2025-03-31-accounts

Torbay Tigers Basketball – Trustees’ Annual Report

For the year ended: 31[st] March 2025

Charity number: 1208962

Registered address: 7 Winsu Avenue, Paignton, Devon, TQ3 1QG.

1. Reference and Administrative Details

Charity Name: Torbay Tigers Basketball Club

Registered Charity Number: 1208962

Charity Address: 7 Winsu Avenue, Paignton, Devon, TQ3 1QG.

Trustees during the year:

• Richard Morrison, Chair

• Norman Waldron, President

• Lee Pottinger, Secretary / Treasurer

• Kieron Palmer, Trustee

• Barry Bayley, Trustee

Bank: NatWest

Independent Examiner / Accountant: Teresa Fennell

2. Structure, Governance and Management

Torbay Tigers Basketball is constituted as a CIO and is governed by its constitution adopted on 02/07/2024.

Trustees are appointed in accordance with the constitution and serve voluntarily. The trustees meet regularly to oversee governance, finances, safeguarding, and strategic direction.

1

The National Governing Body – Basketball England, provides support and oversight via a comprehensive licensing process. Torbay Tigers is affiliated as a Level 1 accredited club.

New trustees receive an induction covering:

• Charity Commission guidance

• Safeguarding policy

• Financial controls

• Club operations and volunteer roles

Relevant policies maintained during the year include:

• Code of Ethics

• Complaints & Disciplinary Policy

• Transporting Children Guidance

• Anti Bullying Charter

• Safeguarding Policy

• Health and Safety Policy

• Data Protection Procedures

• Hardship Fund Policy

3. Objectives and Activities

Charitable objects:

The promotion of community participation in healthy recreation for the public benefit in Torbay and the surrounding areas by providing facilities to play basketball.

Main activities undertaken for public benefit:

• Delivering weekly basketball training sessions for multiple age groups

• Providing competitive opportunities through local and regional leagues

• Running community outreach programmes, school sessions, and open days

• Offering reduced-cost or subsidised participation for low-income families

• Supporting coach development and volunteer training

2

The trustees have had regard to the Charity Commission’s guidance on public benefit when planning activities.

The trustees recognise the efforts that are made by parents of our junior players and volunteers who freely offer their time to support the club in its activities. Although the club is evolving to a position where some individuals receive remuneration for their contributions, the club would not have achieved its recent successes were it not for the dedication of volunteers.

4. Achievements and Performance Participation and Community Impact

During the reporting year Torbay Tigers Basketball:

• Delivered weekly training sessions for 15 different squads, across junior, youth, boys, girls and senior groups

• Supported 250+ registered players aged from 7 years old to 55.

• Had teams play in 84 matches against external competition

• Had teams entered into 8 different leagues

• Provided 2 subsidised places for disadvantaged participants

• Delivered 26 school or outreach sessions engaging an estimated 90 young people

Sporting Highlights

• Men’s 1[st] Team finished top of EDBA division 1, remaining undefeated.

• Ladies 1[st] Team (the Tigresses), completed their first ever season, securing two commendable victories.

• Boys U16s finished a commendable 2[nd] in the Southwest National League Conference.

• The following coaches attained their level 2 coach qualification

• Dan Woodcock

• Sam Stewart

• Jack Tilley

• Ben Browning

• Arron Attenborough

• Laurance Ashdown

3

• The following people achieved their level 1 referee qualification

• Lloyd Blackler

• Lee Pottinger

• Josh Greaves

• Sam Pottinger

• Olly Pottinger

• The following people commenced their level 2 table official training courses

• Tayla Jones

• Chloe Alanis

Community & Development

• Increased paid worker positions to 11

• Increased volunteer base to 9 active volunteers

• Provided training/welfare courses including safeguarding and coaching qualifications

• Strengthened partnerships with schools and community organisations

5. Financial Review

Income

Main sources of income included:

• Membership and training fees: £51,991.

• Grant funding and donations: £ £45,176

• Fundraising events: £0

• Sponsorship: £0

• Other Income: £24

Total income for the year: £102,191

Expenditure

Main areas of expenditure included:

• Contractor costs – Community Basketball Development Officer: £27,577

4

• Facility hire and venue costs: £19,423

• Coaching costs (stipends, training, DBS checks): £7,375

• Minibus and travel: £4,740

• League entry and officiating fees: £3,498

• Insurance and admin costs: £2,243

• Equipment and kit: £2,763

• Other costs: £1,577

Total expenditure for the year: £69,199

Financial Position

The trustees aim to hold reserves sufficient to cover 3–6 months of core operating costs.

At year-end, the club had a balance of £32,991 in the bank. The trustees considered this to be below target, given future spending commitment in the pipeline. The trustees have plans in place to increase income by growing the participation base further, as well as securing additional revenue streams from sponsorship activity.

