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2026-03-31-accounts

AnnualReportandFinancialStatementsfor
the10-monthperiodended31March2026
Contents Page
Trustees,Directors,OfficersandAdvisors 6
ReportoftheTrustees:
Structure,governanceandmanagement 7
StrategicReport 14
Independentauditor'sreport 28
Consolidatedstatementoffinancialactivities 32
Balancesheets 33
Consolidatedcashflowstatement 34
Notestothefinancialstatements 35

ElectionofTrustees
TheTrusteesandDirectorswere
appointedtotheBoardasfollows:
IndependentChair AppointedbytheBoardofTrusteesfora
three-yearterm
TheFA OneTrustees
Oneex-officioTrustee
PremierLeague Oneex-officioTrustees
PremierLeagueStadiumFund Oneex-officioTrustee
DCMS OneTrustee
SportEngland OneTrustee
SeniorIndependent OneTrustee
Independent OneTrustee

Frequency Reported
Board(internal) nnual Dec-25
Board(external) Every4years Dec-24
Audit,Remuneration&Governance Every2years Oct-25
(internal)
GrantsPanel(internal) Every2years Sep-24

GAMECHANGER FY26
TARGET
EOY
ACTUAL
%OF
TARGET
FY27
TARGET
METHODOLOGY
1A New3Gs 91 Countof3GsincludingHubSites
(cumulativetarget)
1B Multi-sportSitesUsage 61% Percentageofsitesthatincluderegular
andsustainedprogrammedmulti-sport
useonthefundedfacility(postaward)
Countof3GsofferedinPlacePartnership
2A PlacePartnership3Gs 45 areas,identifiedinourLFFPs(cumulative
target)
2B UnderRepresentative
Groups
90% Proportionofprojectsthatofferregular
usagefor2+under-representedgroups
(postaward)
Proportionof3GsandPlayZonesitesthat
3A Siteswith+20%Women&
Girlsusage
100% average+20%ofWomen&Girlsusage
duringpriorityhoursafter12monthsof
operation
3B AverageWomen&Girls
priorityhoursusage
20% 14.9% 20% AverageWomenandGirlsusageon3Gs
(acrossallyears)
3Gsownedoroperatedby Countof3GsbuiltwithaThreeStarClub
4A ThreeStarClubsandClub 17 24 141% 12 orClubCommunityOrganisationasthe
CommunityOrganisations applicantoroperator.
4B GoodQualityGrassPitches
10,000 10,212 102% 11,000 Countofgoodqualitypitchesin
PitchPower
EA Knoweveryuniquepitch,
itsquality,anditsusage
51,796 30,861 Allpitcheswill
havepitch
quality
assessments
AcountofpitchesidentifiedonPitch
Power;ActivePlacesestimatesthe
numbertobe51,796
ED
'ILI
PitchReplacementFundon
Target
74% NA 95% Proportionofnewsitesthatareontarget
withtheirpitchreplacementfundpointof
measurement

Transport Energy Fuel Emissions
(Scope1) Consumption(kWh) ConversionFactor* (tCO2e/yr.)
FY26(10-month 166,507 0.2318 38.60
Period)
FY26(annualised) 199,809 0.2318 46.32
FY25 223,180 0.2318 51.74

Energy Total The Intensity Intensity
Consumption green- annua Ratio Ratio
(kWh) house I (kWh/ (tCO2e/
gases group £100,000 £100,000
emissions incom income) income)
(tCo2e) e(£'m)
FY26(10-month 166,507 38.60 128.2 129.908 0.030
Period)
FY26(annualised) 199,809 38.60 153.8 129.908 0.030
FY25 223,180 51.74 150.1 148.687 0.035

Risk Mitigation
PeopleLeadershipand
Culture:theabilitytorecruit
andretain
Theemployeepropositionisregularlyreviewed
andadjustedifnecessarytoensurethe
Foundationisanattractiveplacetowork.Thisis
supportedbysuccessionplanningand
investmentintosalaryandtrainingtosupport
progressionofkeypersonnelandthosewith
specialistskills.
Incomeandfinancial
sustainably(potential
reductioninfundinglevels)
Theexternalenvironmentandpoliticallandscape
areactivelymonitored,withstrategiesinplaceto
respondtoemergingpressures,includingcost
volatility.Financialresourcesarereviewed
annuallyandoverthestrategicplanningperiod
tosupportinformeddecision-making,
prioritisation,andtheexplorationofalternative
procurementandpartnershipmodels.
Cybersecurity,malware,
ransomwareandphishing
TheFoundationhasrobustInformationSystems
securityprocessesinplacesoftwareand
passwordrequirements..InApril2025,the
scams organisationtransitionedtoanewsecurity
awarenesstrainingproviderincorporating
simulatedphishingexercisestotestemployee
awareness.Trainingcompletioncurrently
averages94%,supportedbyautomated
remindersforoutstandingmodules.Acyber
audithasalsobeencompleted,withanaction
planinplacetoaddressidentifiedrisks.

