CHARITY COMMISSION
FOR ENGLAND AND WALES
Trustees, Annual Report for the period
From 1st July 2023 Period start date To 30th June 2024 Period end date
Charity name: Soham & District Sports Association
Charlty reglstratlon number: 285967
Objectives and Activities
SI3RP refererKe
P8r81.17
Summary of the purposes of
the charity as set out in its
overnin
document
Summary of the main
activities in relation lo those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
To provlde facllltles for recreatlon,
physlcal and other lelsure occupatlon
for the
ubllc In Soham and dlstrlct.
We provlde facllltles and coachSng In
varlous areas of sport and recreatlon. In
partlcular, durlng the year we provlded
the followlng actlvltle$'.
Football. roller hockey. badmlnton,
squash, basketball, fltness suite, fltness
classes Includlng spln. Zumba. pllates,
karate. soft play, mature and actlve.
These actlvltles provlde
The opportunlty for Indlvlduals to
Improve thelr health and
wellbelng
The opportunlty to partake In
team and competltlve sport8
activities
A local. cost4ffectlve opportunlty for
ort and recreational activities.
The trustees are cognlsant of the Publlc
Beneflt Guldes IPB1. PB2 & PB31 Issued
In September 2013.
Paro 1.17 and
Statement confi'ming
whether the Iruslees have
had regard lo the guidance
issued by the Charity
Commission on public
benefit
Parn 1.18
Addltlonal Inforrnatlon loptSonal)
YoL+ ma
choose to include further statements where relevant about..
SORP teference
Para 1.38
Policy on grant making
PaTr 1.38
Policy on social investment
including program related
investrllent

Para 1.38
Contribution made by
volunteers
Other
Achievements and Performance
The prlnclpal actlvlty of the Cent￿ Is
sport and recreation. Our sportlng
actlvlty contlnues to be near maximum
apaclty of our current facilities. We
contlnue to organlse major events and
our members partlclpate In numerous
Internal leagues and competltlons. and
represent the cèntre Sn county and
dlstrict leagues.
Summary of the main
achievements of the charity,
identifying the difference the
charity's work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as
whole.
Poro 1.20
Addltlonal Informatlon loptlonall
You rna
choose to include further statements where relevanl about..
Achievements against
objeclives sel
P•ra 1.41
Performance of fundraising
activities against objectives
sel
Para 1.41
Investment performance
against objectives
Para 1.41
Other

Financial Review
Review of the charity's
financial position at the end
of the period
Pard 1.21
The position was good, with a
contrlbutlon from the activities leaving
good cash balance to fund ongoing
maintenance.
The charlty maintains a cash balance
sufficient for its day to day worklng
capltal commltments to be met, taklng
into account the fact there are perlods
during the summer months when
additional funds are required. Any
identlfled surplus funds are put towards
malntenance and purchase of new
sporting equipment. Funds are Invested
In a bank account.
As Above
Reserves are held to fund essentlal
malntenance and purchase of new
ui
ment.
There are no funds materlally In deflclt.
Statement explaining the
policy for holding reserves
slating why they are held
Para 1.22
Amount of reserves held
Reasons for holding zero
reserves
Porn 1.22
Para 1.22
Details of fund malerially in
deficit
Explanation of any
uncertainties about the
charity continuing as a going
¢oncern
Parn 1.24
P*a 1.23
Year on year, the charlty provldes
sportlng facllStles and always make a
posltlve contrlbutlon to contlnue Sts
operatlons. therefore no uncertalntle8
are
ercelved.
Addltlonal Informatlon (optlonal)
You ma
choose to include further statements where relevant about-.
The charity's principal
sources of funds (including
any fundraising)
Parn 1.47
Inveslmenl policy and
objectives including any
social investment policy
adopted
P8r8 1.46
A description of the principal
risks facing the charity
P8ra 1.46
Other

Structure, Governance and Management
Description of charity's
trusts
Type of governing document
Para 1.25
Constitutlon
How is the charty
constituted?
Para 1 25
Association
.)rated
Trustee Selection methods
including details of any
constitutional provisions e.g.
election lo post or name of
any person or body entitled
lo appoint one or more
trustees
Para 1.25
y electlon at the A.G.M
Additlonal informatlon {optlonall
You ma
choose to inGlude further slatements where relevant about..
Policies and procedures
adopted for the induction
and training of trustees
Porn 1.51
The charity's organisational
structure and any wider
network with which the
harily works
P•rn 1.51
Relationship with any related
parties
P8ra 1.51
Other
Reference and Administrative detsils
Chari
name
Other name the chari
uses
Re
islered charit
number
Charity's principal address
Soham & District S orts Association
285967
The Ross Peers Sports Centre
College Close
Soham
Cambs
CB7 5HP

