```
REGISTERED CHARITY NUMBER: 1063762
```
## **`Trustees' Report and`**
```
Unaudited Financial Statements for the Year Ended 31 May 2025
```
```
for
```
```
Harvesters Football Club
```
```
Gravita Essex Limited
Chartered Certified Accountants
Treviot House
186-192 High Road
Ilford
Essex
IG1 1LR
```
```
Harvesters Football Club
```
|**`Contents of the Financial Statements`**||||
|---|---|---|---|
|**`for the Year Ended 31 May 2025`**||||
|||**`Page`**||
|**`Trustees' Report`**|`1`|`to`|`3`|
|**`Independent Examiner's Report`**||`4`||
|**`Statement of Financial Activities`**||`5`||
|**`Balance Sheet`**||`6`||
|**`Notes to the Financial Statements`**|`7`|`to`|`11`|
|**`Detailed Statement of Financial Activities`**|`12`|`to`|`13`|
```
Harvesters Football Club
```
## **`Trustees' Report for the Year Ended 31 May 2025`**
```
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31May2025.Thetrustees have
adoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheir accountsin accordancewith the FinancialReportingStandardapplicablein the UK and Republicof Ireland(FRS 102)
(effective 1 January 2019).
```
```
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31May2025.Thetrustees have
adoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
```
```
Thisyear,theclubcontinuedtodeliverafullcalendaroffootballingandcommunityactivities.Whiletheyearpresented financial
andoperationalchallenges,significantprogresswasmadeinmaintainingandimprovingclubfacilities,ensuringthelong term
sustainabilityoftheclubforitsmembersandthewidercommunity.Keyinvestmentsincludedimprovementstopitches,the all
weather surface and car parking facilities.
```
```
Lookingahead,theclubremainscommittedtobroadeningitsreachthroughinclusivityfocusedfootballinitiatives.These efforts
aimtoensurethatplayersofallabilities,backgrounds,andcommunitiesfeelwelcomeandhavetheopportunityto participate,
further strengthening our position as a hub for grassroots football and community connection.
```
```
Fromafinancialperspective,theyearwaschallenging,withincomebelowbudgetandexpenditureabove expectations.
Subscriptionincomeremainedtheclub'sprimarysourceofrevenue,althoughoverallreceiptswerelowerthanforecast. Cost
pressuresweredrivenbyhigherfootballoperations,equipment,andfacilitiesexpenditure,muchofwhichrepresented planned
investmentintheclub'sinfrastructure.Despitereportinganoperationallossfortheyear,theclubcontinuestomaintain prudent
reserves and remains in a stable financial position.
```
```
The trusteesbelievethat these investments,althoughimpactingshort term results,will supportthe long term deliveryof the club's
charitableobjectives.Thetrusteescontinuetoreviewopportunitiestodiversifyincomestreams,includingsponsorship and
fundraising, while carefully managing costs in the context of ongoing inflationary pressures.
```
```
Theclubcontinuesto flourishas a keycommunityasseton the eastsideofSt Albans,supportinghundredsofplayersacross boys'
andgirls'football.Thetrusteeswouldliketothankthemanyparents,volunteers,coaches,andcommitteememberswhose time
and commitment underpin the success and sustainability of Harvesters Football Club.
```
## **`OBJECTIVES AND ACTIVITIES`**
## **`Objectives and aims`**
```
Thecharity'sobjectivesshallbetoprovidefacilities,promotethegameofAssociationFootball,toarrangematchesand social
activities for its members, and community participation in the same.
```
```
The club is determinedto providefootballdevelopmentfor all. We believewe play a key role in the localcommunityand providing
excellentcoachingandtheopportunitytoplaycompetitivematchesirrespectiveofgender,abilityorbackgroundis vitally
important to meet our social responsibilities and to the future growth and success of the club.
```
## **`ACHIEVEMENTS AND PERFORMANCE`**
## **`Charitable activities`**
```
Over the past year, the charitydelivereda range of footballactivitiesthat engaged diverse members of the local communityin both
physicalandsocialpursuits.Theseinitiatives,nowembeddedinourregularoperations,continuetoplayavitalrolein promoting
communitywell-being.Lookingtothefuture,weareexcitedtofurtherexpandourofferingsbyintroducinginclusive football
initiatives.Theseprogramswillaimtoensurethatindividualsofallabilitiesandbackgroundscanparticipate,aligningwith our
commitment to making football accessible to everyone in our community.
