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REGISTERED NUMBER: 01393958 (England and Wales)















STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

BRITISH JUDO ASSOCIATION(THE)

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Strategic Report 2

Report of the Directors 8

Report of the Independent Auditors 10

Income Statement 13

Balance Sheet 14

Notes to the Financial Statements 15


BRITISH JUDO ASSOCIATION(THE)

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: G H Campbell
N G Fletcher
C E Lish
R Saez
A W D Slade
D Hunter
A Witter
P A Ajala
W A R Brown
B Quilter
G M Illingworth
L Shinkin





SECRETARY: A Scoular





REGISTERED OFFICE: Walsall Campus,
University of Wolverhampton
Gorway Road
Walsall
West Midlands
WS1 3BD





REGISTERED NUMBER: 01393958 (England and Wales)





AUDITORS: Sedulo Audit Limited
Statutory Auditors
605 Albert House
256-260 Old Street
London
EC1V 9DD

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2023


The directors present their strategic report for the year ended 31 March 2023.

Principal Activities

The British Judo Association ("British Judo") ("BJA") ("the Association") is the National Governing Body for Judo in Great Britain and Northern Ireland. Our principal activities have continued to be the encouragement of national judo activities, education and the delivery of elite success in the form of world medals.

The Directors present their Strategic Report of the company and the group for the year ended 31 March 2023.

Governance

During the year the Board have had a total of 6 meetings plus an emergency meeting regarding the Russian/Belarussian athletes participating in World Judo events. All standard planned Board Meetings were held in person with the ability for virtual attendance. Due to the time constraints for the emergency meeting this was held virtually.

Following the full review of the Memorandum and Articles completed by Squire Patton Boggs, the London legal firm, changes were put to the Annual General Meeting on 12 November 2022 and were accepted with no abstentions or votes against.

We have also completed the assurance documentation for UK Sport and Sport England which has been submitted for review against the Governance Sports Code. We have up to December 2023 to ensure we are fully compliant.

The new Strategic Plan has been fully integrated and the Executive staff have developed an annual activities plan and reporting structure which is monitored by the Board. The Council also checks and challenges the delivery of the plan to ensure grassroots receive feedback.

We also began to develop a new CRM following the withdrawal of services from the previous supplier which has caused some challenges for members and clubs. The Board reviewed and monitored the situation.
The Chair will complete his maximum term in the autumn of 2023 and recruitment has begun for his replacement.

Claire Lish resigned her position as Independent Non-Executive Director after nearly 6 years to focus on her new business venture. The recruitment for her replacement has commenced.

In the year we had elections for two new Elected Directors:
I. GB Elected Director Neil Fletcher was successfully re-elected for a second term;
II. The England Elected Director which became vacant after Peter Blewett stood down after completing his full term on the Board. Garth Illingworth was successfully appointed.

The final change in the Board was the Welsh Judo Director. Marc Longhurst stood down from the Board to focus on Welsh Judo and was replaced by Lee Shinkin following ratification from the Nominations Committee.


BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2023

REVIEW OF BUSINESS
Financial Review

2022/23 has been another challenging year for the British Judo Association primarily due to the continuing recovery from the Covid-19 pandemic and building back participation. We have concentrated on sustainability, resilience and longevity by strengthening our core teams, implementing a new CRM

Total income for the year was £5,161,275 which is an increase of £295,086 against last year. This is mainly attributed to an increase in Membership and Technical and Education income.

At the end of March 2023, the Association generated a surplus of £38,655 which has increased the reserves which are £459,998. The cash balance remains healthy and currently there is no immediate cash risk to the Association.

Equality, Diversity and Inclusion

British Judo continues its commitment to promoting equality, diversity and inclusion, publishing our strategy in December 2022 and developing the Diversity and Inclusion Action Plan with Sport England and UK Sport support. We have also published our Mental Health and Wellbeing strategy to support our clubs and members.

In November 2022, the GB Adaptive Judo Squad successfully participated in the Virtus Oceania Games and the Adaptive Judo days held at the British Judo Olympic and Paralympic National Training Centre have gone from strength to strength.

The female Fighters Festival returned in March 2023, and the date has been set for 2024. . A female festival was organised by the Diversity & Inclusion Steering Group in March 2022, with over 75 attendees and a host of VIPs delivering sessions, talks and signing autographs.

The new Transgender Participation Policy and Diversity & Inclusion Action Plans have been produced and are awaiting Board sign off.

