2025-06-30-accounts - Bolton Wanderers Community Trust

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REGISTERED COMPANY NUMBER: 04323645 (England and Wales) REGISTERED CHARITY NUMBER: 1090753

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

BOLTON WANDERERS COMMUNITY TRUST T/A BOLTON WANDERERS IN THE COMMUNITY

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CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 June 2025

BOLTON WANDERERS COMMUNITY TRUST

	Page
Report of the Trustees	2 to 33
Report of the Independent Auditors	34 to 37
Group Statement of Financial Activities	38
Charity Statement of Financial Activities	39
Group Balance Sheet	40
Charity Balance Sheet	41
Group Cash Flow Statement	42
Charity Cash Flow Statement	43
Notes to the Cash Flow Statement	44
Notes to the Financial Statements	45 to 65

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BOLTON WANDERERS COMMUNITY TRUST

REPORT OF THE TRUSTEES

for the Year Ended 30 June 2025

The Trustees who are also directors of the Charity for the purposes of the Companies Act 2006, present their report with the financial statements of the Charity for the year ended 30 June 2025. The Trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Vision

A Connected Bolton Without Disadvantage

Mission

Our mission is to use the power of Bolton Wanderers Football Club to inspire, support and deliver positive change.

Through intervention, prevention and targeted engagement we create sustainable pathways that transform lives.

By working together we connect people, enabling communities to thrive and succeed.

Values

We Celebrate Success …..We recognise the impact of our work through celebrating the achievements of the Charity, its staff and participants on their personal journey.

We Are Adaptable To Change …..We evolve and innovate to ensure we meet the changing needs of our community. We Believe Inclusion Starts With i …..We are responsible for treating each other with compassion and respect. We promote acceptance, diversity and a sense of belonging for all.

We Are Passionate About People …..We acknowledge that people are integral to everything we do. We champion and realise the potential they have and support, encourage and celebrate them.

We Love What We Do …..We take what we do seriously, we do it well, whilst having fun!

We Are Stronger Together …..When we collaborate and connect with each other, our community and our partners, we all move forward together and create positive change that transforms lives.

Engagement Outcomes

Good health and well-being
Are/be employable
Develop social connections
Are independent
Higher aspirations
Sustainable future
Develop key skills
Stronger communities

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BOLTON WANDERERS COMMUNITY TRUST

REPORT OF THE TRUSTEES

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Objectives and Aims

The Charity operates through a charitable company and the Charity's objects are for the benefit of the public generally and (but without limitation) children and young people in the Greater Manchester, Lancashire and surrounding areas:

1) to promote community participation in healthy recreation by providing facilities for the playing of association football and other sports capable of improving health (“facilities” means land, buildings, equipment and organising sporting activities).
2) to provide and assist in providing facilities for sport, recreation or other leisure time occupation for such persons who have need for such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving their conditions of life.
3) to promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.

(For the purpose of this clause ‘socially excluded’ means being excluded from society, or part of society, as a result of being a member of a socially and economically deprived community.)

4) to develop the capacity and skills of the members of the socially and economically disadvantaged community of Bolton in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.
5) The promotion of equality and diversity for the public benefit through: (a) the elimination of discrimination on the grounds of race, gender, disability, sexual orientation or religion. (b) advancing education and raising awareness in equality and diversity.
(c) promoting activities to foster understanding between people from diverse backgrounds. (d) cultivating a sentiment in favour of equality and diversity.
6) to advance the education of the public through such means as the trustees think fit in accordance with the law of Charity.
7) for the general purposes of such charitable bodies or for such other exclusively charitable purposes in each case as the trustees may from time to time decide.

Wanderers Sport in the Community CiC

The Charity’s Trustees set up the Community Interest Company to encompass its elite and income generating sports provision. Any profits made by the Company will be gifted to the Charity.

Objects

The objects of the Company are to carry out activities which benefit the community and in particular (without limitation) to coach, promote, facilitate and administer participation in sport in the Metropolitan Borough of Bolton and adjacent areas, enhancing the community’s health and well-being and educational outcomes, and attracting students and elite sports participants to the area through the excellence of the provision of such activities.

Public Benefit

In accordance with Section 4 of the Charities Act 2006, we have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and planning our future activities.

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BOLTON WANDERERS COMMUNITY TRUST

REPORT OF THE TRUSTEES

ACHIEVEMENT AND PERFORMANCE

On behalf of our Board of Trustees and our dedicated staff team, I am delighted to introduce our Trustee Report for Bolton Wanderers in the Community (BWitC). As a Charity we strive toward providing opportunities to connect people and enable our community to thrive and succeed. Whether through our charitable intervention and prevention services or our holiday camps we use the power of Bolton Wanderers Football Club (BWFC) to inspire, support and deliver positive change across our town.

As our Football Club Charity, BWitC is the heart of our social mission across Bolton and this season has been a busy one for our Charity as we entered into our final year of our three-year strategy. Over the season we have continued to grow and develop our work across Bolton, using the power of our club to inspire, support and deliver positive change. This was recognised with a double nomination at the North West Football Awards 2024 for Community Club of the Season – All other Leagues (in association with the PFA), and Community Initiative of the Season – All other Leagues (in association with the PFA), although we came home empty handed the nominations recognise the importance of the work we do across our town.

We introduced some fantastic new projects and fundraising events as well as working to develop our existing services. Our events not only help raise vital funds and awareness for our charity, they are also a tool to inspire and deliver positive change across our town. This season we introduced our ‘Charity Away Day Cycle to Wrexham’ and added a Family 2K Fun Run to our Bolton Community 10K event. Using the badge to influence positive activity across our town and surrounding areas and helping to raise funds not just for our Charity but providing a platform for other local charities to raise funds.

Open before all league home games, the Wellbeing Hub, supported by Vital Energi, continues to provide a safe space for supporters of all ages to come together, whilst also providing opportunities for local organisations to offer vital support and advice for supporters. Over the season we have seen several pre-match support and advice drop-ins including World Heart Day, Tackling Cancer and mental, physical and financial wellbeing services, using the draw of BWFC to bring our community together and provide preventative support.

We are proud to continue our partnerships with organisation such as Show Racism the Red Card to pull off the largest event the leading anti-racism educational charity has done alongside a football club. We invited 900 young people from across Bolton to the Toughsheet Community Stadium over 5 days. Pupils took part in workshops learning about hate crime, racism and stereotyping in a safe and judgement free environment allowing them to learn and challenge. Students were given the opportunity to ask questions to BWFC Chairman Sharon Brittan and our panel of former players, current BWFC Men’s and Women’s First Team players and local organisation leaders, on things they had learnt over the day, their lived experience and advice on how to challenge racism and hate crimes in their daily life.

Over the season our collective social value totalled £4,372,766 across our full range of projects and programmes. £316,745 coming from savings and contributions associated with physical health, £3,537,611 coming from mental health, £83,158 coming from community/social outcomes and £435,252 coming from outcomes relating to education, training and employment.

Our impact is only possible through collaboration, with our partners, funders, coaches, volunteers, and most importantly, the communities we serve. As you explore this report, I invite you to celebrate the stories behind the numbers, and the lives that have been transformed by our work.

Together, we are not just changing outcomes, we are changing futures.

Ben Lawton Chief Executive Officer

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ACHIEVEMENT AND PERFORMANCE (Continued)

Start Well

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ACHIEVEMENT AND PERFORMANCE (Continued)

Early Years

Stay, Play and Learn

2 sessions per week for 38 weeks reaching up to 20 children on average per week.
75% of parents stated that they use activities they play with at the session at home weekly or daily
92% of parents reported that their child is showing an improvement in physical skills

“The sessions are wonderful and have helped my son to improve a lot” another parent stated that “The sessions are an amazing thing to do in our community and there should be more sessions”.

"I started bringing my little one a couple of months ago, and I’m so grateful for these free sessions. It’s not always easy to find affordable activities in our area, and this group has been perfect. My child loves story time at the end— it’s something they look forward to every week!"

Sutton Families

75% of children said their happiness in their friendships has increased
85% of Children say they have grown closer to their family

“My kids love this session the staff are lovely and create a brilliant environment for the children to play I wish it was on more often”

“We need more of these session around the community because it is so good what Bolton Wanderers in the community do.”

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ACHIEVEMENT AND PERFORMANCE (Continued)

Primary education

24 Teachers throughout Bolton received support on topics like differentiation, SEN Provision, making use of small spaces and making use of a lack of equipment.
30 targeted PSHE, English and Maths interventions (c. 240 hours) delivered to around 180 participants.
8 cohorts of Girls-Only Football. (around 120 children) providing a safe space for female participants to take part in footballing activities in a stress and pressure free environment.
Over 1000 children engaged in anti-discrimination workshops throughout the year.
10 partner schools engaged in regular delivery, over 40 schools engaged on an individual basis.

Headstart

230 hours of 1-2-1 support provided across the academic year.
69 hours of whole class and small-group workshops delivered in 4 primary schools to a new cohort of over 160 year 6 pupils
20 Year 6 pupils across 4 primary schools
100% of participants reported reduced anxiety at the end of their first term in year 7
90% of participants said they knew more about mental health after being a part of Headstart

“I enjoyed being able to have a relaxing end to the day and being able to see Ollie” Year 7 student, Canon Slade Secondary School.

