2025-06-30-accounts - Soham And District Sports Association

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"y| CHARITY COMMISSION {ge} FOR ENGLAND AND WALES

Trustees’ Annual Report for the period

From 1% July 2024 Period start date To 30° June 2025 Period end date Charity name: Soham & District Sports Association

Charity registration number: 285967

Objectives and Activities

a	a	a
Summary ofthe purposes of		Para 1.17
the charity as set out in its		physical and other leisure occupation
governing document		for the public in Soham and district.
Summary ofthe main activities in relation to those		fps 1.17and ©
purposes for the public		particular, during the yearwe provided
benefit, in particular, the		the following activities:
activities, projects or		Football. roller hockey, badminton,
services identified in the		squash, basketball, fitness suite, fitness
accounts.		classes including spin, Zumba, pilates,
		karate, soft play, mature and active.
		These activities provide
		e The opportunity for individuals to
		improve their health and
		wellbeing
		e The opportunity to partake in
		team and competitive sports
		activities
		A local, cost-effective opportunity for
		sport and recreational activities.
Statement confirming	Para 1.18	The trustees are cognisant ofthe Public
whether the trustees have		Benefit Guides (PB1, PB2 & PB3) issued
had regard to the guidance		in September2013.
issued by the Charity
Commission on public
benefit

Additional information (optional)

You may choose to include further statements where relevant about:
a povmemmin Policy on grant making
Para 1.38
Policy on social investment
including program related
investment

Para 1.38 Contribution made by volunteers me Achievements and Performance a The principal activity of the centre is sport and recreation. Our sporting activity continues to be near maximum Summary' of the main F para 1.20 capacity of our current; facilities.. We achievements of the charity, continue to organise major events and identifying the difference the our members participate in numerous charity’s work has made to internal leagues and competitions, and the circumstances of its represent the centre in county and beneficiaries and any wider district leagues. benefits to society as a whole.

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me
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Achievements and Performance

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against Para 1.41 objectives set Performance of fundraising activities against objectives | Para 1.41 set Investment performance Para 1.41 against objectives ome

a

Financial Review

Review ofthe charity’s	Para 1.21	The position was good, with a
financial position at the end		contribution from the activities leaving a
ofthe period		good cash balance to fund ongoing
		maintenance.
Statement explaining the	Para 1.22	The charity maintains a cash balance
policy for holding reserves		sufficient for its day to dayworking
stating why they are held		capital commitments to be met, taking
		into account the fact there are periods
		during the summermonths when
		additional funds are required. Any
		identified surplus funds are puttowards
		maintenance and purchase of new
		sporting equipment. Funds are invested
		in a bank account.
Reasons for holding zero	Para 1.22	Reserves are held tofund essential
reserves		maintenance and purchase ofnew
		equipment.
deficit
Explanation ofany	Para 1.23	Yearon year, the charity provides
uncertainties about the		sporting facilities and always make a
charity continuing as a going		positive contribution to continue its
concern		operations, therefore no uncertainties
		areperceived.

Additional information (optional) You may choose to include further statements where relevant about:

|The charity's principal
sources offunds (including | Pa 1-47|The charity's principal
sources offunds (including | Pa 1-47| |---|---| |any fundraising)|| |Investment policy and|| |objectives including any|Para1.46| |social investment policy|| |adopted|| |A description ofthe principal | Para 1.46|| |risks facing the charity|| |me||

Structure, Governance and Management

Structure, Governance and Management	Structure, Governance and Management	Structure, Governance and Management
Se LL trusts: trust deed, royal charter
How is the charity	Para 1.25	Association
constituted?
(e.g unincorporated
association, ClO
Trustee selection methods	Para 1.25	By election attheA.G.M
including details ofany
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

Additional information (optional)