Clubs

Building on the previous round of Together Fund created by Sport England to tackle inequality, British Judo distributed £209,000 to 38 Clubs to support the projects they proposed. Additionally Sport England's Birmingham 2022 Legacy funds were used to create a 'Digital Transformation Fund' whereby clubs and Area could apply to enhance their digital resource and enhance membership engagement. £67,000 was distributed to 56 Clubs.

Talent

England, Wales and Scotland have had teams competing in several Cadet and Junior European Cups with some good performances, experience gained and important high volume of randori on international training camps increasing time on task.

GB teams had been selected to compete at the 2022 European Youth Olympic Festival in Banksa Bystrica, SVK with Summer Shaw winning Bronze and Charlotte Jenman and Niamh Southgate finishing 5th and at the 2022 European Cadet Champs in Porec, CRO with Charlotte Jenman winning bronze.

A number of England Programme training sessions across both the REDS and ETD Programmes at the National Training Centre (NTC) in Walsall and Regionally. This year has also seen groups of English, Scottish and Welsh judoka coming together at the NTC on a number of occasions to join WCP training opportunities, championship preparation and additional training opportunities.

Sophie Cox left her coaching role in the England Programme to join British Climbing in December 2022. Following a thorough recruitment process, Chloe Cowen Vickers joined the England Programme as England Talent Development Coach.

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2023


18 coaches have been engaged in the GB Home Nation Support Coach programme over the year. This has included supporting international competition and training camps and domestic National squad training at Cadet, Junior and Senior level across both England and GB programmes, alongside participating in a number of workshops delivered to expand on coaching knowledge and share on lived experiences.

With an increase in the cost of living affecting everybody, we have been very grateful to receive 16 SportsAid awards and 10 Backing the Best awards to help our English judoka in some way towards training and competition costs. In addition to these, 30 judoka have gained access to the Talented Athlete Scholarship Scheme (TASS) that grants access to S&C, Medical insurance, Performance Lifestyle and other practitioner specialists to supplement existing training. 35 judoka have also enrolled on the 2022-2023 cohort for the Diploma in Sporting Excellence (DiSE) which is delivered across 5 delivery hubs in England, totally 71 judoka across the whole of the two year programme.

Performance

Two European Champions
The 2022 European Championships took place in Sofia, BUL on the 29 Apr - 1 May. British Judo has not had a European Champion since 2006, but this was to change as Chelsie Giles -52kg won her first European title in defeating the Tokyo Olympic Silver medallist in the final and Gemma Howell -63kg, put in a career best performance to also become European Champion.

World Number 1's
As we closed 2022, for the first time in British Judo's history, GBR had two World Number 1's on the IJF World Ranking list in Chelsie Giles -52kg and Lucy Renshall -63kg. A magnificent achievement for both athletes and British Judo.

2023
Following a short Christmas break, the annual Kendal Winter Training camp took place from the 2-4 January followed by a domestic international training month with visiting teams to the National Training Centre, as we prepared for the resumption of the IJF World Tour. The February to March period is a very demanding competition phase, with IJF World Tour events taking place almost every weekend. Throughout this period, we saw some significant performances from Nekoda Davis, Lucy Renshall, Emma Reid, Kelly Petersen-Pollard, Charlie Young, Josh Giles and Harry Lovell-Hewitt who all medalled across European Open's, Grand Prix's or Grand Slam events.

At this stage of qualification, Great Britain have 2x Men and 7x Women in an Olympic Qualification position, and positively, we still have 18 months left of qualification to go.

2024 Paris Olympic Qualification
In June, the qualification for the Paris 2024 Olympic Games began, that is a very comprehensive and demanding process for the fighters, coaches, staff and the programme to negotiate given the number of events over the qualification period and the various strategies employed to ensure that we maximise the qualification process.

Two key events in Year 1 of qualification in 2022 where the 2022 World Championships and the 2022 IJF World Masters.

The World Championships is a milestone event as well as the event that carries the greatest number of World Ranking and Olympic Ranking points. The 2022 World Championships took place in Tashkent, UZB from the 6 - 12 October. The GB Team comprised of 2x Men and 7x Women with a number of the Team competing in their first World Championships. Across the team, we saw some competitive performances with Lucy Renshall -63kg, returning from surgery to place 7th and Chelsie Giles -52kg, continuing with her consistent performances, won Silver, losing a very close final to the current Olympic Champion, Abe of JPN.

This result for Chelsie is a significant result as Chelsie joins an elite club of only nine GB fighters in our history and the third fighter in the last 20 years, to have won a European, World and Olympic medal. This is an outstanding achievement as Chelsie continues to work hard to improve her Judo as she prepares for Paris 2024.


BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2023

The IJF World Masters is a key event in the Olympic Qualification programme, which is only reserved for the Top 36 on the IJF World Ranking List. We had set out a strategy to qualify as many fighters as possible for this event, through collating World Ranking points in targeted IJF World Ranking events across the globe and qualified our largest team ever, of 3x Men and 9x Women.

The 2022 IJF World Masters took place in Jerusalem, ISR on the 21 - 23 Dec. Both Lele Nairne -57kg and Lucy Renshall -63kg, placed 7th and Chelsie Giles -52kg won Silver, to end what had been a very successful year for British Judo.

Paralympic Programme
Following the Tokyo Paralympic Games, IBSA confirmed that there would be a new classification system in place for Paris 2024 and a change in weight categories. IBSA introduced two classification levels of J1 and J2, plus a restructure of weight categories across both classifications of -60kg, -73kg, -90kg, +90kg for Men and -48kg, -57kg, -70kg, +70kg for Women.

As a GBR programme, this posed significant challenges, as we had to review all of the athlete's classifications and consider which weight category each fighter would be competing in. Much of 2022 was spent in attending IBSA classification events across the world to ensure that the team had a classification ahead of the first key Paris Paralympic qualification event, the 2022 IBSA World Championships in Baku, AZE from the 8 - 10 November.

Current Paralympic Champion, Chris Skelley, who has had to make the move up to +90kg, placed 5th. London and Tokyo Paralympian, Daniel Powell, also has had to move up a weight category to 90kg and won his first ever World medal, placing 2nd in the J1 90kg category.

In addition to the IBSA World Championships, our Paralympic Team have competed and performed in IBSA Grand Prix's in BRA, POR, GER and EGY, with medal winning performances coming from Evan Molloy, Daniel Powell, Jack Hodgson, Chris Skelley and Kirsten Taylor.

At this stage of qualification, we have 3x Men and 1x Woman in a Paralympic Qualification position, with the team now focussed on the 2023 IBSA European Championships and 2023 IBSA World Games, both taking place in August, in the NED and GBR, respectively.

Events

2022 BJA AGM and Awards Dinner
The British Judo AGM was hosted at the Scarman hotel in Coventry on 12 November 2022. This was followed in the evening by the Awards Dinner at The Slate, Warwick Conference Centre.

In addition to the presentation of the awards, the evening celebrated the success of the GB Judo 1972 Munich Olympic team, with team members Olympic silver medallist, David Starbrook MBE, bronze medallist Angelo Parisi and Eddie Mullen in attendance alongside 2x Olympic silver medallist and 6x All Japan Champion Yoko Tanabe and 3x World Champion Masashi Ebinuma.

2022 British Pre Cadet and Cadet Championships
The British Pre Cadet and Cadet Championships, was held at the EIS Sheffield on 3 and 4 December 2022. This event had a total of 407 entries , down by 44 entries compared to 2021. The weekend saw 34 champions crowned and judoka from over 200 clubs entered.

2022 British Junior and Senior Championships
The British Junior and Senior Championships, was held at the EIS Sheffield on 10 and 11 December 2022. Both the Junior and Senior age groups qualification remained as open entry, following the change in 2021. This event has a total of 469 entrants, down by 35 entries compared to 2021. The Saturday saw 15 junior national champions crowned. The Sunday saw 14 senior national champions crowned.

2022 British School Championships and British Adaptive and VI School Championships

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2023

The School Championships was held on 11 and 12 March 2023, at the EIS Sheffield. This weekend saw over 700 pupils battle it out to be crowned British Schools judo champion. 77 champions were crowned over a fantastic weekend of judo action.

16 adaptive and visually impaired champions were crowned. Special recognition went to Hugo Bates, who was presented with the Sam Haycock award for Best Player in Adaptive and VI competition. There was also an award for Matthew Rush (Rush Judo Club) who received the Malcolm Collins Award for Services to Adaptive Judo.

The weekend saw 15 referees and officials under the age of 30 in action. Two of the referees, George Holland (Relentless Judo Club) and Cian Marris (Concorde Judo Club) were presented with the Ken Webber award for Outstanding Young Referee. K-C Franklin (Micklefield Judo Club) one of our young officials was awarded the Jerry Hicks award for Outstanding Junior Official.

Following the culmination of the Years 12/13 competition the overall points were calculated across the two days of competition before Lady Manners School were crowned victorious.