```
```
Soccerschoolswererunduringholidayperiodsattractingattendancefromlocalyoungsterswhohadtheopportunityto improve
their football skills by working with the club's qualified coaching team.
```
```
Page 1
```
```
Harvesters Football Club
```
## **`Trustees' Report for the Year Ended 31 May 2025`**
## **`FINANCIAL REVIEW`**
## **`Financial Performance`**
```
Fortheyearended31May2025,totalincomeamountedtoapproximately£258,000.Subscriptionincomeremainedthe largest
incomestreamatapproximately£162,000.Othersignificantincomesourcesincludedpitchhire,sponsorship,and fundraising
activities.
```
```
Totalexpenditurefortheyearwasapproximately£300,000.Themostsignificantareasofspendrelatedtofootballoperations, kit
and equipment, and facilities costs.
```
```
This operatingloss was a determinedeffortby the Trusteesto investin the futureof the club,by makingsubstantial commitments
toensurethepitches,facilitiesandinfrastructurearewellmaintainedandfitforthelong-termuseandfutureof Harvesters
Football Club.
```
```
Lookingahead,theTrusteesarefocusedonensuringoperationalsustainability,mitigatingtheimpactofrisingoperational costs,
and managing a sufficient reserve level to enable the club to deliver on its charitable objectives.
```
## **`Reserves policy`**
```
The club manages its reservesto ensure that it can meet its ongoingobligationsand maintainits facilitiesat Smallford.The trustees
aimtoretainsufficientcashtofundassetreplacementasrequiredandtoensurethatunrestrictedreservesdonotfall below
approximately one quarter of annual operating costs.
```
```
Whilereservesreducedduringtheyear,thetrusteesconsiderthelevelofreservestoremainappropriatetosupportthe club's
activities and manage future risks.
```
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Governing document`**
```
Thetrustis a registeredcharity,number1063762,and is constitutedundera constitutionadoptedon 22ndJune1997,updated in
March 2022.
```
## **`Organisational structure`**
```
The numberof trusteesshallbe not less than twobut (unlessotherwisedeterminedby ordinaryresolution)shallnot be subject to
any maximum providedalways HarvestersFootballClub (or any successorbody) shall be entitled to nominatethe number of people
specified opposite its name to be trustees.
```
## **`Induction and training of new trustees`**
```
The trustee responsiblefor compliancebriefs new trustees on their legal obligationsunder charityand companylaw; the content of
the Memorandumand Articles of Association;the decisionmaking processes;the business plan and recent financialperformance of
thecharity.Trusteesareencouragedtoattendappropriateexternaltrainingeventswherethesewillfacilitatetheundertaking of
their role.
```
## **`Risk management`**
```
Thetrusteeshavea dutyto identifyand reviewthe risksto whichthe charityis exposedand to ensureappropriatecontrolsare in
place to provide reasonable assurance against fraud and error.
```
## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
## **`Registered Charity number`**
```
1063762
```
## **`Principal address`**
```
c/o J. Holmes, Finance Officer
13 Oakhill Drive
Welwyn
Hertfordshire
AL6 9NW
```
## **`Trustees`**
```
M Kelly
A D Parker
D Ede Trustee
S Jacobs Trustee
A Cooper
```
```
Page 2
```
```
Harvesters Football Club
```
## **`Trustees' Report for the Year Ended 31 May 2025`**
## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
## **`Independent Examiner`**
```
Gravita Essex Limited
Chartered Certified Accountants
Treviot House
186-192 High Road
Ilford
Essex
IG1 1LR
```
```
Approved by order of the board of trustees on 12 March 2026 and signed on its behalf by:
```
```
M Kelly - Trustee
```
```
Page 3
```
## **`Independent Examiner's Report to the Trustees of Harvesters Football Club`**
## **`Independent examiner's report to the trustees of Harvesters Football Club`**
```
IreporttothecharitytrusteesonmyexaminationoftheaccountsofHarvestersFootballClub(theTrust)fortheyear ended
31 May 2025.
```
## **`Responsibilities and basis of report`**
```
As the charitytrusteesof the Trust you are responsiblefor the preparationof the accountsin accordancewith the requirements of
the Charities Act 2011 ('the Act').
```
```
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActandincarryingout my
examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
```
## **`Independent examiner's statement`**
```
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:
```
`1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or`
`2. the accounts do not accord with those records; or`
`3. 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 concernsand have come across no other matters in connectionwith the examinationto which attentionshould be drawn
in this report in order to enable a proper understanding of the accounts to be reached.
