7! CHARITY COMMISSION | Independent examiner's report on the FOR ENGLAND AND WALES accounts
Section A
Independent Examiner’s Report
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Report to the trustees A.F.C. CORSHAM
On accounts for the year | 31 MAY 2025 Charity no | 1085733
ended (if any)
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Set out on pages |TWO TO SIX
- | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/05/2025.
Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
| report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
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Independent | have completed my examination. | confirm that no material matters have
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examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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e the accounting records were not kept in accordance with section 130 of the Charities Act; or
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e the accounts did not accord with the accounting records; or e the accounts did 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.
| 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.
- Please delete the words in the brackets if they do not apply.
Name: |ANDY DAVIS Relevant professional |FCA qualification(s) or body (if any):
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Address: | The Old Post Office, 41 - 43 Market Place, Chippenham SN15 3HR
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IER
1
Oct 2018
Section B
Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of |N/A any items that the examiner wishes to disclose.
IER
2
Oct 2018
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CHARITY COMMISSION FOR ENGLAND AND WALES
Trustees’ Annual Report for the period
From 1 June 2024 Period start date To
31 May 2025 Period end date
Charity name: AFC Corsham
Charity registration number: 1085733
Objectives and Activities
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|lc|
|Summary|of the|purposes|of|Para|1.17|To|advance|the education|of children|from|5|to|
|the|charity|as|set|out|in|its|17|years|of age|by|providing|facilities|and|
|governing|document|opportunities|for|playing|football|and|the|
|provision|of training|to|become|referees,|
|coaches,|and|leaders|so|as|to|encourage|the|
|physical|development|of such|children.|
|Summary|of the|main|Para|1.17|and|AFC|Corsham|is|youth|football|organisation|run|
|2|ats|.|1.19|
|activities|in|relation|to|those|solely|by|volunteers.|We|are|very|grateful|for|
|purposes|for|the|public|benefit,|their commitment|and|enthusiasm.|Without|this|
|in|particular,|the|activities,|group|of individuals,|who|give|their|time|freely,|
|projects|or|services|identified|in|the|club|would|not|be|able|to|operate.|These|
|the|accounts.|volunteers|cover|activities|from|administrative|
|support,|to|first|aiders|to|coaches|and|more.|
|Statement|confirming|whether|The|club|can|confirm|the|trustees|have|taken|
|the|trustees|have|had|regard|to|regard|to|guidance|issued|by|the|Charity|
|the|guidance|issued|by|the|Commission.|
|Charity|Commission|on|public|
|benefit|
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Additional information (optional)
You may choose to include further statements where relevant about:
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|---|---|---|
|Cities|
|Policy|on|grant making|
|Para|1.38|
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Achievements and Performance
| Policy on social investment | |
|---|---|
| including program related | Para 1.38 |
| investment |
| Contribution made by | |
|---|---|
| volunteers | Pants |
| ee | ee |
| a | a | a |
|---|---|---|
| The club continues to encourage new players to | ||
| improve their football skills whilst having fun. It | ||
| helps to develop the local talent and confidence | ||
| Summary ofthemain | ofplayers, regardless ofwhere each player is | |
| achievements ofthe charity, | from. It alsohelps to promote diversityand | |
| identifying the difference the charity’s workhasmadetothe sirounssiavceestis sae P beneficiaries and any wider snntie : hol STIGHES TO: SOCIETYaS.WHOIS, |
Para 1.20 | reducesthe likelihood ofdiscrimination, sexism, and racism.Alongwith technical skills, theclub teaches players aboutthe importance of friendship, camaraderie, and teamwork. Even . adults involved theclub getachancetodevelop theircoaching, fundraising,and researching |
| skills. | ||
| This continues to be reflected in the club |
||
| membership which has been increasing year | ||
| onyear. |
Additional information (optional) You may choose to include further statements where relevant about:
| Achievements against | |
|---|---|
| objectives set | Para 1.41 |
| Performance offundraising | |
| activities against objectives set | |
| Para1.41 |
| Investment | performance | |
|---|---|---|
| against objectives | Para 1.41 | |
| Lae | en |
Financial Review
| Review ofthe charity’s | Para 1.21 | The charityremains in surplus atthe end ofthe |
|---|---|---|
| financial position atthe end of | financial year. | |
| the period | ||
| Statementexplaining the policy | Para 1.22 | |
| for holding reserves statingwhy | end ofeach financial year so as to enable normal | |
| they are held | operating activities to continue for areasonable | |
| period oftime should a short fall in income | ||
| occur. | ||
| Amount ofreserves held | £12,000 | |
| Reasons for holding zero | Para 1.22 | N/A |
| reserves | ||
| Details offund materially in | Para 1.24 | N/A |
| deficit | ||
| Explanation ofany | Para 1.23 | No concerns |
| uncertainties about the charity | ||
| continuingasagoingconcern |
Additional information (optional) You may choose to include further statements where relevant about:
| The principal source offunds is registration fees | ||
|---|---|---|
| and subscriptions in respect ofplayers. | ||
| The — charity’s _principal |
||
| sources of funds (including | ||
| any fundraising) | Para 1.47 | |
| The club does not have any investments. | ||
| Investment policy and | ||
| objectives including any social | ||