Names of the charity trustees who manage the charty
Dates actsd If not for whole
ear
Trustee name
Offlc• Ilf any)
Chairman
Vice Chairman
Name of person lor body) èntltled
int trustee
ifan
Paul Day
Philip Lane
10
12
13
14
15
16
17
18
19
20
Cor
orate Iruslees - names of the dire¢tors at the dale the re
Dlrector nam•
ortwasa
roved
Name of trustees holding title to propety belonging to the charity
Tru$t*e nam•
Datès a¢tgd If not for t*tholo

Funds held as custodian trustees on behalf of others
Description of the assets
held in this capacity
Name and objects ofthe
charity on whose behalf the
assets are held and how this
falls within the custodian
charity's objects
Details of arrangements for
safe custody and
segregation of such assets
from the charity's own
assets
Additlonal Information {optlonall
Namès and addresses of advlsers {Optlonal Infomiatlonl
Type of
Name
Address
advlser
Name of chlèf executlve or names of senlor staff members {Optlonal Infomiatlon)
Exemptions from disclosure
Reason for non-dlscl0su￿ of ke
ersonnel details
Other o
tional information

Declarations
The trustees declare that they have approved the trustees, report above.
Signed on behalf of the charity's trustees
Slgnature(s)
Full name{s}
Position (eg Secretary,
Chair. etcl
Paul Edwin Day
Chairman
Date

Soham & Dislricl SKK)rts Association
Charity No
285967
Annual accounts for the
eriod
CC17a
P•rioY start ¢Jale
0110712023
To
Period 8Th
dale
301CFA2024
Section A
Statement of financial activities
Restricted
Unre8tr1ct•d Income
funds
fun<l•
Recommended
¢otggorlg8 tiy acuvlty
Deta118 of own
analys1$
Endowment Total th18
lund$
y•or
Total 188t
Incomlng r080urcv8 (Note 3
Incomlno r6sourc*A from
g8n8ratod funds
Vduni•ry In￿￿6
F01
F02
F03
F04
F05
S01
185.980
35,423
211
185,980
35,872
32.410
ve•imni In￿m8
211
Incomlng re8our￿* from
charltablo acttvltl•#
Other In¢omlno r••our¢
2(E,327
166552
Total Incomlng rn8oul￿4
Resources frxpondod INote8 44
427 941
234 834
¢o•ts ol G¢norotlng Fund•
Fundr8lww trad1￿ C￿1#
35,249
28.756
Inv•Si￿ni Manage￿nI cNts
Charltable actlvltle•
S10
401,S95
401.595
199,649
Gov•man¢• ¢o•ts
Other reBoufco8 •xpendod
$12
Total resou￿•3 expended s13
N•t In¢omlng1{outyolnpJ resourc•¥ before
trnnsff•rs Si4
228 405
8,903
8,903
6,429
Gro$8 transfern between funds
S15
Not Incomlng/(outyolng) rosourc•s b•forn
Olher reeognl$¢d g•lnW(los$esJ s16
Othgr rgcognlsgd galn8111088081
Goins and losses on revaluabon of fixe<l 8sset8
lor the ¢harity'$ own use
Gains and losses on investment assets
S17
Sl8
Net movement In funds s19
Total funds brought forward
Total funds Carrled lonvanl ￿1
8,903
891.639
882.736
8,903
891,639
882,736
6,429
885,210
891639
CC17a (EX￿1}
2410412025

