IRIS Accounts Production v24.1.9.2 Other Company accounts True false Pounds 1.3.23 29.2.24 29.2.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC1760172023-02-28SC1760172024-02-29SC1760172023-03-012024-02-29SC1760172022-02-28SC1760172022-03-012023-02-28SC1760172023-02-28SC176017ns0:CharitableCompanyLimitedByGuarantee2023-03-012024-02-29SC176017ns15:PoundSterling2023-03-012024-02-29SC176017ns11:FRS1022023-03-012024-02-29SC176017ns11:IndependentExaminationCharity2023-03-012024-02-29SC176017ns11:SmallCompaniesRegimeForAccounts2023-03-012024-02-29SC176017ns11:FullAccounts2023-03-012024-02-29SC176017ns11:CharitiesSORP2023-03-012024-02-29SC176017ns16:EnglandWales2023-03-012024-02-29SC176017ns11:RegisteredOffice2023-03-012024-02-29SC176017ns0:Trustee12023-03-012024-02-29SC176017ns0:Trustee22023-03-012024-02-29SC176017ns0:Trustee32023-03-012024-02-29SC176017ns0:Trustee42023-03-012024-02-29SC176017ns0:Trustee52023-03-012024-02-29SC176017ns0:Trustee62023-03-012024-02-29SC176017ns0:Trustee72023-03-012024-02-29SC176017ns11:CompanySecretary12023-03-012024-02-29SC176017ns10:WithinOneYear2024-02-29SC176017ns10:WithinOneYear2023-02-28SC176017ns0:TotalUnrestrictedFunds2024-02-29SC17601722023-03-012024-02-29
REGISTERED COMPANY NUMBER: SC176017 (Scotland)
REGISTERED CHARITY NUMBER: SC017888














Report of the Trustees and

Unaudited Financial Statements For The Year Ended 29 February 2024

for

Give Them A Sporting Chance

Give Them A Sporting Chance






Contents of the Financial Statements
For The Year Ended 29 February 2024




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5

Notes to the Financial Statements 6 to 9

Give Them A Sporting Chance (Registered number: SC176017)

Report of the Trustees
For The Year Ended 29 February 2024


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 29 February 2024. 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
The Charity's objectives are to give the disabled persons and carers of all ages an opportunity to turn their sporting and recreational dreams into reality. The charity continues to fund all Sporting Chances, where possible the charity utilises the board resources to obtain gifts in kind to ensure that the funds go further.

ACHIEVEMENT AND PERFORMANCE
The charity's performance continues to improve following the difficult times of the pandemic and there has been significant progress on the creation and delivery of sporting chances. Fundraising has continued with significant donations received in the period from the Super Skills event held by the Mike Tindall Charity challenge and proceeds from a successful Atlantic row attempt.

During the period five Sporting Chances were delivered with deposits and plans for a further two for future years:

The five delivered chances were supporting the Football4Impact project for underprivileged London students to visit Switzerland to play football while learning life skills; funding sailing qualifications for young people of the Ukrainian Scouting Organisation in Great Britain following the invasion of the Ukraine; sending a former Royal Protection Officer with limited life, and carer, to The Open Golf Championship; providing a climbing wall for thirty young and vulnerable people at a camp run by Starfish CapCity Camp Cardiff and support for the Grimsby Town Football in the Community under sixteens disability team.

FINANCIAL REVIEW
Income received in the year amounted to £24,666 (2023 - £25,083).

Total expenditure amounted to £38,888 (2023 - £19,062). As is standard practice for the Charity, we minimised the actual expenditure on Sporting Chances and fundraising events, trying to get deals on hotels, hospitality, transport and where possible, gifts in kind.

Unrestricted cash reserves of £48,488 (2023 - £62,710) available at 29th February 2024 will allow our Sporting Chance plans for the next financial year and beyond to be planned and implemented.

FUTURE PLANS
As with all organisations in this sector the coming year will continue to fundraise to ensure the opportunity to create sporting chances going forward can be achieved. With the additional funds received in this year the focus will be on providing Sporting Chances and nominations are currently being sought.

There are several current sporting chances in planning and delivery including Euro Disney visits for both a stroke victim from the north east and a vulnerable parent and child from Jersey along with a lodge stay in Northern Ireland as a respite holiday for a disabled child and family. The charity continues to be proactive in seeking out and encouraging nominations for Sporting Chances with several proposed from the hospital and care sector in the UK.