Marketing and Communications

We are excited to share our progress for the Marketing and Communications department. Over the past year, we have worked tirelessly to promote the sport of judo, build our brand and communicate effectively with our stakeholders, whilst continuing to support all areas of the Association.

Our efforts have led to an increase in awareness of judo in the UK, as well as improved engagement with our audience. We are now starting to develop strategies around membership acquisition and partnerships that will position the British Judo Association for long-term success.

Social Media

Overall, British Judo had a successful year in terms of social media engagement. We saw an increase in our followers across all platforms, including Facebook, Twitter, Instagram, LinkedIn and TikTok. In addition, our engagement rates also increased across the board, indicating that our content is resonating with our audience and driving meaningful conversations.

Dedicated content which was produced for the Birmingham 2022 Commonwealth Games proved to be a huge driver for boosted engagement rates, seeing over 1.5 million impressions across our regular platforms in a single month.

In general, we found that our followers were particularly interested in our club stories and 'good news' content. These good news stories have become increasingly important in generating engagement and creating a positive environment online. We believe that our positive content has enabled members to feel more connected to British Judo, fostering a sense of togetherness and support.

Digital Transformation

Over the past year, the British Judo Association has taken big steps in digital optimisation through several projects that will in time allow us to streamline our membership operations and enhance the member experience.

With the tender process now complete for the Association's new CRM system, efforts are now being focused on developing future phases of the integrated mobile membership app. The new system now allows us to automate our marketing processes, resulting in increased efficiency and reducing the number of lapsed members.

Alongside the implementation of the new membership app, the department has also paved the way in the scoping of a new Association website. Currently under development, our new website has been designed with our judo community in mind, providing clubs and members with a more intuitive browsing experience and making it easier for them to interact with the British Judo Association. With an expected launch in the summer, the website will be mobile-friendly with accessibility considered throughout.

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2023


As the end of the financial year drew to a close, British Judo appointed Lynn Madeley as the Head of Partnerships (Marketing and Communications).

The team's vision is very much focused on the future. Being instrumental in developing the Association's brand and messaging, playing a key role in developing the Association's communication strategies and making Britain fall in love with judo.

Employees

Our employees are seen as an important asset and are pivotal to the success of the Association. We are committed to eliminating discrimination and encouraging equality, diversity and inclusion. We endeavour to treat all employees fairly and with respect. Our employees are expected to act with integrity, fairly and impartially and in an ethical and proper manner in conducting the BJA's business.

Our employees are encouraged to take an active role in health, safety and environmental issues.

Impact on Community and Environment

The Association continues to be committed to operating in an environmentally responsible way and in compliance with relevant laws and regulations. The BJA conducts an Environmental, Social and Governance ('ESG') review annually which is reported to the Board. The Association recognises that it has a critical role to play in the transition to a low-carbon future and is continuing to plan for this transition and to make other changes will have positive impacts on the environment.

Acknowledgements

The BJA sincerely thanks employees, the members of the Commissions of all disciplines, clubs, coaches, technical officials and all volunteers across the United Kingdom for their continued hard work, dedication and support during an extremely difficult and unprecedented year for the sport of Judo and wishes everyone a safe and successful 2023.

We value the important relationships we have with our Areas, members and clubs and regularly engage with them to understand their requirements and to develop our service propositions to meet their needs. We also work closely with our suppliers to provide cost effective, value for money goods, services and solutions in compliance with relevant laws and regulations.

British Judo also formally acknowledges the outstanding support of its funding partners, UK Sport and Sport England and during the 2022/2023 year.

ON BEHALF OF THE BOARD:





R Saez - Director


22 August 2023

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 MARCH 2023


The directors present their report with the financial statements of the company for the year ended 31 March 2023.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 April 2022 to the date of this report.

G H Campbell
N G Fletcher
C E Lish
R Saez
A W D Slade
D Hunter
A Witter
P A Ajala
W A R Brown
B Quilter

C E Lish - resigned after the year end but prior to the approval of the 2023
statutory accounts on 25 April 2023.

Other changes in directors holding office are as follows:

P C Blewett - resigned 12 November 2022
G M Illingworth - appointed 12 November 2022
L Shinkin - appointed 21 February 2023

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements, the directors are required to:

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

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 MARCH 2023


AUDITORS
The auditors, Sedulo Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

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

ON BEHALF OF THE BOARD:





R Saez - Director


22 August 2023

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
BRITISH JUDO ASSOCIATION(THE)


Opinion
We have audited the financial statements of British Judo Association(The) (the 'company') for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 March 2023 and of its surplus for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
BRITISH JUDO ASSOCIATION(THE)


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page eight, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
BRITISH JUDO ASSOCIATION(THE)


Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Extent to which the audit was capable of detecting irregularities, including fraud
The primary responsibility for the prevention and detection of fraud rests with directors and management, and we cannot be expected to detect non-compliance with all laws and regulations.

