Charity Registration Number 1016248
IN THE GAME
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
IN THE GAME
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Richard Bevan OBE |
|---|---|
| Sir Alex Ferguson CBE | |
| Lindsay Gordon | |
| Registered Charity Number | 1016248 |
| Principal Office | St George’s Park |
| Newborough Road | |
| Needwood | |
| Burton upon Trent | |
| DE13 9PD | |
| Bankers | Barclays Bank UK PLC |
| Leicester | |
| LE87 2BB | |
| Independent Examiners | Dyke Yaxley Limited |
| 1 Brassey Road | |
| Old Potts Way | |
| Shrewsbury | |
| Shropshire | |
| SY3 7FA |
IN THE GAME
CONTENTS
| Page | |
|---|---|
| Trustees’ report | 1 - 3 |
| Independent examiner’s report | 4 |
| Statement of financial activities | 5 |
| Balance Sheet | 6 |
| Notes to the financial statements | 7 - 13 |
IN THE GAME TRUSTEES’ REPORT
FOR THE YEAR ENDED 30 JUNE 2024
The Trustees present their report and financial statements for the year ended 30 June 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s Trust Deed, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)”.
Objectives and activities
The objects of the charity are as follows:
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To promote the community activities of the League Managers Association, with past and present members working on community football coaching projects for the benefit of children and young people, including those with disabilities and special needs, and to work with other charitable organisations and voluntary bodies in order to promote such activities and projects.
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To advance education and personal development opportunities for all past and present members.
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To support financially and otherwise, necessitous past and present members and the necessitous wives, widows, children or dependents of past or present members.
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To promote the game of football generally to children and adults as a healthy recreational sport.
There has been no change in the charity’s objects during the year.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
During the year ended 30 June 2024 the charity received income from fundraising and donations of £84,197 (2023: £59,729) and £1,119 (2023: £358) from investment income. After the deduction of expenditure £80,159 (2023: £88,961) this gave rise to a net surplus for the year of £5,157 (2023: deficit £28,874). Total reserves as at 30 June 2024 were £67,788 (2023: £62,631).
The Board of Trustees regularly review fundraising to ascertain if the current fundraising model is sustainable and if it has potential for growth.
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TRUSTEES’ REPORT
IN THE GAME
FOR THE YEAR ENDED 30 JUNE 2024
Financial Review
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level at least equivalent to between three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. At the 30 June 2024 unrestricted funds totalled £67,788 (2023: £62,631). See the Statement of Financial Activities for the details of the financial results for this year and the prior year.
The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, Governance and Management
In The Game is governed by a Trust Deed dated 30 December 1992 as amended by Deed dated 1 December 2008 and as amended by Resolution dated 12 May 2015. The charity is registered with the Charities Commission for England and Wales, registration number 1016248.
The Trustees who served during the year and up to the date of signature of the financial statements were: Mr R Bevan OBE
Sir A Ferguson CBE Miss L Gordon
Mr H Wilkinson OBE (resigned 21/05/2024)
None of the Trustees has any beneficial interest in the charity.
New Trustees are appointed by the existing Trustees. The Trust Deed provides for four Trustees; Chairman, Chief Executive, Secretary and a member (as nominated by the Chairman) of the League Managers Association.
The Board of Trustees meet as required to receive reports from fundraisers, individual cases requiring support and to consider the management accounts. The overall strategy of the charity is decided at these meetings.
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IN THE GAME
TRUSTEES’ REPORT
FOR THE YEAR ENDED 30 JUNE 2024
In planning the charity’s activities, the Trustees have paid due regard to the Charity Commission’s guidance on public benefit.
The Trustees’ report has been approved by the Board of Trustees and is signed on their behalf by:
Richard Bevan OBE
Trustee
25 April 2025
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INDEPENDENT EXAMINER’S REPORT
TO THE TRUSTEES OF IN THE GAME
IN THE GAME
I report to the charity trustees on my examination of the accounts of the charity for the year ended 30 June 2024 which are set out on pages 5 to 13.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
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A ulignt
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Audrey Williams FCCA
Dyke Yaxley 1 Brassey Road Old Potts Way Shrewsbury Shropshire SY3 7FA
Dated: ……………. 25 April 2025
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IN THE GAME
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2024
| Notes Income from: Donations 2 Investment income 3 Total income Expenditure on: Raising funds 4 Charitable activities 5 Net income for the year/ Net movement in funds Fund balances at 1 July 2023 Fund balances at 30 June 2024 |
Unrestricted Total Funds Funds 2024 2024 £ £ 84,197 84,197 1,119 1,119 85,316 85,316 209 209 79,950 79,950 80,159 80,159 5,157 5,157 62,631 62,631 67,788 67,788 |
Unrestricted Total Funds Funds 2023 2023 £ £ 59,729 59,729 358 358 |
|---|---|---|
| 60,087 60,087 |
||
| 4,923 4,923 84,038 84,038 |
||
| 88,961 88,961 |
||
| (28,874) (28,874) 91,505 91,505 |
||
| 62,631 62,631 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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IN THE GAME
BALANCE SHEET
AS AT 30 JUNE 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Current assets | |||||
| Debtors | 11 | - | 1,702 | ||
| Cash at bank and in hand | 115,594 | 85,187 | |||
| 115,594 | 86,889 | ||||
| Creditors: amounts falling due within | |||||
| one year | 12 | (47,806) | (24,258) | ||
| Net current assets | 67,788 | 67,788 | 62,631 | ||
| Total assets less current liabilities | 67,788 | 67,788 | 62,631 | ||
| Income funds | |||||
| Unrestricted funds | 67,788 | 67,788 | 62,631 | ||
| 67,788 | 67,788 | 62,631 |
The financial statements were approved by the Trustees on April 2025. 25
Richard Bevan OBE Trustee
6
IN THE GAME
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
1 Accounting policies
Charity information
In The Game is an unincorporated charity, registered with the Charities Commission in England and Wales (number 1016248), constituted under a Trust Deed. The registered office of the charity is St George’s Park, Newborough Road, Needwood, Burton upon Trent, DE13 9PD.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, unless otherwise stated in the relevant accounting policy note(s). The principal accounting policies adopted are set out below.