Section B
Balance sheet
es
In¢omo
funds
Unrestrbct¢d
lund•
Endowmgnt Totsl this
funds
year
Total last
y•ar
Fixed asset8
Tanglblo assets
F01
820.234
F(r2
F03
F04
820,234
F05
818,068
(Note 91
Inv08tments
{Note 10)
Total IIx8d assets
Current assets
Sto¢k and work In progre88
Debtor8
(Nots 111
(Short term) Investments
Cash at bank ond In hand
Total cunvnt assets
2,610
3,147
2.810
3.147
2,503
23,015
70,579
Credltor8: amounts falllng duo wlthln
one year
(Not• 12)
810
7,025
22,526
Net current assetsl(Ilabllltl•s)
Total assots less curront Ilabllltles B12
Creditors: amount8 falllng due after
ono yoar
(Note 121
Provl8lon8 for Ilabllltlos and ¢harye•
813
B14
Net assots 815
Funds of the Charity
Unre8trScted funds
B16
882,736
891639
817
Rèstrlcted Income fund8 INot• 131
Endowment fund8 (Note 131
B18
819
Total funds B20
Signed by one or two Iruslees on behalf ol all
the Iruslees
Date of
roval
Signalure
Print Name
Paul Da
Philip Lane
2?
L5
CC17a IEx¢ell
2410412025

Section C
Notes to the accounts
Note 1
Ba818 of preparatlon
Thls sectlon should be ¢ompleted by all CharhI￿.
1.1 Ba818 of accountlng
Th889 a￿unt$ have been prepared on thè basis of histori¢ cost (except that investsrnnts are shown at market
valu&l in accordance wrth
Accounting and Re
ortin
and with.
by Chariti'es- Statement of Recc¥nmended Practic* ISORP 20051.,
Accounting Stand8rd8'.
Finanual Reporting Standards for Smallgr Enterpris88 {FRSSEI;
or
and with the Charities Act.
Glvè d•t•ll$ In thls box If a dlff•r•nt $landard has lJe•n follo￿.
-Tid( as appropriate..
11811 relevant disdoJurn$ shown tn th? path have bo•n gwen then ple¥8¢ *'th"Accountsng Stsnéards";
rf disdosures completed in accounts have l)een reslrid8d to tho88 required ty the FRSSE, thèn plaaso tKk
'FinAncial Reporting Sland8rds lor Smaller Enterpriles IFRSSEI..
. 11 no dep8rture$ from th• ch¢)s•n 8t8ndards hav? mad• than th089 wgrda., otMM8• qive detsils of any
ehanges In the boxes.
1.2 Change In ba818 of accountlng
There has been no change lo the 8ccountin9 policies Ivalu81ion rule8 and methods of aco)unb't)gl 8inc8 last year
Glve detai15 In thls box ofany materlal ¢h•nges that have b8on m•do.
$ if no changes havè ￿en rnade to ac¢ountir¥J pol￿0$ th•n rte￿¢￿ these word8.
1.3 Chang•$ to prev5ous accounts
No changes have been made to acojunts for prewou$ y8aTS
Give detalls In thls box ofany mat•rlal changes that have been made.
55 if no changes have teen rnade to accounts for p￿v￿U5 P8ri¢*Js then dewe thes8words.
CC178 IExcell
24104r2025

