Ch￿lty re8i5tration nurnber 1207092 lE￿land and Walesl COMPTON CROQUEf CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENT5 FOR THE PERIOD ENDED 31 DECEMBER 2024 COMPTON CROQUET CLUB LEGAL AND ADMINISTRATIVE INFORMATION Trustees MrA8Fall Mrs T E Prosser MrA C Dodds {Appointed 20 Mar¢h 20241 (Appolnted 20 March 20241 (Appolnted 20 February 20241 (Appolnted 20 February 20241 {Appointed 20 February 20241 {Appointed 20 February 2024} (Appointed 20 February 20241 IAppointed 20 February 20241 (Appointed 20 April 20241 Mr5 D C Clarke Mr S J B?Idwln Mrs J E Manton Mr D Ajames Mrs J F Fall Mr M F Clarke Charlty number (Eniland and Wales) 1207092 Independent examlner Price & Company 32 Gildred8e Road Eastbourne East Su55ex BN2145H COMPTON CROQUET CLUB CONTENTS Pa8e Trustees, report Independent examiner's report Statement of financial activities Balance sheet Notes to the financial statements 6-13 COMPTON CROQUET CLUB TRUSTEES, REPORT FOR THE PERIOD ENDED 31 DECEMBER 2024 The trustees are pleased to present their annual report together with the financial ststements of the Charltable Incorpordted Qr8ani5ation5 ICIOI for the period ended 31 December 2024. In preparin8 the accounts the Trustees have adopted the provi5ion5 of accounting and reportlng by charitles.. 5tatement5 Of Recommended Practice1SoRPI applicable to charities preparing their accounts In accordance with the FinancSal Reportlng Standard appllcable In the UK IFRS1021 effective l January 2015. ObJectlves and artfvltles The object of the club Is the promotlon of communlty participatlon in healthy retreatlon. In partlcular by the provision of facllltles for the competltlve and soclal playing of Croquet. To thls end, the CIO maintains and mana8es sports faclllties includin8 five croquet lawn5, playing equipment and a ¢lubhouse containin8 a kitchen and licensed bar. Thls enables the CIO to or8ani2e coachin8, Competltlons and In addltlon pay and play sessions for the general publ1¢. All the trustees understand the guidance issued by the Charity Commission on public benefit: in partlcular that membership $5 open to all. The CIO acknowledges the significant contribution made by unpaid volunteers in achieving its oblectives. In addltlon to the Trustees there were 37 members who volunteered In some capaclty. Achlevements and perforniance Despite the weather, the CIO enjoyed a very busy season and In addltlon to Internal competitions for member5. they h05ted several prestigious competition5 includlng the European Women's champlonshlp, the South of England ¢hampionshlp, the Association croquet Inter-counties Competltlon and other natlonal tournament5. The CIO a150 hosted numerous pay and play sessions Wlth local clybs, busine55es and socleties. Sesslons were also arranged for local cubs, scouts and glrl guides. A free to attend open day was held offering chance to play croquet alon85ide catering and fundraising activlties. Flnanclal revlew The Statement of Flnanclal Artlvltles showed a net surplus for the pedod of £5,617 and total reserves of £20,867. all of whlch are unrestricted. This level of reserves is covered by the Reseryes Policy which Is stated after thls revlew. The CIO Is primarily funded by membership fee5 from signed up playirbg and 50clal members with addltional income derived from a variety of actlvlties includln8 tournaments. hortln8 of vlsiting groups or 8uests and fundraising events. Ground malnten3nce is the most slgnrflcant C05t as the lawns have to be kept to a high Standard to enable hostlng of International and national competltions. Rent Is another major cost and is Included In the lease which ¢5 being renegotiated, hence the legal costs incurred. Reserves pollcy As the malorlty of income comes from activities connerted with Croquet belng playable, bad weather can have a significant effect on turnover. Also croquet playing equipment is expenssve and needs to be replaced or upgraded periodically. The CIO therefore needs to- Ensure the ability to meet costs that are necessities such as rent, insurance and contracted ground expenses. Have sufficient fund5 to cover une¥petted expense. Enable the purchase of replacement equipment both for playing and for groundwork. COMPTON CROQUET CLUB TRusfEES' REPORT {CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024 strurturei governance and management The CIO Is governed by its constitution and the Trustees meet each mofith. All Trustees have no benefl¢lal interest in the CIO and one third of the total number of trustees must stand for re-election at the Annual General Meetlng where they and potential new Trustees must have a proposer and seconder. There are no employees and no payments are made to Trustees for their role as Trustees. The CIO has the followlng policies in place.. Internal financial controls, Safeguardlng, Flnantlal reserves, Complalnt5. Serious incidents reportin& Internal risk management including disaster recovery, Trustee expenses and confllct of intere5t5, Health and Safety including bullying and harassment and Data and Prlvacy. The CIO has no wrftten policy for the induction or trainin8 of new Trustees but a detailed explanation of the role Is made at or before the AGM. The trustees who served durlng the perlod and up to the date of Signature of the financial statements were,. Dr D Willlams (Appolnted 12 April 2024 and resi8ned 26 February 20251 MrABFall (Appolnted 20 March 20241 Mrs T E Prosser (Appolnted 20 March 20241 MrAC Dodd5 IAppolnted 20 February 20241 Mrs D C Clarke IAppolnted 20 February 20241 Mr S J 8aldwln IAppointed 20 February 20241 Mr J Crlsford IAppointed 20 February 2024 and resigned 26 February 20251 (Appolnted 20 February 20241 (Appointed 20 February 2024} (Appolnted 20 February 20241 (Appointed 20 April 20241 Mrs J E Manton MrDAJames Mrs l F Fall Mr M Fclarke Incof poratlon and fund$ transfer The CIO was reglstered wlth the Charlty Commlsslon on 20 February 2024. On 20 March 2024, It recelved the assets and liabilitie5 of Compton Croquet Club Communlty Amateur 5port5 Club, valued at £15.250. The transfer was recorded at book value, rèpresentin8 a continuation of the Club's charitable sporting activities under the new charitable structure. The tru5tee5' report wa5 approved by the Board of Trustees. sf Mrsj Baldwin Trustee 29 October 2025 COMPTON CROQUEf CLUB INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF COMPTON CROQUET CWB I report to the trustee5 on my examination of the financial statements of Compton Croquet Club Ithe charity) for the period ended 31 December 2024. Resp¢n$lbllltle$ and basis of report A5 the trustees of the charity you are responsible for the preparation of the financial statements in accordance wlth the requirements of the Charitles Art 2011. I report In respect of my examlnation of the charity's financial Statements carried out under section 145 of the Charltles Act 2011. In carrylng out my examination I have followed the Directions given by the Charity Commlssion under sectlon 14S1511bl of the Charltles Act 2011. Independent examlner's statement Your attention is drawn to the fact that the charlty has prepa￿d the financlal St0￿mentS In accordance wlth the relevant verslon of the Statement of Recommended Prortlce appllcable to charitle5 preparln8 thelr flnanclal statement5 In occordance wlth the Financial Reportlng Standard appllcable In the UK and Republlc of Ireland IFRS 1021 in preference to the Accountin8 and Reporting by Charitie5.' Statement of Recommended Pra¢tl¢e issued on l Aprll 2005 which 15 referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financlal statements to provide a true and falr vlew In accordance wlth UK Generally A¢cepted Accounting Practice. I have completed my examination. I confiryn that no matters have come to my attentlon In connectlon wlth the examination giving me cause to believe that in any material ￿SpeCt. accountlng records We￿ not kept in respert of the charity as required by 5ertion 130 of the Charities Art 2011. the financial stotement5 do not accord with those records.. or the flnancial statement5 do not comply with the appIl￿ble requlrements concernlng the form and content of finarbcial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financlal statement5 give a true and fair view, whlch Is not a matter consldered as part of an independent examination. I have no ¢oncerns and have come across no other matters In connectlon wlth the examinatlon to whlch attentlon should be drawn In thi5 report in order to enable