arch2026
Failuretodeliverinclusive
outcomes
Keyperformanceindicators(KPIs)havebeen
established,andadedicatedSupport&Impact
teamhasbeenformed.Performanceisreviewed
monthlybytheSeniorManagementTeamand
quarterlybytheBoard,ensuringthatprogressis
closelymonitoredandthatcorrectiveactionis
takenwherenecessary.
Restrictionofuseof TheproposedEUrestrictiononmicroplasticinfillfor
microplastics artificialturffrom2029presentsanongoing
strategicrisktoTheFootballFoundation,despite
theUKnotbeingdirectlyboundpost-Brexit.
Indirectimpactsincludehighercostsandlimited
proof-of-conceptforalternativesystemsandthe
potentialforearlierreplacementofexistingpitches
ifrubbercrumbbecomesunavailable,creating
fundingpressures.
TheFoundationisactivelymanagingthisrisk
throughcloseengagementwithDEFRAand
industrypartners,andbyleadingathree-year
researchprogrammeattheindustry-leading
SheffieldTestHub.Thisresearchisnowenteringits
finalyearandisseekingtotestalternativeinfill
solutionsalongsidecontainmentmeasures.
DEFRA'sApril2025EvidenceProjectindicates
strengthenedcontainmentisthemostlikelynear-
termapproach,withnoimmediatechange
expected,allowingcontinueddeliveryof3Gpitches
intheshortterm.However,widerUKchemical
regulationreformisexpectedtocontinueuntilat
least2028,meaninglonger-termuncertainty
remainsandtheFoundationisretainingflexibilityto
adaptaspolicyevolves.
TheFootballFoundationeducatesiteownerson
Impactofclimatechangeon
pitchquality
howtodealwithcontinuingextremeand
unpredictableweatherconditions.TheGrounds
ManagementAssociation,whomweworkwith,
provideadditionaladviceondealingwithharsh
conditionsacrosstheyear.

Restricted Unrestricted Total Total
funds funds funds funds
10-month 10-month 10-month Yearended31
periodended periodended periodended May2025
31March2026 31March2026 31March2026
Notes £'000 £'000 £000 £'000
CharitableActivities 2 80,289 42,980 123,269 143,972
InvestmentIncome 14 2,959 2,959 3,505
Interestincome 4 1,487 1,487 2,061
Otherincome 4 458 458 529
TotalIncome 80,289 47,884 128,173 150,067
Expenditureon:
Charitableactivities 5 (80,982) (34,345) (115,327) (159,343)
Totalexpenditure (80,982) (34,345) (115,327) (159,343)
Netincome/
(expenditure)
7 (693) 13,539 12,846 (9,276)
Netmovementin
funds
7 (693) 13,539 12,846 (9,276)
Reconciliationoffunds
Fundbalances
broughtforwardat1
June 4,286 22,985 27,271 36,547
Fundbalancescarried
forwardat31March/ 16
31May 3,593 36,524 40,117 27,271

Group Charity
31March2026 31May2025 31March
2026
31May
2025
Notes £'000 £'000 £'000 £'000
Fixedassets
Intangibleassets 11 309 485 309 485
Tangibleassets 12 72 53 72 53
381 538 381 538
Currentassets
Stock 44 44
Debtors:amountsfallingdue
withinoneyear
13 133,038 121,921 133,038 121,921
Investments 14 93,971 78,780 93,971 78,780
Cashandcashequivalents 60,828 51,145 60,828 51,145
287,881 251,846 287,881 251,846
Creditors:amountsfallingdue
withinoneyear
15 (248,145) (225,113) (248,145) (225,112)
Netcurrentassets 39,736 26,733 39,736 26,733
Totalassetslesscurrentliabilities 40,117 27,271 40,117 27,271
Netassets 17 40,117 27,271 40,117 27,271
Funds
Unrestrictedfunds:
FundsretainedwithintheCharity 36,524 22,985 36,524 22,985
RestrictedFunds:
FundsretainedwithintheCharity 3,593 4,286 3,593 4,286
Totalfunds 16 40,117 27,271 40,117 27,271
Totalcharityfunds 16,17 40,117 27,271 40,117 27,271