“Since working with Headstart, I think I’ve come out of my shell more” Year 7 student, St. Joseph's High School.

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Holiday Activity and Food

Summer 2024

16 days over summer (four days per week, four weeks of summer) across St James’ Secondary School, Farnworth and the Sutton Estate Community Centre, Deane.
589 engagements from 71 individual children
A total of 1455 free lunches over the summer period to 221 individuals as part of our Bolton Lunches partnership with Urban Outreach.

Winter 2024

112 total visits from 39 children at St James’ Secondary School, Farnworth

Easter 2025

127 total visits from 53 children across 4 days over Easter School Holidays.

Secondary education

Our target for engagement with girls and young women engaged in the programme was 40 but with our work, in particular with Bolton Muslim Girls School, we have currently more than doubled this target.

Over 100 participants from diverse ethnic communities
Almost 700 participants through regular cohort delivery, workshops, events and celebrations.
Feedback from our PL Inspires programmes shows a 72.5% improvement in participants' mental well-being.

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ACHIEVEMENT AND PERFORMANCE (Continued)

International Women’s Day

To celebrate International Women’s Day we held a girls’ football tournament at Bolton Arena which included 60 participants from 8 local secondary schools across year 8 and year 9. They also took part in a small workshop where we discussed words that they feel define themselves, women in their lives and/or women they strive to be and used these to create a piece of artwork for the Wellbeing Hub.

PL Inspires challenge event at Wembley

An all-boys team, from Sharples High School, attended the Premier League Inspires Challenge event held at Wembley Stadium. The boys presented their Social Action Project, which was based around the theme of Gender Equality, alongside 45 other CCOs. They were given the opportunity to share and discuss their Social Action Project as well as hearing about other projects created by other teams. They took part in numerous workshops to discuss Gender Equality, heard from key speakers and had a tour of Wembley Stadium.

Feedback

“Empowers participants and develops personal and social skills and employability and life skills.” “It has been good for me and my mental health.”

“They have opened my eyes to new things.”

“I enjoyed taking action.”

“The sessions are fun and entertaining and are different every week.” “I look forward to taking part in the sessions.

PL Kicks

17 free sessions every week across multiple locations.
1,400 unique young people from a wide range of ethnic and cultural backgrounds engaged with 550 returning to sessions.
330 girls and young women engaged across the season.

Sessions offered football, multi-sport, and targeted workshops focused on Hate Crime, Anti-Discrimination, future careers and online safety.

Premier League Kicks Competitions

In February half-term, a group of young people from our Castle Hill Youth Club took part in a Premier League Kicks friendly tournament in Stockport against other clubs and their community provisions— and went on to win the competition. The tournament provided a platform for participants to showcase their skills, teamwork, and sportsmanship in a positive and structured environment. For all young people involved, this was their first experience representing their community in a competitive setting. The success not only boosted their confidence but also strengthened their engagement with the wider Kicks programme and with each other.

This year, young people from several of our Premier League Kicks delivery sites — including Kearsley Academy, St James’ Farnworth, and Johnson Fold — had the opportunity to take part in a series of high-profile external events, representing our programme beyond their local communities.

These included the High Sheriff Tournament, hosted by the Manchester United Foundation, and the Premier League Kicks Regional Tournament, where our girls’ team delivered an outstanding performance and secured a place at the National Finals at St George’s Park — a significant achievement and proud moment for our team.

In addition, a group of participants attended a memorial event hosted by Wigan Athletic, gaining valuable experience by competing against other clubs in a respectful and meaningful setting.

Participation in these events not only celebrates commitment and positive behaviour, but also broadens young people’s horizons, builds aspiration, and connects them to the wider Premier League Kicks community.

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ACHIEVEMENT AND PERFORMANCE (Continued)

Live Well

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Aspire – Employability and Wellbeing

22 beneficiaries enrolled with 20 completions across the programme

160 hours of delivery across 4 cohorts taking part in 10 Week courses

9 participants progressed to Higher Education or Further Education (4 onto College Courses, 1 to University, 4 into Apprenticeships)

6 participants progressed onto our Digital Skills programme

1 progressed into Employment

5 moved into Volunteer Work
1 progressed into work with BWFC

The course has engaged a diverse range of participants including young people not in education, employment or training (NEETs), Career changers, Individuals with neurodiversity, and those with learning difficulties.

Working Wanderers

72 sessions delivered with JD FoundaQon funding
216 total hours of support provided
29 young people aged 16-25 supported
24 young people completed the course, 5 started the course but were unable to conQnue due to barriers related to mental health, health issues, and challenging living circumstances.

Industry Insights and Career Inspira7on

A key part of the programme was providing young people with real-world career exposure through engaging guest speakers and industry visits. Speakers included:

BWFC Team Chef and Women’s Team Coach
Head of Partnerships from DesQnology, a luxury travel company
Members of the BWFC Head of People, Events ExecuQve, FaciliQes and Safety Coordinator, Head of FaciliQes.

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Unlocking Wellbeing in Bolton

767 attendances across Carers provision including

224 attendances at our yoga and relaxation sessions co-delivered with Solasana Yoga in partnership with Bolton Library and Museum Service at Smithills Hall.

49 carers attended a tour of the Toughsheet Community Stadium

110 carers invited to watch BWFC matches over the 24/25 season

12 coffee mornings with a total of 198 carers in attendance

186 carers attended our bowling sessions in partnership with Hollywood Bowl

200 wellbeing packs were distributed

We have supported 200 carers through designing and gifting Carers Wellbeing packs to promote and encourage accessible self-care no matter their situation.

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Tackling Cancer

Over 190 individuals reached through a range of community drop-in clinics, health checks, and awareness events designed to normalise cancer conversations and encourage people to attend screenings.

Key initiatives included the Women's Team supporting Ovarian Cancer Awareness Month, the Tackling Cancer matchday at the Toughsheet Community Stadium, and targeted screenings such as the Abdominal Aortic Aneurysm day.

Team Talk

Engaged with 20 individual men across the season

85% of men we interact with reported their happiness has increased

90% of men we interact with reported their anxiety has decreased

“Team Talk has helped me with my confidence, and I have made many friends from it”

“The sessions are great, it provides a relaxing environment, and we have a great laugh”

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Age Well

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AcQve Ageing

Up to 120 individual older adults (55+) engaged throughout the provision on a weekly basis.

6 tailored sessions delivered throughout the week targeting physical, mental, and social wellbeing.

“It’s great to have so much choice for something to do throughout the week, and have so many ways to looks after my wellbeing.’’

Extra Time Hub

Year-round support, delivered on a weekly basis, equating to 50 sessions throughout the year.

The provision 6[th] year of running.

An average weekly attendance of 38 individuals.

95% of attendees report an improvement in their social wellbeing.

“I don’t know where I would be without the session, it’s the highlight of my week. I’ve met so many new people who have now become close friends, the session has given me a new lease of life in my later years.’’

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Premier League Community Captain

Over the month of February the Premier League and clubs celebrated their ‘More Than A Game’ which highlighted the positive impact of Premier League investment into communities and clubs at every level of football.

As part of ‘More Than A Game’, the League celebrated more than 100 Community Captains – individuals nominated by Premier League, EFL and National League clubs for their contribution to their local community via programmes funded by the Premier League.

Rob Messina was chosen as BWitC’s 2025 Community Captain for his incredible commitment to our community. Having Joined the charity in 2015 Rob has worked across our school provisions including the Premier League Primary Stars programme which started in 2017. Rob supports local Primary Schools through the delivery of high-quality PE CPD to teachers, English and PSHE interventions, Social Action Projects, anti-discrimination workshops and playing a huge part in competitions. He is meticulous in his planning and his delivery which means that every session is the very best that it can be. The impact Rob has had within the charity’s partner schools and local community is best reflected through feedback from the people he has worked with:

Jen Ashcroft, Clerical Assistant at Washacre Primary School shared “Rob is the most genuine person I have ever met; he is always friendly when visiting school and nothing is too much trouble. He goes above and beyond to ensure that every lesson he delivers is 100%. He even takes time out of his personal schedule to help with competitions and sports day and even the Christmas parties. He is always so caring and takes an interest in how staff are and has built some lovely work relationships within school.

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Charlie Watts was named as one of BWitC’s EFL Community Heroes for 2025. Charlie, who first joined the charity as a participant through their ASPIRE session, volunteers with BWitC’s Digital Skills Hub helping support the charity to digitally connect residents with peers and local services.

Led by Sarah Moraes, BWitC’s Employability Project Officer, ASPIRE is a 10 week programme, supported by Greater Manchester Combined Authority, WEA and UK Government, aiming to equip young people across Bolton with the key skills to make the steps toward a positive future. The course open to young people aged 16+ who are unemployed or working less than 16 hours per week, offers a range of activities to help participants learn skills to support their transition into full time employment.

Charlie joined BWitC in 2024 looking to help develop his confidence and employability skills to make the steps toward his future career. Reflecting on his time with Sarah and BWitC, "I first learned about the Aspire Employability Project through my brother, who works at BWitC. Before joining the programme, I struggled with anxiety and a lack of selfbelief. My main goals were to build my confidence and improve my knowledge of interviews and CV writing.