a proper understanding of the financlal statements to be reached. Nathan Coker FCCA Price & Company 3￿32 Gildredge Road Eastbourne East Sussex 8N214SH 29 October 2025 COMPTON CROQUET CLUB STATEMENT OF FINANCIAL AcfiviTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31 DECEMBER 2024 Unrestricted fund5 2024 Notes Income from: Donatlons and legacles Charltsble attlvltles Other tradlng artlvStles Investment5 17,279 42,181 211 Totsl Income 66,317 Expendlture on: Ralslng funds Charltable actlvltles 4,107 41.343 Total expendtturn 45,450 Net Income and movement In fvnds 20,867 Re¢on¢lllatlon of fund5: Fund balances at 20 February 2024 Fund ￿lanCeS at 310ecembeT 2024 20,867 The statement of financial activities include5 all galns and losses recognlsed in the perlod. All Income and expenditure derive from continulng activities, COMPTON CROQUET CLUB BALANCE SHEET AS AT 31 DECEMBER 2024 20Z4 Notes Current assets Stocks Debtors Cash at bank and in hand io li 804 3,212 20,586 24,602 13,735) Credltors: amounts fallln8 due wlthSn one year 12 Net current assets 20,867 The lunds ofthe charlty Unrestricted funds 13 20,867 20,867 The financial statements were approved by the trustees on 29 Qctober 2025 Mrsj F Fall Trustee COMPTON CROQUEf CLUB NOTE5 TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 Accountln8 pali¢ie$ Charlty Informat5on Compton Croquet Club is a charitable incorporated organlsatlon ICIOI ￿gIstered wlth the charlties commisslon. 1.1 Reportlnz perlod The financial statements are presented for a period from 20 February 2024 to 31 Oecernber 2024, owln8 to the fact they are drawn from reglstratlon. l.Z Accountlng tonventlon The financial statements have been p￿Pared in accordance with the charlty's governing document, the Charlt1è5 Act 2011, FRS 102 "The Financial Reporting Standard applicable In the UX and Republic of Ireland" and the Chafltles SORP "Accountlng and Reporting by Charlties: Ststement of Recommended Practlce appllcable to charities preparing their accounts In accordance with the Flnanclal Reportin8 Stsndard applicable In the UK and Republic of Ireland IFRS 102)". The charlty Is a Publlc Beneflt Entlty as defined by FRS 102. The charity has taken advantage of the provislons In the SORP for charltles not to prepare a statement of cash flows. The flnanclal ststements have departed from the Charlties IAccount5 and Reports) Ilegulations 2(b)8 only to the extent required to provide a true and falr vlew. Thls departure has involved followlng the Statement of Recommended Practice for charities applying FRS 102 rather than the verslon of the Statement of Recommended Practlce which Is referred to in the Regulations but whlch has since been withdrawn. The financial statements are prepared In srerllng. whlch is the functional currency of the charlty, Monetary amounts in these financial statements are rounded to the nearest £. The financlal statement5 have been prepared under the hlstorical cost convention, modlfled to Include the revaluation of freehold propertie5 and to include investment properties and certain financial Instruments at falr value. The principal accountlng pollcies adopted are Set out below. 1.3 GolnB concern At the time of approving the financial staternents. the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable fLrture. Thus the trustees continue to adopt the golng concern basls of accounting in preparlng the financlal Statements. 1.4 Charltable funds Unrestricted funt1s a￿ awdilable for use at the discretlon of the trustees in furtherance of thelr charitable objective5. COMPTON CROQUET CLUB NOTES TO THE FINANCIAL 5fATEMEpifs (CONTINUED) FOR THE PERIOO ENDED 31 DECEMBER 2024 Accountlng policies Icontlnued) Restrlrted funds are subject to specific conditions by donors or 8fdntors as to how they may be used. The purposes and uses of the restricted funds are set out In the notes to the financial statements. Endowment funds are subjert to specific condition5 by donors that the capital must be malntalned by the charity. 