Consolidatedcashflowstatementfor
monthperiodended31March2026
the10-
10-month Year
period ended
ended31 31May
Note(s) March2026 2025
£'000 £000
(a)Reconciliationofnetincometonetcashflowfromoperating
activities
Netmovementinfunds(aspertheconsolidatedstatementof 12,846 (9,276)
financialactivities)
Adjustmentsfor:
Amortisationofintangibleassets 11 246 231
Depreciationoftangibleassets 12 28 29
Incomefrominterestoncashdeposits 4 (1,487) (2,061)
Interestreceivedoninvestments 14 (2,648) (2,918)
Interestaccruedoninvestments 14 (311) (586)
Increaseindebtors 13 (11,117) (48,117)
Increaseincreditors 15 23,031 54,931
Increaseinstock (44) -
Netcashprovidedby(usedin)operatingactivities 20,544 (7,767)
(b)Statementofcashflows
Netcashprovidedby(usedin)operatingactivities 20,544 (7,767)
Cashflowsfrominvestingactivities:
Incomefrominterestoncashdeposits 14 1,487 2,061
Purchaseofinvestments 14 (12,232) (20,095)
Purchaseoftangibleassets 12 (47) (14)
Purchaseofintangibleassets 11 (69) (97)
Netcashusedininvestingactivities (10,861) (18,145)
Netcashinflow/(outflow) 9,683 (25,912)
Changeincashandcashequivalentsintheperiod 9,683 (25,912)
Cashandcashequivalentsat1June 51,145 77,057
Cashandcashequivalentsatperiodend 60,828 51,145

CharitableActivities
10-month Yearended31
periodended May2025
2026
£'000 £'000
Unrestricted
TheFootballAssociation(FA) 16,980 23,410
PremierLeague 26,000 20,500
42,980 43,910
Restricted
TheGovernmentfundsmanagedbySportEngland 80,281 96,140
SportEngland-Multi-Sport 3,800
RugbyFootballUnion-Multi-Sport 8 122
80,289 100,062
Total 123,269 143,972

4. InterestandOtherincome 4. InterestandOtherincome
10-monthperiod Yearended31
Allincludedinunrestrictedfunds ended2026 May2025
£'000 £000
Interestreceivableoncashdeposits 1,487 2,061
Otherincome 272 276
Managementfee(PremierLeagueStadiumFund) 186 253
1,945 2,590
5. Analysisofexpenditure
Direct
Staffcosts
Other
DirectCost
Support
Costs
10-month
periodended
2026
Yearended31
May2025
Total Total
Activity: £'000 £'000 £1000 £'000 £'000
Awardingofgrants
Unrestricted:
Grantspayable 3,133 25,332 5,348 33,813 76,376
Governancecosts
(seenote6b) 532 532 603
Restricted:
Grantspayable 99 80,658 225 80,982 82,364
3,232 105,990 6,105 115,327 159,343
39

Unrestricted Governance Restricted 10-month Yearended31
Grant Costs Grants periodended May2025
payable payable 2026
Total Total
Supportcosts: £'000 £'000 £'000 £'000 £'000
Indirectstaffcosts 2,561 2,561 2,055
Apportionmentofstaff
costs - 356 356 439
Travelandmeetings 210 10 - 220 229
OfficeandPremises 126 4 - 130 138
Publicrelationsand
Marketing 583 18 - 601 832
Recruitmentand
training 113 3 - 116 89
Consultancy 1,689 51 1,740 1,800
Accountancyand
professional 66 90 225 381 520
5,348 532 225 6,105 6,102

6b. Analysisofgovernancecosts
10-monthperiod Yearended31May
ended2026 2025
Costs/category: £'000 £'000
Externalaudit 88 62
Apportionmentofstaffcosts 356 439
Apportionmentofsupportcosts 84 94
TrusteeBoardcosts 4 8
532 603

7. Netincome/(expenditure)
10-monthperiod Yearended31 May
ended2026 2025
£'000 £'000
Netincomeisstatedaftercharging:
Depreciationontangibleassets 28 29
Amortisationonintangibleassets 246 231
Amountspayableunderoperatingleases 3 3
Auditor'sremunerationfor:
Auditservices 78 43
Taxandotherservices 5 1
8. Employeeinformation
2026 2025
Number Number
Averagemonthlynumberofpersons
employedbytheGroupandCharityduring
theperiodwas:
Foundation 111 111
Staffcosts
GroupandCharity 10-monthperiod Yearended31 May
ended2026 2025
£'000 £'000
Wagesandsalaries 5,014 5,553
Socialsecuritycosts 632 571
Otherpensioncosts 401 421
Otheremployeebenefits 102 118
6,149 6,663