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.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC176017 (Scotland)

Registered Charity number
SC017888

Give Them A Sporting Chance (Registered number: SC176017)

Report of the Trustees
For The Year Ended 29 February 2024

Registered office
The Steadings
Milton Brae
Miltonduff
Moray
IV30 3TL

Trustees
B C Goss
I D Huggett
W A D Macphail
C E Martell
L C Muncaster
E R Newnham
Ms E M Wilson

Company Secretary
B C Goss

Independent Examiner
Alan Long FCA
Cathedral Accountancy
4 North Guildry Street
Elgin
Moray
IV30 1JR

Bankers
CAF Bank Limited
25 Kings Hill
West Malling
ME19 4TA

Approved by order of the board of trustees on 29 July 2024 and signed on its behalf by:





B C Goss - Trustee

Independent Examiner's Report to the Trustees of
Give Them A Sporting Chance

I report on the accounts for the year ended 29 February 2024 set out on pages four to nine.

Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement
In connection with my examination, no matter has come to my attention :

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.








Alan Long FCA
The Institute of Chartered Accountants in England and Wales

Cathedral Accountancy
4 North Guildry Street
Elgin
Moray
IV30 1JR

29 July 2024

Give Them A Sporting Chance

Statement of Financial Activities
For The Year Ended 29 February 2024

29.2.24 28.2.23
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 24,576 25,041

Investment income 2 90 42
Total 24,666 25,083

EXPENDITURE ON
Charitable activities
Sporting Chances 38,033 18,119
Other
855 943
Total 38,888 19,062

NET INCOME/(EXPENDITURE) (14,222 ) 6,021


RECONCILIATION OF FUNDS
Total funds brought forward 62,710 56,689

TOTAL FUNDS CARRIED FORWARD 48,488 62,710

Give Them A Sporting Chance (Registered number: SC176017)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Debtors 5 - 5,000
Cash at bank 49,478 58,655
49,478 63,655

CREDITORS
Amounts falling due within one year 6 (990 ) (945 )

NET CURRENT ASSETS 48,488 62,710

TOTAL ASSETS LESS CURRENT
LIABILITIES

48,488

62,710

NET ASSETS 48,488 62,710
FUNDS 7
Unrestricted funds 48,488 62,710
TOTAL FUNDS 48,488 62,710

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 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 29 July 2024 and were signed on its behalf by:





B C Goss - Trustee

Give Them A Sporting Chance

Notes to the Financial Statements
For The Year Ended 29 February 2024

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.

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. INVESTMENT INCOME
29.2.24 28.2.23
£    £   
Deposit account interest 90 42

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 29 February 2024 nor for the year ended 28 February 2023.


Give Them A Sporting Chance

Notes to the Financial Statements - continued
For The Year Ended 29 February 2024

3. TRUSTEES' REMUNERATION AND BENEFITS - continued

Trustees' expenses

During the year the charity reimbursed expenses totalling £1,950 (2023 - £2,102) to trustees.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricte
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 25,041

Investment income 42
Total 25,083

EXPENDITURE ON
Charitable activities
Sporting Chances 18,119
Other
943
Total 19,062

NET INCOME 6,021


RECONCILIATION OF FUNDS
Total funds brought forward 56,689

TOTAL FUNDS CARRIED FORWARD 62,710

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors - 5,000


Give Them A Sporting Chance

Notes to the Financial Statements - continued
For The Year Ended 29 February 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Accrued expenses 990 945

7. MOVEMENT IN FUNDS
Net
movement At
At 1.3.23 in funds 29.2.24
£    £    £   
Unrestricted funds
General fund 62,710 (14,222 ) 48,488

TOTAL FUNDS 62,710 (14,222 ) 48,488

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 24,666 (38,888 ) (14,222 )

TOTAL FUNDS 24,666 (38,888 ) (14,222 )


Comparatives for movement in funds

Net
movement At
At 1.3.22 in funds 28.2.23
£    £    £   
Unrestricted funds
General fund 56,689 6,021 62,710

TOTAL FUNDS 56,689 6,021 62,710

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 25,083 (19,062 ) 6,021

TOTAL FUNDS 25,083 (19,062 ) 6,021

Give Them A Sporting Chance

Notes to the Financial Statements - continued
For The Year Ended 29 February 2024

7. MOVEMENT IN FUNDS - continued

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

Net
movement At
At 1.3.22 in funds 29.2.24
£    £    £   
Unrestricted funds
General fund 56,689 (8,201 ) 48,488

TOTAL FUNDS 56,689 (8,201 ) 48,488

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 49,749 (57,950 ) (8,201 )

TOTAL FUNDS 49,749 (57,950 ) (8,201 )

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 29 February 2024.