example, a Green Mower (£12,000) and replacement Water tank (£5,000) plus a minor roof repair (£3,000) leaving £30,000 as a reserve to cover ongoing normal expenditure and allow the Trustees sufficient time to either generate additional income in order to continue
## **Related Parties Note**
Trustee G Bailey was paid £945 for maintenance work carried out at the club (2022: £nil). This work was agreed in advance by the Trustees, and G Bailey was not involved in the decision.
West Wickham Bowling Club as an unincorporated entity donated £53,867 to the charity upon incorporation as a CIO on 5[th] April 2023.
Page 7
**West Wickham Bowling Club**
## **Annual Report and Financial Statements**
## **for the period ended 31 October 2023**
## **Trustees’ responsibilities in relation to the Financial Statements**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP 2019 (FRS 102);
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with applicable regulations and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees have approved the trustees’ report above, and was signed on behalf of the charity’s trustees by:
D Figg (Trustee) Dated: David Figg David Fi����������������������������������������������������������������� ~~_____~~ g_______________ g (Jun 12, 2024 12:30 GMT+1) ____________________
Page 8
## **West Wickham Bowling Club**
## **Independent Examiner’s Report for the period ended 31 October 2023**
We report to the trustees on our examination of the accounts of the company for the year ended 31 October 2023 which are set out on pages 8 to 13.
## **Responsibilities and basis of report**
As the charity trustees you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts as required 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 giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. that accounts do not accord with those records; or
3. that accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than the 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.
Stephanie J Beeston-Clarke FCCA Beeston-Clarke Accountants Ltd _Chartered Certified Accountants_ 242 Leicester Road Markfield Leicester LE67 9RG
Dated: 12 June 2024
Page 9
## **West Wickham Bowling Club**
## **Receipts & Payments Account for the period ended 31 October 2023**
||**Note**|**2023**||
|---|---|---|---|
|**RECEIPTS**|**1**|**Unrestricted**
**funds**|**Total**|
|||**£**|**£**|
|Donations & fundraising||**55,808**|**55,808**|
|Memberships||**6,047**|**6,047**|
|Bowling||**372**|**372**|
|Bar & catering||**30,280**|**30,280**|
|Other||**302**|**302**|
|**Total receipts**||**92,808**|**92,808**|
|**PAYMENTS**|**1**|||
|Green maintenance||**6,166**|**6,166**|
|Bowling||**2,165**|**2,165**|
|Bar & Catering||**14,299**|**14,299**|
|Other||**2,000**|**2,000**|
|Overheads||**7,091**|**7,091**|
|**Total payments**||**31,722**|**31,722**|
|**Net receipts/(payments)**||**61,087**|**61,087**|
|**Transfers between funds**||**-**|**-**|
|**Cash funds @ 31.10.2023**|**2**|**61,087**|**61,087**|
Page 10
## **West Wickham Bowling Club**
## **Statement of Assets and Liabilities as at 31 October 2023**
|**CASH FUNDS**
Barclays Operational Account
Barclays Prize Draw Account
Barclays Reserve Account
**Total Cash funds**
**ASSETS**
Inventory - Bar Stock
Cash in hand
**Total Assets**
**LIABILITIES**
Suppliers
Accounts Preparation & Independent Examination
**Total Liabilities**|**Unrestricted**
**funds**
**Total**
**£**
**£**
**6,539**
**6,539**
**3,836**
**3,836**
**50,711**
**50,711**
**2023**|
|---|---|
||**61,087**
**61,087**|
||**1,730**
**1,730**
**579**
**579**|
||**2,309**
**2,309**|
||**485**
**485**
**1,200**
**1,200**|
||**1,685**
**1,685**|
The receipts & payments accounts were approved by the Trustees on …...................... and were signed on their behalf by:
David Figg David Figg (Jun 12, 2024 12:30 GMT+1)
D Figg Trustee
Page 11
## **West Wickham Bowling Club**
## **Notes to the Receipts & Payments Accounts for the period ended 31 October 2023**
## **1. Detailed Receipts & Payments Account**
|**Detailed Receipts & Payments Account**||
|---|---|
|**RECEIPTS**
**Donations**
From previous entity
Corporate donations
**Total Donations**
**Membership Income**
FPM subscriptions
Affiliation fees governing organisations
Associate subscriptions
Outlying subscriptions
Internal Club Competition Fees
Prize Draw Member Subscriptions
Club Keys
**Total Membership Income**
**Bowling Income**
Clothing
Bowls small items (Chalk / Stickers etc.)