8. Employeeinformation(Continued)
Thenumberofemployeeswhoseemolumentsexceeded£60,000was:
Group 2026* 2025
Number Number
£60,001-£70,000 7 8
£70,001-£80,000 2 7
£80,001-£90,000 1 3
£90,001-£100,000 1 1
£100,001-£110,000
£110,001-£120,000 1 2
£120,001-£130,000 1
£130,001-£140,000 1
£140,001-£150,000 1
£150,001-£160,000
£190,001-£200,000 1
£240,001-£250,000 1
*TenmonthperiodtoMarch2026

GroupandCharity Total
£'000
Cost
At1June2025 1,746
Additions 69
At31March2026 1,815
Accumulatedamortisation
At1June2025 1,260
Chargeinyear 246
At31March2026 1,506
Netbookvalue
At31March2026 309
At31May2025 485

GroupandCharity Fixturesand Computer Total
fittings equipment
£'000 £000 £'000
Cost
At1June2025 15 254 269
Additions - 47 47
Disposal
At31March2026 15 301 316
Accumulateddepreciation
At1June2025 8 208 216
Chargeinyear 2 26 28
Disposal
At31March2026 10 234 244
Netbookvalue
At31March2026 5 67 72
At31May2025 7 46 53

Group Charity
31March 31May 31March 31May
2026 2025 2026 2025
£'000 £'000 £'000 £000
Amountsfallingduewithinoneyear:
AmountsowedbyPLSF 56 427 56 427
Tradedebtors 72 42 72 42
OtherDebtors 3 0 3 0
Prepaymentsandaccruedincome 132,907 121,452 132,907 121,452
133,038 121,921 133,038 121,921

31March2026 31May2025
GroupandCharity £'000 £000
At1June 78,780 55,181
Purchases 12,232 20,095
Interestreceivedoninvestments(re-invested) 2,648 2,918
Interestaccruedoninvestments(forre-investment) 311 586
Attheperiodend 93,971 78,780

Group Charity
31March 31May 31March 31May
2026 2025 2026 2025
£'000 £000 £'000 £'000
Tradecreditors 3,220 1,039 3,220 1,038
Taxationandsocialsecuritycosts 190 174 190 174
OtherCreditors 92 124 92 124
Grantspayable 244,273 223,541 244,273 223,541
Accruals 370 235 370 235
248,145 225,113 248,145 225,112
16.Funds
Group 1June2025 IncomeExpenditure Investment 31March
Balance income 2026
£000 £'000 £'000
£000
Balance
£'000
Unrestrictedfunds
Generalfundsretained 22,985 44,925 (34,345)
2,959
36,524
Restrictedfunds
ActiveThroughFootballIncome
1,545 (166) 1,379
SportEngland-CoreFunding
Income
80,281 (80,281)
SportEngland-multi-sport
Income 2,741 (527) 2,214
RFU-multi-sportIncome 8 (8)
Totalfunds
27,271 125,214 (115,327)
2,959
40,117

Group 2024 IncomeExpenditure IncomeExpenditure Investment 2025
Balance income Balance
£'000 £'000
£000
£'000 £'000
Unrestrictedfunds
Generalfundsretained 32,711 46,500 (59,731) 3,505 22,985
Restrictedfunds
ActiveThroughFootball
Income 1,715 (170) 1,545
SportEngland-Core
96,140 (96,140)
FundingIncome
SportEngland-multi- 2,121 3,800 (3,180) 2,741
sportIncome
RFU-multi-sport 122 (122)
Totalfunds 36,547 146,562 (159,343) 3,505 27,271
Charity 1June2025 Income Expenditure Investment 31March
Balance income 2026
Balance
£'000 £'000
£'000
£'000
£'000
Unrestrictedfunds
Generalfundsretained 22,985 44,925
(34,345)
2,959 36,524
Restrictedfunds
ActiveThroughFootball
Income
1,545 (166) 1,379
SportEngland-Core
FundingIncome
80,281
(80,281)
SportEngland-multi-sport
Income 2,741 (527) 2,214
RFU-multi-sportIncome 8 (8)
Totalfunds
27,271 125,214
(115,327)
2,959 40,117

Charity 2024 IncomeExpenditure IncomeExpenditure Investment 2025
Balance income Balance
£'000 £'000 £'000 £'000 £'000
Unrestrictedfunds
Generalfundsretained 32,711 46,500 (59,731) 3,505 22,985
Restrictedfunds
ActiveThroughFootball
Income 1,715 - (170) - 1,545
SportEngland-Core
FundingIncome 96,140 (96,140)
SportEngland-multi-sport
Income 2,121 3,800 (3,180) 2,741
RFU-multi-sportIncome
122 (122)
Totalfunds 36,547 146,562 (159,343) 3,505 27,271

