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2025-03-31-accounts

Charity registration number 285285 (England and Wales)

THE PRIMARY CLUB

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

THE PRIMARY CLUB

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 16

THE PRIMARY CLUB

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

In recent years, the Trustees have elected to take advantage of the available audit exemption and have the accounts independently examined instead. This has resulted in significant cost savings and the Trustees have decided to continue with this policy.

Objectives and activities

The Primary Club (“the Club”) exists to provide for the sporting and recreational needs of the blind and partially sighted throughout the UK. Most of the Club’s income comes from members' donations supplemented by legacies and is used to support a wide variety of projects. The Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Club’s aims and objectives and in planning its future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives which they have set.

The Trustees have full discretion over which projects will be supported. In exercising that discretion, they have regard to the following criteria:

The Trustees give their time voluntarily to help meet the objectives of the Club. They receive no remuneration or expenses.

THE PRIMARY CLUB

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Monitoring achievement

The Club’s success is evaluated by measuring the proportion of total income which is devoted to grant making activities and the number and amount of grants made in each year. However, because income is derived overwhelmingly from donations and legacies which are by their nature unpredictable, it is not appropriate to set targets against which overall financial performance can be monitored. The Trustees review each grant application in detail and ask recipients to provide evidence of how past grants have been used. They report their general conclusions to members in the annual newsletter, which includes appropriate ‘case studies’, as well as via the Club’s website.

Business and Financial Review

The results for the year are set out on page 7 of the accounts. The Trustees consider the state of affairs of the Club to be satisfactory.

The Club's principal funding sources are currently membership subscriptions and donations, supplemented by legacies. All funds are kept in current accounts and interest-bearing deposits. In principle, and subject to suitable applications for support being received, the Trustees aim to distribute the regular income received each year and not to maintain reserves beyond what is needed for administration. However, because legacy income is unpredictable, the Trustees have formulated a policy of retaining a proportion of any substantial legacies received and distributing this over a period in order to avoid excessive fluctuations in the support which the Club is able to provide. Under current accounting practice, this will result in surpluses being reported in those years when substantial legacy income is recognised, followed by deficits in the years when it is used to augment the distribution of regular income.

As previously noted, the financial statements for 2022/23 included income from two major legacies: £185k from the late Kenneth G James and £200k (subsequently increased to £211k) from the late Ethel Murray. The Trustees are very appreciative of these substantial bequests, which have enabled a significant extension in the Club’s grant making. In 2024/25, the Trustees would also like to express appreciation for a further legacy of £45k from the late Donald McCarthy.

Following the receipt of the James and Murray legacies, the Trustees decided to invite funding applications for projects which, while consistent with the Club’s normal criteria, were outside the usual range of activities and/or amount. Particular emphasis was placed on projects that demonstrated either innovation or collaboration between organisations to achieve something which could not be achieved alone. In 2024/25, distributions totalling £112k (2023/24: £139k) were made to nine successful applicants, in addition to grants of £234k (2023/24: £187k) approved through the normal annual process.

Financial review

The Trustees aim to review the Club’s promotional and fundraising activities and to broaden the geographical range of organisations which it supports, consistent with the general policy described above.

Recent legacy income has been such that, after making the grants noted above, the Club’s reserves at 31 March 2025 stood at £129k. The Trustees plan to use these funds as follows:

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months' expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

THE PRIMARY CLUB

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Risk management

The Trustees have considered the major risks to which the Club is exposed and have established systems and procedures (including documentation and financial controls) which they deem appropriate to the size, prominence and financial standing of the Club.

Structure, governance and management

The Club is an unincorporated association, governed by a set of rules last amended on 20 February 2006, and is a registered charity number 285285. The officers of the Club and the other Trustees are appointed by a majority resolution of the Trustees and may be removed by a similar such resolution. Induction for new Trustees is achieved through attendance at Trustee meetings prior to appointment and through discussion with individual officers.

At the annual Trustees’ meeting, the Trustees agree the broad strategy and areas of activity of the Club and consider applications for grants in the context of agreed criteria and current financial projections. The day to day administration of the Club and the processing and handling of grant applications prior to consideration by the Trustees is delegated to the Chair, the Hon Secretary and the Hon Treasurer.

The Trustees were sad to learn of the death, on 4 February 2025, of their colleague Adrian Thomas; they wish to express their appreciation of the support which he provided to the Club as a Trustee over many years. They are pleased to note that David Gavrilovic has accepted appointment as a Trustee with effect from 9 April 2025.