1.5 Income Intome is recognised when the charlty is legally entitled to it after any performance condltlons have been met, the amounts can be measured rellably. and it is probable that income will be recelved. Cash donations are re¢o8nlsed on receipt. Other donation5 are recognlsed once the charlty has been notlfled of the donation, unless performance conditions require deferral of the arnount. Income tax recoverable In relatlon to donations recelved under Glft Aid or deeds of covenant is recognised at the time of the donatlon. Le8acies are recogni5ed on receipt or otherwlse if the charity has been notified of an Impendlng dlstrlbutlon, the amount is known, and recelpt is expected. If the amount is not known, the legacy Is treated as a contln8ent asset. 1.6 Expendlture Expenditure Is recognised once there is a legal or constructive obligation to transfer economic benelit to a third party, St Is probable that a transfer of economic benefits wlll be ￿qui￿d in settlement, and the amount of the obligation can be measured reliably. Expenditure Is classified by artivity. The costs of each artivity are made up of the total of direct costs and shared cost5, Includin8 SUPPOrt costs Involved In undertaking each acttvlty. Dlrect costs attributable to a Single activity are allocated dlrectly to that activity. Shared c05t5 which contribute to more than one actlvlty and support costs whith are not attributable to a sin8le activity are apportioned between those activlties on a basi5 consistent wlth the use of resources. Central staff costs are allocated on the ba51s of time spent, and depreclation charges are allocated on the portion of the 355et'5 use. 1.7 Stocks Stocks are stated at the lower of cost and estimated selllng prSce less costs to complete and sell. Cost comprises direct materia15 and, where applicable. direct labour c05t5 and those overheads that have been Incurred In bringing the stocks to thelr present location and condition. Items held for distribution at no or nominal conslderation are measured the lower of replacement cost and cost. Net reallsable value Is the estimated selllng price less all estlmated tosts of completion and costs to be incurred in Marketin& selling and dlstrlbution. 1.8 Cash and cash equlvalents Cash and cash equivalents include cash lrn hand, deposits held at call with banks, other 5hort-term liquid Investments with original rnaturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowing5 in current liabilities. COMPTON CROQUEf CLUB NOTES TO THE FINANCIAL sfATEMEKfs ICONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024 AccountiTr8 policies Icontinuedl 1.9 Flnancial instruments The charity has elected to apply the provisions of Section 11 'Baslc Flnan¢lal Instruments, and Settlon 12 '0ther Flnancial Instruments Issues, of FRS 102 to all of its financial instruments. Flnanclal instruments are reco8nised in the charlty's balance sheet when the charlty becomes party to the contractual provisions of the instrument. Flnanclal assets and liabilities are offset, wlth the net amounts presented in the financlal statements, when there Is a legally enforceoble rlght to set off the reco8nlsed amount5 and there is an intention to settle on a net basi5 or to reallse the asset and settle the liability simultaneously. Baslc flnancial assets Baslc flnanclal a55et5, which include debtors and cash and bank balance5, are initially measured at trnnsactlon prlce Includin8 tran5actlon costs and are subsequently carrled at amort15ed cost using the effective interest method unless the arrangement constitutes a flnanclng transactlon, where the transaction is measured at the present value of the future receipt5 discounted at a market rate of interest. Financial assets classified as recelvable withln one year are not amortlsed. Baslc financial liabilitles Baslc financlal Ilabllltles, Includlng credltors and bank loans are inltially ￿co￿nISed at transartion price unless the arran8ement constitutes a financing transaction, where the debt instrument Is measured at the present value of the future payments discounted at a market rate of interest. Flnanclal Ilabllltles classlfled as payable wSthin one year are not amortised. Debt instruments are subsequently carried at amortlsed cost, using the effective interest rate method, Trade credltors are obli8atlons to pay for goods or services that have been acqulred In the ordlnary course of operations from suppliers. Amounts payable are classified a5 current liabilitles If paymentls due wlthin one year or less. If not, they are presented as non-current liabilitie5. Trade creditor5 are recognised Initially at tran5artion prfce and subsequently measured at amortlsed cost U51ng the effertlve interest method. Derecognltlon of financial liabilities Flnancial liabilltles are dereco8nised when the charlvs contractual obllgatlons explre or are discharged or cancelled. 