Group 31March 31March 31March
Unrestricted Restricted Balance
funds funds 2026
£1000 £'000 £'000
Intangibleassets 309 309
Tangibleassets 72 72
Netcurrentassets 36,143 3,593 39,736
Netassets 36,524 3,593 40,117

Group 31May 31May 31May
Unrestricted Restricted Balance
funds funds 2025
£'000 £000 £'000
Intangibleassets 485 485
Tangibleassets 53 53
Netcurrentassets 22/i%7 4,286 26,733
Netassets 22,985 4,286 27,271
Charity 31March 31March 31
Unrestricted Restricted March
funds funds Balance
2026
£'000 £'000 £'000
Intangibleassets 309 - 309
Tangibleassets 72 - 72
Netcurrentassets 36,143 3,593 39,736
Netassets 36,524 3,593 40,117
Charity 31May 31May 31May
Unrestricted Restricted Balance
funds funds 2025
£'000 £000 £'000
Intangibleassets 485 485
Tangibleassets 53 53
Netcurrentassets 22,447 4,286 26,733
Netassets 22,985 4,286 27,271

31March
2026
31May2025
Group £'000 £000
Changeinnetfunds:
(Decrease)/Increaseincash 9,683 (25,912)
Netfundsat1June 51,145 77,057
Netfundsattheperiodend 60,828 51,145
Charity
Changeinnetfunds:
(Decrease)/Increaseincash 9,683 (25,911)
Netfundsat1June 51,145 77,055
Netfundsattheperiodend 60,828 51,144
19. Operatingleases
Annualcommitmentsinrespectofequipment andlandandbuildingsunderoperatingleases:
GroupandCharity 31March 31May
2026 2025
£'000 £000
Operatingleaseswhichexpire:
Twotofiveyears 3 3
3 3

ManchesterCityCouncil 3,752,030.00 RibbleValleyBoroughCouncil .894,185.00
ArunDistrictCouncil 2,000,000.00 FranklinCollegeTrust 892,890.00
ExeterKGVLimited 1,997,354.00 GFYDC(Chance) 887,469.00
BurnleyBoroughCouncil 1,405,676.00 NorthNorfolkDistrictCouncil 878,889.00
CalclerdaleCollege 1,360,296.00 TheCorpusChristiCatholicAcademyTrust 876,173.00
PortValeFCFoundation 1,324,387.00 RibbleValleyBoroughCouncil 876,170.00
AtherstoneSportsClubLtd
LondonBoroughOfMerton
NottinghamCityCouncil
SouthHollandDistrict Council
BrecklandDistrictCouncil
HebburnSportsClubLtd
1,297,504.00
1,049,042.00
1,000,000..00
999,999.00
999,999.00
999,999.00
JohnTaylorMultiAcademyTrust
GatesheadClevelandHallCommunityAssoc
DeepingSports&SocialClub
TorighillHighSchool
Girls'DaySchoolTrust
BootleFootballClub
AFCUrmstonMeadowside
874,659.00
868,817.00
868,464.00
849,481.00
832,678.00
824,253.00
823,758.00
NorthumberlandCountyCouncil
HaydonSchool
999,951.00
998,307.00
AFCPortchesterCommunityAssociation
JohnRoanFoundation
823,120.00
813,141.20
FleetdownUnitedFootballClub 988,838.00 SaintsPeterandPaulCatholicHighSchool 810,861.00
InvictusEducationTrust 986,387.00 PopeFrancisMultiAcademyTrust 800,859.00
MarchTownFCEstoverCIC 982,381,00 EdenLearningTrust 800,000.00
RibbleValleyBoroughCouncil 979,936.00 BaypointSportsCIC 793,265.00
WestBridgfordColtsFootballClubCIO 979,560.00 ScholarsEducationTrust 790,784.00
TheCampionSchool 95918400
,
.
FuturaLearningPartnership 784,320.60
TheTedWraggMultiAcademyTrust 941,972.00 BelmontCommunitySchool 783,796.00
TheChallengeAcademyTrust 920,064.00 TheConsortiumAcademyTrust-Cottingham
StGabrieltheArchangelCatholicMultiAcade 918,060.00 HighSchool 782,784.00
MeridianTrust 902,082.00 TheDeanTrust 770,963.00
l-IorncastleEducationTrust 896,697.00 TheThinkingSchoolsAcademyTrust 764,234.00