## **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 (teresa@itdoesnthavetocosttheearth.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAwEWuETlHh-YIlRPVAM0evy8a7aXjy12t ## "Torbay Tigers Basketball_Trustees’ Annual Report and Account s_FINAL" History Document created by Teresa Fennell (teresa@itdoesnthavetocosttheearth.co.uk) 2026-01-28 - 13:38:56 GMT Document emailed to richiemozza@yahoo.co.uk for signature 2026-01-28 - 13:39:00 GMT Email viewed by richiemozza@yahoo.co.uk 2026-01-28 - 13:45:19 GMT Signer richiemozza@yahoo.co.uk entered name at signing as Richard Morrison. 2026-01-28 - 14:03:10 GMT Document e-signed by Richard Morrison. (richiemozza@yahoo.co.uk) Signature Date: 2026-01-28 - 14:03:12 GMT - Time Source: server Document emailed to Teresa Fennell (teresa@itdoesnthavetocosttheearth.co.uk) for signature 2026-01-28 - 14:03:13 GMT Email viewed by Teresa Fennell (teresa@itdoesnthavetocosttheearth.co.uk) 2026-01-28 - 14:16:35 GMT Document e-signed by Teresa Fennell (teresa@itdoesnthavetocosttheearth.co.uk) 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 (teresa@itdoesnthavetocosttheearth.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAwEWuETlHh-YIlRPVAM0evy8a7aXjy12t ## "Torbay Tigers Basketball_Trustees’ Annual Report and Account s_FINAL" History Document created by Teresa Fennell (teresa@itdoesnthavetocosttheearth.co.uk) 2026-01-28 - 13:38:56 GMT Document emailed to richiemozza@yahoo.co.uk for signature 2026-01-28 - 13:39:00 GMT Email viewed by richiemozza@yahoo.co.uk 2026-01-28 - 13:45:19 GMT Signer richiemozza@yahoo.co.uk entered name at signing as Richard Morrison. 2026-01-28 - 14:03:10 GMT Document e-signed by Richard Morrison. (richiemozza@yahoo.co.uk) Signature Date: 2026-01-28 - 14:03:12 GMT - Time Source: server Document emailed to Teresa Fennell (teresa@itdoesnthavetocosttheearth.co.uk) for signature 2026-01-28 - 14:03:13 GMT Email viewed by Teresa Fennell (teresa@itdoesnthavetocosttheearth.co.uk) 2026-01-28 - 14:16:35 GMT Document e-signed by Teresa Fennell (teresa@itdoesnthavetocosttheearth.co.uk) Signature Date: 2026-01-28 - 14:17:21 GMT - Time Source: server Agreement completed. 2026-01-28 - 14:17:21 GMT