1.2 Going Concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable Funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Trust’s work.
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
IN THE GAME
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or Deeds of covenant is recognised at the time of the donation.
Turnover is measured at the fair value of the consideration received or receivable and represents
amounts receivable for goods and services provided in the normal course of business.
1.5 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.6 Financial instruments
The charity 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 Charity’s balance sheet when the Charity 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.
1.7 Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
1.8 Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
IN THE GAME
| 2 Donations and legacies Donations and gifts 3 Income from investments Interest receivable 4 Expenditure on raising funds Fundraising and publicity Staging fundraising events |
Unrestricted Unrestricted Funds Funds 2024 2023 £ £ 84,197 59,729 Unrestricted Unrestricted funds funds 2024 2023 £ £ 1,119 358 Unrestricted Unrestricted funds funds 2024 2023 £ £ 209 4,923 |
|---|---|
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IN THE GAME
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
| 5 | Expenditure on charitable activities | |||
|---|---|---|---|---|
| Charitable | Charitable | |||
| expenditure | expenditure | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Donations | 35,000 | 30,000 | ||
| Grant funding of activities (see note 6) | 37,941 | 45,631 | ||
| Welfare Programme: | ||||
| Remuneration and consultancy fees | 2,500 | 5,000 | ||
| Professional fees | 1,372 | 475 | ||
| Bank charges | 1,202 | 681 | ||
| Share of governance costs (see note 7) | 1,935 | 2,251 | ||
| Analysis by fund: unrestricted funds | 79,950 | 84,038 | ||
| 6 | Grants payable | Charitable | Charitable | |
| expenditure | expenditure | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Grants to institutions: | ||||
| Institute of Football Management and Administration | - | 965 | ||
| Special Olympics GB | - | 20,000 | ||
| Grants to individuals: | ||||
| Unrestricted funds | 37,941 | 24,666 | ||
| Restricted funds | - | - | ||
| 37,941 | 45,631 |
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IN THE GAME
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
| 7 | Support costs | Governance | Governance |
|---|---|---|---|
| costs | costs | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Independent examiner’s fee | 1,900 | 1,816 | |
| Incidental | 35 | 35 | |
| Affinity and promotion | - | 400 | |
| 1,935 | 2,251 | ||
| Analysed between | |||
| Charitable activities | 1,935 | 2,251 | |
| 8 | Net movement in funds | 2024 | 2023 |
| £ | £ | ||
| The new movement in funds is stated after charging/(crediting): | |||
| Fee payable for the independent examination of the charity’s | |||
| financial statements | 1,900 | 1,816 |
9 Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2023: None).
10 Employees
There were no employees during the year (2023: None).
No employees received employee benefits (excluding employer pension costs) for the year of more than £60,000 (2023: None).
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IN THE GAME
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
| 11 Debtors Amounts falling due within one year: Other debtors 12 Creditors: amounts falling due within one year Trade creditors Other creditors Accruals and deferred income |
2024 £ - - 2024 £ 20,401 19,500 7,905 47,806 |
2023 £ 1,702 |
|
|---|---|---|---|
| 1,702 | |||
| 2023 £ - 7,500 16,758 |
|||
| 24,258 |
13 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| General funds Previous year General funds |
At 1 July 2023 Incoming resources Resources expended At 30 June 2024 £ £ £ £ 62,631 85,316 (80,159) 67,788 |
|---|---|
| At 1 July 2022 Incoming resources Resources expended At 30 June 2023 £ £ £ £ 91,505 60,087 (88,961) 62,631 |
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IN THE GAME NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
14 Related party transactions
The charity’s Trustees are officers of the League Managers Association, with LMA Management Limited and LMA New Media Limited being wholly owned subsidiaries of the League Managers Association. During the year the charity entered in the following transactions with related parties:
Donations received include a donation of £281 (2023: £nil) from the League Managers Association, £23,000 (2023: £23,000) from LMA New Media Limited and £2,250 (2023: £nil) from LMA Management Limited.
During the year the following donations were collected on behalf of In The Game:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| League Managers Association | 15,000 | - |
| LMA Management Limited | 4,626 | 3,000 |
| LMA New Media Limited | - | - |
During the year the League Managers Association, LMA Management Limited and LMA New Media Limited incurred costs in respect of In The Game. The total amounts recharged to In The Game in the year by the League Managers Association amounted to £4,166 (2023: £nil), the total amount recharged by LMA Management Limited amounted to £3,517 (2023: £4,116) and the total amount recharged by LMA New Media Limited amounted to £19,790 (2023: £18,224).
The following amounts were outstanding at the reporting end date:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Debtors | ||
| LMA New Media Limited | - | 1,702 |
| Creditors | ||
| LMA Management Limited | 2,822 | 2,054 |
| LMA New Media Limited | 17,250 | 9,302 |
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