## "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|To provide facilities for recreation,| |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
©|We provide facilitiesand coaching in
various areas ofsportand recreation. In| |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. **----- Start of picture text -----**
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 **----- Start of picture text -----**
1|PaulDay | Chairman |
2|PhilipLane | Vice Chairman |
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Corporate trustees — names of the directors at the date the report was approved
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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||||-_||14,592|
40.834||_186,980
35423| |charitable activities||$04|212,391||||212,391||206,327| |Totalincomingresources||sos||268,408|-|-|-|-
| - ||268.4081||427,941| |Resources expended (Notes 4-8)|||||||||| |Costsofgeneratingvoluntary
income
Fundraisingtradingcosts||S07
S08|Fg |
36.991PP||||36.991||35249| |Gharitahieactivities||sio}||201,560 ||=|LL _!||201,560|||401,595| |Totalresources expended||s13|238,551 pee Cl eeeeee||||238,551||436,844| |Netincoming/outgoing) resources before|||||||||| ||transfers|$14|29,857||||29,857||-|8,903| |Grosstransfersbetweenfunds||ien
es
ee|||||||| |otherrecognisedgains/(losses)||$16|29,857||||29,857||-|8,903| |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|||-|8,903
891,639| |Totalfundscarriedforward|forward|sxi||912,593|-|-|-
|—-|||912593]||882,736| CC17a (Excel) 1 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 |
|||- ||— - |
820,635
CC|820,234| |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|-|
-|
|
Po
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2,266
- |
2,088
(
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ee ree |
02.aoe|2,610
3,147
E
63,770
69,527| |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||||882,736| |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|
Ee||| |Total funds|820||CECe||es ee
CPL||882,736| |Signed byone ortwotrusteeson behalfofall
the trustees
|S|Signature
PitName
Date of
ii
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| Pay |
eea||||||| CC 17a (Excel) 2 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: **----- Start of picture text -----**
* 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);
**----- End of picture text -----**
* 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. **----- Start of picture text -----**
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) 3 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) 4 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) 5 09/01/2026 Section C Notes to the accounts (cont) **----- Start of picture text -----**
|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |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| **----- End of picture text -----**
CC 17a (Excel) 6 09/01/2026 **----- Start of picture text -----**
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 **----- Start of picture text -----**
This year Last year
£. £
eae see
a a
i ia
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CC 17a (Excel) 7 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|Total| |||& 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|820,234
820,635| ## 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) 8 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) 9 09/01/2026 ## Fo. / CHARITY COMMISSION | Independent examiner's report on the FOR ENGLAND AND WALES accounts ## Section A Independent Examiner’s Report **----- Start of picture text -----**
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
**----- End of picture text -----**
- | 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. **----- Start of picture text -----**
Name: | Mr J Knights
**----- End of picture text -----**
Relevant professional | Institute of Chartered Accountants in England & Wales qualification(s) or body IER 1 Oct 2018 **----- Start of picture text -----**
Address: | Eldo House, Kempson Way
**----- End of picture text -----**
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. **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |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%| **----- End of picture text -----**
IER 2 Oct 2018 **----- Start of picture text -----**
Zo. CHARITY COMMISSION | Independent examiner's report on the
(aXe) FOR ENGLAND AND WALES accounts
**----- End of picture text -----**
## Section A ## Independent Examiner’s Report **----- Start of picture text -----**
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)
**----- End of picture text -----**
- | 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. ==. Name: | Mr J Knights Relevant professional | Institute of Chartered Accountants in England & Wales qualification(s) or body IER 1 Oct 2018 **----- Start of picture text -----**
Address: | Eldo House, Kempson Way
**----- End of picture text -----**
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. 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. **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |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%| **----- End of picture text -----**
IER 2 Oct 2018