```
```
Jay Gandesha FCCA
```
```
Gravita Essex Limited
Chartered Certified Accountants
Treviot House
186-192 High Road
Ilford
Essex
IG1 1LR
```
```
13 March 2026
```
```
Page 4
```
## **`Harvesters Football Club`**
## **`Statement of Financial Activities for the Year Ended 31 May 2025`**
|**`Unrestricted`**
**`Restricted`**
**`funds`**
**`fund`**
**`Notes`**
**`£`**
**`£`**
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`203,959`
`(2,064)`
`Other trading activities`
`2`
`40,951`
`-`
`Investment income`
`3`
`1,032`
`315`
**`Total`**
`245,942`
`(1,749)`
**`EXPENDITURE ON`**
**`Charitable activities`**
`Smallford expenses`
`-`
`5,688`
`Other expenditure`
`307,274`
`165`
**`Total`**
`307,274`
`5,853`
**`NET INCOME/(EXPENDITURE)`**
`(61,332)`
`(7,602)`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`271,558`
`47,642`
**`TOTAL FUNDS CARRIED FORWARD`**
`210,226`
`40,040`|**`2025`**
**`Total`**
**`funds`**
**`£`**
`201,895`
`40,951`
`1,347`
`244,193`
`5,688`
`307,439`
`313,127`
`(68,934)`
`319,200`
`250,266`|**`2024`**
**`Total`**
**`funds`**
**`£`**
`210,607`
`32,242`
`1,983`|
|---|---|---|
|||`244,832`|
|||`7,282`
`267,239`|
|||`274,521`|
|||`(29,689)`
`348,889`|
|||`319,200`|
```
The notes form part of these financial statements
```
```
Page 5
```
## **`Harvesters Football Club`**
## **`Balance Sheet 31 May 2025`**
|**`Unrestricted`**
**`Restricted`**
**`funds`**
**`fund`**
**`Notes`**
**`£`**
**`£`**
**`FIXED ASSETS`**
`Tangible assets`
`6`
`118,590`
`10,974`
**`CURRENT ASSETS`**
`Debtors`
`7`
`21,707`
`-`
`Cash at bank and in hand`
`90,467`
`29,066`
`112,174`
`29,066`
**`CREDITORS`**
`Amounts falling due within one year`
`8`
`(20,538)`
`-`
**`NET CURRENT ASSETS`**
`91,636`
`29,066`
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
`210,226`
`40,040`
**`NET ASSETS`**
`210,226`
`40,040`
**`FUNDS`**
`9`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|**`2025`**
**`Total`**
**`funds`**
**`£`**
`129,564`
`21,707`
`119,533`
`141,240`
`(20,538)`
`120,702`
`250,266`
`250,266`
`210,226`
`40,040`
`250,266`|**`2024`**
**`Total`**
**`funds`**
**`£`**
`148,909`
`21,870`
`159,440`|
|---|---|---|
|||`181,310`
`(11,019)`|
|||`170,291`|
|||`319,200`|
|||`319,200`|
|||`271,558`
`47,642`|
|||`319,200`|
```
The financialstatementswere approvedby the Board of Trustees and authorisedfor issue on 12 March 2026 and were signed on its
behalf by:
```
```
M Kelly - Trustee
```
```
The notes form part of these financial statements
```
```
Page 6
```
```
Harvesters Football Club
```
## **`Notes to the Financial Statements for the Year Ended 31 May 2025`**
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsofthecharity,whichisa publicbenefitentityunderFRS102,havebeenpreparedin accordance
withthe CharitiesSORP(FRS102)'Accountingand Reportingby Charities:Statementof RecommendedPractice applicable
to charitiespreparingtheir accountsin accordancewith the FinancialReportingStandardapplicablein the UK and Republic
ofIreland(FRS102)(effective1January2015)',FinancialReportingStandard102'TheFinancialReporting Standard
applicable in the UK and Republic of Ireland' and the Charities Act 2011.
```
## **`Income`**
```
All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds, it is probable
that the income will be received and the amount can be measured reliably.
```
## **`Expenditure`**
```
Liabilitiesare recognisedas expenditureas soon as there is a legal or constructiveobligationcommittingthe charityto that
expenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the
obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under
headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticular headings
they have been allocated to activities on a basis consistent with the use of resources.