There remains some uncertainty around the position of the contracted Basketball Development Officer and whether the role will be in existence next year. As one of the clubs biggest areas of spend this will likely have an impact on our financial position next year.

The trustees consider the charity to be in a stable financial position, with appropriate financial controls in place, but remain committed to carefully monitoring the situation as the club grows and evolves.

6. Risk Management

Trustees review risks annually and monitor them across the year. Key risks include:

• Safeguarding risk – managed by DBS checks, trained welfare officers, and mandatory policies

• Financial risk – managed through budgeting, regular reporting, and maintaining relationships with a key benefactor.

5

• Facility availability – mitigated via relationships with multiple venue providers

• Volunteer capacity – mitigated by recruitment efforts and training support

No major incidents or reportable events occurred during the year.

7. Safeguarding Statement

The trustees take safeguarding extremely seriously.

• All coaches and volunteers who work with young people hold valid DBS checks.

• A designated Welfare Officer oversees safeguarding procedures.

• Policies are reviewed annually.

• All sessions are run by suitably qualified and supervised staff with all National League activity governed by Basketball England's Licensing processes.

8. Plans for the Future

For the coming year, Torbay Tigers Basketball plans to:

• Expand junior and girls’ participation programmes

• Strengthen partnerships with schools to widen access

• Offer coach education opportunities for volunteers

• Secure grant funding to subsidise places for low-income families

• Secure additional revenue streams from sponsorship initiatives

• Improve equipment and develop additional training sessions

• Explore hosting community tournaments and holiday camps

• Review the role of the contracted Basketball Development Officer

• Review feasibility to recruit a part-time club operations manager.

9. Statement of Trustees’ Responsibilities

6

The trustees are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with applicable law and the charity’s governing document. They confirm they have complied with their duties under the Charities Act 2011.

10. Declaration

Approved by the Board of Trustees on: [insert date]

Signed on behalf of the board:

Richard Morrison. (Jan 28, 2026 14:03:12 GMT) ______

Richard Morrison, Chair of Trustees

28/01/2026

7

Independent examiner’s report to the trustees of Torbay Tigers Basketball Club (‘the Charity’)

I report to the Trustees on my examination of the accounts of the Charity for the year ended 31[st] March 2025.

Responsibilities and basis of report

As the charity trustees of the Charity 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 Charity’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 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. The accounts do not accord with those records.

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.

Teresa Fennell, ACMA CGMA

It Doesn’t Have to Cost the Earth Ltd

47 St Dunstans Close, Worcester, WR5 2AJ

Date: 28/01/2026

8

Torbay Tigers Basketball Club

Receipts and Payments Account for the period 04 July 2024 - 31 March 2025

Notes Receipts: Membership & Training Fees Grant Funding and Donations 1 Fundraising Events Sponsorship Other Income	Notes Receipts: Membership & Training Fees Grant Funding and Donations 1 Fundraising Events Sponsorship Other Income	Unrestricted Funds 2025 Restricted Funds 2025 Total 2025 £'s £'s £'s
		51,991 0 51,991 45,176 5,000 50,176 0 0 0 0 0 0 24 0 24
Total Receipts		97,191 5,000 102,191
Payments: Contractor Costs (Community Basketball Dev Officer) Facility Hire & Venue costs Coaching costs Minibus and Travel League Entry and Officiating Fes Insurance and Admin costs Equipment and Kit Other Costs		27,578 27,578 19,423 19,423 7,375 7,375 4,740 4,740 3,499 3,499 2,243 2,243 2,764 2,764 1,577 1,577
Total Payments		69,199 0 69,199
Net receipts over payments		27,992 5,000 32,992
Transfers		5,000 (5,000) 0
Cash balances at end of year		32,992 0 32,992

9

Torbay Tigers Basketball Club

Statement of Assets and Liabilities

Statement of Assets and Liabilities	Statement of Assets and Liabilities
Cash Balances Cash at bank (including cash introduced at incorporation)		Unrestricted Funds 2025 Restricted Funds 2025 £'s £'s	Total 2025 £'s
		32,992 0	32,992
Total cash & bank balances		32,992 0	32,992
Assets			£'s
Minibus Team Playing Kit Balls Storage Cages Scoring Equipment Training Equipment Reversible Training Vests			8,000 1,000 300 200 1,000 200 300
Liabilities			£'s
Wages relating to March 2025 HMRC relating to 2425 Accounts Preparation and Independent Examiner fee Court hire charges relating to 2425			1,698 342 750 7,000

Approved by the Trustees and signed on their behalf by:

Richard Morrison. (Jan 28, 2026 14:03:12 GMT)

Richard Morrison, Chair of Trustees

28/01/2026

Date: _____

10

Notes to the Accounts

1.) Grant Funding and Donations income includes cash funds of the unincorporated organisation at the date of incorporation of £13,674.