You may choose to include further statements where relevant about: Policies and procedures adopted for the induction Fare1.84 and training of trustees The charity's organisational structure and any wider Barer non network with which the charity works Relationship with any related | Para 1.51 parties Sian a Reference and Administrative details |Othernamethecharityuses| Charity’s principal address The Ross Peers Sports Centre College Close Soham Cambs CB7 5HP Ge

Names of the charity trustees who manage the charity

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Corporate trustees — names of the directors at the date the report was approved
TS
[Directorname
a
Ce
Ge
a
a
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Name of trustees holding title to property belonging to the charity

a (ND (SU ee eee (ee es a a

Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the 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

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

. Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the oes trustees _. Full name(s) |Paul Edwin Day Ka, Lyi PServer LA 4 Position (eg Secretary, |[Chairman] Chair, etc) VICE Cth EMA me Date q \alBly

ul SION{		Annual accounts forthe	Annual accounts forthe	Annual accounts forthe	Annual accounts forthe	period			CC17a
Section A	Statement of financial activities
				Restricted
Recommended Details	ofown	g	Unrestricted	income		Endowment	Total this		Total last
categories by activity analysis		£	funds	funds		funds	year		year
			£	£		£	£		£
Incoming resources (Note 3)			FO1	FO2		F03	F04		FO5
Incoming resources from
Voluntaryincome Activities forgeneratingfunds		si	$02	14502] = 40.834a				-_
charitable activities		$04	212,391				212,391		206,327
Totalincomingresources		sos		268,408	-	-	-	-	-
Resources expended (Notes 4-8)
Costsofgeneratingvoluntary income Fundraisingtradingcosts		S07 S08	Fg	36.991PP				36.991
Gharitahieactivities		sio}		201,560		=	LL _!		201,560
Totalresources expended		s13	238,551 pee Cl eeeeee				238,551		436,844
Netincoming/outgoing) resources before
	transfers	$14	29,857				29,857		-
Grosstransfersbetweenfunds		ien es ee
otherrecognisedgains/(losses)		$16	29,857				29,857		-
Other recognised gains/(losses)
Gainsandlossesonrevaluation offixedassets forthe charity's own use		S17					oo		Tl
Netmovementinfunds Totalfunds broughtforward		si9 so{	29,857eee 882,736 -			Ses	—-		29,857 882,736
Totalfundscarriedforward	forward	sxi		912,593	-	-	-	—-

CC17a (Excel)

09/01/2026

Section B

Balance sheet

					Restricted
	@	Unrestricted			income Endowment Totalthis		Total last
	=		funds		funds	funds year	year
			£		£	£ £	£
Fixed assets			FO		F02	F03 F04	FO5
Tangibleassets (Note 9)	B01 poz			820635
Totalfixedassets	B04		S20 CS0		sr ee ee BZ0000		820,234
Current assets
Stockand work in progress Debtors (Note 11) (Short term) investments Cashatbank and inhand Totalcurrentassets	BOS B06 i eos —_809		2266	2088; A [98882] NOAGGG	-	-
Creditors: amounts falling due within
one year (Note 12)	B10		10,978			10,978	7,025
Netcurrentassets/(liabilities)	811		SUGOC		ee ape ee 91,958		62,502
Totalassetslesscurrentliabilities	812	PLE			ee	ee ce ReEe
Creditors: amounts falling due after
one year (Note 12)	B13
Netassets	B15		912008	25ee ee O12 608
Funds ofthe Charity
Unrestricted funds	B16		912,593			912,593	882,736
Restricted incomefunds (Note 13) Endowmentfunds (Note 13)	re B18 B19					a-Si ls	feeee
Total funds	820		CECe		es ee CPL		882,736
Signed byone ortwotrusteeson behalfofall the trustees	S	Signature PitName Date of ii approval Xt mee	Pay	eea

CC 17a (Excel)

09/01/2026

Section C

Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities. 1.1 Basis of accounting These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

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* Accounting and Reporting by Charities — Statement of Recommended Practice (SORP 2005);
and with | ot | Accounting Standards;
or Financial Reporting Standards for Smaller Enterprises (FRS 102 Section 1A);
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and with the Charities Act.