```
## **`Tangible fixed assets`**
```
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
```
|`All weather pitch`|`- Straight line over 35 years`|
|---|---|
||`- Straight line over 10 years`|
|`Improvements to premises`|`- Straight line over 20 years`|
|`Plant and machinery`|`- 25% reducing balance`|
## **`Taxation`**
```
The charity is exempt from tax on its charitable activities.
```
## **`Fund accounting`**
```
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
```
```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictions arise
when specified by the donor or when funds are raised for particular restricted purposes.
```
```
The restricted funds are as follows:
```
```
All Weather Pitch was capitalised and being depreciated over the years.
```
## **`2.`**
|**`Mark Lindgren`**
**`All Weather`**
**`Memorial Funds`**
**`Pitch`**
**`Total 2025`**|**`Mark Lindgren`**
**`All Weather`**
**`Memorial Funds`**
**`Pitch`**
**`Total 2025`**||
|---|---|---|
|`Balance at 01 June 2024`
`30,980`
`16,662`
`47,642`|||
|`Donations or Grants received`
`315`
`0`
`315`|||
|`Expenditure`
`(2,229)`
`(5,688)`
`(7,917)`|||
|**`Balance at 31 May 2025`**
`29,066`
`10,974`
`40,040`|||
|**`OTHER TRADING ACTIVITIES`**
`Sponsorships`
`Hire of facilities`|**`2025`**
**`£`**
`12,552`
`28,399`
`40,951`|**`2024`**
**`£`**
`9,274`
`22,968`
`32,242`|
```
continued...
```
```
Page 7
```
```
Harvesters Football Club
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 May 2025`**
## **`3. INVESTMENT INCOME`**
```
Deposit account interest
```
|**`2025`**|**`2024`**|
|---|---|
|**`£`**|**`£`**|
|`1,347`|`1,983`|
## **`4. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31May2025norfortheyear ended
31 May 2024.
```
## **`Trustees' expenses`**
```
There were no trustees' expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024.
```
## **`5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
|**`Unrestricted`**
**`Restricted`**
**`funds`**
**`fund`**
**`£`**
**`£`**
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`212,100`
`(1,493)`
`Other trading activities`
`32,242`
`-`
`Investment income`
`1,618`
`365`
**`Total`**
`245,960`
`(1,128)`
**`EXPENDITURE ON`**
**`Charitable activities`**
`Smallford expenses`
`1,229`
`6,053`
`Other expenditure`
`266,969`
`270`
**`Total`**
`268,198`
`6,323`
**`NET INCOME/(EXPENDITURE)`**
`(22,238)`
`(7,451)`
**`Transfers between funds`**
`614`
`(614)`
**`Net movement in funds`**
`(21,624)`
`(8,065)`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`293,182`
`55,707`
**`TOTAL FUNDS CARRIED FORWARD`**
`271,558`
`47,642`|**`Total`**
**`funds`**
**`£`**
`210,607`
`32,242`
`1,983`|
|---|---|
||`244,832`|
||`7,282`
`267,239`|
||`274,521`|
||`(29,689)`
`-`|
||`(29,689)`
`348,889`|
||`319,200`|
```
continued...
```
```
Page 8
```
```
Harvesters Football Club
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 May 2025`**
## **`6. TANGIBLE FIXED ASSETS`**
|**`Improvements`**
**`All`**
**`to`**
**`Plant and`**
**`weather`**
**`property`**
**`machinery`**
**`pitch`**
**`£`**
**`£`**
**`£`**
**`COST`**
`At 1 June 2024`
`133,670`
`73,339`
`370,069`
`Additions`
`-`
`5,162`
`-`
`At 31 May 2025`
`133,670`
`78,501`
`370,069`
**`DEPRECIATION`**
`At 1 June 2024`
`71,231`
`52,798`
`304,140`
`Charge for year`
`6,682`
`3,926`
`13,899`
`At 31 May 2025`
`77,913`
`56,724`
`318,039`
**`NET BOOK VALUE`**
`At 31 May 2025`
`55,757`
`21,777`
`52,030`
`At 31 May 2024`
`62,439`
`20,541`
`65,929`
**`7.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
**`2025`**
**`£`**
`Trade debtors`
`2,725`
`Prepayments and accrued income`
`18,982`
`21,707`
**`8.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
**`2025`**
**`£`**
`Trade creditors`
`4,867`
`Other creditors`
`15,671`
`20,538`
**`9.`**
**`MOVEMENT IN FUNDS`**
**`Net`**
**`movement`**
**`At 1/6/24`**
**`in funds`**
**`£`**
**`£`**
**`Unrestricted funds`**
`General fund`
`271,558`
`(61,332)`
**`Restricted funds`**
`General fund restricted`
`47,642`
`(7,602)`
**`TOTAL FUNDS`**
`319,200`
`(68,934)`|**`Totals`**
**`£`**
`577,078`
`5,162`|**`Totals`**
**`£`**
`577,078`
`5,162`|
|---|---|---|
||`582,240`||
||`428,169`
`24,507`||
||`452,676`||
||`129,564`||
||`148,909`||
||**`2024`**
**`£`**
`1,965`
`19,905`
`21,870`
**`2024`**
**`£`**
`1,934`
`9,085`
`11,019`
**`At`**
**`31/5/25`**
**`£`**
`210,226`
`40,040`|**`2024`**
**`£`**
`1,965`
`19,905`|
|||`21,870`|
|||**`2024`**
**`£`**
`1,934`
`9,085`|
|||`11,019`|
||`250,266`||
```
continued...