2.) Restricted Funds

----- Start of picture text -----
Balance at
Income Expenditure Transfers
Funder: 31-Mar-25
£'s £'s £'s £'s
The Semble Grassroots action 3,500 (3,500) 0
ESC Lottery Fund grant 1,500 (1,500) 0
Total Restricted Funds 5,000 0 (5,000) 0
----- End of picture text -----

11

Torbay Tigers Basketball_Trustees’ Annual Report and Accounts_FINAL

Final Audit Report

2026-01-28

Created: 2026-01-28 By: Teresa Fennell ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAwEWuETlHh-YIlRPVAM0evy8a7aXjy12t

"Torbay Tigers Basketball_Trustees’ Annual Report and Account s_FINAL" History

Document created by Teresa Fennell ([e-mail])

2026-01-28 - 13:38:56 GMT

Document emailed to [e-mail] for signature

2026-01-28 - 13:39:00 GMT

Email viewed by [e-mail]

2026-01-28 - 13:45:19 GMT

Signer [e-mail] entered name at signing as Richard Morrison. 2026-01-28 - 14:03:10 GMT

Document e-signed by Richard Morrison. ([e-mail])

Signature Date: 2026-01-28 - 14:03:12 GMT - Time Source: server

Document emailed to Teresa Fennell ([e-mail]) for signature 2026-01-28 - 14:03:13 GMT

Email viewed by Teresa Fennell ([e-mail]) 2026-01-28 - 14:16:35 GMT

Document e-signed by Teresa Fennell ([e-mail]) Signature Date: 2026-01-28 - 14:17:21 GMT - Time Source: server

Agreement completed.

2026-01-28 - 14:17:21 GMT

Torbay Tigers Basketball Club

Receipts and Payments Account for the period 04 July 2024 - 31 March

Notes

Receipts: Membership & Training Fees Grant Funding and Donations 1 Fundraising Events Sponsorship Other Income Total Receipts

Payments:

Contractor Costs (Community Basketball Dev Officer) Facility Hire & Venue costs Coaching costs Minibus and Travel League Entry and Officiating Fes Insurance and Admin costs Equipment and Kit Other Costs

Total Payments Net receipts over payments Transfers Cash balances at end of year

2025

Unrestricted Funds 2025	Restricted Funds 2025	Total 2025
£'s	£'s	£'s
51,991	0	51,991
45,176	5,000	50,176
0	0	0
0	0	0
24	0	24
97,191	5,000	102,191

27,578		27,578
19,423		19,423
7,375		7,375
4,740		4,740
3,499		3,499
2,243		2,243
2,764		2,764
1,577		1,577
69,199	0	69,199
27,992	5,000	32,992
5,000	(5,000)	0
32,992	0	32,992

For consideration in order to finalise acco

Original header

Membership & Training Fees Grants and Funding Fundraising events and donations Sponsorship n/a

ounts:

Accts prep & IE Consideration

propose renaming this to grant funding and donations propose renaming this to Fundraising events

propose adding Other Income row to identify any sales of kit / other items outside of main activities.

amended categories discusses & agreed with LP, 27/1.

Any restricted costs related to Grassroots funding? Ladies basketball team; over 18s yes; grant for Grassroots and for ESC Lottery fully expended during the year as per LP, 27/1. Treated as Transfer for 2425 and observation to be discussed re: use of tracking codes to identify restricted pots of money income / expenditure in future.

Torbay Tigers Basketball Club

Statement of Assets and Liabilities

Cash Balances Cash at bank (including cash introduced at incorporation) Total cash & bank balances Assets Minibus Team Playing Kit Balls Storage Cages Scoring Equipment Training Equipment Reversible Training Vests	£'s Unrestricted Funds 2025
	32,992
	32,992

Liabilities Wages relating to March 2025 HMRC relating to 2425 Accounts Preparation and Independent Examiner fee Court hire charges relating to 2425

Approved by the Trustees and signed on their behalf by:

Richard Morrison, Chair of Trustees

Date..

Restricted
Funds		Total 2025
2025
£'s		£'s
	0	32,992
	0	32,992

For consideration in order to fina

£'s 8,000 1,000 300 200 1,000 200 300

£'s 1,698 342 750 7,000

1698.27 THIS WAS THE AMOU done. 306.16 was paid out for March salar Given the significance, propose tha liability amended in line with actual a

lise accounts:

NT PAID OUT 02-APR that looked to relate to March hours; amend the £3k accordin ries; 36 relates to an amount set aside for HMRC in Jan-25 - required? Minimal amo at it would be informative to include Churston Ferrers amounts outstanding in the rep amount outstanding at end of Mar-25 (the £14k amount owing had been paid)

ngly? Action agreed with LP; ount; retained. porting. Discussed with LP, 27/01,

Torbay Tigers Basketball Club

Notes to the Accounts

1.) Grant Funding and Donations income includes cash funds of the unincorpo

2.) Restricted Funds

Funder:		Income £'s
The Semble Grassroots action		3,500
ESC Lottery Fund grant		1,500
Total Restricted Funds		5,000

rated organisation at the date of incorporation of £13,674.