=exceptforthe following} Give details in this box if a different standard has been followed.

*-Tick as appropriate:

° if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

° if disclosures completed in these accounts have been restricted to those required by the FRS102 Section 1A, then please tick “Financial Reporting Standards for Smaller Enterprises (FRS 102 Section 1A)”. ** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except forthe following}—

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

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1.3 Changes to previous accounts
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No changes have been made to accounts for previous years+§§-exceptforthe following).
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Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

CC17a (Excel)

09/01/2026

Section C		Notes tothe accounts (cont)
Note 2	Accounting policies
This standard listofaccounting policies has been appliedbythe charityexcept forthose deleted. Wherea differentor
additionalpolicyhas been	adopted then this is detailed in the boxbelow.
INCOMING RESOURCES
Recognition of incoming		These are included in the Statement of Financial Activities (SoFA) when:
resources		e the charity becomes entitled to the resources;
		e the trustees are virtually certain they will receive the resources; and
		e the monetary value can be measured with sufficient reliability.
Incoming resources with		Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure		the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations		Grants and donations are only included in the SoFAwhen the charity has unconditional
		entitlement to the resources.
Tax reclaims on donations		Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts		which they relate.
Contractual income and		This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
pe is Gifts in kind		Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the : amount actually realised.
		Gifts in kind for sale or distribution are included in the accounts as gifts onlywhen sold or
		distributed by the charity.
		Gifts in kind for use by the charity are included in theSoFA as incoming resources when
		receivable.
Donated services and		These are only included in incoming resources (with an equivalent amount in resources
facilities		expended) where the benefit to the charity is reasonably quantifiable, measurable and material.
		The value placed on these resources is the estimated value to the charity ofthe service or
		facility received.
Volunteer help		Thevalue ofany voluntary help received is notincluded in the accounts but isdescribed in the ; trustees’ annual report.
Investment income		This is included in the accounts when receivable.
Investment gains and losses		This includes any gain or loss on the sale of investments and any gain or loss resulting from
		revaluing investments to market value at the end ofthe year.
EXPENDITURE AND		LIABILITIES
Liability recognition		Liabilities are recognised as soon as there is a legal or constructive obligation committing the
		charity to pay out resources.
Governance costs		Include costs ofthe preparation and examination ofstatutory accounts, the costs of trustee
		meetings and cost ofany legal advice to trustees on governance or constitutional matters.
Grants with performance		Where the charity gives a grant with conditions for its payment being a specific level of service
conditions		or output to be provided, such grants are only recognised in theSoFA oncethe recipient ofthe
		grant has provided the specified service or output.
Grants payable without		These are only recognised in the accounts when a commitment has been made and there are
performance conditions		no conditions to be met relating to the grantwhich remain in the control of the charity.
SupportCosts		Support costs include central functions and have been allocated to activity costcategories on a
		basis consistent with the use of resources, eg allocating property costs by floor areas, or per
		capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use		These are capitalised iftheycan be used formore than one year, and cost at least £500. They
by charity		are valued at cost or a reasonable value on receipt.
Investments		Investments quoted on a recognised stockexchange are valued atmarketvalue at the year
		end. Other investment assets are included at trustees’ best estimate of market value.
Stocks and work in progress		These are valued at the lower of cost ormarketvalue.
POLICIES ADOPTED		Nodepreciation ischarged on fixed assets.
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE

CC 17a (Excel)

09/01/2026

Section C

Notes to the accounts

(cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

	This year Lastyear
	Analysis £ £
Voluntary income	Donations and gifts 14,592 Grants = 185,289 ee es es ee es ee es ee Total 14,592 185,980
Activities forgenerating funds	Bar and catering 40,834 35,423
	ee es es ee ee es es es Bee eee eee Total 40,834 35,423
Investment income
	ee es Total
Incoming resources from	Sports activities 212,391 206,327
charitable activities	ee ee a re ee es es Total 212,391 206,327