Section C
Notes to the accounts
cont
Note 2
Accounting policies
Thls standanl Ilst of ac¢ountlngpolicios has been •pp11￿bY th• ch•rlty excepl for those d•l•t•d. whe￿ 8 dlfferent
or8ddltlonalpolicy has been adopt¢d Ihen thls Is detsll8d In th• box l)•low.
INCOMING RESOURCES
R8eounltlon of incomino
ro8ource¥
These ar8 indud8d in the Stat•mnt of FinanL?al A￿Viti@5 ISOFAI when..
the charity bec0ft￿8 entthd lo th8 r850urcos.
Ih8 trust8e5 affj virtuallv Certain they wll receiv8 the resources", and
Ihg ￿netsry Val￿ tan be Measu￿ with sufficwnt reliabilrt¥.
Wh8r• incomiNJ resour(ts have r818t8d eX￿nditUre1￿s wlh lunoratsing or contract In￿r￿}
lh8 incoming resources and rebted eynditur8 are r8POrt8d gross in t￿ SOFA
Grants and don8tions ar8 cnty inckthd in the SOFA when the tharity ha¥ unconditional
￿￿tIen￿nI to the resourc*$
Incomln9 r68ourc•s With
related expenditurn
Grants and donotlon
Tax r•tlalm• on donotlon•
and 91ft8
Contractual Income #nd
pgrformance r•l4tsd gr•nt8
Inc¢YThry r850urc8s Irom tax r•dAirn are in¢J￿J8d in thg SOFA at t1￿ a8 the gift to
which they reJat¢.
Thi8 i¥ only Ind￿￿￿d in t￿ SOFA once the relabJ good¥ or sgrvieès ha¥• d8livered.
Glfts In klnd
Gift6 in kind arg acwun18d lor at 8 r•aÉonabkn 88b"rnate of their value to th8 tharity or th•
anK)unl adually rg?Iis8d.
Girts in kind for Sa￿ or distn'bubon are ifidu￿d in th• aceeAJnts •• gfft8 onty when so￿ or
distributed by lh• chanty
Gifts in kind for us• by the L*anty are iTrdud￿ in the SOFA al inceming rwourc88 when
rKgivabl8.
Th8s8 are onty Incl￿ in inwning resourc*s lwilh An •quivabnt 8mount in resources
•xpendedl where the bengfrt to Ihg charity s r•ason8bly quanbfoble. m888ur8ble and
mÈt•rKql. The valu8 placed on these ro8ourc48 li tho ••timat•d val￿7 to th• charty olthe
8¢rvicè or laeilrty r8ceNed
The valu• of any voluntary h•lp recoi¥￿ Y6 not indudwj in tho aeeounts but is describod in tho
tW8tee5' annual report
ThA is indudeLI in Ihe •c£ounls when re￿1¥9b1*.
Donated ••Nl¢•• •nd
Volunt••r h•lp
Invo•tm¢nt Incorn•
Invo8tmont 98lns and 10888• Tho indudes ary 99in or on tho ol and any galn or10$8 feBultiry frorn
fevaluing investftwnts to m￿￿et Val￿ ot th¢ ol th• y•ar.
EXPENDITURE AND LIABILITIES
Llablllty r8coynition
Liabilitse5 ara rectrJni8ed 88 Soon 08 ther¢ is a *gal *)bligatv)n comm1t￿n9 the
arity lo pay out osourc8s.
Indthle costs of the prepargb.on and wn4nation ol statutory aceounli, the costs of InJ$tee
rne81ings and cost of 8ny bgal 8dvic6 to trus￿$ ￿ govemancs or eonstitutional matters.
Wh•r• the chanty gives a 9ranl wtth cJJnditKsn5 ILY its payment being o specrfic bvel of servico
or ouipu¢ to tw provid￿. such grants arg only recognis8d in the SOFA oncè th8 reapient Df the
grant has provKJed the $pecffj*d servico or ￿ul
T￿50 8r• onty recognoed In ac(￿￿Tr￿ when a commilmanl h8s boon made and there are
no condrtion8 to té met relaling to the grant whth remain in the control of th8 ch&rrty.
Suwrt costs indLkle ￿ntral functions and hav& been allocated to a¢tivty cost categories on
basis con$L8lenl wrth Ihe use of restyJr￿s, eg alk>cating property costs by floor areas. Qr per
taprta. stafl costs by the lime ynt 0th8r costs by thèir usage
Gov•man¢• ¢o•ts
Grant8 wlth ￿rtOM￿n¢9
cortdltlon•
Grants pay4blfr wlthoyt
P8rforman¢e condltlon•
Support C081•
ASSETS
Tanglblg flxed aB8els for u88 These a￿ c8prfaliwd if they can bè fof more than ore year. and at188sI £500.
by ¢harlty
TW affj valued at c<Jsl or a reasonab￿ Val￿ on ra¢￿pt.
Invg•tm•nts
Inv$Str￿n1$ quotsd on 8 re¢ognised stod( exthange are valu8d at value at the year
•nd. Other InvestrEnt assets are induded al trusteès. best estimate of market value.
Stocks and work In Progre￿ These a￿ valued at the lower ol cosl or rnatk8t value.
No depreuation is charged on fixed assets.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE
CC17a (Excell
24104r2025

Section C
Notes to the accounts
l¢ontl
Note 3
Analysis of incoming rowurces
Incoming resources may be further analysed rfthis would help the rnad•r ofthe accounts.
Th1$ ￿ar
Last wr
Anal
Voluntary In¢omo
Donations and
Grants
ifts
691
185,289
2.69
33,174
Total
185,
Actlvltl•• for gen8radng funds
Bar and ￿lering
35,423
32,410
Total
Invg8tm•nl Incomè
Inleresl income
211
Total
Incomlng rn8ourcM from
charltsble a¢￿￿11¢•
S rts aclwities
206,327
166,552
Total
,327
6,55
CC17a (Excell
2410412025