| investment policy | Para 1.46 | |
| adopted |
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|A description|of the|principal|
|risks|facing|the|charity|Para|1.46|
|fe|el|
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Structure, Governance and Management
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|---|---|---|---|---|---|---|---|---|
|Type|of governing document|Para|1.25|Constitution|as|updated April|2002|
|(trust|deed,|royal|charter)|
|How|is|the|charity|Para|1.25|Association|
|constituted?|(e.g|
|unincorporated|
|association,|CIO)|
|Trustee|selection|methods|Para|1.25|Appointed|by|Executive|Committee|
|including|details|of any|
|constitutional|provisions|e.g.|
|election|to|post|or name|of any|
|person|or body|entitled|to|
|appoint|one|or more|trustees|
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Additional information (optional) You may choose to include further statements where relevant about:
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Policies = and procedures
adopted for the induction
and training of trustees Para 1.51
The charity’s organisational
structure and any wider network
with which the charity works Para 1.51
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| Relationship with any related | |
|---|---|
| parties | Para 1.51 |
| fe | el |
Reference and Administrative details
| Registered charitynumber | 1085733 |
|---|---|
| Charity’sprincipaladdress | C/O26BarnClose,Corsham,SN139XB |
Names of the charity trustees who manage the charity
. Dates acted if not for whole year | Name of person (or body) entitled to Lc 2a [Bower fewer
4; a 6 re ee ee i og 10 a Oo i | 15 oS Es 2 ee Ss . rn ee rs ee es Corporate trustees — names of the directors at the date the report was approved [piewormmePP es ee es esee esee eses ee
Name of trustees holding title to property belonging to the charity
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a
ee
a
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Funds held as custodian trustees on behalf of others
Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
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|Additional|information|(optional)|Names|and|addresses|of advisers|(Optional|information)|
|Type|of|Name|Address|adviser|
|Name|of chief executive|or names|of senior|staff members|(Optional|information)|
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Exemptions from disclosure
Reason for non-disclosure of key personnel details
Other optional information
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
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Signature(s) Tlaver—Tlaver (Mar 27, 2026 14:12:13 GM TMaverTlaver (Mar 27, 2026-___14:12:13 GMT)
Chair, etc)
Datel 277 March 2026
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AFC Corsham Annual Report for the year ended 31 May 2025 Registered Charity Number: 1085733
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( constiatt
Ki Pos 2 jj
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AFC Corsham Accounts for the year ended 31 May 2025
Statement of financial activities
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|Note|||Unreserved|Reserved|Total|Total|
|Funds|funds|2025|2024|
|£|£|£|£|
|Income|
|Memberships|86,428|-|86,428|74,002|
|Sponsorship|1,074|-|1,074|4,001|
|Events &|Fundraising|2|19,075|-|19,075|17,565|
|Tournament|3|21,272|-|21,272|23,229|
|Other|(incl.|Gift Aid)|10,687|-|10,687|2,898|
|Interest|25|-|25|34|
|Total income|138,561|-|138,561|121,729|
|Expenditure|
|Operational costs|
|Hire|of facilities|(68,235)|-|(40,385)|(40,385)|
|Entries|&|affiliations|(5,618)|5|(4,414)|(4,414)|
|Equipment|(5,568)|-|(6,947)|(6,947)|
|Playing|kit|(17,713)|.|(12,176)|(12,176)|
|Trophies & presentations|(3,898)|-|(5,503)|(5,503)|
|Events|2|(11,070)|-|(16,527)|(16,527)|
|Tournament|3|(17,148)|“|(17,148)|(18,174)|
|Referee fees & fines|(4,878)|-|(3,511)|(3,511)|
|Courses &|training|(1,645)|.|(3,820)|(3,820)|
|Total operational costs|(135,773)|-|(135,773)|(111,457)|
|Overhead costs|
|Collection|fees|(3,015)|-|(1,899)|(1,899)|
|Honorarium|-|-|(215)|(215)|
|Insurance|-|-|-|-|
|Legal|fees|& verifications|(430)|-|(360)|(360)|
|Bank charges|(89)|-|(101)|(101)|
|Depreciation & amortisation|(1,189)|-|(1,381)|(1,381)|
|Web|services &|Software|(187)|-|(1,736)|(1,736)|
|Other costs|(26)|-|912|912|
|Total overhead costs|(4,936)|-|(4,780)|(4,780)|
|Total expenditure|(140,709)|-|(116,237)|(116,237)|
|Surplus|of|income over expenditure|(2,148)|-|5,492|5,492|
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2
AFC Corsham Accounts for the year ended 31 May 2025
Balance Sheet
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|---|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Fixed assets|4|4,322|7,798|
|Current assets|
|Cash|&|bank|5|53,353|56,113|
|Trade|debtors|40|-|
|Prepayments|5,555|9,221|
|58,948|65,334|
|Current liabilities|
|Trade payables|-|-|
|Accrued expenses|(6,445)|(10,016)|
|Deferred|Income|6|(4,678)|(5,435)|
|Receipts|in advance|(8,114)|(11,500)|
|(19,237)|(26,951)|
|Total|net|assets|44,033|46,181|
|Represented bv:|
|Unreserved funds|32,033|34,181|
|Reserved funds|7|12,000|12,000|
|44,033|46,181|
|Analysis|of funds funds|
|Unreserved|Reserved|Total|Total|
|funds|Funds|2025|2024|
|£|£|£|£|
|Funds|as|at|1|June|34,181|12,000|46,181|40,689|
|Surplus/(deficit)|during the year|(2,148)|-|(2,148)|5,492|
|Funds as|at 31|May|32,033|12,000|44,033|46,181|
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Analysis of funds funds
3
AFC Corsham Accounts for the year ended 31 May 2025 Notes to the accounts
- Principal accounting policies
Basis ofpreparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Going Concern
The Trustees have considered the financial position of the Charity and have concluded they are able to meet their liabilities as they fall due for the foreseeable future. For these purposes the foreseeable future is taken to mean a period of 12 months from the date of approval of these accounts. In coming to this conclusion, the trustees have evaluated the impact of the ongoing economic uncertainties on revenues and expenditure.