As part of the programme, I participated in cooking sessions with a group and took part in a team-building day at the Anderton Centre. These experiences helped me strengthen my interpersonal skills, improve my CV writing, and develop greater self-awareness. I also gained a clearer understanding of my existing skills and how they could be applied to a future career."

I am now preparing to start a volunteer role as a Digital Champion, helping individuals develop their digital skills within the community. The Aspire Employability course has greatly boosted my self-confidence and belief in my abilities. Looking ahead, I am keen to explore further training to continue building on these skills."

Charlie was presented with their Community Heroes pennant at BWFC’s game against Leyton Orient. Reflecting on the award, Charlie said: “I was lost for words when I was told I had been nominated as an EFL Community Hero. “I was very surprised, and quite humbled because I have had problems with my self-belief and my work with Bolton Wanderers in the Community has really helped me with that.

“I thought I was just doing my digital skills sessions and that was it, but to see the impact it is clearly having is great.
“I have always enjoyed technology and also helping others with it who maybe aren’t as technologically savvy.”

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Events

Total income generated from Events in 24/25 season: £115,529.

Total number of participants attended events in 24/25 season: 2040.

The return of our Annual Charity Golf Day saw 64 participants compete to raise £19,295.

60 brave Boltonians took on the BWitC Stadium Abseil helping to raise £3,839.

The 2024 Charity Dinner saw 160 attendees from the club and local businesses came together in the 1877 suite here at the Toughsheet Community Stadium. Sponsored by ADJ Fire and Security the event raised £17,950.

Lola Berry’s Afternoon Tea saw BWFC’s First Team Chef James Berry host 64 attendees at the Mayor’s Parlour for a festive feast. The event raise £1,643 supporting Bolton Wanderers in the Community and Christie Foundation.

Our first Charity Away Day Cycle saw 15 cyclist take on the journey from BWFC’s Toughsheet Community Stadium to Wrexham AFC’s STōK Racecourse raising a total of £3,468.

77 brave participants took to the stands to take on the BWFC Stadium Sleepout. Supporting both BWitC and Urban Outreach the participants managed to raise £20,052.

In its 2[nd] year the Bolton Community 10k returned this April with the addition of the Bolton Family 2k. A total of 1600 participants supported in generating £40,436.

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Quotes from the Charity’s par"cipants and beneficiaries during the year

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Players in the Community

We believe in One Club, One Community, One Town and this is amplified by the club’s continued support of our programmes and events. The introduction of the women’s team under the club’s badge has amplified the club and community’s presence across our town. We strive to provide positive role models for young people across Bolton and player engagement is key in inspiring and supporting the work our colleagues do to deliver positive change across Bolton.

Talking about his team’s support with work in the community, BWFC Head Coach Steven Schumacher said “As a community first club it is important for us to show up for our town. Our supporters show up for us week in week out despite the outcome on the pitch and its key for us to show our appreciation and support community initiatives where we can. We have engaged with a lot of young people this season and this is key for us to engage with young supporters and provide positive role models for the next generation.”

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PFA Player in the Community Award 2024-25 – Chris Forino

Chris’ Highlights:

Chris joined fellow BWFC Men’s First Team player Josh Sheehan for a visit to Bolton Hospice to engage with paQents and spread some fesQve joy.
Chris joined Gethin Jones and BWitC staff at a local school to surprise Rob Messina, a member of the educaQon team who has dedicated over 10 years to the charity, with the Premier League Community Captain Award. Chris and Gethin presented the award in front of the school before taking some Qme to answer quesQons about their football career and signing shirts for the students.

Speaking on why he got involved with BWitC this season, Forino said “I think moving so far away from home, I’ve thought so much about myself, it gave me time to reflect and look back on how I’ve ended up living five hours away from home doing a job that I love and I think giving back was a big part on that.”

“I think it’s important to involve the community. This is a really well supported club, it’s backed massively and I feel like as a fan, being a fan myself, you want to feel connected to your club and it gives a chance to do that.”

“It’s important for the next generation as well as current supporters to feel that connection with the players and the club.”

BWFC Manager, Steven Schumacher, reflected on his player’s appearances across the year, stating “Chis has proven himself to be a valuable member both on and off the pitch.”

“Putting himself forward as a Community Ambassador so soon after joining the team is a reflection on his personality. Chris embodies the One Club, One Community, One Town ethos and has shown his dedication to amplifying this both in the community and with his fellow teammates making him a deserving winner for the PFA Player in the Community Award.”

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ACHIEVEMENT AND PERFORMANCE (Continued)

Wanderers Sport in the Community

Wanderers Sport in the Community continues to play a key role in giving children and young people the opportunity to take part in high quality football provision and positive experiences. Across the weekly sessions, holiday courses, college football programme and matchday experiences there have been positive outcomes and achievements including:

2130 children attending holiday courses
864 total unique attendees
1 Play on the Pitch Day with 120 attendees
1421 total attendees across our weekly Soccer Schools
331 total unique attendees on our soccer schools
Men’s Elite Development Squad - North West championship runners up , finalist of National league cup and North West Premier runners up
4 members of our Development Squads being signed by professional football club academies
Women’s Elite Development Squad - U14s North West Super League Champions, U16’s Lancashire County Cup Champions and League Cup Winners, U18’s Greater Manchester Women's League Champions, League Cup Winners and Chairman Cup Winners, Women's Reserves - Lancashire Women's County Premier League Champions and League Cup Champions
8 BWFC Girls FC receiving academy offers.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

REPORT OF THE TRUSTEES

for the Year Ended 30 June 2025

ACHIEVEMENT AND PERFORMANCE (Continued)

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

REPORT OF THE TRUSTEES

for the Year Ended 30 June 2025

ACHIEVEMENT AND PERFORMANCE (Continued)

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

REPORT OF THE TRUSTEES for the Year Ended 30 June 2025

BOLTON WANDERERS COMMUNITY TRUST

FINANCIAL REVIEW

Performance

Incoming resources and how those resources have been expended are provided on page 38 for the Group and on page 39 for the Individual Entity Bolton Wanderers in the Community.

Total income receivable of £1.53m reflected an increase of 9% (12 months to 30 June 2024: £1.40m). Total costs have increased significantly by 18% to £1.71m (12 months to 30 June 2024: £1.46m).

A total deficit has been reported across restricted and unrestricted funds totalling £186k (12 months to 30 June 2024 £57k deficit) for the year.

Restricted funds show a deficit for the year of £60k. This was £67k behind the 2024-25 budget. All projects were able to continue using balances carried forward.

Group Unrestricted funds show a deficit of £126k which was £158k below budget, largely due to sponsorship targets across both companies not being fully achieved. Increased staffing and employers NI costs also had a detrimental impact.

Unrestricted funds carried forward now stand at £15k including designated unrestricted funds of £4k. Restricted funds carried forward now stand at £177k.

All credit provided is reviewed on a regular basis. No loans were taken out or considered during the year.

Fundraising

Although the majority of income still comes in the form of restricted grants, often from regular funders such as Premier League Foundation (formerly Premier Leage Charitable Fund), the Charity continues to diversify its income streams. Income from sports activities and school work have increased in the year.

Grant income has increase slightly by £19k compared to 2024. Income from donations has decreased by £14k. This is likely due to the continued pressures on the public purse. The Media and Communications strategy and Fundraising strategy continue to increase the profile of the charity which, in time, are expected to increase these income streams.

The Charity used the services of Holden-Locke Ltd to find and apply for grant funding. Staff members continued to have responsibility to find project funding.

The Charity sets a budget prior to the start of each financial year detailing income streams and the projects that each stream intends to support. Incoming resources from restricted funds received during the year was 9% behind the 2024-25 budget. Unrestricted income was 73% behind the 2024-25 group budget.

Despite the financial position the charity finds itself in during this reporting period, the organisation has maintained stability through disciplined budgeting, strengthened cash flow monitoring, and proactive decision making. Management and Trustees have taken significant steps to mitigate financial risk.

Looking forward, the organisation has clear plans to return to a surplus position. By combining prudent financial management with strategic investment in high impact programmes and income generating pathways, the Charity is laying strong foundations for long term stability. These steps ensure Bolton Wanderers in the Community are well positioned to continue growing its work, deepening its impact, and supporting the communities the Charity serves with confidence.

Government Grants

No government support was sought or received to aid the Charity although grant income was received for the Holiday Activities and Food Programme and Greater Manchester Combined Authority.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

REPORT OF THE TRUSTEES

for the Year Ended 30 June 2025

BOLTON WANDERERS COMMUNITY TRUST

FINANCIAL REVIEW (continued)

Reserves Policy

The reserves policy is to be reviewed and approved by the Finance Committee at least annually at the time of the budget setting, and at least every 3 years approved by Trustees and minuted as such.

The policy was reviewed and updated in June 2022 as part of the 3 year strategic plan 2022-2025.