Expenditure £'s		Transfers £'s	Balance at Mar-25 £'s	31-
		(3,500)		0
		(1,500)		0
	0	(5,000)		0

Profit and Loss

Torbay Tigers Basketball Club For the year ended 31 March 2025

Account	Original Financial statement rollup	R&P header (Proposed)	2025	Sum	Acctsprep / IE notes		TAR rollup	Xero	TAR
Turnover
CharitableDonation	Grants and funding	Grant Funding and Donations	29,900.33	36,461.48	This was the donation from CAF America, as noted in the trustee meeting minutes, from Duncan IronmongeGrant Funding and Donations			50,176	36,461	includes £40 'Charitable and Political Donations' income as this appears to relate to LP salary charitable giving.
Grants	grants and funding	Grant Funding and Donations	6,561.15		£3.5K = The Semble Grassroots action, £1.5k = ESC Lottery Fund grant, £1.1k = Devon Basketball charity cMembership & Training Fees			51,991	51,991
Pre-Xero Sales	grants and funding	Grant Funding and Donations	13,674.24		This was the bank balance as at 04/07/24 - date of incorporation as a CIO.		Fundraising Events	0	40
Sales-360 download	membership and training fees	Membership & Training Fees	51,991.46	51,991.46			Sales	24	0	included within costs
Total Turnover			102,127.18	88,452.94	TAR reported income for the year (doesn't include bank bal at incorporation)		Total Receipts	102,191	88,452	this reported figure does not include the F/R & Donations figure
								64
Cost of Sales
CostofGoods Sold	Sales	Sales	(23.57)		This was income relating to purchased Kit (Bernard); appears to relate to income and therefore should have		been coded to an income nominal.
Direct Expenses		Minibus and travel	50.00		This related to travel expenses for Hodge, and would have been more appropriately coded to an Administrative Costs nominal code (travel & subsistence?)
Total Cost of Sales			26.43
Gross Profit			102,100.75
Administrative Costs		Proposed
Admin Subscriptions	Insurance and admin costs	Insurance and admin costs	289.84		check: what goes into TAR reported insurance and admin costs figure of £3,070?		Contractor costs	27,578	27,577	1
Advertising& Marketing	Insurance and admin costs	Insurance and admin costs	246.40		check: what goes into other costs balancing figure of £817?		Facility hire and venue costs	19,423	19,423	0
Bank Fees	insurance and admin costs	Insurance and admin costs	88.34				Coaching costs	7,375	7,236	139
Charitable andPolitical Donations	Fundraising events and donations	Grant Funding and Donations	(40.00)		this related to donations via salary from LP. For the most part, these were coded to Grants nominal in inco		Minibus and travel	4,740	4,689	51
Club Insurance	insurance and admin costs	Insurance and admin costs	276.44				League entry and officiating fees	3,499	3,498	1
CoachingKit	Coaching costs	Coaching costs	296.02				Insurance and admin costs	2,243	3,070	(827)
CourtHire	Facility hire and venue costs	Facility hire and venue costs	19,423.30				Equipment and kit	2,764	2,763	1
DBS Checks(some training& Lice	Insurance and admin costs	Insurance and admin costs	377.42				Other costs	1,577	817	760
Entertainment-100%business		Other costs	1,554.50				rounding	0
Fuel	Minibus and travel	Minibus and travel	1,400.72				Total Payments	69,199	69,073	126
General Expenses	Other costs	insurance and admin costs	138.00				check: Fundraising events and donations	64
IT Software and Consumables	Other costs	insurance and admin costs	38.38
LeagueEntryFees	league entry and officiating fees	league entry and officiating fees	2,171.90
Licences - Coach	Other costs	Coaching costs	479.80				NET RECEIPTS / (PAYMENTS)	32,991.74	19,379	13,613
Minibus Hire	Minibus and travel	Minibus and travel	160.00				ROUNDING	0
MinibusInsurance/Tax/Permit	Minibus and travel	Minibus and travel	995.00
Minibus Service/Maintenance	Minibus and travel	Minibus and travel	2,134.00	4,689.72			bank balance 31/03/25	32991.74
Printing& Stationery	insurance and admin costs	Insurance and admin costs	89.99					0
RefereesExpenses	League entry and officiating fees	League entry and officiating fees	717.00
Repairs & Maintenance	Other costs	Other costs	22.50
Reversible Vests	equipment and kit	equipment and kit	1,177.04
Salaries	Coaching costs	Coaching costs	4,117.47		adjusted to take account of HMRC costs coded to balance sheet nominal.
Self Employed- LloydBlackler	Contractor costs	Contractor costs	27,577.60
Sports Equipment	equipment and kit	equipment and kit	1,090.75
Staff Training	Coaching costs	Coaching costs	2,482.09	7,273.00
Subscriptions	insurance and admin costs	Insurance and admin costs	698.00
Table Officials Expenses	league entry and officiating fees	league entry and officiating fees	610.00	3,498.9
Team Kit	Equipment and kit	Equipment and kit	496.51	2,764.3
Total Administrative Costs			69,109.01	69,109.01	TAR reported expenditure for the year; however it doesn’t include the cost of sales figure above; difference is immaterial (£24)
Operating Profit	original draft operating profit = £29,433.27		32,991.74
Profit on Ordinary Activities Before Taxation			32,991.74
Profit after Taxation			32,991.74