CC 17a (Excel)

09/01/2026

Section C

Notes to the accounts

(cont)

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Note|4|Analysis|of|resources|expended| |Resources|expended|may|be|further|analysed|if this|would|help|the|reader|of the|accounts.| |This|year|Last year| |Analysis|£|£| |Costsofgenerating||=| |voluntaryincome|fe|| |aiERT|Teetne scSee|aeSe|| |po| |Totalpyhe|tole|ue|ar| |Fundraising|trading|36,991|35,249| |costs|eees|es| |a| |eees| |a| |Total|es36,991|35,249| |managementcostsInvestment|ee{00ee)fe]eS| |eeTotal|es|es| |lS|Ae|[eee]||| |Charitable|activities|1,319| |123,324|124,440| |Administrative|expenses|77,518|82,854| |Roofrepairs,|te|192,982| |a| |Total|es201,560||401,595]| |Governancecosts||e| |Beeeeee|ee|eee|Eee)es|e|ee| |Total ie|

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CC 17a (Excel)

09/01/2026

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Section C Notes to the accounts
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(cont)
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Note 7 Paid employees
Please complete this note if the charity has any employees.
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7.1 Staff Costs
This year Last year
£ £
Gross wages, Salaries and benefits in kind 123,396 118,445
Employer’s National Insurance costs 3,433 2,303
Pension costs 3,494 3,692
Total staff costs 130,323 124,440
7.2 Average number of full-time: equivalent‘ employees 3in the year This year Last year
The parts of the charityinwhichthe = [Fundraising |]|
employees work Charitable Activities ee
Governance
aee rs
7.3 Defined contribution pension scheme ee ee eee eee
Please complete if a defined contribution pension scheme is operated.
Brief details of the scheme Nest pension scheme
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The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

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This year Last year
£. £
eae see
a a
i ia
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CC 17a (Excel)

09/01/2026

(cont)

Section C Notes to the accounts

Note 9		Tangible	fixed assets
Please	complete this	note ifthe charityhas any tangible fixedassets
9.1 Cost or valuation
		Freehold land	Other land &		Plant,	Fixtures,		Payments on
		& buildings	buildings	machinery	fittings and			accountand
				and motor	equipment	assets under
				vehicles			construction
		£	£	£		£	£	£
Balance brought		624,860		195,374				820,234
forward
Balance carried		624,860		195,775				820,635
forward
9.2 Accumulated depreciation and			impairment provisions
	**Basis		SLorRB	SL or RB	SL or RB	SL	or RB	SL or RB
	Rate]
Balancebrought forward					ae
for year
Balance	carried
forward
9.3 Net	book value
Broughtforward Carried forward		624,860poe G246004.			195,374ee ELEAee			eee Gen

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC 17a (Excel)

09/01/2026

Section C

(cont)

Notes to the accounts

Note 11 Debtors and prepayments

Please complete this note ifthe charityhas any	debtors or prepayments.	debtors or prepayments.
Analysis of debt eyes SF Ene		Amountsfallingdue within one year	Amounts fallingdueafter morethan oneyear
		This year Last year	This year	Lastyear
		£ t	£	£
Tradedebtors Amounts due from subsidiaryand associated		esa)	es	ee
undertakings
Otherdebtors Prepaymentsandaccrued income	Total	2,088 2644]-	— .-	rr rr eee eee eee ee

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

12.1 Analysis of creditors
	Amounts falling due		Amounts falling due after
	within one year		more than	one year
	This year	Last year	This year	Lastyear
	£	£	£	E
Loans andoverdrafts Trade creditors	a 9,386	es 62566,-{		ee eee -{
Amounts due to subsidiary and associated
undertakings
Other creditors	3
Accrualsanddeferredincome	rr TolEe	rr i	ee	eee