```
```
Page 9
```
```
Harvesters Football Club
```
## **`Notes to the Financial Statements - continued`**
## **`for the Year Ended 31 May 2025`**
## **`9. MOVEMENT IN FUNDS - continued`**
```
Net movement in funds, included in the above are as follows:
```
|**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`General fund restricted`
**`TOTAL FUNDS`**|**`Incoming`**
**`Resources`**
**`Movement`**
**`resources`**
**`expended`**
**`in funds`**
**`£`**
**`£`**
**`£`**
`245,942`
`(307,274)`
`(61,332)`
`(1,749)`
`(5,853)`
`(7,602)`
`244,193`
`(313,127)`
`(68,934)`|**`Incoming`**
**`Resources`**
**`Movement`**
**`resources`**
**`expended`**
**`in funds`**
**`£`**
**`£`**
**`£`**
`245,942`
`(307,274)`
`(61,332)`
`(1,749)`
`(5,853)`
`(7,602)`
`244,193`
`(313,127)`
`(68,934)`|
|---|---|---|
|||`(68,934)`|
## **`Comparatives for movement in funds`**
||||**`Net`**|**`Transfers`**||
|---|---|---|---|---|---|
||||**`movement`**|**`between`**|**`At`**|
||**`At 1/6/23`**||**`in funds`**|**`funds`**|**`31/5/24`**|
|||**`£`**|**`£`**|**`£`**|**`£`**|
|**`Unrestricted funds`**||||||
|`General fund`|`293,182`||`(22,238)`|`614`|`271,558`|
|**`Restricted funds`**||||||
|`General fund restricted`|`55,707`||`(7,451)`|`(614)`|`47,642`|
|**`TOTAL FUNDS`**|`348,889`||`(29,689)`|`-`|`319,200`|
|`Comparative net movement in funds, included in the above are as follows:`||||||
||||**`Incoming`**|**`Resources`**|**`Movement`**|
||||**`resources`**|**`expended`**|**`in funds`**|
||||**`£`**|**`£`**|**`£`**|
|**`Unrestricted funds`**||||||
|`General fund`|||`245,960`|`(268,198)`|`(22,238)`|
|**`Restricted funds`**||||||
|`General fund restricted`|||`(1,128)`|`(6,323)`|`(7,451)`|
|**`TOTAL FUNDS`**|||`244,832`|`(274,521)`|`(29,689)`|
```
A current year 12 months and prior year 12 months combined position is as follows:
```
|**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`General fund restricted`
**`TOTAL FUNDS`**|**`Net`**
**`movement`**
**`At 1/6/23`**
**`in funds`**
**`£`**
**`£`**
`293,182`
`(83,570)`
`55,707`
`(15,053)`
`348,889`
`(98,623)`|**`Transfers`**
**`between`**
**`funds`**
**`£`**
`614`
`(614)`
`-`|**`At`**
**`31/5/25`**
**`£`**
`210,226`
`40,040`|
|---|---|---|---|
||||`250,266`|
```
continued...