Some 53% of its annual £1.5m income arose from restricted funding, most significantly from PLF. However, within restricted grants there is an allocation of some £104k, (13% of restricted income) which is available to support Head Office costs as opposed to direct project costs, which is therefore available to bolster unrestricted reserves. The Charity aims to use Full Cost Recovery in all funding bids, however, some funders do not allow this. Full cost recovery can vary between 8% and 30%, depending on the project’s need for central support.

The relevant assets in which reserves are held are net current assets including cash. Should other material assets be acquired the Finance Committee will address whether they constitute an appropriate store for reserves.

In light of the above, the Finance Committee recommend that 3-4 months’ of Unrestricted Costs should be the Target level of Unrestricted Reserves.

This is felt to create sufficient time in case of need to restructure the cost base in terms of payroll with sufficient length of time to give notice or achieve a compromise agreement with staff if needed. It would also cover some delay to Restricted Income and Unrestricted Income in terms of timing of fund raising events and donations. This period would also give time to consider whether alternative income sources can be secured in the event of a shortfall of income against budget.

The current level of unrestricted reserves is less than one month’s unrestricted costs. The Trustees and management team recognise the need to increase reserves by returning to a surplus position across restricted and unrestricted fund performance. A restructuring of the charity was initiated during the 2025-26 half yearly review and reforecast which principally involved:

Transition of the Post 16 Football Studies Programme to a new external provider is expected to increase income and surplus from September 2026.
Staffing restructure in 2025-26.
The planned development in 2026-27 of a Higher Education pathway will allow the charity to retain students for longer, therefore increasing income.
Taking over management of Bolton Wanderers Development Association in August 2025 which is expected to realise a contribution of £120k per annum.
Continue to expand its work in key areas of social inclusion, supported by grant funding from partners such as the Violence Reduction Unit and the National Lottery. These programmes not only enhance our impact across the community but also deliver important indirect financial benefits, including increased organisational visibility, stronger stakeholder relationships, and more diverse income opportunities.
Closer alignment and engagement alongside BWFC in its commercial initiatives leading to increased income opportunities for both parties

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

REPORT OF THE TRUSTEES

for the Year Ended 30 June 2025

FINANCIAL REVIEW (continued)

The target bank balance has been set by the Trustees at a minimum of £100,000. Unfortunately, the balance fell below the target level multiple times from January 2025 onwards and remained below the target at year end. The Trustees were kept informed on a regular basis. The above initiatives are expected to bolster the cash position such that the minimum balance at Bank is not forecast to be ‘missed’ as from April 2026.

Bank accounts

The Charity holds three bank accounts and a petty cash float. All bank accounts are used for both Restricted and Unrestricted income and expenses.

Wanderers Sport in the Community CiC holds one bank account and a petty cash float.

At 30 June 2025 the Group’s cash balance stood at £53,949 (2024: £286,846).

Risk

Bolton Wanderers in the Community maintains a risk register and the reserves policy will recognise those risks identified as material therein.

Financially the main risks are:

Reduction in discretionary spend (from companies or individuals) leading to a shortfall in unrestricted income (donations and fund-raising).
Failure to control costs/cost base too high.
Reduction in grants from PLCF and EFLT leading to costs having to be covered from unrestricted funds.
Delay in PLCF and other grants.

Going Concern

Future income streams and the projects they support are detailed in Note 1 (page 45).

The Charity has sufficient liquid resources to meet its liabilities as they fall due and has resources to continue in operational existence for the foreseeable future. Accordingly, the Trustees and board of directors have adopted the going concern basis in preparing the annual report and accounts.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

REPORT OF THE TRUSTEES

for the Year Ended 30 June 2025

FUTURE PLANS

The focus for the charity in 2025/26 will be to deliver on the first year of the new five-year strategy 2025-2030. The strategy, developed through consultation with key stakeholders, will put the charity in a strong and stable position moving forward in what is an increasingly challenging time for the VCSE sector. The business plan for the year will set out clearly how the charity aims to work and will provide measurable developments.

Facilities

The charity continues to develop existing facilities and explore potential additional facilities and spaces to benefit the work and beneficiaries

In partnership with BWFC Academy, the Learning Suite continues to be utilised for our education and football programmes and also a classroom for Academy use.
The Wellbeing Hub, located at the Toughsheet Community Stadium will continue to address inequalities in the town by providing a safe space for participants to connect, learn new skills and improve their health during the week. The Wellbeing Hub will continue to provide an offer on a matchday for supporters.
The Sutton Community Centre continues to be a key asset for the charity and local residents. We will continue to develop a community led model and be guided by the community on how they want the centre to support them. We continue to plan for the longer-term development of the site with partners Clarion Futures, this includes a long-term lease of the building alongside plans for expansion of the centre and surrounding green space.
Community Hubs - The charity continues to work with the local authority and developers to identify potential other community hubs in the town which the involvement of the charity would bring significant community benefit.

Fundraising and Events

The charity will continue to deliver fundraising events throughout the year. These include established events alongside new events:

Charity Golf Day
Charity Dinner
Stadium Sleepout
Away Day Cycle

Charity partnerships will continue to be an important income stream to support the charity's work, we will work alongside BWFC on joint commercial partnerships with local businesses.

This year will see Bolton Wanderers Development Association (BWDA) come into the Bolton Wanderers Community Trust family; the lotteries will serve as a vital fundraising vehicle for community projects.

Programme Plans

Health

Secure long-term funding for adult health
Recruit additional staff and explore volunteers to support capacity building
Ensure we are ready to scale up pending commissioning funding
To develop the health team, with the aim to have resources to appoint a Development Lead

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

REPORT OF THE TRUSTEES

for the Year Ended 30 June 2025

FUTURE PLANS (Continued)

Community

Support Development Lead within their role to drive forward community work.
Gain longer term funding for VRU and BL One following reviews of projects and delivery.
Develop a plan for longer term Sutton Centre use.

Education

Develop our University of South Wales offer with EFL in the Community ready for 26/27 intake and launch
Finalise and launch delivery of new outreach Wanderers Goal Getters (Alternative Provision) model
Upskill delivery staff to ensure professional, quality delivery in schools and other educational establishments
Increase staffing and capacity within employability projects to support Development Lead
Build on key relationships across the education and training sector

Mentoring:

Increase awareness of mentoring support available and improve uptake from schools and other local referral partners to support this growth.
Position ourselves to gain longer term funding for our transition work.
Reduce waiting list times for young people across all mentoring

The charity continues to improve on its monitoring, evaluation and learning across all programmes. There will continue to be an emphasis on ensuring minimum data collection standards are met, and this year will look to gain more consistency in the outcomes used to measure impact.

Wanderers Sport in the Community

The subsidiary of the charity will review its services to ensure it is as effective and efficient as possible. Key areas of development include:

Post 16 Football Studies Programme – Increase the number of students on programme.
Wanderers Soccer School – Look into opportunities to expand the offering to a younger age range.
Bolton Borough FC – The Football Club will cease to operate due to increased costs and need for a dedicated facility. The players will be supported into new provision.
Matchday Experiences – Ensure that the experiences are quality assured, including feedback to develop further.
BWFC Women – Continue to support the transition from Community to club for the BWFC Women's 1st Team.
Disability Provision – Review and realign BWACFC to ensure its quality and purpose.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

REPORT OF THE TRUSTEES

for the Year Ended 30 June 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Organisational structure

The charitable company is governed by a Board who are Trustees of Bolton Wanderers Community Trust elected under the terms of the charitable company's rules.

Trustees are appointed for their relevant skills as listed on page 31. Each Trustee goes through an induction process into the Charity and throughout the year there are training modules in specific areas such as safeguarding that form part of the Trustees’ meetings.

The day-to-day management of the Charity is delegated to the Senior Leadership Team comprising:

Ben Lawton – Chief Executive Officer Elaine Stoddart – Risk and Compliance Manager Clare Roocroft – Finance Manager Richard Slater – Head of Community Robert Moss – Community Football Manager

Elaine Stoddart is the Safeguarding Lead for the Charity.