The names of some of the nominals have changed since the original draft, along with some of the expenses figures.

Trial Balance

Torbay Tigers Basketball Club As at 31 March 2025

As at 31 March	2025								= matched to p&l
									= matched to SOAL
Account Code	Account	Account Type	Debit - Year to date	Credit - Year to date	Net Adjustments		Revised
200	Sales -360 download	Revenue		51,991.46	(51,991.46)			(51,991.46)
201	Pre-Xero Sales	Revenue		13,674.24	(13,674.24)			(13,674.24)
260	Grants	Revenue		6,561.15	(6,561.15)			(6,561.15)
261	Charitable Donation	Revenue		29,900.33	(29,900.33)			(29,900.33)
310	Cost of Goods Sold	Direct Costs		23.57	(23.57)			(23.57)
325	Direct Expenses	Direct Costs	50.00		50.00			50.00
400	Advertising &Marketing	Overhead	246.40		246.40			246.40
402	Court Hire	Overhead	19,423.30		19,423.30			19,423.30
403	Sports Equipment	Overhead	1,090.75		1,090.75			1,090.75
404	Bank Fees	Overhead	88.34		88.34			88.34
405	Self Employed - Lloyd Blackler	Overhead	27,577.60		27,577.60			27,577.60
406	Table Officials Expenses	Overhead	610.00		610.00			610.00
407	Referees Expenses	Overhead	717.00		717.00			717.00
408	League EntryFees	Overhead	2,171.90		2,171.90			2,171.90
409	DBS Checks(some training& Licences)	Overhead	377.42		377.42			377.42
410	Licences - Coach	Overhead	479.80		479.80			479.80
411	Team Kit	Overhead	496.51		496.51			496.51
413	Admin Subscriptions	Overhead	289.84		289.84			289.84
414	Minibus Hire	Overhead	160.00		160.00			160.00
418	Charitable and Political Donations	Overhead		40.00	(40.00)			(40.00)
420	Entertainment-100%business	Overhead	1,554.50		1,554.50			1,554.50
429	General Expenses	Overhead	138.00		138.00			138.00
433	Club Insurance	Overhead	276.44		276.44			276.44
448	Minibus Insurance/Tax/Permit	Overhead	995.00		995.00			995.00
449	Minibus Service/Maintenance	Overhead	2,134.00		2,134.00			2,134.00
450	Fuel	Overhead	1,400.72		1,400.72			1,400.72
455	Reversible Vests	Overhead	1,177.04		1,177.04			1,177.04
461	Printing &Stationery	Overhead	89.99		89.99			89.99
463	IT Software and Consumables	Overhead	38.38		38.38			38.38
464	CoachingKit	Overhead	296.02		296.02			296.02
473	Repairs&Maintenance	Overhead	22.50		22.50			22.50
477	Salaries	Overhead	4,081.47		4,081.47	36.00		4,117.47
480	Staff Training	Overhead	2,482.09		2,482.09			2,482.09
485	Subscriptions	Overhead	698.00		698.00			698.00
	TORBAY TIGERS BASKET	Bank	32,991.74		32,991.74			32,991.74
825	PAYE Payable	Current Liability	36.00		36.00	(36.00)		0.00	this is the difference.
Total			102,190.75	102,190.75	(0.00)	0.00		(0.00)

General Ledger extracts

Grants

Grants
31 Aug2024	Conversion Balance Journal
10 Sep2024	Receive Money
15 Oct 2024	Receive Money
25 Oct 2024	Receive Money
05 Nov 2024	Receive Money
12 Nov 2024	Receive Money
25 Nov 2024	Receive Money
27 Nov 2024	Receive Money
10 Dec 2024	Receive Money
30 Dec 2024	Receive Money
07 Jan 2025	Receive Money
16 Jan 2025	Receive Money
27 Jan 2025	Receive Money
04 Feb 2025	Receive Money
04 Mar 2025	Receive Money
Total Grants
Net movement

Charitable Donation

27 Dec 2024 Receive Money Total Charitable Donation Net movement

Note 1

Conversion Balance includes receipts to bank Grants Conversion balance includes the follow