Kent Comps Ladies individual entries
Club Comp Win Prize
**Total Bowling Income**
**Bar Income**
Bar sales
Catering
**Total Bar Income**
**Fund Raising**
Badge Collection
Lottery
**Total Fund Raising**
**Other Income**
Water
Bank interest
**Total Other Income**
**Total receipts**|**Unrestricted**
**funds**
**Total**
**2023**|
||**£**
**£**
53,867
53,867
475
475|
||**54,342**
**54,342**
422
422
120
120
60
60
-
-
35
35
5,365
5,365
45
45|
||**6,047**
**6,047**
25
25
137
137
40
40
170
170|
||**372**
**372**
27,165
27,165
3,115
3,115|
||**30,280**
**30,280**
1,009
1,009
456
456|
||**1,465**
**1,465**
109
109
193
193|
||**302**
**302**|
||**92,808**
**92,808**|
Page 12
## **West Wickham Bowling Club**
## **Notes to the Receipts & Payments Accounts for the period ended 31 October 2023**
## **1. Detailed Receipts & Payments Account** (continued)
|**Detailed Receipts & Payments Account**(continued)||
|---|---|
|**PAYMENTS**
**_DIRECT COSTS_**
**Green costs**
Green Product
Green Equipment Service
Green Petrol
**Total Green costs**
**Bowling costs**
Bowls small items (e.g. Chalk / Stickers)
Bowls Equipment
Prizes
Trophies
PCL entry fees
Affiliation fees KCBA & BE
KCBA Benevolent fund
**Total Bowling costs**
**Bar outgoings**
Swift keg costs
Bar Supplies
BOC C02 Monitor
BOC Cylinder rental
BOC Cylinder Gas refill
BIFFA bottle collection
Barclaycard monthly charge
Bar Equipment
Catering outgoings
**Total Bar outgoings**
**Other costs**
Prize Draw Payments to Winners
**Total Other costs**
**Total Direct Expenditure**|**Unrestricted**
**funds**
**Total**
**2023**|
||**£**
**£**
5,721
5,721
384
384
61
61|
||**6,166**
**6,166**
122
122
243
243
35
35
595
595
60
60
1,020
1,020
90
90|
||**2,165**
**2,165**
4,167
4,167
8,403
8,403
176
176
164
164
128
128
209
209
463
463
234
234
354
354|
||**14,299**
**14,299**
2,000
2,000|
||**2,000**
**2,000**|
||**24,630**
**24,630**|
Page 13
## **West Wickham Bowling Club**
## **Notes to the Receipts & Payments Accounts for the period ended 31 October 2023**
## **1. Detailed Receipts & Payments Account** (continued)
|**Detailed Receipts & Payments Account**(continued)||
|---|---|
|**PAYMENTS**
**_OVERHEADS_**
**Premises costs**
Cleaning
Electricity
Gas
Broadband & Phone
Water
Rates
Refuse (waste collection)
Security
General Maint & Repair
**Total Premises costs**
**Office costs**
Secretarial
Computing & Printing
General Equipment
Member Club Key refunds
PAT testing
**Total Office costs**
**Total Overheads**
**Total payments**
**Net receipts/(payments)**|**Unrestricted**
**funds**
**Total**
**2023**|
||**£**
**£**
155
155
1,142
1,142
152
152
342
342
804
804
1,212
1,212
209
209
1,308
1,308
810
810|
||**6,134**
**6,134**
321
321
314
314
170
170
10
10
143
143|
||**957**
**957**|
||**7,091**
**7,091**|
||**31,722**
**31,722**|
|||
||**61,087**
**61,087**|
Page 14
## **West Wickham Bowling Club**
## **Notes to the Receipts & Payments Accounts**
## **for the year ended 31 October 2023**
|**2.**
**Unrestricted Funds**
**Restricted Funds**
Total Funds
**Funds analysis**|B/fwd
5 April 2023
Income
Expenditure
Transfers
C/fwd
31 October
2023
-
92,808
31,722
-
61,087
-
-
-
-
-|
|---|---|
||**-**
**92,808**
**31,722**
**-**
**61,087**|
Page 15