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REGISTERED COMPANY NUMBER: 03317414 (England and Wales)
REGISTERED CHARITY NUMBER: 1068585














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2022

for

B B B Of C

B B B Of C






Contents of the Financial Statements
for the Year Ended 31 December 2022




Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 13

B B B Of C (Registered number: 03317414)

Report of the Trustees
for the Year Ended 31 December 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006,
present their report with the financial statements of the charity for the year ended
31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The principle objects of the charity are to:

Provide relief to distressed persons actively engaged or who have been actively engaged in the
sport of Professional Boxing and their defendants;

Promote research into the incidence, prevention, causes and treatment of brain and/or physical
damage to persons actively engaged or who have been actively engaged in the sport of
Professional Boxing by the provision of CT and/or MRI brain scans or otherwise.

Trustees confirm that they are aware of the Charity Commission's public benefit guidance and
have given due regard to these when exercising powers or duties to which the guidance is
relevant.

The main activities undertaken in relation to the principle objects of the charity are to provide
financial assistance to eligible individuals and their families and to receive income from ongoing
donations and falls within the remit of providing a public benefit.

The difference the charity makes the beneficiaries is overall is that it assess the financial
circumstances of boxers who have fallen on hard times.

ACHIEVEMENT AND PERFORMANCE
Income during the year was generated from Boxers' fines and voluntary donations.

Boxers who had experienced financial hardship or severe injury benefited from financial assistance
during the year.

FINANCIAL REVIEW
Expenditure during year was £12,420 whereas income was £12,239 resulting in a deficit of £181.
The trustees policy is to maintain reserves at a level to provide sufficient income to meet the relief
payments to boxers. The trustees consider the level of reserves at the year end £44,696 adequate
for this policy.

STRUCTURE, GOVERNANCE AND MANAGEMENT
The company is limited by guarantee and governed by the contents of the Memorandum and
Articles of Association thereof.

The Charity is administered by the trustees who must be no less than three in number, unless
otherwise determined by ordinary resolution. Trustees are appointed by the members.

Day to day administration is carried out through the offices of the British Boxing Board of Control
Limited under the administration of R W Smith the secretary of both the companies.


B B B Of C (Registered number: 03317414)

Report of the Trustees
for the Year Ended 31 December 2022

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03317414 (England and Wales)

Registered Charity number
1068585

Registered office
11 St. Andrews Crescent
Cardiff
CF10 3DB

Trustees
C J Giles
J Handelaar
R Pavett
J V Williamson

Company Secretary
R W Smith

Independent Examiner
CapShire UK LLP
86-90 Paul Street
London
EC2A 4NE

STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of B B B Of C for the purposes of company law) are
responsible for preparing the Report of the Trustees and the financial statements in accordance
with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which
give a true and fair view of the state of affairs of the charitable company and of the incoming
resources and application of resources, including the income and expenditure, of the charitable
company for that period. In preparing those financial statements, the trustees are required to

-select suitable accounting policies and then apply them consistently;
-observe the methods and principles in the Charity SORP;
-make judgements and estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charitable company and to enable
them to ensure that the financial statements comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.


B B B Of C (Registered number: 03317414)

Report of the Trustees
for the Year Ended 31 December 2022

This report has been prepared in accordance with the special provisions of Part 15 of Companies
Act 2006 relating to small companies.

Approved by order of the board of trustees on 26 September 2023 and signed on its behalf by:





C J Giles - Trustee

Independent Examiner's Report to the Trustees of
B B B Of C

Independent examiner's report to the trustees of B B B Of C ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year
ended 31 December 2022.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law)
you are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under
Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my
examination of your charity's accounts as carried out under section 145 of the Charities Act 2011
('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity
Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of
the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act
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; or
4. the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities (applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.








Noor Choudhary
CapShire UK LLP
86-90 Paul Street
London
EC2A 4NE

27 September 2023

B B B Of C

Statement of Financial Activities
for the Year Ended 31 December 2022

2022 2021
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies - 50

Other trading activities 3 12,212 23,650
Investment income 4 27 12
Total 12,239 23,712


EXPENDITURE ON

Other 12,420 122,300
NET INCOME/(EXPENDITURE) (181 ) (98,588 )


RECONCILIATION OF FUNDS

Total funds brought forward 44,877 143,465

TOTAL FUNDS CARRIED FORWARD 44,696 44,877

B B B Of C (Registered number: 03317414)

Balance Sheet
31 December 2022

2022 2021
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Debtors 8 1,278 78
Cash at bank 44,668 46,164
45,946 46,242

CREDITORS
Amounts falling due within one year 9 (1,250 ) (1,365 )

NET CURRENT ASSETS 44,696 44,877

TOTAL ASSETS LESS CURRENT
LIABILITIES

44,696

44,877

NET ASSETS 44,696 44,877
FUNDS 11
Unrestricted funds 44,696 44,877
TOTAL FUNDS 44,696 44,877

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections
386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the
charitable company as at the end of each financial year and of its surplus or deficit for each
financial year in accordance with the requirements of Sections 394 and 395 and which
otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the charitable company.