Income
Allincome 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.
Equipment
Equipment is stated at cost less accumulated depreciation. Where parts of an item of equipment have different useful lives, they are accounted for as separate items of equipment.
Depreciation is charged ona straight-line basis over the estimated useful lives of each part of an item of equipment. The estimated useful lives are as follows:
Equipment 3-5 years
Depreciation methods, useful lives and residual values are reviewed at each balance sheet date.
Deferred grants and contributions
Grants and contributions in respect of specific expenditure on equipment are treated as contract liability and recognised in the Statement of Financial Activities over the expected useful economic lives of the related assets.
Taxation
The charity is exempt from corporation tax on its charitable activities.
4
AFC Corsham Accounts for the year ended 31 May 2025
4 Principal accounting policies (cont)
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 | Events& Fundraising | Events& Fundraising | 3G Fundraising | UKtrips | 2025 | 2024 | |
|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | ||||
| Income | 9,598 | 9,477 | 19,075 | 17,565 | |||
| Expenditure | (11,070) | (11,070) | (16,527) | ||||
| Surplus/(Deficit) | ~~ -9.598~—St«é«(1«BS93)——“(<tsés«éi«OOC“(<;sté‘«é«ii«O |
||||||
| 3 | Tournament | 2025 | 2024 | ||||
| £ | £ | ||||||
| Income | |||||||
| Entryfees | 10,497 | 7,350 | |||||
| Refreshments & food | 9,234 | 11,298 | |||||
| Programmes | 900 | 3,781 | |||||
| Other | 641 | 800 | |||||
| 21,272 | 23,229 | ||||||
| Expenditure | |||||||
| Hire ofequipment& facilities | (3,629) | (3,050) | |||||
| Refreshments &food | (3,818) | (4,889) | |||||
| Referee fees | (1,750) | (2,750) | |||||
| Trophies | (5,708) | (2,453) | |||||
| Other | (2,243) | (5,032) | |||||
| (17,148) | (18,174) | ||||||
| Surplus | 4,124 | 5,055 |
3 Tournament
The tournament is held annually on the first or last weekend of June.
5
AFC Corsham
Accounts for the year ended 31 May 2025
| 4 | Fixed Assets | Equipment | Equipment |
|---|---|---|---|
| £ | |||
| Cost | |||
| Balance at 1 June 2024 | 21,864 | ||
| Additions | - | ||
| Disposals | —————— | ||
| Balanceat31 May2025 | 21,864 | ||
| Depreciation | |||
| Balance at 1 June 2024 | (14,066) | ||
| Depreciationchargeforyear | (3,386) | ||
| Disposals | eee | ||
| Balance at31 May2025 | (17,452) | ||
| Net BookValue | |||
| At 31 May2025 | 4.322 | ||
| At 31 May2024 | 7,798 | ||
| 2025 | 2024 | ||
| 5 | Cash &Bank | £ | £ |
| Cash in hand | 3 | 4,953 | |
| Bank accounts | 53,350 | 51,160 | |
| 53,353 | 56,113 | ||
| 6 | DeferredIncome | 2025 | 2024 |
| £ | £ | ||
| Balance at 1 June | 5,435 | 6,225 | |
| Received during theyear | - | 1,440 | |
| Amortised inyear | 2,197 | 2,230 | |
| Balance at 31 May | ——4.678_ __5.435 |
7 Analysis of funds
The Reserved funds are maintained at a sufficient level to enable normal operating activities to continue for a reasonable period of time should a short fall in income occur. At the end of the financial year the fund stood at £12,000
The Unreserved funds are held to meet the objects of the club.
6