The Board of Trustees met quarterly and were provided with quarterly operations reports and monthly finance reports to enable them to monitor the performance and make decisions on behalf of the Charity. Additionally, various Trustee and Management Committees (such as the Finance Committee) met regularly throughout the year, to discuss progress to date and future actions.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

REPORT OF THE TRUSTEES

for the Year Ended 30 June 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04323645 (England and Wales)

Registered Charity number

1090753

Trading Name

Bolton Wanderers in the Community

Registered office

Toughsheet Community Stadium Burnden Way Lostock Bolton BL6 6JW

Trustees

Skills and Responsibilities

Name Skills and Responsibilities Mr D Singleton Chair Mr J McGinlay Community Football Mrs M R Bisset Health Ms N Rutherford Equality, Diversity, Inclusion Mr W K Dawson Finance Mr A P Walsh Legal Mr B Aideed Emerging Communities Mr W H C Webster - Resigned 31 July 2025 Education and Skills, Safeguarding Mr N Hart - Resigned 28 November 2024 Club CEO, strategy Mr J Lord Community Development Mr P W G Holliday - Appointed 18 September 2025 Media and Communications Miss S M Johnson - Appointed 27 March 2025 Strategic Partnerships

Company Secretary

Mrs C E Roocroft

Members

Mr D Singleton Mrs M R Bisset Mr W K Dawson

Auditors

AAB Audit and Accountancy Limited Carlyle House, 78 Chorley New Road, Bolton, BL1 4BY

Bankers

Royal Bank of Scotland 4th Floor, 1 Hardman Boulevard, Manchester, M3 3AQ

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

REPORT OF THE TRUSTEES

for the Year Ended 30 June 2025

REFERENCE AND ADMINISTRATIVE DETAILS (Continued)

Bolton Wanderers in the Community CiC

Registered Company number

13650694

Incorporation date

29 September 2021

Nature of business (SIC)

93199 - Other sports activities

Directors

Mr W K Dawson – Chair Mr T P Pledger Mr J McGinlay - Appointed 24 September 2024 Mr G Westwater - Resigned 12 February 2025

Sole Member

Bolton Wanderers Community Trust

Accountants

AAB Audit and Accountancy Limited Carlyle House, 78 Chorley New Road, Bolton, BL1 4BY

Bankers

Nat West 24 Deansgate, Bolton BL1 1BN

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

REPORT OF THE TRUSTEES

for the Year Ended 30 June 2025

STATEMENT OF TRUSTEES RESPONSIBILITIES

The Trustees (who are also the directors of Bolton Wanderers Community Trust for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the Trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

there is no relevant audit information of which the charitable company's auditors are unaware; and
the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditors, AAB Audit and Accountancy Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the Board of Trustees on 26 March 2026 and signed on its behalf by:

Donid Singleton

............................................. Mr D Singleton – Trustee

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

BOLTON WANDERERS COMMUNITY TRUST for the Year Ended 30 June 2025

Opinion

We have audited the financial statements of Bolton Wanderers Community Trust (the ‘parent company’) and its subsidiaries (the ‘group’) for the year ended 30 June 2025 which comprise the Consolidated Statement of Financial Activities, the Consolidated and Charity Balance Sheets, the Group Statement of Cash Flows, the Charity Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including the Financial Reporting Standard 102, applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the group and charitable company’s affairs as at 30 June 2025 and of the group’s incoming resources and application of resources for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of Companies Act 2006.

Basis of opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group and charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s and charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

BOLTON WANDERERS COMMUNITY TRUST for the Year Ended 30 June 2025

Opinion on other matter prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit:

the information given in the trustees’ report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the directors’ report included within the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In light of the knowledge and understanding of the group, the charitable company and their environment, obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit;
the trustees’ were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemption in preparing the Trustees’ Report and take advantage of the small companies’ exemption from the requirements to prepare a Strategic Report.

The trustee's were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the Trustees Report and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report.

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities, the trustees (who are also directors of Bolton Wanderers Community Trust for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group and the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

BOLTON WANDERERS COMMUNITY TRUST for the Year Ended 30 June 2025

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities including fraud. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
we identified the laws and regulations applicable to the group through discussions with trustees and other management, and from our commercial knowledge;
we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the group, including the Companies Act 2006;
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management; and
identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the group’s and the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

performed analytical procedures to identify any unusual or unexpected relationships;
tested journal entries to identify unusual transactions; and
assessed whether judgements and assumptions made in determining the accounting estimates were indicative or potential bias.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

agreeing financial statement disclosures to underlying supporting documentation;
reading the minutes of meetings of those charged with governance; and
enquiring of management as to actual and potential litigation and claims.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of noncompliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditors responsibilities. This description forms part of our auditor’s report.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

BOLTON WANDERERS COMMUNITY TRUST for the Year Ended 30 June 2025

Use of our report

This report is made solely to the group and charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the members as a body, for our audit work, for this report, or for the opinion we have formed.

Alison Cornes (Senior Statutory Auditor) for and on behalf of AAB Audit and Accountancy Limited (Statutory Auditor) Carlyle House, 78 Chorley New Road, Bolton Date: 26 March 2026

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST (GROUP)

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) for the Year Ended 30 June 2025

				30.6.25	30.6.24
		Unrestricted	Restricted	Total funds	Total funds
		fund	fund
	Note	£	£	£	£
INCOME AND ENDOWMENTS FROM
Donations, legacies and grants	2	171,733	814,188	985,921	981,360
Charitable activities:
Provision of courses, classes and services	3	540,970	-	540,970	420,022
Total		712,703	814,188	1,526,891	1,401,382
EXPENDITURE ON
Charitable activities:
Provision of courses, classes and services		729,291	889,875	1,619,166	1,378,818
Cost of raising funds		93,662	-	93,662	79,748
Total	5	822,953	889,875	1,712,828	1,458,566
NET INCOME/(EXPENDITURE)		(110,250)	(75,687)	(185,937)	(57,184)
TRANSFERS BETWEEN FUNDS
Transfer from unrestricted funds		(15,289)	15,289	-	-
OTHER RECOGNISED GAINS/(LOSSES)
Profit on disposal of fixed assets		-	-	-	863
NET MOVEMENT IN FUNDS		(125,539)	(60,398)	(185,937)	(56,321)
RECONCILIATION OF FUNDS
Total funds brought forward		140,455	237,691	378,146	434,467
TOTAL FUNDS CARRIED FORWARD		14,916	177,293	192,209	378,146

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST (INDIVIDUAL ENTITY)

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) for the Year Ended 30 June 2025

Note INCOME AND ENDOWMENTS FROM Donations, legacies and grants 2 Charitable activities: Provision of courses, classes and services 4 Total EXPENDITURE ON Charitable activities: Provision of courses, classes and services Cost of raising funds Total 6 NET INCOME/(EXPENDITURE) TRANSFERS BETWEEN FUNDS OTHER RECOGNISED GAINS/(LOSSES) Profit on disposal of fixed assets NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD		Unrestricted fund £ 171,733 509,489 681,222 609,047 93,662 702,709 (21,487) (15,289) - (36,776) 160,711 123,935	30.6.25 30.6.24 Restricted fund Total funds Total funds £ £ £ 814,188 985,921 981,360 - 509,489 342,265 814,188 1,495,410 1,323,625 889,875 1,498,922 1,280,805 - 93,662 79,748 889,875 1,592,584 1,360,553 (75,687) (97,147) (36,928) 15,289 - - - - 863 (60,398) (97,174) (36,065) 237,691 398,402 434,467 177,293 301,228 398,402

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST (REGISTERED COMPANY NUMBER: 04323645) (GROUP)

BALANCE SHEET

At 30 June 2025

				30.6.25	30.6.24
		Unrestricted	Restricted	Total funds	Total funds
		fund	fund
	Note	£	£	£	£
FIXED ASSETS
Tangible assets	16	22,520	15,429	37,949	34,071
CURRENT ASSETS
Debtors	18	264,666	15,300	279,966	192,699
Cash at bank		(111,790)	165,739	53,949	286,846
		152,876	181,039	333,915	479,545
CREDITORS
Amounts falling due within one year	20	(160,480)	(19,175)	(179,655)	(135,470)
NET CURRENT ASSETS		(7,604)	161,864	154,260	344,075
TOTAL ASSETS LESS CURRENT LIABILITIES		14,916	177,293	192,209	378,146
NET ASSETS		14,916	177,293	192,209	378,146
FUNDS	23
General unrestricted funds				10,454	134,038
Designated unrestricted funds				4,462	6,417
Restricted funds				177,293	237,691
TOTAL FUNDS				192,209	378,146

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

The financial statements were approved by the Board of Trustees on 26 March 2026 and were signed on its behalf by:

Donid Singleton

.............................................

Mr D Singleton -Trustee

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST (REGISTERED COMPANY NUMBER: 04323645) (SINGLE ENTITY)

BALANCE SHEET

At 30 June 2025

				30.6.25	30.6.24
		Unrestricted	Restricted	Total funds	Total funds
		fund	fund
	Note	£	£	£	£
FIXED ASSETS
Tangible assets	17	21,057	15,429	36,486	33,140
CURRENT ASSETS
Debtors	19	391,784	15,300	407,084	232,808
Cash at bank		(121,513)	165,739	44,226	260,327
		270,271	181,039	451,310	493,135
CREDITORS
Amounts falling due within one year	21	(167,393)	(19,175)	(186,568)	(127,873)
NET CURRENT ASSETS		102,878	161,864	264,742	365,262
TOTAL ASSETS LESS CURRENT LIABILITIES		123,935	177,293	301,228	398,402
NET ASSETS		123,935	177,293	301,228	398,402
FUNDS	24
General unrestricted funds				119,473	154,294
Designated unrestricted funds				4,462	6,417
Restricted funds				177,293	237,691
TOTAL FUNDS				301,228	398,402

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

The financial statements were approved by the Board of Trustees on 26 March 2026 and were signed on its behalf by:

Donid Singleton

.............................................