Note 2

Need to ascertain whether funding via CAF Am

	Notes
Conversion Balance	1	0.00	5,170.41
TORBAY LOTTERY - LOTTERY WIN		0.00	14.00
TORBAY LOTTERY - LOTTERY WIN		0.00	17.50
CAF - Grant		0.00	20.00
TORBAY LOTTERY - LOTTERY FUNDING		0.00	14.00
EasyFundraising- Grant		0.00	20.16
CAF - Grant		0.00	20.00
CAF - Grant		0.00	40.00
TORBAY LOTTERY - LOTTERY WIN		0.00	14.00
CAF - Grant		0.00	20.00
TORBAY LOTTERY - LOTTERY FUNDING		0.00	17.50
Devon Basketball - Closingbalance Devon Basketball		0.00	1,145.58
CAF - Grant		0.00	20.00
TORBAY LOTTERY - LOTTERY FUNDING		0.00	14.00
TORBAY LOTTERY - LOTTERY FUNDING		0.00	14.00
		0.00	6,561.15
		0.00	6,561.15
CAF AMERICA - Donation	2	0.00	29,900.33
		0.00	29,900.33
		0.00	29,900.33

k between date of incorporatoin and 31-Aug. wing Grants: ESC Lottery Fund grant grant: The Semble Grassroots action..	£'s 1500 3500
	5000

merica is restricted.

(5,170.41)	0.00	0.00%No VAT	Note 1
(5,184.41)	0.00	0.00%No VAT	Donation
(5,201.91)	0.00	0.00%No VAT	Donation
(5,221.91)	0.00	0.00%No VAT	Donation
(5,235.91)	0.00	0.00%No VAT	Donation
(5,256.07)	0.00	0.00%No VAT	Donation
(5,276.07)	0.00	0.00%No VAT	Donation
(5,316.07)	0.00	0.00%No VAT	Donation
(5,330.07)	0.00	0.00%No VAT	Donation
(5,350.07)	0.00	0.00%No VAT	Donation
(5,367.57)	0.00	0.00%No VAT	Donation
(6,513.15)	0.00	0.00%No VAT
(6,533.15)	0.00	0.00%No VAT
(6,547.15)	0.00	0.00%No VAT
(6,561.15)	0.00	0.00%No VAT
(6,561.15)	0.00
0.00	0.00
(29,900.33)	0.00	0.00%No VAT
(29,900.33)	0.00
0.00	0.00

Restricted; per telecon with LP, 27/01.

Restricted: Ladies Basketball team set up; must be spent on charitable activities related t

Lo over 18s

BANK RECONCILIATION

NatWest StXero bank balance

no cashbook entries prior to 31/08/24

7/4/2024	13674.14
7/5/2024	15351.37
8/5/2024	16105.35
8/31/2024	15764.12	15764.12
9/5/2024	13773.86	13773.86
10/4/2024	11384.24	11384.24
11/5/2024	8532.43	8532.43
12/5/2024	9354.72	9354.72
1/3/2025	32180.26	32180.26
2/5/2025	32379.98	32379.98
3/5/2025	32137.29	32137.29
3/31/2025	32991.74	32991.74
4/4/2025	32010.71

Xero: Pre-Xero Sales = 13674.24

CAF America receipt: 29,900.33

matched to NatWest bank statement at 31/03/25

Profit and Loss

Receipts

Turnover 102127.2 Plus: cost of goods sold 23.57 Plus: char dons 40 102190.8 R&P Account 102190.8 check to Profit and Loss summ 0 Check to R&P Account 0 Payments 69199.01 R&P Account 69199.01 Check to R&P Account 0 SOAL Cash at bank 32991.74 check to bank statement 0

Torbay Tigers Basketball – Trustees’ Annual Report

For the year ended: 31[st] March 2025

Charity number: 1208962

Registered address: 7 Winsu Avenue, Paignton, Devon, TQ3 1QG.

1. Reference and Administrative Details

Charity Name: Torbay Tigers Basketball Club

Registered Charity Number: 1208962

Charity Address: 7 Winsu Avenue, Paignton, Devon, TQ3 1QG.

Trustees during the year:

• Richard Morrison, Chair

• Norman Waldron, President

• Lee Pottinger, Secretary / Treasurer

• Kieron Palmer, Trustee

• Barry Bayley, Trustee

Bank: NatWest

Independent Examiner / Accountant: Teresa Fennell

2. Structure, Governance and Management

Torbay Tigers Basketball is constituted as a CIO and is governed by its constitution adopted on 02/07/2024.

Trustees are appointed in accordance with the constitution and serve voluntarily. The trustees meet regularly to oversee governance, finances, safeguarding, and strategic direction.

1

The National Governing Body – Basketball England, provides support and oversight via a comprehensive licensing process. Torbay Tigers is affiliated as a Level 1 accredited club.

