Charity Registration No. 303180
## **West Ham Boys Club**
**Report & Financial Statements 31 May 2021**
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## **West Ham Boys Club**
## **Report and accounts Contents**
||Page|
|---|---|
|**Reference and Administrative Details**|1|
|**Trustees' Report**|2 - 5|
|**Independent Examiners Report**|6 - 7|
|**Statement of Financial Activities**|8|
|**Balance Sheet**|9|
|**Notes to the Financial Statements**|10 - 12|
## **West Ham Boys Club**
## **Reference and Administrative Details**
## **For the year ended 31 May 2021**
**Charity Registration number** 303180 **Charity Registration date** 14-May-63 **Legal Status** Charitable Trust **Headquarters and operational address** Jordan Hall 2 London Road London E13 0DN **Trustees** Stephen Hoier (as well as being Acting General Secretary) Bill Curbishley John May **Other Officers** Nadia Alves Maria Howard Jason Bull **Bankers** Barclays Bank 1 Churchill Place London E14 5HP **Independent Examiner** Patrick J Gray Conways Chartered Accountants 56 Bracken Drive Chigwell Essex IG7 5RD
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## **West Ham Boys Club**
## **Trustees' Report**
## **For the year ended 31 May 2021**
The trustees present the annual report together with the financial statements of the charity for the year ended 31 May 2021
## _**Objectives And Activities**_
Promotion of amateur boxing and sporting activities in the local area.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Club objects and Services**
The trustees submit their annual report for West Ham Boys Club (WHBC), registered charity number 303130, the original charitable objectives of which are for the purposes of running a boy’s club although today its membership also includes girls and young women.
The Club provides services for children and young people in amateur sport, in particular amateur boxing, with its main focus of operation in the London Borough of Newham. To this end it operates a building / facility and provides human resources in terms of volunteer officers, sports coaches, and trainers. The Club is an affiliate of the National Clubs for Young People and the London Federation of Youth which offers access to a wider range of youth activities beyond its own core areas It is also affiliated to England Boxing.
## **Achievements And Performance**
## **Expiry of Lease during the National Pandemic Lockdown. Continued Use sanctioned on**
By the end of 2021 WHBC had been in its new gym/clubhouse for 8 years. Its original occupation had been under a 7-year lease from the London Borough of Newham which expired in March 2020. The Club had been told by London Borough of Newham that discussion on a new lease could not begin until the final part of the last year. However, events in that year were overtaken by the Covid Pandemic Crisis and indeed in the very month the lease expired the country entered a National Lockdown and the London Borough of Newham furloughed many of its officers and lease discussions were not possible.
The Club were informed their continued occupation of the premises by the Club were sanctioned by a temporary licence from LBN and it should continue to pay its rent and charges on the established basis. That licence was until April 2021 but when that date arrived the Pandemic continued and it was further rolled over indefinitely until the new lease could be negotiated and the Club re-establish its occupation with a formal lease.
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**West Ham Boys Club**
**Trustees' Report**
**For the year ended 31 May 2021**
The extensive refurbishment at the gym and continuing additions to its equipment, made possible by grants from Sport England and others and from its own resources, had made it fit for purpose and in the new base membership in all sections has continued to flourish. However, the Pandemic lockdown and strict rules against the use of gymnasiums and youth clubs meant Club activity ceased and there were no further additions to equipment possible in this year.
## **Complete Cessation of Normal Club Activity**
There had been 60 carded boxers registered with England Boxing and around 40 recreational boxers at the time of the Pandemic lockdown, The Clubs Introductory Nursery had continued to be well supported as had the Kid Gloves, non-contact boxing exercise-based training sessions on Saturday mornings. These kinds of activities all ceased with the Lockdown. Although there was some easing of the Covid rules in some areas later, voluntary gymnasiums and centres were excluded for the most part. When there was some temporary easing permitted it did not seem sensible to reopen on the very strict conditions required to be met. So, no Membership report for this year is possible.
Our members are usually coached and trained by a team of 12 very committed, experienced, and skilful trainers with lockdown their normal work ceased. The team showed commitment by taking the permitted small groups in a very few socially distanced settings in the open air when that was allowed.
The Club's wider contribution to the community which had increased throughout 2018 and into 2019 was not possible once Pandemic Lockdown was begun Though the Club had partnered and taken a key role in developing the boxing squads in the University of East London (UEL) and Queen Mary College (QMC) London with an average involvement of 50-60 university students in the sessions All that activity ceased as did Outreach held in NEWVIC, the Newham Sixth Form College and elsewhere.
The Club looked forward to getting back to its full level of activities as soon as national Covid regulations allowed.