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our knowledge of the business and sector, enquiries of directors and management, and review of regulatory information and correspondence. We communicated identified laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.

We discussed with directors and management the policies and procedures in place to ensure compliance with laws and regulations and otherwise prevent, deter and detect fraud.

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations identified as potentially having a material effect on the financial statements. Our procedures included review of financial statement information and testing of that information, enquiry of management and examination of relevant documentation, analytical procedures to identify unusual or unexpected relationships that may indicate fraud, and procedures to address the risk of fraud through director or management override of controls.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Diccon Thornely (Senior Statutory Auditor)
for and on behalf of Sedulo Audit Limited
Statutory Auditors
605 Albert House
256-260 Old Street
London
EC1V 9DD

7 September 2023

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

INCOME STATEMENT
FOR THE YEAR ENDED 31 MARCH 2023

31.3.23 31.3.22
Notes £    £   

TURNOVER 3 5,161,275 4,866,189

Cost of sales 3,853,809 3,557,966
GROSS SURPLUS 1,307,466 1,308,223

Administrative expenses 1,268,811 1,088,651
38,655 219,572

Other operating income - 4,155
OPERATING SURPLUS and
SURPLUS BEFORE TAXATION 38,655 223,727

Tax on surplus - 7
SURPLUS FOR THE FINANCIAL YEAR 38,655 223,720

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

BALANCE SHEET
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 7 98,334 15,563
Tangible assets 8 79,478 26,093
177,812 41,656

CURRENT ASSETS
Stocks 8,023 9,732
Debtors 9 122,688 117,181
Cash at bank and in hand 1,093,632 1,297,797
1,224,343 1,424,710
CREDITORS
Amounts falling due within one year 10 942,157 1,045,023
NET CURRENT ASSETS 282,186 379,687
TOTAL ASSETS LESS CURRENT LIABILITIES 459,998 421,343

RESERVES
Income and expenditure account 459,998 421,343
459,998 421,343

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

The financial statements were approved by the Board of Directors and authorised for issue on 22 August 2023 and were signed on its behalf by:





R Saez - Director


BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

British Judo Association(The) is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary assets in these financial statements are rounded to the nearest pound.

The principal accounting policies adopted are set out below.

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


2. ACCOUNTING POLICIES - continued

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Club membership fees
Turnover received from club membership fees is credited to the Income Statement over the period of the membership. Amounts relating to future financial years are included in creditors as deferred income.

Grants receivable
Grants are accounted for under the accruals model with the deferred element of grants being included in creditors as deferred income. Grants relating to expenditure on tangible fixed assets are credited to the Income Statement at the same rate as the depreciation on the assets to which the grants relate.

Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

Ticket sales and event entry fees
Turnover from event ticket sales and events entry fees is recognised when the event takes place.

Sale merchandise
Turnover arising from the sale of merchandise is recognised when all of the following conditions are satisfied:

- the company has transferred the significant risks and rewards of ownership to the buyers;
- the company retains neither continuing managerial involvement to the degree usually associated with the ownership nor the effective control over the goods sold;
- the amount of turnover can be measured reliably;
- it is probable that the company will receive the consideration due under the transaction; and
- the costs incurred or to be incurred in respect of the transaction can be measured reliably

Provision of services
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of turnover can be measured reliably.
- it is probable that the company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measure reliably.

Intangible assets
Intangible fixed assets are initially measured at cost and subsequently measured at cost, net of amortisation charges and any impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer software - 20% straight line

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 20% on cost

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


2. ACCOUNTING POLICIES - continued

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Going concern
At the time of signing these accounts, having considered the economic climate, the Directors expectations and intentions for the next twelve months, and the availability of working capital, the Directors are of the opinion that the Company will remain viable for the foreseeable future and therefore these Financial Statements have been prepared on the Going Concern basis.

3. TURNOVER

The turnover and surplus before taxation are attributable to the one principal activity of the company.

An analysis of turnover by class of business is given below:

31.3.23 31.3.22
£    £   
Grant funded income 3,538,262 3,635,692
Membership 515,485 365,121
Technical / Education 278,977 215,155
Other 649,150 206,879
Events 179,401 443,342
5,161,275 4,866,189

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2022 - 38 ) .