1.10 Employee beneffts The ¢ost of any unused holiday entitlement is recognlsèd In the period in which the employee's services are recelved. Termination benefit5 are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefit5. COMPTON CROQUET CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 310ECEMBER 2024 In¢pme from donatlons and legaoes Unrestricted funds 2024 Donation5 and 8ifts Transfer of asset5 from CASC 2,029 15.250 17,279 Income from eharltable arfiviti•s Unrestrlcted fund5 2024 Charltable Artlvltle$ Subscrlptlon5 Tournaments CE Competltlons Caterlng Teas Green fees Key5 and lockers Sundry Income 24,220 1,436 3,696 10,641 948 515 180 545 42,181 COMPTON CROQUET CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024 Income fiom other trnding activities Unrestricted funds 2024 Fundraising events Other income 2,572 4.074 Other tradln8 a¢tivities 6,646 Intoffle from investments Unrestrlrted funds 2024 Interest recelvable 211 EKpendlture on ralslng funds LlnrestrSct¢d funds Z024 Fundralsln8 and publlclty Other fundraising Costs 1,987 Tradlng costs Other trading actlvlties Other costs 1,465 655 2,120 Total costs 4,107 -io- COMPTON CROQUET CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEM8ER 2024 Expendlture on charitable acti¥ltles Charltable Expenses 2024 Olrect costs Ground malntenance Rent Repalrs and renewals CE subscrlptlon Insurance Professional fees Clubhouse maintenance and supplies Clubhouse telephone and internet Clubhouse electrlclty Catering Teas 8ank and sumup charges Sundry 22,232 6,895 3,146 478 2,456 1,133 444 364 477 2,622 89 363 40,883 Share of support and governance Costs Governance 460 41,343 Analysls by fund Unre5trlcted funds 41,343 Governance costs includes payments of £460 for Independent e¥amination fees. Trustees None of the trustees lor any persons connected with them) ￿e1Ved any remuneration or benefits from the charity during the period. Taxatlon The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. li- COMPTON CROQUET CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024 10 Stacks 2024 Finished goods and goods for resale 804 11 Deblors 20Z4 Amounts falllng due wlthin on• year. Prepayments and accrued Income 3,212 12 Credltors: ameunts falllng due wlthln one year 2024 Accruals and deferred Income 3,735 13 Unro5trlcted funth The unrestrlcted funds of the charlty comprise the unexpended balances of donation5 and grants whlch are not subject to specific conditions by donors and 8rantors a5 to how they may be used. These include deslgnated funds which have been set aside out of unrestrirted fvnds by the trustees for specific purposes. At20 February 2024 Incomln8 resources Resources expended At31 December 2024 General fund5 66,317 145.4501 20,867 14 Related party transactlon$ There were no disclosable related party transactions during the peTlOd. 12- COMPTON CROQUEf CWB NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024 15 Transfer pf Artlvitles On 20 March 2024. Compton Croquet Club Charitable Incorporated Organisation 1.the CIO"} took over the activities, assets and Ilabllltles of Compton Croquet Club Community Amateur Sports Club I'the CASC"). The CASC had operated for many years as a Community Amateur Sport5 Club. In order to strengthen its governance and achleve full eharltable status. the members resolved to transfer all operatlons to the newly registered CIO. The transfer was efferted at book VBlue. representing the continuatlon of the same charitable artlvitles In a new legal form. The transaction did not meet the crlteria for merger accounting under the Charities SORP IFRS 1021, and accordingly has been accounted for as a transfer of assets. The net assets transferred on 20 March 2024 were as follows: Cash at bank and In hand Stock Prepaid expenses Credltors and accruals 15.465 1,326 2.542 14,0831 15,250 13-