Section C
Notes to the accounts
cont
Note 4
Analy818 of resour¢o8 frxpènded
Ro8our¢M oxpondod may be further *naly8•d If thbs would hglp tho rnadbr of th• accounts.
Thls y￿r
Last yoar
Anal l•
C08ts of generatlng
voluntsry Income
Totsl
Fundral•Sng tradlng
co•tB
8arand ￿teri
35,249
28,756
Totsl
Investment
manag8m•nt co•ts
Total
Charltsblo actlvltl••
S ortsex
Wa
e5
Adminiglralive ex
Roof re
airs
enses
1,319
124,440
82,854
192,982
1,422
107,954
2,661
17,612
nses
Tot41
401,595
199,
Governan￿ ¢08ts
Totsl
CC17a (Excell
2410412025

Section C
Notes to the accounts
cont
Note 7
Pald omployoe8
Please compl•t• thls note Mth• ¢horlty has any •mploy8es.
7.1 Stsff Co•ts
Th1$ ￿ar
Last year
Gro88 wag•8, 8alarlo8 and bemfits In klnd
Employts￿¥ Natlonal Insuranc• costs
P•n8lon co•t•
118.445
2.303
3,692
124,440
102,716
1.965
3.273
107.954
Totsl •t•ff ¢o•ts
7,2 Averag• numbor of ￿11.￿m# •qulv*l•nt •Mploy￿* In the ymr
Th• part• ofth• chjrfty In whlch the
omployM• work
Th1• year
Number
La8t year
Numb•r
Charltsble A¢tlvlW
10
Total
7.3 Deflned Contrlbutlon penslon 8ch•me
Pl8ase complete If a defin•d ¢onlrfbutlon
ènslon sch•m• Is
8rl•f d•tsll$ of th9 8chem•
Nest penslon $¢h•me
•rated.
Thls year
Last year
Th• eosts of th• 8¢h•m¢ to the ¢harlty for the year
Th• amount of any ¢ontrfbutlon8 outstandlng at the year ond
The amount ol any Cont￿bUt10n8 prep•ld at thg ywr end
3,692
3,273
CC17a IEx(tll
2410412025

Section C
Notes lo the accounts
cont
Note 9
Tangible fixed assets
Please complete this note rfthe ¢harfty has any tan￿"ble ffxedassets
9.1 Cost or valuation
Freehold land
& building•
Other land &
building8
PlanL
machingry and
FlxtureB.
fitting¥ and
•quIKth•nt
Paymonts on
a¢¢ountand
as•ets under
construction
Total
vohl¢l•8
Balance brought
forward
Additions
624,860
193,208
818,068
2,166
2,166
R¥valuaty'ons
Disposals
Transfers.
Balance ￿rrIed
forward
9.2 Accumulated dopreclatlon and Impalmienl prov1811￿9
**Ba•l•
SLorRB
SLorRB
SLorRB
824,860
195,374
620,234
SLoTR8
SLorRB
R•ts
Balance brought
forward
Deprecialon ¢harg8
for Year
Impairment provisions
Revaluations
Disposa18
Transfers"
Balance carried
forward
9.3 N8t book val
Brought fomard
Carri&d forward
624.880
624.800
193.208
195,374
818,068
820,234
9.4 Ravaluatlon
Ifany fixedassets have been r8valuedplease give detall$ olthe valu•randm•thod of v•lu•don
The Yftynsfers'row is forn￿vementS belween fix8d asset categories.
' Pleaso indiGale Ilje method oldeprnuatK)n by deleting the melhodnot applicable fSL = stra￿htI1ne,. RB =
ducing balancgl. Also please indAcate the rale ofdepwation.- for stTright line, what is the anticipated life tsf the
asset (in yea￿),. forwluutw balance, what ￿ the p8ffjert8ge 8nnual d#duct￿.
CC178 (Exc811
2410412025