5. OPERATING SURPLUS

The operating surplus is stated after charging:

31.3.23 31.3.22
£    £   
Depreciation - owned assets 16,963 7,711
Computer software amortisation 4,350 22,034

6. AUDITORS' REMUNERATION
31.3.23 31.3.22
£    £   
Fees payable to the company's auditors for the audit of the company's
financial statements

7,450

6,550

Fees payable to the auditor for the audit of the annual financial statements totalled £7,450 (2022: £6,550).

7. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 April 2022 89,828
Additions 100,000
Disposals (89,828 )
At 31 March 2023 100,000
AMORTISATION
At 1 April 2022 74,265
Amortisation for year 4,350
Eliminated on disposal (76,949 )
At 31 March 2023 1,666
NET BOOK VALUE
At 31 March 2023 98,334
At 31 March 2022 15,563

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


8. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2022 2,190 - 64,376 66,566
Additions - 60,487 10,473 70,960
Disposals - - (30,327 ) (30,327 )
At 31 March 2023 2,190 60,487 44,522 107,199
DEPRECIATION
At 1 April 2022 361 - 40,112 40,473
Charge for year 362 3,238 13,363 16,963
Eliminated on disposal - - (29,715 ) (29,715 )
At 31 March 2023 723 3,238 23,760 27,721
NET BOOK VALUE
At 31 March 2023 1,467 57,249 20,762 79,478
At 31 March 2022 1,829 - 24,264 26,093

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 6,221 75,248
Other debtors 116,467 41,933
122,688 117,181

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 52,827 146,181
Taxation and social security (328 ) -
Other creditors 889,658 898,842
942,157 1,045,023

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


11. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.23 31.3.22
£    £   
Within one year 121,000 121,000
Between one and five years 461,500 467,500
In more than five years 460,000 575,000
1,042,500 1,163,500

12. RELATED PARTY DISCLOSURES

Total key management remuneration for the year ended 31 March 2022 was £390,913 (2022: £380,246).
Key Management is considered to consist of the chair and the members of the executive team.

The Welsh Judo Association is a company related by the way of common directorship. Purchases were made from the company during the year totalling £12,277 (2022: £487). and sales were made during the year totalling £17,266 (2022: £4,258). All transaction were at an arms length basis. At the balance sheet date there was an outstanding debtor of £606 (2022: £2,804).

The Northern Ireland Judo Association is a company related by the way of common directorship. Purchases were made from the company during the year totalling £nil (2022: £nil). and sales were made during the year totalling £nil (2022: £831). All transaction were at an arms length basis. At the balance sheet date there are no balances owed.

Judo Scotland is a company related by the way of common directorship. Purchases were made from the company during the year totalling £2,455 (2022: £3,019). and sales were made during the year totalling £39,646 (2022: £59,896). All transaction were at an arms length basis. At the balance sheet date there was an outstanding debtor of £1,284 (2022: £16,375).

13. ULTIMATE CONTROLLING PARTY

The directors consider there to be no controlling party.

BRITISH JUDO ASSOCIATION(THE) (REGISTERED NUMBER: 01393958)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


14. GRANT INCOME AND EXPENDITURE

Sport England UK Sport Non-public income Total
£ £ £ £
Revenue Grant 1,488,062 1,899,307 150,893 3,538,262
Membership Income - - 515,485 515,485
Technical & Education - - 278,977 278,977
Event Income - - 179,401 179,401
Other Income - - 423,999 423,999
Total Income 1,488,062 1,899,307 1,548,755 4,936,124

Overheads / Support costs 205,076 236,402 189,432 1,177,628
Talent 275,692 - - 275,692
Participation/Core market 451,840 - - 451,840
Performance - 1,633,712 - 1,642,700
Sport England - Other grants 485,154 - 485,154
UK Sport - Other grants - 29,197 - 29,197
Events - - 215,626 215,626
Other Costs 432,336 432,336
1,375,679 2,101,756 1,475,296 4,862,665
- - 73,459 73,459

*The expenditure shown above excludes £38,655 of depreciation/ammortisation charged on tangible fixed assets/intangible assets during the year and loss on disposal of assets.

Sport England UK Sport Non-public income Total
£ £ £ £
Opening balance 283,398 41,902 - 325,300
Cash Received 1,510,665 1,848,149 - 3,358,814
Released to P&L (1,488,062 ) (1,899,307 ) - (3,387,369 )
Balance 306,001 (9,256 ) - 296,745