REGISTERED CHARITY NUMBER:
Report of the Trustees and
Unaudited Financial Statements for the Period 6 October 2023 to 31 March 2025
for
Be Gymnastics Charity
SLP Advisory Limited 126 Wish Hill Eastbourne East Sussex BN20 9HL
Be Gymnastics Charity
Contents of the Financial Statements for the Period 6 October 2023 to 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 7 |
| Detailed Statement of Financial Activities | 8 |
Be Gymnastics Charity
Report of the Trustees for the Period 6 October 2023 to 31 March 2025
The trustees present their report with the financial statements of the charity for the period 6 October 2023 to 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Volunteers
The management of the Charity is the responsibility of the Trustees who are invited and elected as per the constitution. The trustees communicate regularly regarding activities and events for the charity including fundraising, any changes or developments, investments, policies or procedures.
All trustees volunteer their time freely and no trustee remuneration was paid during the year.
The promotion of community participation in health recreation for the public benefit in Eastbourne and the surrounding area, in particular by the provision of facilities to participate in gymnastics.
For the purposes of the clause 'facilities' means buildings, equipment, access to coaching and organising sporting activities.
Works alongside Be Gymnastics CIC which focuses on the competition pathways at the club.
ACHIEVEMENTS AND PERFORMANCE
The club's main activities consist of recreational classes for all ages and abilities including structured preschool, rec and advanced recreational classes, parkour, Be Mini toddler play sessions, adult classes and also holiday workshops and parties for the local community.
The club has had great success training coaches in their helper qualifications, level 1 and 2 coaching courses and plan to start to train in tumble and men's artistic qualifications from June 2025 onwards. Starting to build a solid coaching team.
FINANCIAL REVIEW
Financial position
In the current period the charity did not start running the club.
The charity's total income for the year was £28,781 Expenditure totalled £480, resulting in a net surplus of £28,301.
Income Donation - £28,750
Expenditure
The greatest expenditure was £480 which was paid for independent examination and accounts preparation.
Reserves policy
The trustees aim to maintain free reserves of £24,000 to cover approximately 3 months of operating costs. At year-end, free reserves stood at £28,301.
The charity runs alongside Be Gymnastics CIC and the full club is a member of National Governing Body, British Gymnastics. The Charity adopts the health, safety, safeguarding and overall policies from British Gymnastics for their every day running.
Going concern
The trustees have reviewed the charity's financial position and believe it remains a going concern for the foreseeable future.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Page 1
Be Gymnastics Charity
Report of the Trustees for the Period 6 October 2023 to 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
5 Trustees Approximately 510 members Approximately 12 coaches Approximately 15 young leaders/volunteers
Trustees Selection Process Trustees are appointed and invited after significant commitment/support shown to the club
Management Process
The management of the Charity is the responsibility of the Trustees who are invited and elected as per the constitution. The trustees communicate regularly regarding activities and events for the charity including fundraising, any changes or developments, investments, policies or procedures.
All trustees volunteer their time freely and no trustee remuneration was paid during the year.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
Principal address Unit 10/11 Edison Road Highfield Industrial Estate Eastbourne East Sussex BN23 6PT
Trustees B Winter (appointed 6/10/2023) J O'Connor (appointed 6/10/2023) Ms C Archibald (appointed 31/3/2025) Ms J F Strong (appointed 12/3/2025) Mr H Harris (appointed 6/10/2023)
Independent Examiner
Sarah Price SLP Advisory Limited 126 Wish Hill Eastbourne East Sussex BN20 9HL
WEBSITE www.begymnastics.co.uk
Jan 26, 2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.............................................................................. Beth Winter (Jan 26, 2026 22:03:57 GMT)
B Winter - Trustee
Page 2
Independent Examiner's Report to the Trustees of
Be Gymnastics Charity
Independent examiner's report to the trustees of Be Gymnastics Charity
I report to the charity trustees on my examination of the accounts of Be Gymnastics Charity (the Trust) for the period 6 October 2023 to 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Sarah Price The Institute of Chartered Accountants in England and Wales
SLP Advisory Limited 126 Wish Hill Eastbourne East Sussex BN20 9HL
Date: .............................................
Page 3
Be Gymnastics Charity
Statement of Financial Activities
for the Period 6 October 2023 to 31 March 2025
----- Start of picture text -----
Unrestricted
fund
Notes £
INCOME AND ENDOWMENTS FROM
Donations and legacies 28,750
Investment income 2 31
Total 28,781
EXPENDITURE ON
Raising funds 480
NET INCOME 28,301
TOTAL FUNDS CARRIED FORWARD 28,301
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The notes form part of these financial statements
Page 4
Be Gymnastics Charity
Balance Sheet 31 March 2025
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Unrestricted
fund
Notes £
CURRENT ASSETS
Debtors 4 212
Cash at bank 28,569
28,781
CREDITORS
Amounts falling due within one year 5 (480)
NET CURRENT ASSETS 28,301
TOTAL ASSETS LESS CURRENT LIABILITIES 28,301
NET ASSETS 28,301
FUNDS 6
Unrestricted funds 28,301
TOTAL FUNDS 28,301
Jan 26, 2026
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and
were signed on its behalf by:
----- End of picture text -----
Beth Winter (Jan 26, 2026 22:03:57 GMT) ............................................. B Winter - Trustee
The notes form part of these financial statements
Page 5
Be Gymnastics Charity
Notes to the Financial Statements for the Period 6 October 2023 to 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT INCOME
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|£|
|Deposit account interest|31|
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3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 31 March 2025.