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

09/01/2026

Fo. / CHARITY COMMISSION | Independent examiner's report on the FOR ENGLAND AND WALES accounts

Section A Independent Examiner’s Report

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Report to the trustees/ CharityName a
members of Soham & District Sports Association
On accounts for the year | 30" June 2025 Charity no | 285967
ended (if any)
Set out on pages | CC17
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| report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/06/ 2025.
Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
| report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent [The charity's gross income exceeded £250,000 and | am qualified to
examiner's statement undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable.
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- e the accounting records were not kept in accordance with section 130 of the Charities Act; or
- e the accounts did not accord with the accounting records; or e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

| 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.

Please delete the words in the brackets if they do not apply.

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Name: | Mr J Knights
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Relevant professional | Institute of Chartered Accountants in England & Wales qualification(s) or body

IER

Oct 2018

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Address: | Eldo House, Kempson Way
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Bury St Edmunds, Suffolk IP32 &AR

Section B

Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of [The Association’s policy is not to depreciate fixed assets, which is contrary to any items that the accepted accounting policies. examiner wishes to disclose. The Balance Sheet value of fixed fixed assets is simply the accumulated costs to

The Balance Sheet value of fixed fixed assets is simply the accumulated costs to date, with no reduction for any assets that may have been scrapped or are no longer in use.

No fixed asset register has been maintained.

The gross profit percentage made on the bar this year is 35% compared to 24% in 2024, 30% in 2023 and 34% in 2022, as shown below. The gross profit percentage is the difference between the bar takings less the purchases (adjusted for opening and closing stocks) dividend by the bar takings. During our independent examination and upon enquiry, management could not explain why this was and nor were we able to confirm from our review.

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|||||||| |---|---|---|---|---|---|---| |2022|2023|2024|2025| |Bar|takings|12,551|15,178|18,297|23,571| |Bar|purchases|8,275|10,581|13,913|15,221| |Bar|gross|profit|4,276|4,597|4,384|8,350| |Gross|profit %|34%|30%|24%|35%|

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IER

Oct 2018

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Zo. CHARITY COMMISSION | Independent examiner's report on the
(aXe) FOR ENGLAND AND WALES accounts
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Section A

Independent Examiner’s Report

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Report to the trustees/ Charity Name _
members of Soham & District Sports Association
On accounts for the year | 30" June 2025 Charity no | 285967
ended (if any)
Set out on pages | CC17 (remember to include the page numbers of additional sheets)
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| report to the trustees on my examination of the accounts of the above charity (“the Trust’) for the year ended 30/06/ 2025.

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). | report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent [The charity’s gross income exceeded £250,000 and | am qualified to examiner's statement undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable. | have completed my examination. | confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: e the accounting records were not kept in accordance with section 130 of the Charities Act; or e the accounts did not accord with the accounting records; or e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

Please delete the words in the brackets if they do not apply.

==. Name: | Mr J Knights Relevant professional | Institute of Chartered Accountants in England & Wales qualification(s) or body

IER

Oct 2018

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Address: | Eldo House, Kempson Way
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Bury St Edmunds, Suffolk

IP32 &AR

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of |The Association’s policy is not to depreciate fixed assets, which is contrary to any items that the accepted accounting policies. examiner wishes to disclose. The Balance Sheet value of fixed assets is simply the accumulated costs to date, with no reduction for any assets that may have been scrapped or are no longer in use.

No fixed asset register has been maintained.

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||||||| |---|---|---|---|---|---| |2022|2023|2024|2025| |Bar|takings|12,551|15,178|18,297|23,571| |Bar|purchases|8,275|10,581|13,913|15,221| |Bar gross|profit|4,276|4,597|4,384|8,350| |Gross|profit %|34%|30%|24%|35%|

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IER

Oct 2018