Company registration number 08199521 (England and Wales)
BOCCIA INTERNATIONAL SPORTS FEDERATION LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BOCCIA INTERNATIONAL SPORTS FEDERATION LIMITED
CONTENTS
Page
President's report
1 - 4
Balance sheet
5
Notes to the financial statements
6 - 9
BOCCIA INTERNATIONAL SPORTS FEDERATION LIMITED
PRESIDENT'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

Dear Friends,

 

It is our pleasure to report to our Members on your International Federation’s activities for the period 1 January 2025 to 31 December 2025.

Strategic Plan 2023 – 2028

 

Throughout 2025, World Boccia continued to deliver against the vision and objectives of its Strategic Plan 2023–2028. Progress was made across all four strategic pillars: Growth, Sustainability, Excellence, and Good Governance.

Strategic Pillars

 

Growth - We continued to expand membership and take boccia into new geographical areas, while also supporting grassroots development in schools and community settings. During 2025, we saw further progress in Africa and the Caribbean, alongside development activity in South America and Central Asia.

Sustainability - We continued to strengthen the people, structures, and resources required to support a growing competition calendar. This included ongoing work with our sustainability partner, KPMG Australia, and continued development of our Sustainability Strategy ahead of its planned release in 2026.

Excellence - We remained focused on excellence in competition delivery, event presentation, and high-performance opportunities for athletes. In 2025, World Boccia delivered 19 competitions and continued to work closely with Host Organising Committees to maintain high standards across an expanded programme. We also managed the bids process for the 2027 competition programme and for the 2030 World Championships, with a decision expected in early 2027.

Good Governance - During 2025, we continued our review of governance arrangements, strengthened safeguarding procedures, begun the process for the recruitment of a new Chief Medical Officer, and maintained regular consultation with members through regional meetings. This work culminated in important decisions at the July 2025 Extraordinary General Assembly, including the realignment of future General Assemblies with the World Championships and Paralympic Games cycles. We also began comprehensive reviews of the Articles of Association and By-Laws, both scheduled for completion in 2026.

Quarterly Regional Members’ meetings continued to play an important role in reporting progress, highlighting strategic priorities, and ensuring the plan remains relevant to the needs of the sport and its membership. In 2025, these meetings were held in March, July, October, and December.

International Relationships

 

International Paralympic Committee (IPC) - The President and Chief Executive Officer represented World Boccia at the 2025 IPC General Assembly in September. Our relationship with the IPC remains strong, and we continue to value the collaboration and support of its leadership and staff. World Boccia was also represented at the IPC Open Days.

Work also continued with the IPC and the Brisbane 2032 Host Organising Committee as preparations advanced for the Paralympic Games.

Association of Paralympic Sports Organisations (APSO) - The President and Chief Executive Officer also represented World Boccia at the 2025 APSO General Assembly in Seoul, held immediately before the IPC General Assembly. During the year, World Boccia played a prominent role in supporting APSO’s first strategic plan.

 

Competition Programme

 

World Boccia delivered its busiest ever competition programme in 2025, with sanctioned events staged across all four regions. The calendar combined established competitions with new opportunities that strengthened development pathways and youth participation.

A total of 19 sanctioned events were delivered during the year, representing the largest programme ever staged by World Boccia. The schedule included events hosted by experienced and emerging Host Organising Committees, including our first event in Central Asia in Kazakhstan. The Regional Youth Para Games were particularly encouraging, with strong participation and the emergence of athletes from countries not previously represented at World Boccia events.

BOCCIA INTERNATIONAL SPORTS FEDERATION LIMITED
PRESIDENT'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

We were also pleased to see continued progress in Africa, with two competitions held in Cairo, Egypt, and a welcome return to international competition in Australia through a World Boccia Challenger event in Canberra—the country’s first international boccia competition in 13 years.

We extend our sincere thanks to Dominique Tremblay, Gustavo Alvarim, Dr Ilona Berry, our Host Organising Committees, Technical Delegates, referees, classifiers, volunteers, and corporate partner Gerflor for making this outstanding programme possible. We also congratulate all member nations whose athletes represented their countries with distinction both on and off the field of play.

Major Events Preparation

 

World Boccia Championships Seoul 2026 - Preparation continued throughout 2025 for the World Boccia Championships 2026, the pinnacle event of the current quadrennial. We thank the Korean Boccia Federation for its diligence and commitment under the leadership of its President, Mr Kang.

Competition Broadcast Plan - We continued to work with trusted partners Reddentes Sports and QTV to develop our broadcast strategy. Progress was also made with the 2026 World Championships Host Organising Committee to integrate broadcast planning into event delivery.

Los Angeles 2028 Paralympic Games - We continued to work with LA28 to support the best possible experience for teams and workforce at the Games. A first site visit to the host city resulted in an agreed schedule confirming that boccia will begin on Day -1, before the Opening Ceremony, creating significant opportunities for visibility, marketing, and engagement.

The continued growth of our competition programme reflects the commitment of our member nations and the strength of our partnerships with Host Organising Committees, officials, and volunteers. Their contribution remains central to the quality and reach of our events.

 

Technology

 

Throughout the current cycle, World Boccia continued to develop and deploy the Boccia Competition Management System (BCMS), which supports seeding, draws, timing, results, and real-time competition information across sanctioned events.

We thank our technology partner Rocca for its continued support in developing the platform. During 2025, BCMS supported a busy events calendar, reduced administrative workload for members, and continued to evolve through close day-to-day collaboration between the World Boccia team and Rocca.

World Boccia has continued to modernise and promote its social media platforms, including the creation of a TikTok account.