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**West Ham Boys Club**
**For the year ended 31 May 2021**
## **Trustees' Report**
## **Financial Review;**
The total incoming resources for the year amounted to £41,627 (£17,370 - 2020). An increase of £24,257 (139.65%). Expenditure for the year increased by £61,438(1,367%) from £4,494 in 2019/20 to £65,931. The deficit for the year of £24,304 compares to a surplus of £12,876 in 2019/20. The deficit will be charged to the general reserves, which now stand at £107,938 (£132,242 - 2020.) In this year West Ham Boys Club succeeded in sustaining much of its funding.
## **Organisational structure**
West Ham Boys Club's management committee are responsible for providing the overall strategic policy direction of the organisation. The committee are also involved in the recruitment process of new staff and any financial decisions having a major impact on the organisation. This is undertaken by regular committee meetings at which the officers who carry out the agreed policies and instructions on behalf of the Club report to the Committee.
## **Steve Hoier - for WHBC trustees**
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West Ham Boys Club
Trust•as' Rèport
For th• yearendèd 31 May 2021
Statem¢nt of Trustees, Responsibllltles
The trustees aro responsible for prepartng the Iruslees, report and the financial slalemenls in accordance
wlh the United Kingdom Accounting Standards Iuniled Kingdom Generally Accepted Accounllng Practice)
and applicable law and regulations.
The law appllcable lo charities requires the trustees lo prepare financial statements for each financial year
which glve a true and lair view of the stale of affairs of the charity and of the incoming resources and
application of resourw of the charity for that pariod. In preparing these finanoal slalgmenls, the Iruslees
are required lo..
In preparfng those financial statements which give a Irue and falr view, the Iruslees, should follow best
practice and..
select suitable account pollcles and then apply them consistently
make judgements and 8Stfmates that are reasonable and prudent
slate whether applicable accounilng standards and slalemenls of recommended practica have b&en
followed, sublecl lo any material departures disclosed and 6xp18ined the financial statements
prepare the linancl81 slalements on the going conoem basis unless 11 Is In8ppropriale lo assume that
Ihe ¢h8rily wlll continue on that basis
The Iruslees are responsible for keeping proper accounting records that disclose with reasonable
accuracy al any time the financial posltlon of the charity and enable them lo ensure Ihal the financial
slalements comply wilh the Charities Act 2011. the applicable Charilies (Accounls and Reports)
Regulations, and the provlslons of the constitution. The Iruslees are also responsiblo for safeguarding the
assets of the charity and hence for taking reasonable steps for the prevention and delecllon of fraud and
other irregularilles.
The Tru8tetsS' are also responsible for safeguardlng the assets of thè Chariléble Trust and hence for
taking reasonable stsps for the prevenuon and delectlon of fraud and other IrreguLgriliès.
Approved bythe Trustees'on.................
2023 and signed on ils behalf by
Stephen Holor
Trustee
## **Independent Examiners Report**
## **To the members of**
## **West Ham Boys Club**
I report on the accounts of the Charitable Trust for the year ended **31 May 2021** which are set out on pages 7 to 12
## **Respective responsibilities of trustees and examiner**
**The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income did not exceed £250,000 and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants of Scotland**
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act
- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
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Indepgndent Examiners Report
To the members of
Wast Ham Boys Club
Independent examlnerfs statement
In connection wlh my examinotion, no matter has come to my attention".
which gives me reasonable cause to believe that, in any material respect, the requirements..
to keep accounting records in accordance with section 386 of the Companies Act 2006", and
lo prepare accounts which accord with the awunting records, comply with the accounting
requirernents of section 396 of the Companies Act 2006 and with the methods and principles of
the Statemant of Recommended Practi.. Accounting and Reporting by Charrtlg8
have not been mel or
to which. in my opinion. attention should be drawn In order lo enable a proper understanding of the
accounts to be reached.
Empha8is of matter- Golng con¢•rn
In common with many other charitable organisations, the charity is dèpèndent on p8riodic giants to ensure its
continuation as a going concern. There is no certainty about continued funding. In view ol the significance of
this financial uncortainty. I consider that it should be drawn lo your attention, but I do not qualify our report In
this Spect.
Patrick J Gray
Chartered Accountant
56 Bracken Drive
ChigweS1
Essex IG7 5RD
Date".
## **West Ham Boys Club**
## **Statement of financial activities (Incorporating an income and expenditure account)**
## **For the year ended 31 May 2021**
|**Incoming resources**
Note
Grants
Sundry Grant Income
Subscriptions & Memebership Fees
Charitable Donations
Voluntary Income
Investment Income
**Total incoming resources**
2
**Resources expended**
Purchases
Rent
Council tax
Water rates
Heat, light & power
Insurance
Depreciation of fixed assets
Telephone and internet
Printing, postage and stationery
Cleaning
Accountancy fees
**Charitable Activities**
**Total resources expended**
**Funds at 1 June 2020**
**Funds at 31 May 2021**
_Activities to generate funds:_
**Net incoming/(outgoing) resources**|**2021**
**Total**
**£**
**28,241.00**
**3,385.00**
**6,400.00**
**3,600.00**
**41,626**
**1**
**41,627**
**210**
**14,000**
**-**
**588**
**6,660**
**1,354**
**41,932**
**220**
**119**
**98**
**750**
**-**
**65,931**
65,931
**(24,304)**
**132,242**
107,938|**2020**
Total
£
8,100
4,700
4,570
**17,370**
-|
|---|---|---|
|||17,370|
|||-
-
-
-
4,494
-
-
-
-
-
-
**4,494**|
|||4,494|
|||**12,876**
119,366
132,242|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above.
