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REGISTERED COMPANY NUMBER: 07623864 (England and Wales)
REGISTERED CHARITY NUMBER: 1142996










REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

SUGDEN ROAD SPORTS TRUST
(A COMPANY LIMITED BY GUARANTEE)

SUGDEN ROAD SPORTS TRUST

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










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Statement of Financial Position 5

Notes to the Financial Statements 6 to 9

SUGDEN ROAD SPORTS TRUST (REGISTERED NUMBER: 07623864)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023



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 August 2023. 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 charity was created to raise funds, to advance the physical education of children aged 18 and under by providing opportunities for learning and playing hockey.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
In the year ended 31 August 2023 the total income was £21,163 (2022 - £36,559). This was made up of donations totalling £1,015 (2022 - £2,578) and coaching services of £20,148 (2022 - £33,981).

Total expenditure for the year was £12,722 (2022- £40,977), leading to a net surplus for the year of £8,441 (2022 - net deficit of £4,418).

Sugden Road Sports Trust continues to be a charity which primarily applies its funds to the advancement of physical education of children aged 18 and under by providing opportunities for learning and playing hockey.

FINANCIAL REVIEW
Reserves policy
The charity's reserves have increased this period by £8,441 to £19,667 at 31 August 2023. These reserves are held for the advance of physical education of children aged 18 and under.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
The trustees may at any time appoint any individual as a trustee to fill a vacancy or as an additional trustee.

Every trustee before appointment must sign a declaration of willingness to act as a trustee.

Organisational structure
The trustees must be at least three individuals and aged 16 or over at the date of appointment.

Liselle Carey is the honorary administrator. The charity has no connected charities.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07623864 (England and Wales)

Registered Charity number
1142996

Registered office
Surbiton Hockey Club
Sugden Road
Long Ditton
Surrey
KT7 0AE


SUGDEN ROAD SPORTS TRUST (REGISTERED NUMBER: 07623864)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023


Trustees
S J Bray (resigned 24.7.23)
A M Haycroft
K S Wallis
S J Allchurch (resigned 24.7.23)
L Carey (appointed 24.7.23)

Independent Examiner
RJP LLP
Ground Floor
Egerton House
68 Baker Street
Weybridge
Surrey
KT13 8AL

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

Approved by order of the board of trustees on 15 August 2024 and signed on its behalf by:





K S Wallis - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
SUGDEN ROAD SPORTS TRUST


Independent examiner's report to the trustees of Sugden Road Sports Trust ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2023.

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.








Simon Paterson FCCA

RJP LLP
Ground Floor
Egerton House
68 Baker Street
Weybridge
Surrey
KT13 8AL

19 August 2024

SUGDEN ROAD SPORTS TRUST

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2023

31.8.23 31.8.22
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,015 2,578

Other trading activities 2 20,148 33,981
Total 21,163 36,559

EXPENDITURE ON
Raising funds 3 12,274 40,977


Other 448 -
Total 12,722 40,977

NET INCOME/(EXPENDITURE) 8,441 (4,418 )


RECONCILIATION OF FUNDS
Total funds brought forward 11,226 15,644

TOTAL FUNDS CARRIED FORWARD 19,667 11,226

SUGDEN ROAD SPORTS TRUST (REGISTERED NUMBER: 07623864)

STATEMENT OF FINANCIAL POSITION
31 AUGUST 2023

31.8.23 31.8.22
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Debtors 6 - 3,340
Cash at bank 19,948 7,886
19,948 11,226

CREDITORS
Amounts falling due within one year 7 (281 ) -

NET CURRENT ASSETS 19,667 11,226

TOTAL ASSETS LESS CURRENT LIABILITIES 19,667 11,226

NET ASSETS 19,667 11,226
FUNDS 8
Unrestricted funds 19,667 11,226
TOTAL FUNDS 19,667 11,226

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 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.

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 15 August 2024 and were signed on its behalf by:





K S Wallis - Trustee

SUGDEN ROAD SPORTS TRUST

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


1. 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.

The charity has chosen to early adopt the provisions of the "Amendments to 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 - Update Bulletin 1".

Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exemption 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.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

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.

2. OTHER TRADING ACTIVITIES
31.8.23 31.8.22
£    £   
Coaching 20,148 33,981


SUGDEN ROAD SPORTS TRUST

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


3. RAISING FUNDS

Raising donations and legacies
31.8.23 31.8.22
£    £   
Support costs - 9,128

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2,578

Other trading activities 33,981
Total 36,559

EXPENDITURE ON
Raising funds 40,977


NET INCOME/(EXPENDITURE) (4,418 )


RECONCILIATION OF FUNDS
Total funds brought forward 15,644

TOTAL FUNDS CARRIED FORWARD 11,226

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors - 2,630
Other debtors - 710
- 3,340


SUGDEN ROAD SPORTS TRUST

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Other creditors 281 -

8. MOVEMENT IN FUNDS
Net
movement At
At 1.9.22 in funds 31.8.23
£    £    £   
Unrestricted funds
General fund 11,226 8,441 19,667

TOTAL FUNDS 11,226 8,441 19,667

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 21,163 (12,722 ) 8,441

TOTAL FUNDS 21,163 (12,722 ) 8,441


Comparatives for movement in funds

Net
movement At
At 1.9.21 in funds 31.8.22
£    £    £   
Unrestricted funds
General fund 15,644 (4,418 ) 11,226

TOTAL FUNDS 15,644 (4,418 ) 11,226

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 36,559 (40,977 ) (4,418 )

TOTAL FUNDS 36,559 (40,977 ) (4,418 )

SUGDEN ROAD SPORTS TRUST

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


8. MOVEMENT IN FUNDS - continued

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

Net
movement At
At 1.9.21 in funds 31.8.23
£    £    £   
Unrestricted funds
General fund 15,644 4,023 19,667

TOTAL FUNDS 15,644 4,023 19,667

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 57,722 (53,699 ) 4,023

TOTAL FUNDS 57,722 (53,699 ) 4,023

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2023.

10. SHARE CAPITAL

The company has no share capital, but is limited by guarantee. The liability of each member is limited to £1.