B B B Of C (Registered number: 03317414)

Balance Sheet - continued
31 December 2022

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on
26 September 2023 and were signed on its behalf by:





C J Giles - Trustee

B B B Of C

Notes to the Financial Statements
for the Year Ended 31 December 2022

1. GENERAL INFORMATION

The charity is a public benefit entity and a private company limited by guarantee, registered
in England and Wales and a registered charity in England and Wales. The address of the
registered office is 11 St. Andrews Crescent, Cardiff, Wales, CF10 3DB.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under
FRS 102, have been prepared in accordance with the Charities SORP (FRS 102)
'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland' and the Companies Act 2006. The financial statements have been
prepared under the historical cost convention.

Going concern
There are no material uncertainties about the charity's ability to continue.

Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exemptions in
preparing these financial statements, as permitted by FRS 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 12 Other Financial Instruments paragraphs 12.26, 12.27,
12.29(a), 12.29(b) and 12.29A.

Critical accounting judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and
judgements are continually reviewed and are based on experience and other factors,
including expectations of future events that are believed to be reasonable under the
circumstances.

Incoming resources
All incoming resources are included in the statement of financial activities when entitlement
has passed to the charity; it is probable that the economic benefits associated with the
transaction will flow to the charity and the amount can be reliably measured. The following
specific policies are applied to particular categories of income:

i) income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.

ii) legacy income is recognised when receipt is probable and entitlement is established.

iii) income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.

B B B Of C

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

2. ACCOUNTING POLICIES - continued

Incoming resources

iv) income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.

Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes
any VAT which cannot be fully recovered, and is classified under headings of the statement
of financial activities to which it relates:

i) expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.

ii) expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.

iii) other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct
costs attributable to a single activity are allocated directly to that activity. Shared costs are
apportioned between the activities they contribute to on a reasonable, justifiable and
consistent basis.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.

Limited by guarantee
B B B of C is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required
not exceeding £10 to the assets of the charitable company in the event of it being wound up
while he or she is a member, or within one year after he or she ceases to be a member.

B B B Of C

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

3. OTHER TRADING ACTIVITIES
2022 2021
£    £   
Fine Levied 7,224 23,650
Awards dinner 4,988 -
12,212 23,650

4. INVESTMENT INCOME
2022 2021
£    £   
Deposit account interest 27 12

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended
31 December 2022 nor for the year ended 31 December 2021.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2022 nor for the
year ended 31 December 2021.


6. STAFF COSTS

2022 2021
Number of employees 0 0


7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricte
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 50

Other trading activities 23,650
Investment income 12
Total 23,712


EXPENDITURE ON

Other 122,300
NET INCOME/(EXPENDITURE) (98,588 )


B B B Of C

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricte
fund
£   

RECONCILIATION OF FUNDS

Total funds brought forward 143,465

TOTAL FUNDS CARRIED
FORWARD

44,877

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Other debtors 1,278 78

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts (see note 10) - 115
Accrued expenses 1,250 1,250
1,250 1,365

10. LOANS

An analysis of the maturity of loans is given below:

2022 2021
£    £   
Amounts falling due within one year on demand:
Bank overdraft - 115


B B B Of C

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

11. MOVEMENT IN FUNDS
Net
movement At
At 1.1.22 in funds 31.12.22
£    £    £   
Unrestricted funds
General fund 44,877 (181 ) 44,696

TOTAL FUNDS 44,877 (181 ) 44,696

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 12,239 (12,420 ) (181 )

TOTAL FUNDS 12,239 (12,420 ) (181 )


Comparatives for movement in funds

Net
movement At
At 1.1.21 in funds 31.12.21
£    £    £   
Unrestricted funds
General fund 143,465 (98,588 ) 44,877

TOTAL FUNDS 143,465 (98,588 ) 44,877

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 23,712 (122,300 ) (98,588 )

TOTAL FUNDS 23,712 (122,300 ) (98,588 )

B B B Of C

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.1.21 in funds 31.12.22
£    £    £   
Unrestricted funds
General fund 143,465 (98,769 ) 44,696

TOTAL FUNDS 143,465 (98,769 ) 44,696

A current year 12 months and prior year 12 months combined net movement in funds,
included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 35,951 (134,720 ) (98,769 )

TOTAL FUNDS 35,951 (134,720 ) (98,769 )

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2022.