THE PRIMARY CLUB

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Organisational structure

Patron

Stuart Broad CBE

Trustees

Trustees Trustees
The Trustees who served during the year were as follows: -
Tim Kelleher
Chair
Ross Midgley
Honorary Treasurer
Nicole Pollock
Honorary Secretary
Peter Baxter
Mike Brace CBE
Andrew Dixon
Paul Doyle
Clive Fieth
Chris Larlham
Euan Spence
John Stern
Adrian Thomas
(deceased 4 February 2025)
Independent Examiner
Fiona Haro CA
Thomson Cooper
3 Castle Court
Carnegie Campus
Dunfermline
KY11 8PB
Bankers
Barclays Bank PLC
1 Churchill Place
London
E14 5HP
Principal Office
PO Box 12121
Saffron Walden
Essex
CB10 2ZF
Charity Registration Number
285285

Remuneration policy

The Trustees consider the Board of Trustees as comprising the key management personnel of the Club in charge of directing and controlling the charity and running and operating the Club on a day to day basis. All Trustees give their time freely and no trustee remuneration was paid in the year. Information relating to trustee expenses and related party transactions is disclosed in notes 9 and 17 to the accounts.

THE PRIMARY CLUB

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees' report was approved by the Board of Trustees.

Nicole Pollock Honorary Secretary

18 June 2025

THE PRIMARY CLUB

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PRIMARY CLUB

I report to the Trustees on my examination of the financial statements of The Primary Club (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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 financial statements to be reached.

Fiona Haro CA Thomson Cooper Accountants 3 Castle Court Carnegie Campus Dunfermline Fife KY11 8PB

18 June 2025

THE PRIMARY CLUB

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 2 197,302 145,012
Charitable activities 3 5,189 3,914
Investments 4 6,529 5,089
Total income 209,020 154,015
Expenditure on:
Raising funds 5 3,276 4,379
Charitable activities 6 355,213 333,268
Total expenditure 358,489 337,647
Net expenditure and movement in funds (149,469) (183,632)
Reconciliation of funds:
Fund balances at 1 April 2024 278,266 461,898
Fund balances at 31 March 2025 128,797 278,266

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE PRIMARY CLUB

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Current assets
Stocks
12
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
The funds of the charity
Unrestricted funds
16
2025
£
5,052
19,741
132,244
157,037
(28,240)
£
128,797
128,797
128,797
2024
£
2,546
15,158
273,246
290,950
(12,684)
£
278,266
278,266
278,266

The financial statements were approved by the Trustees on 18 June 2025

Ross Midgley FCA Honorary Treasurer

THE PRIMARY CLUB

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

The Primary Club is a unincorporated association, governed by a set of rules last amended on 20 February 2006, and is a registered charity number 285285. The registered office is PO Box 12121, Hempstead, Saffron Walden, Essex, CB10 2ZF.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102 (effective 1 January 2019).

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the next 12 months. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors 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.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

THE PRIMARY CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

1.6 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

2 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Substantial non-recurring donations and legacies 74,963 13,857
Joining subscriptions and members' regular donations 103,701 111,663
Tax claim under Gift Aid 18,638 19,492
197,302 145,012

3 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Sale of ties, brooches and merchandise 5,189 3,914

THE PRIMARY CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 6,529 5,089
5 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Trading costs
Cost of ties, brooches and merchandise 3,276 4,379
6 Expenditure on charitable activities
2025 2024
£ £
Direct costs
Members' newsletter 5,092 4,874
Grants payable (see note 7) 346,284 324,794
Share of support and governance costs (see note 8)
Support 2,277 2,100
Governance 1,560 1,500
355,213 333,268