New trustees receive an induction covering:

• Charity Commission guidance

• Safeguarding policy

• Financial controls

• Club operations and volunteer roles

Relevant policies maintained during the year include:

• Code of Ethics

• Complaints & Disciplinary Policy

• Transporting Children Guidance

• Anti Bullying Charter

• Safeguarding Policy

• Health and Safety Policy

• Data Protection Procedures

• Hardship Fund Policy

3. Objectives and Activities

Charitable objects:

The promotion of community participation in healthy recreation for the public benefit in Torbay and the surrounding areas by providing facilities to play basketball.

Main activities undertaken for public benefit:

• Delivering weekly basketball training sessions for multiple age groups

• Providing competitive opportunities through local and regional leagues

• Running community outreach programmes, school sessions, and open days

• Offering reduced-cost or subsidised participation for low-income families

• Supporting coach development and volunteer training

2

The trustees have had regard to the Charity Commission’s guidance on public benefit when planning activities.

The trustees recognise the efforts that are made by parents of our junior players and volunteers who freely offer their time to support the club in its activities. Although the club is evolving to a position where some individuals receive remuneration for their contributions, the club would not have achieved its recent successes were it not for the dedication of volunteers.

4. Achievements and Performance Participation and Community Impact

During the reporting year Torbay Tigers Basketball:

• Delivered weekly training sessions for 15 different squads, across junior, youth, boys, girls and senior groups

• Supported 250+ registered players aged from 7 years old to 55.

• Had teams play in 84 matches against external competition

• Had teams entered into 8 different leagues

• Provided 2 subsidised places for disadvantaged participants

• Delivered 26 school or outreach sessions engaging an estimated 90 young people

Sporting Highlights

• Men’s 1[st] Team finished top of EDBA division 1, remaining undefeated.

• Ladies 1[st] Team (the Tigresses), completed their first ever season, securing two commendable victories.

• Boys U16s finished a commendable 2[nd] in the Southwest National League Conference.

• The following coaches attained their level 2 coach qualification

• Dan Woodcock

• Sam Stewart

• Jack Tilley

• Ben Browning

• Arron Attenborough

• Laurance Ashdown

3

• The following people achieved their level 1 referee qualification

• Lloyd Blackler

• Lee Pottinger

• Josh Greaves

• Sam Pottinger

• Olly Pottinger

• The following people commenced their level 2 table official training courses

• Tayla Jones

• Chloe Alanis

Community & Development

• Increased paid worker positions to 11

• Increased volunteer base to 9 active volunteers

• Provided training/welfare courses including safeguarding and coaching qualifications

• Strengthened partnerships with schools and community organisations

5. Financial Review

Income

Main sources of income included:

• Membership and training fees: £51,991.

• Grant funding and donations: £ £45,176

• Fundraising events: £0

• Sponsorship: £0

• Other Income: £24

Total income for the year: £102,191

Expenditure

Main areas of expenditure included:

• Contractor costs – Community Basketball Development Officer: £27,577

4

• Facility hire and venue costs: £19,423

• Coaching costs (stipends, training, DBS checks): £7,375

• Minibus and travel: £4,740

• League entry and officiating fees: £3,498

• Insurance and admin costs: £2,243

• Equipment and kit: £2,763

• Other costs: £1,577

Total expenditure for the year: £69,199

Financial Position

The trustees aim to hold reserves sufficient to cover 3–6 months of core operating costs.

At year-end, the club had a balance of £32,991 in the bank. The trustees considered this to be below target, given future spending commitment in the pipeline. The trustees have plans in place to increase income by growing the participation base further, as well as securing additional revenue streams from sponsorship activity.

There remains some uncertainty around the position of the contracted Basketball Development Officer and whether the role will be in existence next year. As one of the clubs biggest areas of spend this will likely have an impact on our financial position next year.

The trustees consider the charity to be in a stable financial position, with appropriate financial controls in place, but remain committed to carefully monitoring the situation as the club grows and evolves.

6. Risk Management

Trustees review risks annually and monitor them across the year. Key risks include:

• Safeguarding risk – managed by DBS checks, trained welfare officers, and mandatory policies

• Financial risk – managed through budgeting, regular reporting, and maintaining relationships with a key benefactor.

5

• Facility availability – mitigated via relationships with multiple venue providers

• Volunteer capacity – mitigated by recruitment efforts and training support

No major incidents or reportable events occurred during the year.

7. Safeguarding Statement

The trustees take safeguarding extremely seriously.

• All coaches and volunteers who work with young people hold valid DBS checks.

• A designated Welfare Officer oversees safeguarding procedures.

• Policies are reviewed annually.

• All sessions are run by suitably qualified and supervised staff with all National League activity governed by Basketball England's Licensing processes.