Trustees' expenses
There were no trustees' expenses paid for the period ended 31 March 2025.
4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
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|£|
|Other debtors|212|
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continued...
Page 6
Be Gymnastics Charity
Notes to the Financial Statements - continued for the Period 6 October 2023 to 31 March 2025
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
£ 480
6. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| Unrestricted funds General fund |
Net movement in funds £ 28,301 |
At 31.3.25 £ 28,301 |
|
| TOTAL FUNDS | 28,301 | 28,301 | |
| Net movement in funds, included in the above are as follows: Unrestricted funds General fund |
Incoming resources £ 28,781 |
Resources expended £ (480) |
Movement in funds £ 28,301 |
| TOTAL FUNDS | 28,781 | (480) | 28,301 |
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31 March 2025.
Page 7
Be Gymnastics Charity
Detailed Statement of Financial Activities for the Period 6 October 2023 to 31 March 2025
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£
INCOME AND ENDOWMENTS
Donations and legacies
Donations 28,750
Investment income
Deposit account interest 31
Total incoming resources 28,781
EXPENDITURE
Support costs
Governance costs
Accountancy and legal fees 480
Total resources expended 480
Net income 28,301
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This page does not form part of the statutory financial statements
Page 8
BE GYMNASTICS CHARITY
178 Brodrick Road, Eastbourne, East Sussex, BN22 9RF
Mrs Sarah Price SLP Advisory Limited T/A SLP Accountants 126 Wish Hill Eastbourne East Sussex BN20 9HL
26 January 2026
Dear Sirs
We confirm that the following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience and, where appropriate, of inspection of supporting documentation, sufficient to satisfy ourselves that we can properly make each of the following representations to you, in connection with your examination and preparation of the charity’s financial statements for the year ended 31 March 2025.
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1 We acknowledge, as trustees our collective responsibility under the Charities Act 2011 for presenting financial statements, which give a true and fair view and confirm that we have approved the financial statements for the year ended 31 March 2025. We also acknowledge our responsibility for making accurate representations to you. All the accounting records have been made available to you for the purpose of your assignment and all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all trustee and management meetings, have been made available to you.
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2 We confirm that the charity is eligible for an independent examination of its financial statements, and that there are no circumstances which we should draw to your attention which would invalidate this eligibility. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK).
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3 We confirm that the accounting policies and estimation techniques adopted for the preparation of the financial statements are the most appropriate to the circumstances in which the charity operates.
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4 All grants, donations and other incoming resources, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions during the period in the application of such incoming resources.
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5 Other than those disclosed in the financial statements we are not aware of any material liabilities, provisions, contingent liabilities, contingent assets or contracted for capital commitments that need to be provided for or disclosed in the financial statements.
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6 The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets except as disclosed in the notes to the financial statements.
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7 Other than those disclosed in the financial statements, the charity has not entered into any transactions or has balances outstanding involving trustees, officers or other related parties, which require disclosure under the law or the financial reporting framework adopted, including the Charities SORP. If relevant, appropriate disclosure has been made of the control of the charity.
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8 We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect errors or fraud, and have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud. We are unaware of any irregularities, including fraud and suspected fraud, involving management, employees or others who have significant roles in internal control, or those employed by the charity where the fraud could have a material effect on the financial statements. No allegations of such irregularities or breaches have come to our notice.
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9 We are unaware of any breaches or possible breaches of statute, regulations, contracts, agreements or the charity’s constitution which might result in the charity suffering significant penalties or other loss. No allegations of such irregularities or breaches have come to our notice. We confirm that the charity has had no non-routine communication with Charity Commission during or since the period of which you are unaware.
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10 We have reviewed the affairs of the charity and confirm that no income is subject to income or capital gains tax. We have also reviewed the VAT treatment in relation to contractual services provided by the charity and confirm that VAT has been correctly accounted for.
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11 The financial statements have been prepared on the going concern basis as we believe that adequate cash resources will be available to cover the charity’s requirements for working capital and capital expenditure for at least the next twelve months. We are not aware of any other factors which could put into jeopardy the charity’s going concern status during or beyond this period.
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12 There have been no events since the balance sheet date which necessitate revision of the figures included in the financial statements or inclusion of a note thereto. Should further material events occur, which may necessitate revision of the figures included in the financial statements or inclusion of a note thereto, we will advise you accordingly.
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13 We confirm that the charity has adequate procedures in place to identify intangible income and all intangible income has been appropriately valued and included in the financial statements.
Yours faithfully
Beth Winter (Jan 26, 2026 22:03:57 GMT)
Ms Beth Winter
Signed on behalf of the board of trustees
Jan 26, 2026
2025 Accounts
Final Audit Report
2026-01-26
Created: 2026-01-26 By: Sarah Price (sarah.price@slpadvisory.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAEFvyXrjSA5nYa2jVnkeS4LLPSOvBH1Go
"2025 Accounts" History
Document created by Sarah Price (sarah.price@slpadvisory.co.uk)
2026-01-26 - 21:53:15 GMT
Document emailed to Beth Winter (begymnasticsclub@gmail.com) for signature 2026-01-26 - 21:54:14 GMT
Email viewed by Beth Winter (begymnasticsclub@gmail.com) 2026-01-26 - 21:56:23 GMT
Document e-signed by Beth Winter (begymnasticsclub@gmail.com) Signature Date: 2026-01-26 - 22:03:57 GMT - Time Source: server
Agreement completed.
2026-01-26 - 22:03:57 GMT