THE PRIMARY CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

7 Grants payable

Grants to institutions:
Berkshire County Blind Society
Birmingham Goalball Club
Birmingham Sports Club
Birmingham Stars VICC
Blind Cricket England & Wales
Bradford & District VICC
Braille Chess Association
British Blind Sport
Cambridge Dons
Cheshire Cobras VICC
Devon Bowling and Social Club
Dorset Dolphins VICC
Durham VICC
English Blind Golf Association
Gloucestershire VICC
Blackburn Blind Sports
British Blind Baseball
Chelmsford Goalball Club
Greater Manchester Falcons
Hertfordshire Comets
Kent Spitfires VICC
Kingston-U-Thames Assn for the blind
Lancashire Lions VICC
London Blind Ramblers
London Elephant via Metro
London Futsal Club
London Sports Club
Merseyside VIFC
Merton Sports & Social Club
Metro Blind Sport
Northants Steelbacks VICC
North West Scorpions FC
Northern Ireland Blind Golf
Open Country
Oxfordshire Goalball Club
Partially Sighted Football League
Royal National College
SAVI Northwest
Sheffield Royal Society for the Blind
Sight Support Worthing
Blind Golf Scotland (formerly SBGS)
Somerset VICC
Stafforshire Wolves VICC
Surrey VICC
Sussex Sharks VICC
Tandeming Together
Carried forward
2025
£
4,000
8,000
7,500
4,000
18,090
4,000
-
12,294
3,300
2,500
-
4,000
7,000
3,500
4,000
3,975
6,200
3,500
8,000
1,918
4,000
8,000
5,000
1,500
4,000
4,000
2,600
5,145
2,570
12,000
4,000
6,510
-
2,322
1,480
-
-
7,000
2,700
4,000
3,000
4,000
4,000
4,000
4,000
4,800
206,404
2024
£
3,500
4,000
3,500
3,500
18,090
3,500
3,700
11,418
2,000
3,500
3,500
3,500
3,500
3,500
3,500
-
-
-
-
-
3,500
2,170
5,000
-
-
3,430
2,880
5,145
2,500
9,000
3,500
6,500
6,900
2,000
-
5,000
2,640
7,000
-
-
2,200
3,500
3,500
3,500
3,500
5,200
162,773

THE PRIMARY CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7
Grants payable
Brought forward
Taunton Deane VI Bowls
VIE Velo Tandem Maintenance
Vision of Adventure
Watford Goalball Club
Wavertree CC
West Glamorgan Sports Club
West Yorkshire Goalball Club
Worcestershire Elizabethans VICC
Yeovil VICC
Yorkshire VICC
Total grants to institutions
“Murray Fund” grants
Blackburn Blind Sports
Hartlepool Vision Support
Living Paintings Trust
Moor Vision
MOTUS Dance
Nature Without Barriers
Open Country
Surfing England
VICTA
“James Fund” grants
ABC Council
Blackwell Sailing
Blind Baseball Cymru
Blind Ice Hockey UK
Brier School
British Blind Sport
Daisy Inclusive UK
Goalball UK
Moor Vision
Sight for Wight
UK Blind Baseball
Adjustment in respect of prior years
Total
(Continued)
206,404
162,773
2,500
2,000
3,700
-
4,320
4,320
-
3,000
3,000
3,000
2,700
2,300
3,540
-
4,000
3,500
-
3,000
4,000
3,500
234,164
187,393
7,020
-
8,000
-
12,000
-
12,000
-
15,700
-
17,400
-
18,000
-
12,000
-
10,000
-
-
11,085
-
5,460
-
19,680
-
4,175
-
6,028
-
15,462
-
21,322
-
25,000
-
5,000
-
16,139
-
9,350
346,284
326,094
-
(1,300)
346,284
324,794

THE PRIMARY CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Support costs allocated to activities

Administrative costs
Bank charges
Postage and stationery
Subscriptions
Governance costs
Governance costs comprise:
Independent examination fees
2025
£
-
1,405
678
194
1,560
3,837
2025
£
1,560
1,560
2024
£
666
1,434
-
-
1,500
3,600
2024
£
1,500
1,500

9 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Total - -

There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Stocks

Stocks
2025 2024
£ £
Stock of ties, brooches and merchandise 5,052 2,546

THE PRIMARY CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

13 Debtors
2025 2024
Amounts falling due within one year: £ £
Legacies 14,554 1,429
Other debtors 2,500 -
Tax Recoverable under gift aid 1,727 11,329
Prepayments and accrued income 960 2,400
19,741 15,158
14 Creditors: amounts falling due within one year
2025 2024
Notes £ £
Grants payable 15 26,494 11,085
Other creditors 186 -
Accruals and deferred income 1,560 1,599
28,240 12,684
15 Grants payable
Grant income is included in the accounts as follows:-
2025 2024
£ £
Grants payable is included within:
Current liabilities 26,494 11,085
Movements in the year:
Grants payable at the beginning of the year 11,085 -
Grants paid during the year (330,875) (313,709)
New grants approved during the year 346,284 324,794
Grants payable at the end of the year 26,494 11,085

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
General funds 278,266 209,020 (358,489) 128,797

THE PRIMARY CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Unrestricted funds (Continued)
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 461,898 154,015 (337,647) 278,266
17 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).