8. Plans for the Future

For the coming year, Torbay Tigers Basketball plans to:

• Expand junior and girls’ participation programmes

• Strengthen partnerships with schools to widen access

• Offer coach education opportunities for volunteers

• Secure grant funding to subsidise places for low-income families

• Secure additional revenue streams from sponsorship initiatives

• Improve equipment and develop additional training sessions

• Explore hosting community tournaments and holiday camps

• Review the role of the contracted Basketball Development Officer

• Review feasibility to recruit a part-time club operations manager.

9. Statement of Trustees’ Responsibilities

6

The trustees are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with applicable law and the charity’s governing document. They confirm they have complied with their duties under the Charities Act 2011.

10. Declaration

Approved by the Board of Trustees on: [insert date]

Signed on behalf of the board:

Richard Morrison. (Jan 28, 2026 14:03:12 GMT) ______

Richard Morrison, Chair of Trustees

28/01/2026

7

Independent examiner’s report to the trustees of Torbay Tigers Basketball Club (‘the Charity’)

I report to the Trustees on my examination of the accounts of the Charity for the year ended 31[st] March 2025.

Responsibilities and basis of report

As the charity trustees of the Charity 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 Charity’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 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. The accounts do not accord with those records.

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.

Teresa Fennell, ACMA CGMA

It Doesn’t Have to Cost the Earth Ltd

47 St Dunstans Close, Worcester, WR5 2AJ

Date: 28/01/2026

8

Torbay Tigers Basketball Club

Receipts and Payments Account for the period 04 July 2024 - 31 March 2025

Notes Receipts: Membership & Training Fees Grant Funding and Donations 1 Fundraising Events Sponsorship Other Income	Notes Receipts: Membership & Training Fees Grant Funding and Donations 1 Fundraising Events Sponsorship Other Income	Unrestricted Funds 2025 Restricted Funds 2025 Total 2025 £'s £'s £'s
		51,991 0 51,991 45,176 5,000 50,176 0 0 0 0 0 0 24 0 24
Total Receipts		97,191 5,000 102,191
Payments: Contractor Costs (Community Basketball Dev Officer) Facility Hire & Venue costs Coaching costs Minibus and Travel League Entry and Officiating Fes Insurance and Admin costs Equipment and Kit Other Costs		27,578 27,578 19,423 19,423 7,375 7,375 4,740 4,740 3,499 3,499 2,243 2,243 2,764 2,764 1,577 1,577
Total Payments		69,199 0 69,199
Net receipts over payments		27,992 5,000 32,992
Transfers		5,000 (5,000) 0
Cash balances at end of year		32,992 0 32,992

9

Torbay Tigers Basketball Club

Statement of Assets and Liabilities

Statement of Assets and Liabilities	Statement of Assets and Liabilities
Cash Balances Cash at bank (including cash introduced at incorporation)		Unrestricted Funds 2025 Restricted Funds 2025 £'s £'s	Total 2025 £'s
		32,992 0	32,992
Total cash & bank balances		32,992 0	32,992
Assets			£'s
Minibus Team Playing Kit Balls Storage Cages Scoring Equipment Training Equipment Reversible Training Vests			8,000 1,000 300 200 1,000 200 300
Liabilities			£'s
Wages relating to March 2025 HMRC relating to 2425 Accounts Preparation and Independent Examiner fee Court hire charges relating to 2425			1,698 342 750 7,000

Approved by the Trustees and signed on their behalf by:

Richard Morrison. (Jan 28, 2026 14:03:12 GMT)

Richard Morrison, Chair of Trustees

28/01/2026

Date: _____

10

Notes to the Accounts

1.) Grant Funding and Donations income includes cash funds of the unincorporated organisation at the date of incorporation of £13,674.

2.) Restricted Funds

----- Start of picture text -----
Balance at
Income Expenditure Transfers
Funder: 31-Mar-25
£'s £'s £'s £'s
The Semble Grassroots action 3,500 (3,500) 0
ESC Lottery Fund grant 1,500 (1,500) 0
Total Restricted Funds 5,000 0 (5,000) 0
----- End of picture text -----

11

Torbay Tigers Basketball_Trustees’ Annual Report and Accounts_FINAL

Final Audit Report

2026-01-28

Created: 2026-01-28 By: Teresa Fennell ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAwEWuETlHh-YIlRPVAM0evy8a7aXjy12t

"Torbay Tigers Basketball_Trustees’ Annual Report and Account s_FINAL" History

Document created by Teresa Fennell ([e-mail])

2026-01-28 - 13:38:56 GMT

Document emailed to [e-mail] for signature

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2026-01-28 - 13:45:19 GMT

Signer [e-mail] entered name at signing as Richard Morrison. 2026-01-28 - 14:03:10 GMT

Document e-signed by Richard Morrison. ([e-mail])

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Agreement completed.

2026-01-28 - 14:17:21 GMT