Mr D Singleton -Trustee

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST (GROUP)

CASH FLOW STATEMENT

for the Year Ended 30 June 2025

Cash flows from operating activities: Cash generated from operations 1 Net cash provided by (used in) operating activities Cash flows from investing activities: Purchase of tangible fixed assets Disposal of tangible fixed assets Net cash provided by (used in) investing activities Cash flows from financing activities: Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period Notes	(216,264) (216,264) (16,633) - (16,633) - (232,897) 286,846 53,949 30.6.25 £	35,671 35,671 (39,035) 12,900 (26,135) - 9,536 277,310 286,846 30.6.24 £

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST (SINGLE ENTITY)

CASH FLOW STATEMENT

for the Year Ended 30 June 2025

Cash flows from operating activities: Cash generated from operations 3 Net cash provided by (used in) operating activities Cash flows from investing activities: Purchase of tangible fixed assets Disposal of tangible fixed assets Net cash provided by (used in) investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period Notes	(200,428) (200,428) (15,673) - (15,673) (216,101) 260,327 44,226 30.6.25 £	24,474 24,474 (38,042) 12,900 (25,142) (668) 260,995 260,327 30.6.24 £

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

NOTES TO THE CASH FLOW STATEMENT

for the Year Ended 30 June 2025

1. GROUP RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 30.6.25 30.6.24 £ £ Net movement in funds for the reporting period (as per the statement of financial activities) (185,937) (56,321) Adjustments for: Depreciation charges 12,755 10,468 Deduct profit on disposal - (863) (Increase)/decrease in debtors (87,267) 60,229 Increase/(decrease) in creditors 44,185 22,158 Net cash provided by (used in) operating activities (216,264) 35,671 2. GROUP ANALYSIS OF CHANGES IN NET DEBT At 1.7.24 Cash flows At 30.6.25 £ £ £ Cash and cash equivalents Cash 286,846 (232,897) 53,949 Total 286,846 (232,897) 53,949 3. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES (SINGLE ENTITY) 30.6.25 30.6.24 £ £ Net movement in funds for the reporting period (as per the statement of financial activities) Adjustments for: (97,174) (36,065) Depreciation charges 12,327 10,406 Deduct profit on disposal - (863) (Increase)/decrease in debtors (174,276) 37,949 Increase/(decrease) in creditors 58,695 13,047 Net cash provided by (used in) operating activities (200,428) 24,474 4. ANALYSIS OF CHANGES IN NET DEBT (SINGLE ENTITY) At 1.7.24 Cash flows At 30.6.25 £ £ £ Cash and cash equivalents Cash 260,327 (216,101) 44,226 Total 260,327 (216,101) 44,226	1. GROUP RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 30.6.25 30.6.24 £ £ Net movement in funds for the reporting period (as per the statement of financial activities) (185,937) (56,321) Adjustments for: Depreciation charges 12,755 10,468 Deduct profit on disposal - (863) (Increase)/decrease in debtors (87,267) 60,229 Increase/(decrease) in creditors 44,185 22,158 Net cash provided by (used in) operating activities (216,264) 35,671 2. GROUP ANALYSIS OF CHANGES IN NET DEBT At 1.7.24 Cash flows At 30.6.25 £ £ £ Cash and cash equivalents Cash 286,846 (232,897) 53,949 Total 286,846 (232,897) 53,949 3. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES (SINGLE ENTITY) 30.6.25 30.6.24 £ £ Net movement in funds for the reporting period (as per the statement of financial activities) Adjustments for: (97,174) (36,065) Depreciation charges 12,327 10,406 Deduct profit on disposal - (863) (Increase)/decrease in debtors (174,276) 37,949 Increase/(decrease) in creditors 58,695 13,047 Net cash provided by (used in) operating activities (200,428) 24,474 4. ANALYSIS OF CHANGES IN NET DEBT (SINGLE ENTITY) At 1.7.24 Cash flows At 30.6.25 £ £ £ Cash and cash equivalents Cash 260,327 (216,101) 44,226 Total 260,327 (216,101) 44,226	1. GROUP RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 30.6.25 30.6.24 £ £ Net movement in funds for the reporting period (as per the statement of financial activities) (185,937) (56,321) Adjustments for: Depreciation charges 12,755 10,468 Deduct profit on disposal - (863) (Increase)/decrease in debtors (87,267) 60,229 Increase/(decrease) in creditors 44,185 22,158 Net cash provided by (used in) operating activities (216,264) 35,671 2. GROUP ANALYSIS OF CHANGES IN NET DEBT At 1.7.24 Cash flows At 30.6.25 £ £ £ Cash and cash equivalents Cash 286,846 (232,897) 53,949 Total 286,846 (232,897) 53,949 3. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES (SINGLE ENTITY) 30.6.25 30.6.24 £ £ Net movement in funds for the reporting period (as per the statement of financial activities) Adjustments for: (97,174) (36,065) Depreciation charges 12,327 10,406 Deduct profit on disposal - (863) (Increase)/decrease in debtors (174,276) 37,949 Increase/(decrease) in creditors 58,695 13,047 Net cash provided by (used in) operating activities (200,428) 24,474 4. ANALYSIS OF CHANGES IN NET DEBT (SINGLE ENTITY) At 1.7.24 Cash flows At 30.6.25 £ £ £ Cash and cash equivalents Cash 260,327 (216,101) 44,226 Total 260,327 (216,101) 44,226	30.6.24 £ (56,321) 10,468 (863) 60,229 22,158 35,671 At 30.6.25 £ 53,949
	286,846	(232,897)	53,949
	260,327	(216,101)	44,226

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 June 2025

BOLTON WANDERERS COMMUNITY TRUST

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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', the Companies Act 2006 and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Going concern

At the time of approving the financial statements, the trustees consider that there are no material uncertainties regarding the charity's ability to continue as a going concern and the financial statements have been drawn up on the going concern basis which assumes that the charity will continue in operational existence for the foreseeable future.

The Charity continues to receive funding for PL Core which will increase in 2025-26 from £20,000 to £60,000 per annum. Premier League Foundation (formerly PLCF) continues to fund PL Kicks, PL Primary Stars and PL Inspires. EFLitC (formerly EFLT) Core funding continues and additional, unrestricted income has been guaranteed again from EFL. The profile of the Charity continues to grow thanks to increased social media activity, fundraising events which are set to increase in future periods and support from Bolton Wanderers Football Club. Funding continues to be received from Bolton Together, CVS, National Lottery Community Fund and JD Foundation for a variety of projects. Funding for VRU work will increase and expand to the Breightmet area of Bolton with funding from the National Lottery. The subsidiary, Wanderers Sport in the Community CiC continues to have successful income generation through mascots and we expect the WSS sessions to grow. In addition to actions outlined in the Financial Review, the Trustees therefore consider the Charity, has sufficient liquid resources to meet its liabilities as they fall due and has resources to continue in operational existence for the foreseeable future. Accordingly, the Trustees and Board of directors have adopted the going concern basis in preparing the annual report and accounts.

Income

All income 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. Turnover is the amount derived from the provision of goods/services and stated after trade discounts. VAT is not charged.

Income from grants, whether capital or revenue grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that income will be received and the amount can be measured reliably. If the performance conditions on revenue grants have not been met, they are deferred accordingly. Capital grants, where appropriate, are deferred and released in line with the expenditure of the grant.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 June 2025

BOLTON WANDERERS COMMUNITY TRUST

1. ACCOUNTING POLICIES – continued

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.

Fund accounting

General unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.

Designated unrestricted funds have been designated by the Trustees for particular purposes and are also unrestricted as the Board can re-assign those monies if it so desires.

Restricted funds can only be used for certain restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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.

Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Pension costs and other post-retirement benefits

The company operates a defined contribution scheme for its employees. The pension costs charged in the financial statements represent the contribution payable by the company during the year.

Taxation

The Charity is exempt from corporation tax on its charitable activities.

Leases

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

Tangible fixed assets

Depreciation is provided at the following annual rates to write off each asset over its estimated useful life.

Sports equipment	- at varying rates on cost
Fixtures and fittings	- 25% on cost
Office equipment	- 25% on cost
Motor vehicles	- 25% on cost

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 June 2025

BOLTON WANDERERS COMMUNITY TRUST

1. ACCOUNTING POLICIES – continued

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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price and subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 June 2025

BOLTON WANDERERS COMMUNITY TRUST

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities classified as receivable within one year are not amortised.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Government grants

During the year, no government grants were received by the Charity to support its infrastructure or running costs, although funding was received directly or indirectly from central and local government for project costs. This funding is classed as restricted.

Key judgements and estimation uncertainty

Judgements are made by Trustees in the process of applying the Charity’s accounting policies. Key judgements are estimating the useful lives of fixed assets, going concern and any bad debt provision. These uncertainties are not thought to pose a significant risk of causing a material adjustment to the carrying amounts and assets within the next financial year.

2. GROUP AND SINGLE ENTITY DONATIONS, LEGACIES AND GRANTS

Donations Grants	30.6.25 £ 84,304 901,617 985,921	30.6.24 £ 98,648 882,712 981,360

Grants include those from charities and charitable organisations in addition to government grants. Government grants consisted of the Holiday Activity and Food project £26,717 (2024: £48,839) and Greater Manchester Combined Authority £21,094 (2024: £8,372).