 

Safeguarding and Policy Development

 

Safeguarding - During 2025, World Boccia updated and extended its safeguarding policies and procedures and increased the focus placed on safeguarding across the membership. We are now ready to begin an open recruitment process for the first Safeguarding Committee in 2026.

Policy on transgender athletes - In 2025, the Board agreed to begin a formal process to determine policy on transgender athletes within the international boccia programme. Independent consultancy Carbmill Consulting was appointed to lead this process, which will continue in 2026.

 

Committees

 

Our committees continue to play a vital role in keeping the sport current, relevant, and focused on the needs of athletes. Key areas of work during 2025 included the following:

 

BOCCIA INTERNATIONAL SPORTS FEDERATION LIMITED
PRESIDENT'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -

 

Partners

 

We extend our sincere thanks to the partners who continue to support the mission of World Boccia, including Hogan Lovells International LLP, Giant Arc, Gerflor, Fairfax Financial Management Limited, UHY Hacker Young, Towergate, and Korea Autech Carrier.

We also thank our sports and leisurewear partner, Tarw Sports, which in 2025 delivered referee performance kit to 19 destinations worldwide with impressive efficiency.

 

Our People

 

World Boccia’s progress depends on the dedication, expertise, and goodwill of a wide network of people who support the sport throughout the year.

We recognise the work of our Executive Team, led by Chief Executive Officer Paul Trayner, together with Dr Ilona Berry, Dominique Tremblay, and Gustavo Alvarim, whose efforts have been central to delivering our strategic objectives and supporting our members throughout 2025.

We also thank our media consultant, Graham Thomas, whose work has continued to strengthen the profile of boccia and support the delivery of our communications strategy.

Our thanks also go to our Board members for their commitment to governance and strategic leadership, and for the time they give to competitions, committee work, and Board meetings.

We are equally grateful to our Honorary Vice Presidents, Mr David Hadfield OBE, and Professor Joaquim Viegas, and to our Advisory Board members, Mr Martin Lam and Mr Sunghee Kang, for the counsel and expertise they provide on important matters.

 

 

 

BOCCIA INTERNATIONAL SPORTS FEDERATION LIMITED
PRESIDENT'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -

Finally, we pay tribute to our volunteers, committee chairs and members, technical officials, classifiers, development team, Athletes Committee, Medical Commission, and member organisations with their staff and support teams. Their contribution is essential to the growth of boccia worldwide and to the continued development of athlete, official, and infrastructure pathways.

 

Conclusion

 

In summary, 2025 was a year of significant progress for World Boccia. Across governance, competition, technology, safeguarding, and development, we strengthened the foundations of the sport while continuing to expand opportunities for athletes, officials, and members in every region.

These achievements were made possible by the commitment and collaboration of our members, athletes, volunteers, officials, committees, partners, and staff. Their professionalism and shared belief in the future of boccia continue to strengthen our global community.

As we move into 2026, World Boccia does so with confidence, ambition, and clear purpose. Building on the momentum of this year, we remain committed to delivering excellence, supporting our membership, and shaping an even stronger future for the sport worldwide.

 

With kind regards
Mr J H Morgan OBE
President
31 July 2026
BOCCIA INTERNATIONAL SPORTS FEDERATION LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 5 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
18,310
36,619
Tangible assets
4
274
678
18,584
37,297
Current assets
Stocks
10,074
9,606
Debtors
5
63,366
119,439
Cash at bank and in hand
287,068
201,865
360,508
330,910
Creditors: amounts falling due within one year
6
(108,988)
(90,666)
Net current assets
251,520
240,244
Net assets
270,104
277,541
Reserves
Income and expenditure account
270,104
277,541
Members' funds
270,104
277,541

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered 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 31 July 2026 and are signed on its behalf by:
Mr J H Morgan OBE
Director
Company registration number 08199521 (England and Wales)
BOCCIA INTERNATIONAL SPORTS FEDERATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
1
Accounting policies
Company information

Boccia International Sports Federation Limited is a Company limited by guarantee registered in England and Wales. The registered office is 101 New Cavendish Street, London, W1W 6XH.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

 

Expenses include VAT where applicable as the company cannot reclaim it.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated 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:

Software
Straight line over 30 months
Development costs
Straight line over 5 years
1.5
Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

Depreciation 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:

Computers Equipment
50% Straight line
1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

BOCCIA INTERNATIONAL SPORTS FEDERATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 7 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.8
Taxation

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

The company is not carrying on a business for the purposes of making a profit and is therefore exempt from corporation tax.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

BOCCIA INTERNATIONAL SPORTS FEDERATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
10
3
Intangible fixed assets
Software
Development costs
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
32,800
91,548
124,348
Amortisation and impairment
At 1 January 2025
32,800
54,929
87,729
Amortisation charged for the year
-
0
18,309
18,309
At 31 December 2025
32,800
73,238
106,038
Carrying amount
At 31 December 2025
-
0
18,310
18,310
At 31 December 2024
-
0
36,619
36,619
4
Tangible fixed assets
Computers Equipment
£
Cost
At 1 January 2025 and 31 December 2025
4,556
Depreciation and impairment
At 1 January 2025
3,878
Depreciation charged in the year
404
At 31 December 2025
4,282
Carrying amount
At 31 December 2025
274
At 31 December 2024
678
BOCCIA INTERNATIONAL SPORTS FEDERATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
53,363
83,838
Other debtors
10,003
35,601
63,366
119,439
6
Creditors: amounts falling due within one year
2025
2024
£
£
Deferred income
60,733
62,300
Other creditors
37,381
1,019
Accruals
10,874
27,347
108,988
90,666
7
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

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