```
```
Page 10
```
```
Harvesters Football Club
```
## **`Notes to the Financial Statements - continued`**
## **`for the Year Ended 31 May 2025`**
## **`9. MOVEMENT IN FUNDS - continued`**
```
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
```
|**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`General fund restricted`
**`TOTAL FUNDS`**|**`Incoming`**
**`Resources`**
**`Movement`**
**`resources`**
**`expended`**
**`in funds`**
**`£`**
**`£`**
**`£`**
`491,902`
`(575,472)`
`(83,570)`
`(2,877)`
`(12,176)`
`(15,053)`
`489,025`
`(587,648)`
`(98,623)`|**`Incoming`**
**`Resources`**
**`Movement`**
**`resources`**
**`expended`**
**`in funds`**
**`£`**
**`£`**
**`£`**
`491,902`
`(575,472)`
`(83,570)`
`(2,877)`
`(12,176)`
`(15,053)`
`489,025`
`(587,648)`
`(98,623)`|
|---|---|---|
|||`(98,623)`|
## **`10. RELATED PARTY DISCLOSURES`**
```
There were no related party transactions for the year ended 31 May 2025.
```
```
Page 11
```
```
Harvesters Football Club
```
## **`Detailed Statement of Financial Activities for the Year Ended 31 May 2025`**
|**`INCOME AND ENDOWMENTS`**
**`Donations and legacies`**
`Donations`
`Gift aid`
`Training & Summer Camps`
`Grants`
`Subscriptions`
`Tournament & Cup Finals`
`Presentation day income`
`Kiosk income`
**`Other trading activities`**
`Sponsorships`
`Hire of facilities`
**`Investment income`**
`Deposit account interest`
**`Total incoming resources`**
**`EXPENDITURE`**
**`Charitable activities`**
`Rent`
`Rates and water`
`Insurance`
`Light and heat`
`Telephone`
`Postage and stationery`
`Advertising`
`Sundries`
`Repairs and maintenance`
`Fines`
`Match expenses`
`Football Development`
`Presentation evening`
`Registrations`
`Kit and equipment`
`Management and administration`
`Donations`
`Depreciation of improvements to property`
`Depreciation of plant & machinery`
`Depreciation of all weather pitch`
**`Support costs`**
**`Finance`**
`Bank charges`|**`2025`**
**`£`**
`684`
`15,661`
`1,180`
`1,900`
`160,007`
`2,214`
`2,542`
`17,707`
`201,895`
`12,552`
`28,399`
`40,951`
`1,347`
`244,193`
`3,900`
`132`
`2,362`
`10,014`
`361`
`677`
`9,216`
`2,155`
`4,865`
`533`
`91,433`
`43,890`
`6,054`
`1,089`
`44,739`
`62,895`
`-`
`6,682`
`3,926`
`13,899`
`308,822`
`4,305`|**`2024`**
**`£`**
`5,678`
`18,757`
`-`
`4,878`
`154,592`
`3,388`
`5,947`
`17,367`|
|---|---|---|
|||`210,607`
`9,274`
`22,968`|
|||`32,242`
`1,983`|
|||`244,832`
`3,960`
`183`
`3,217`
`9,346`
`337`
`459`
`433`
`6,851`
`5,157`
`505`
`84,136`
`49,262`
`6,024`
`2,427`
`17,717`
`52,862`
`100`
`6,682`
`6,847`
`13,899`|
|||`270,404`
`4,117`|
```
This page does not form part of the statutory financial statements
```
```
Page 12
```
```
Harvesters Football Club
```
|**`Detailed Statement of Financial Activities`**
**`for the Year Ended 31 May 2025`**
`Total resources expended`
**`Net expenditure`**|**`2025`**
**`£`**
`313,127`
`(68,934)`|**`2024`**
**`£`**|
|---|---|---|
|||`274,521`|
|||`(29,689)`|
```
This page does not form part of the statutory financial statements
```
```
Page 13
```
Gravita Essex Limited Treviot House 186-192 High Road Ilford Essex IG1 1LR
Dated: 12 March 2026
Harvesters Football Club c/o J. Holmes, Finance Officer 13 Oakhill Drive Welwyn AL6 9NW
## Dear Sirs
During the course of the preparation of your accounts for the year ended 31 May 2025, the following representations were made to us by the management and Trustees. Please read these representations carefully and if you agree with our understanding please sign and return the original copy of this letter to us as confirmation of this.
## **Representation**
1. You acknowledged as Trustees your responsibility for making accurate representations to us and for the accounts which we have prepared for the company.