Section C
Notes to the accounts
cont
Nots 11
Debtors and prepayments
Pl&ase ¢ompl•t• thls noto Iflhe charfty has any debto
Analy818 of debtor•
Amounts falling du•
wlthln one
gar
Th1• ￿ar
Last voar
Amounts falllng due aftor
mor8 than one
ear
Th18 year
La8t year
Trad• dobtorB
Amounts duo from 8ub•ldlary #nd aMo¢l*t•d
undertsklng$
Other debtorn
2.641
Prnpaymonts and ac¢ru•d Incom•
23,015
Totsl
Note 12
Credltorn and accruals
Pl••s• complete thls nol• Mlh• ¢h•rfty h•s any cr8dltorJ orac¢￿81$.
12.1 Analy818 of credltorn
Amounts falling du•
wlthln on8
Thls year
Last y￿r
Amounts f•lllng du• aft•r
more than one
ear
This year
Last year
Loan8 and ovordraft•
Trad8 crgdltorn
Amounts du8 lo subsldlary and a•socl*tsd
undertaking$
Othor credltorj
8,256
9.540
769
12.986
Accrua18 and def•rrnd Incom•
Totsl
12.2 Securlty over assots
Many loan, overdraft or other ¢rndltor holds a charge or othersecurity O￿T any as$et8 of th• ¢h8rlty
ploase pmvide delall$.
CC17a (Excell
2410412025

. I CHARITY COMMISSION I Independent examinerfs report on the
' FOR ENGLAND ANO WALES
accounts
Section A
Independent Examiner's Report
R•port to th• tru8tee81
membgr8 of
Ch0Fily
Soham & Dlstrlct Sport8 As6oclatk)n
On accounts for the y•ar , 30th June 2024
ondod
Charlty no
(If any)
285967
S•t out on pag•8
CC17
I report to the trustees on my examlnatlon of th8 accA)unts of the 8bov8
chanty llhe Trusf) for ￿ year ended
Ro8pon81bllltl•8 and
bas1$ of report
A8 the ch8dVs trust888. you ar8 responsbi le for the preparation of the
accounts in accordance wth the requlrements of the Charities Act 2011
Acr).
l report in r88pect of my Oxamlnatlon of th8 Tru8V8 a¢xounts carded out
under s8cllon 145 of the 2011 Act and in caryiro out my examlnatlon, I
have followed all the appllcable Dlrecllon6 glven by the Ch8rlty Commlssion
under sectkm 1445Xb) of the A
Ind•p•nd•nt tThe dwrfty's gross income exceeded £250,1)00 arKI l am qualified to
•xamln•rfs Statomfj￿ undertake the examlnation by b8lng 8 quallfied member of fin68rt namo of
applicable listed body]l. Dglete [ ] rfnot applicable.
I have compl8tsd my ex8mln8tlon. I that no matedal matters have
come to my attentlon In connection wllh the 8xamlnation (other than that
disclosed below ') whlch glves m8 CaUS8 to belF8ve that In, any matarfal
respact:
the accountlng recon16 r￿1 kept In accordance wlth $ectlon 130
of the Chariltes Act; or
the accounts dld not accord wlth the 8ccountlng rncords; or
the accounts did r￿1 ￿mplY with the applicable rnquirem8nts
concemlng the fom) and Content of accounts set out in the Charitie8
(Accounts and Rer￿9) Regu18tions 2008 other than any requlr8ment
that the accounts give a Irue and fairf vlew which18 not A matter
considered as part of an indepgndent examinatlon.
I have concems and have come attoss no other matters in connection
wth tho examlnatlon to whlch attentlon $I￿Uld be drawn in thiB report In
order to en8bl8 a proper understanding of the accounts to be r8ach8d.
' Ple&%e delete the wDrd8 In the br8¢kel$ rfthey do nor apply.
81gned:
Nam•:
Rel0￿nt prof•sslonal
quallfi¢atlon(s) or body I
Instilute of Chartorod Ac(x)untants in England & Wa18S
IER
Oct 2018

(If ary}:
Ad(tr•88:
Eklo Hou88. K6mpson Way
Bury St EdmurKls. Suffolk
IP32 &AR
Section B
Disclosure
Only complete rf the examiner needs to hTrghlight material matters of concern
(see CC32. Independent examlnatkn) of chaiity aGMunts: dlreGtlons and
guidance for examiners).
Glv• h•r• brl•f d•tall8 of
any it•m$ that th•
•xaminor wl8h•8 to
d18cIo8•.
The A88ociation'B policy id not to de￿￿ecIal8 fixed assets, whlch18 Contrary to
a¢cept8d accounts'rKJ poli￿.
The Balance Sheet value of fixed a88ets 18 slmply the accumulated costs to
date, wlth no redu(thn for ary 8888ts that may hav8 b88n scrapp8d or ar8 no
longer in use.
',No Ilxed asBet rry16ter has been malntalned.
IER
Oct 2018