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2025

BOLTON WANDERERS COMMUNITY TRUST

3. GROUP INCOME FROM CHARITABLE ACTIVITIES

Activity Sport activities Provision of courses, classes and services Funded sport activities Provision of courses, classes and services Miscellaneous income Provision of courses, classes and services, including other events INCOME FROM CHARITABLE ACTIVITIES (SINGLE ENTITY) Activity Sport activities Provision of courses, classes and services Funded sport activities Provision of courses, classes and services Miscellaneous income Provision of courses, classes and services, including other events	30.6.25 £ 130,640 174,630 235,700 540,970 30.6.25 £ 6,238 336,674 166,577 509,489	30.6.24 £ 125,054 145,523 149,445 420,022
		30.6.24 £ 6,656 220,418 115,191 342,265

4. INCOME FROM CHARITABLE ACTIVITIES (SINGLE ENTITY)

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

5. GROUP CHARITABLE ACTIVITIES COSTS

		Provision of	Governance			Provision of	Governance
	Cost of raising	courses, classes	costs		Cost of raising	courses, classes	costs
	funds	and services	(note 7)	Total	funds	and services	(note 7)	Total
	2025	2025	2025	2025	2024	2024	2024	2024
	£	£	£	£	£	£	£	£
Staff Costs	19,969	1,154,157	-	1,174,126	17,002	987,628	-	1,004,630
Staff welfare	35	33,714	-	33,749	30	31,946	-	31,976
Equipment	67	42,135	-	42,202	57	10,587	-	10,644
Resources	408	47,898	-	48,306	347	8,292	-	8,639
Venue Hire	-	55,092	-	55,092	-	59,035	-	59,035
League & referee fees	-	28,372	-	28,372	-	37,153	-	37,153
Subcontractors	2,700	46,080	-	48,780	2,299	70,960	-	73,259
Event costs	44,929	20,886	-	65,815	38,255	14,053	-	52,308
Rates	-	350	-	350	-	667	-	667
Power, light and heat	-	6,516	-	6,516	-	2,214	-	2,214
Motor, travel and subsistence	176	44,928	-	45,104	150	56,841	-	56,991
Repairs and maintenance	-	5,709	-	5,709	-	3,769	-	3,769
Printing, postage and stationery	-	6,306	-	6,306	-	9,236	-	9,236
Advertising	8,889	30,760	-	39,649	7,568	45,787	-	53,355
Telecommunications	87	5,990	-	6,077	74	6,573	-	6,647
Legal and professional fees	14,400	27,085	68	41,553	12,261	3,072	74	15,407
Audit and accountancy fees	-	16,147	13,200	29,347	-	-	16,834	16,834
Bank charges	1,278	757	-	2,035	1,088	546	-	1,634
Sundry expenses	34	18,653	-	18,687	30	5,182	-	5,212
Depreciation	-	-	12,755	12,755	-	-	10,406	10,406
Profit/Loss on disposal	-	-	-	-	-	-	-	-
Bad debt provision	690	(3,004)	-	(2,314)	587	(4,467)	-	(3,880)
Trustee insurance	-	-	4,612	4,612	-	-	2,430	2,430
	93,662	1,588,531	30,635	1,712,828	79,748	1,349,074	29,744	1,458,566

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

6. CHARITABLE ACTIVITIES COSTS (SINGLE ENTITY)

Staff Costs Staff welfare Equipment Resources Venue Hire League & referee fees Subcontractors Event costs Rates Power, light and heat Motor, travel and subsistence Repairs and maintenance Printing, postage and stationery Advertising Telecommunications Legal and professional fees Audit and accountancy fees Bank charges Sundry expenses Depreciation Bad debt provision Trustee insurance	Cost of raising funds Provision of courses, classes and services Governance costs (note 8) Total 2025 2025 2025 2025 £ £ £ £ 19,969 1,154,157 - 1,174,126 35 20,253 - 20,288 67 11,810 - 11,877 408 47,430 - 47,838 - 25,391 - 25,391 - - - - 2,700 44,783 - 47,483 44,929 20,236 - 65,165 - 350 - 350 - 6,516 - 6,516 176 33,851 - 34,027 - 5,709 - 5,709 - 6,306 - 6,306 8,889 27,828 - 36,717 87 5,990 - 6,077 14,400 27,119 34 41,553 - 16,147 10,800 26,947 1,278 658 - 1,936 34 19,619 - 19,653 - - 12,327 12,327 690 (3,004) - (2,314) - - 4,612 4,612 93,662 1,471,149 27,773 1,592,584	Cost of raising funds Provision of courses, classes and services Governance costs (note 8) Total 2024 2024 2024 2024 £ £ £ £ 17,002 987,629 - 1,004,631 30 32,443 - 32,473 57 10,346 - 10,403 347 8,086 - 8,433 - 28,249 - 28,249 - (167) - (167) 2,299 69,516 - 71,815 38,255 14,053 - 52,308 - 667 - 667 - 2,214 - 2,214 150 38,188 - 38,338 - 3,769 - 3,769 - 9,236 - 9,236 7,568 41,911 - 49,479 74 6,572 - 6,646 12,261 3,133 13 15,407 - 13 11,510 11,523 1,088 546 - 1,634 30 4,571 - 4,601 - - 10,406 10,406 587 (4,529) - (3,942) - - 2,430 2,430
		79,748 1,256,446 24,359 1,360,553

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2025

7. GROUP SUPPORT COSTS

	30.6.25	30.6.24
Governance costs:	£	£
Provision of courses, classes and services	30,635	29,744

Depreciation is charged to the project or department that uses the asset. Other support costs are charged initially to general unrestricted funds. During the year-end process, a proportion of some are apportioned to restricted projects based on each project’s use of support costs.

8. SUPPORT COSTS (SINGLE ENTITY)

	30.6.25	30.6.24
Governance costs:	£	£
Provision of courses, classes and services	27,773	24,359

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

	30.6.25	30.6.24
	£	£
Auditors' remuneration	13,200	16,820
Depreciation - owned assets	12,755	10,468
Operating lease payments recognised as an expense	17,779	16,718

10. TRUSTEES' AND DIRECTORS’ REMUNERATION AND BENEFITS

There were no Trustees' remuneration, Directors’ remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Trustees' and Directors’ expenses

There were no Trustees' expenses or Directors’ expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2025

11. GROUP AND SINGLE ENTITY STAFF COSTS

Total staff costs for the year were as follows:

Wages and salaries Pension Health benefit Social security costs Other benefits	30.6.25 £ 1,057,493 29,704 1,962 80,932 3,000 1,173,091	30.6.24 £ 910,741 25,617 1,711 60,692 3,000 1,001,761

Pension expenses are allocated between charitable activities and between grants for restricted and unrestricted projects based on the number of hours worked on each project or activity by each member of staff.

The average number of employees was as follows:

	Year Ended	Year Ended
	30.6.25	30.6.24
	No	No
Number of staff	59	56

Zero members of staff (2024: Zero) received employment benefits in excess of £60,000 during the year.

The Trust considers its key management personnel comprise the Trustees, Chief Executive Officer, Head of Trust, Finance Manager, Community Football Manager and Risk and Compliance Manager. The total employment benefits including employer pension contributions and benefits in kind of the key management personnel were £215,494 (2024: £184,889).

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2025

12. GROUP PRIOR YEAR COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

	Unrestricted	Restricted	Total funds
	fund	fund
	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	268,240	713,120	981,360
Charitable activities
Provision of courses, classes and services	420,022	___ ____-	420,022
Total	688,262	713,120	1,401,382
EXPENDITURE ON
Charitable activities
Provision of courses, classes and services	583,087	795,731	1,378,818
Cost of raising funds	79,748	-	79,748
Total	662,835	795,731	1,458,566
NET INCOME/(EXPENDITURE)	25,427	(82,611)	(57,184)
TRANSFERS BETWEEN FUNDS	(13,508)	13,508	-
Profit on disposal of fixed assets	863	-	863
NET MOVEMENT IN FUNDS	12,782	(69,103)	(56,321)
RECONCILIATION OF FUNDS
Total funds brought forward	127,673	306,794	434,467
TOTAL FUNDS CARRIED FORWARD	140,455	237,691	378,146

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2025

13. PRIOR YEAR COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (SINGLE ENTITY)

	Unrestricted	Restricted	Total funds
	fund	fund
	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	268,240	713,120	981,360
Charitable activities
Provision of courses, classes and services	342,265	___ ____-	342,265
Total	610,505	713,120	1,323,625
EXPENDITURE ON
Charitable activities
Provision of courses, classes and services	478,382	802,423	1,280,805
Cost of raising funds	79,748	-	79,748
Total	588,130	802,423	1,360,553
NET INCOME/(EXPENDITURE)	52,375	(89,303)	(36,928)
TRANSFERS BETWEEN FUNDS	(20,200)	20,200	-
OTHER RECOGNISED GAINS/(LOSSES)
Profit on disposal of fixed assets	863	-	863
NET MOVEMENT IN FUNDS	32,038	(69,103)	(36,065)
RECONCILIATION OF FUNDS
Total funds brought forward	127,673	306,794	434,467
TOTAL FUNDS CARRIED FORWARD	160,711	237,691	398,402