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Wast Ham Boys Club
Balance sheet
As at 31 May 2021
2021
2020
Note
TJngiblo fixod assats
41,932
83.864
Current assets
Debtors
Cash al bank and In hand
54,960
73,070
54.960
Cr•dltors'. Amounts lalllng duo wlthln on& yèar
7.064
6,582
Nét currènt assets
107,938
132,242
Funds
Share Capital
Retained funds
107 938
132,242
Total funds
107,938
132,242
Approved by th8 man8gernent committee on
23 and signed on Its behalf by
Stèphèn Hoier
Trustee
## **West Ham Boys Club**
## **Notes to the financial statements**
## **For the year ended 31 May 2021**
## **1. Accounting policies**
- a) The financial statements have been prepared under the historical cost convention. They have also been prepared in accordance with applicable accounting standard, the Statement of Recommended Practise, "Accounting and Reporting by Charities" issued in March 2005, the Companies Act 2006, and the Financial Reporting Standard (FRS102) (issued on 16th July 2014)
The charity constitutes a public benefit entity as defined by Section 34 FRS 102
The charity has taken advantage of the exemption in FRS102 from the requirement to produce a cash flow statement because it is a small charity.
- b) Voluntary income is received by way of donations and gifts and is included in full in the statement of financial activities when received.
- c) Revenue grants are credited to the statement of financial activities when received or receivable which ever is earlier, unless they relate to a specific future period, in which case they are deferred.
- d) Gifts in kind represent assets donated for distribution or use by the charity. Assets given for distribution are recognised as incoming resources only when distributed. Assets given for use by the charity are recognised when receivable. Gifts in kind are valued at the amount actually realised from the disposal of the assets or at the price the charity would otherwise have paid for the assets.
- e) Grants for the purchase of fixed assets are recognised in full in the statement of financial activities in the year in which they are received.
- f) Fixed assets are for use by the charity in fulfilling its main charitable objects and are capitalised and depreciated. Depreciation is provided on all fixed assets at rates calculated to write off the cost of each asset over its estimated useful life. The depreciation rates in use are as follows:
Office equipment 4 years straight line Computer equipment 4 years straight line Other tangible fixed asset 10 years straight line
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Where expenditure is incurred on replacement software for a facility that already exists and does not provide any significant extra facilities, it is treated as revenue expenditure in the year in which it is incurred.
- g) All leases of equipment are operating leases, and rentals are charged to the statement of financial activities on a straight line basis over the length of the lease. No assets are held under hire purchase agreements.
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## **West Ham Boys Club**
## **Notes to the financial statements**
## **For the year ended 31 May 2021**
## **2. Incoming resources**
|**Incoming resources**|||
|---|---|---|
|Bank Interest
Voluntary Income
Other Income
Total|**2021**
**Total**
**£**
**1**
**41,626**
**-**|**2020**
Total
£
**-**
**17,370**
**-**|
||**41,627**|**17,370**|
**3. Tangible fixed assets**
|**Tangible fixed assets**||||
|---|---|---|---|
|**Cost**
Additions in year
**Depreciation**
Charge for the year
**Net Book Value**
At 31 May 2020
At 31 May 2021
At 1 June 2020
At 31 May 2021
**At 31 May 2021**
At 1 June 2020|Motor
Vehicles
4,219|Other tangible
fixed asset
£
83,864
-|**Total**
**£**
88,083
**-**|
||**4,219**|83,864|88,083|
||4,219|-
41,932|4,219
**41,932**|
||4,219|41,932|**46,151**|
||**-**|**41,932**|**41,932**|
||-|83,864|83,864|
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## **West Ham Boys Club**
## **Notes to the financial statements**
## **For the year ended 31 May 2021**
## **4. Creditors : amounts falling due within one year**
|**Creditors : amounts falling due within one year**|||
|---|---|---|
|Trade Creditors
Accruals|**2021**
**£**
**1,410**
**5,654**|**2020**
£
**660**
**5,921**|
||**7,064**|6,581|
## **5. Management committee members’ remuneration and expenses**
The Club trustees in accordance with charity law received no remuneration. Committee members are reimbursed for expenses incurred in discharging their duties for the Club. During the year no expenses were paid to reimburse members. £Nil (2020- Nil in total).
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