2. You acknowledged as Trustees your responsibilities under the Companies Act 2006 for preparing accounts which give a true and fair view of the state of the company’s affairs as at year ended 31 May 2025 and of the results of its operations for the year then ended; such responsibilities being set out on the balance sheet of the unaudited financial statements. You acknowledged the responsibility under S423 of the Companies Act 2006 to send a copy of the annual accounts to every member of the company.
3. You confirmed that all accounting records had been made available to us for the purpose of preparing the company’s accounts and that all the transactions undertaken by the company had been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management and shareholders’ meetings, had been made available to us.
_4._ You confirmed all income, expenditure, assets and liabilities have been completely and accurately recorded in the accounts and the accounting records. You acknowledged that we are not bound to enquire into such matters. In particular, you confirm that the figures for turnover and gross
assets are not understated and that the company is therefore entitled to the audit exemptions available to certain small companies.
5. You confirmed that the company had no liabilities, contingent liabilities or guarantees to third parties other than those disclosed in the accounts.
6. You confirmed that there have been no events since the balance sheet date which required disclosing or which would materially affect the amounts in the accounts, other than those already disclosed or included in the accounts. Should further material events occur which may necessitate revision of the figures included in the unaudited financial statements or the inclusion of a note thereto, you will advise us accordingly.
7. You confirmed you have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the unaudited financial statements.
8. You confirmed the company has satisfactory title to all assets and there are no liens or encumbrances on the assets except for those disclosed in the unaudited financial statements.
9. You confirmed that the company has had, at no time during the year, any arrangement, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit transactions) for Trustees, nor to guarantee or provide security for such matters, except as disclosed in the accounts.
10. You confirmed that the related party relationships and transactions disclosed in the accounts are a complete list of such relationships and transactions and that you are not aware of any further related parties or transactions.
11. You confirmed that the company has not contracted for any capital expenditure other than as disclosed in the accounts.
12. You confirmed that there are no companies associated with this company for tax purposes.
You understand that companies are associated for tax purposes if they are under the control of the same person or persons. You also understand that for this purpose a person might be treated as one and the same person as: a close relative; a business partner; a trustee of a settlement of which the person or a relative was the settlor; and any company in which any of these is also a shareholder.
13. You confirmed you are not aware of any possible or actual instance of noncompliance with those laws and regulations which provide a legal framework within which the entry conducts its business and which are central to the entity’s ability to conduct its business, namely Charities Act 2011 (specify relevant rules and regulations), except as explained to us and as disclosed in the accounts. You confirmed the company has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of noncompliance and there exist no claims against the company, either by employees or other third parties and the company has adequate insurance cover for all consequences
14. You confirmed that having considered your expectations and intentions for the next twelve months and the availability of working capital, current and future sources of financial support, the company is a going concern and will continue to be so for the next twelve months. You believe that no further disclosures relating to the company’s ability to continue as a going concern need to be made in the unaudited financial statements.
15. You confirmed there are no specific representations made to us during the course of preparing your accounts relating to year ended 31 May 2025.
We confirm that we have read and understood the contents of this letter and agree that it accurately reflects the representations made to you by the Trustees during the course of preparing the company’s accounts.
Yours faithfully
for and on behalf of:
## **Harvesters Football Club**
..................................................................... J Holmes (Director)
## **MINUTES OF A MEETING OF THE TRUSTEES OF**
## **HARVESTERS FOOTBALL CLUB**
## **HELD AT**
**C/O J. HOLMES, FINANCE OFFICER, 13 OAKHILL DRIVE, WELWYN, AL6 9NW**
**ON**
**12 MARCH 2026**
**PRESENT:**
**M KELLY (DIRECTOR)(IN THE CHAIR) A COOPER**
**A D PARKER D EDE S JACOBS**
**Short Notice** All the Trustees of the Company entitled to attend and to vote at meetings being present, IT WAS RESOLVED that short notice of this meeting be and it is hereby accepted and that those present sign these minutes accordingly.
**Notice Convening the Meeting** IT WAS RESOLVED that the notice convening the meeting be and it is hereby taken as read.
**Trustees' Report and Accounts** IT WAS RESOLVED that the Trustees' Report and the accounts for the year ended 31 May 2025 and the Director's Emoluments shown in them, be and they are hereby approved.
**General Meeting** IT WAS NOTED and agreed that under the Companies Act 2006, no Annual General Meeting’s is necessary and as a result no meeting will be called or held.
**Closure** The above minutes were read and approved and signed by those present as a true record.
Date: 12 March 2026
M KELLY Chairman