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2025

14. GROUP PRIOR YEAR COMPARATIVES FOR THE BALANCE SHEET

	Unrestricted	Restricted	Total funds
	fund	fund
	£	£	£
FIXED ASSETS
Tangible assets	19,092	14,979	34,071
CURRENT ASSETS
Debtors	177,534	15,165	192,699
Cash at bank	61,238	225,608	286,846
	238,772	240,773	479,545
CREDITORS
Amounts falling due within one year	(117,409)	(18,061)	(135,470)
NET CURRENT ASSETS	121,363	222,712	344,075
TOTAL ASSETS LESS CURRENT LIABILITIES	140,455	237,691	378,146
NET ASSETS	140,455	237,691	378,146

15. PRIOR YEAR COMPARATIVES FOR THE BALANCE SHEET (SINGLE ENTITY)

	Unrestricted	Restricted	Total funds
	fund	fund
	£	£	£
FIXED ASSETS
Tangible assets	18,161	14,979	33,140
CURRENT ASSETS
Debtors	217,643	15,165	232,808
Cash at bank	34,719	225,608	260,327
	252,362	240,773	493,135
CREDITORS
Amounts falling due within one year	(109,812)	(18,061)	(127,873)
NET CURRENT ASSETS	142,550	222,712	365,262
TOTAL ASSETS LESS CURRENT LIABILITIES	160,711	237,691	398,402
NET ASSETS	160,711	237,691	398,402

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2025

16. GROUP TANGIBLE FIXED ASSETS

COST At 1 July 2024 Additions At 30 June 2025 DEPRECIATION At 1 July 2024 Charge for year At 30 June 2025 NET BOOK VALUE At 30 June 2025 At 30 June 2024	Sports equipment £ 36,367 - 36,367 29,600 1,022 30,622 5,745 6,767	Fixtures and fittings £ 2,274 10,857 13,131 1,084 1,823 2,907 10,224 1,190	Office equipment £ 88,075 5,776 93,851 66,928 8,456 75,384 18,467 21,147	Motor vehicles £ 5,815 - 5,815 848 1,454 2,302 3,513 4,967	Totals £ 132,531 16,633 149,164
					98,460 12,755
					111,215
					37,949
					34,071

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2024

17. TANGIBLE FIXED ASSETS (SINGLE ENTITY)

COST At 1 July 2024 Additions At 30 June 2025 DEPRECIATION At 1 July 2024 Charge for year At 30 June 2025 NET BOOK VALUE At 30 June 2025 At 30 June 2024	Sports equipment £ 36,367 - 36,367 29,600 1,022 30,622 5,745 6,767	Fixtures and fittings £ 2,274 10,857 13,131 1,084 1,823 2,907 10,224 1,190	Office equipment £ 87,082 4,816 91,898 66,866 8,028 74,894 17,004 20,216	Motor vehicles £ 5,815 - 5,815 848 1,454 2,302 3,513 4,967	Totals £ 131,538 15,673 147,211
					98,398 12,327
					110,725
					36,486
					33,140

18. GROUP DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors Bad debt provision Prepayments and accrued income EBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR (SINGLE ENTITY) Trade debtors Bad debt provision Prepayments and accrued income	30.6.25 £ 197,208 (1,880) 84,638 279,966 30.6.25 £ 328,475 (1,880) 80,489 407,084	30.6.24 £ 81,795 (4,194) 115,098 192,699 30.6.24 £ 176,713 (4,194) 60,289 232,808

19. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR (SINGLE ENTITY)

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2025

20. GROUP CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors Taxation and social security Accruals Deferred income Other Creditors	30.6.25 £ 86,466 22,375 35,460 30,252 5,102 179,655	30.6.24 £ 35,457 16,525 31,996 47,114 4,378 135,470

21. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR (SINGLE ENTITY)

Trade creditors Taxation and social security Accruals Deferred income Other Creditors	30.6.25 £ 99,610 22,375 32,077 27,405 5,101 186,568	30.6.24 £ 33,639 16,525 28,456 44,875 4,378 127,873

Deferred income at 30 June 2025 includes £2,090 for school SLAs, due to finish in July 2025 (2024: £1,836) and £7,005 for a school SLA for the 2025-26 academic year (2024: £nil). Deferred income in the CiC shows £2,147 for Summer holiday courses which will take place in July and August 2025 (2024: £2,239) and mascots packages in the 2025-26 season of £700 (2024: £nil).

Funds raised at the BWFC Sleepout 2025 are to be split between Bolton Wanderers in the Community and Urban Outreach. Other charities’ share of donations and Gift Aid totalling £9,852 (2024: £21,464) is shown in deferred income and will be paid in 2025-26.

£nil (2024: £18,000) received from Bolton at Home to sponsor Wanderers Sport in the Community CiC will be transferred to the CiC.

Income totalling £2,750 (2024: £773) from sign up fees for events planned in 2025-26 has been received early.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2025

22. GROUP AND SINGLE ENTITY OPERATING LEASE COMMITMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year Between one and five years In more than five years	30.6.25 £ 15,043 265 - 15,308	30.6.24 £ 15,043 18,044 -
		33,087

All operating lease commitments are in relation to car hire. Leases were taken out during the year for vehicles over 3 years.

23. GROUP MOVEMENT IN FUNDS

		Net movement
	At 1.7.24	in funds	At 30.6.25
	£	£	£
Unrestricted funds
General fund	140,455	(125,539)	14,916
Restricted funds
Restricted fund	237,691	(60,398)	177,293
TOTAL FUNDS	378,146	(185,937)	192,209

Net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS	Incoming resources £ 713,702 814,188	Resources expended £ (823,952) (889,875)	Transfers between funds £ (15,289) 15,289 -	Movement in funds £ (125,539) (60,398)
	1,527,890	(1,713,827)		(185,937)

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2025

24. MOVEMENT IN FUNDS (SINGLE ENTITY)

At 1.7.24 Net movement in funds £ £ Unrestricted funds General fund 160,711 (36,776) Restricted funds Restricted fund 237,691 (60,398) TOTAL FUNDS 398,402 (97,174) Net movement in funds, included in the above are as follows: Incoming resources Resources expended Transfers between funds £ £ £ Unrestricted funds General fund 681,222 (702,709) (15,289) Restricted funds Restricted fund 814,188 (889,875) 15,289 TOTAL FUNDS 1,495,410 (1,592,584) -	At 30.6.25 £ 123,935 177,293 301,228 Movement in funds £ (36,776) (60,398)
	(97,174)

At 1.7.24
Net movement
in funds
£
£
Unrestricted funds
General fund
160,711
(36,776)
Restricted funds
Restricted fund
237,691
(60,398)
TOTAL FUNDS
398,402
(97,174)
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Transfers
between funds
£
£
£
Unrestricted funds
General fund
681,222
(702,709)
(15,289)
Restricted funds
Restricted fund
814,188
(889,875)
15,289
TOTAL FUNDS
1,495,410
(1,592,584)
-

At 30.6.25
£
123,935
177,293
301,228
Movement in
funds
£
(36,776)
(60,398)

(97,174)

Significant funds:

Premier League Charitable Fund once again provided restricted funding to run a range of projects. PL Kicks offers positive engagement during times of high levels of anti-social behaviour in disengaged areas of the community through football, sport and personal development giving a regular, trusted and positive influence on young people. PL Primary Stars offers curriculum support for children aged 5-11 as well as continuous personal development to teachers, PL Inspires is an education programme which is aimed at young people aged 11-25 who are marginalised or at risk of not reaching their full potential. PL Fans Fund is project that strengthens connections between the football club and local communities and finally, the Continuous Improvement Fund which supports the Charity’s infrastructure. The total income was £357,500 (2024: £332,500).

BL One funded by National Lottery Community Fund runs in partnership with Bolton Solidarity Community Association and offers activities to diverse communities. Total funding received was £94,930 (2024: £49,980).

Bolton CVS fund several projects, either directly or indirectly. The total of the funding in 2024-25 was £83,803 (2024: £77,754). The VRU project which is an Alliance that runs activities to benefit young residents in the New Bury area of Bolton continued to receive funding. The amount received in the year was £24,143 (2024: £45,029). Other projects included Wait Well Wanderers, £24,890 (2024: £nil) and Unlocking Wellbeing in Bolton which received £25,189 (2024: £15,247) to work with carers, providing them with information, fitness and social activities as well as wellbeing packs.

The Trustees and staff of Bolton Wanderers in the Community would like to thank all its funders for their vital support.

Restricted funds are analysed in further detail on pages 64-65 (note 29) of the notes to the financial statements.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2025

25. GROUP COMPARATIVE TO MOVEMENT IN FUNDS

		Net movement
	At 1.7.23	in funds	At 30.6.24
	£	£	£
Unrestricted funds
General fund	127,673	12,782	140,455
Restricted funds
Restricted fund	306,794	(69,103)	237,691
	_	_	_
TOTAL FUNDS	434,467	(56,321)	378,146

Net movement in funds, included in the above are as follows:

	Incoming	Resources	Other		Transfers	Movement in	Movement in
	resources	expended	gains/(losses)	between funds			funds
	£	£	£		£		£
Unrestricted
funds
General fund	688,262	(662,835)	863		(13,508)		12,782
Restricted funds
Restricted fund	713,120	(795,731)			13,508		(69,103)
TOTAL FUNDS	1,401,382	(1,458,566)	863		-		(56,321)
COMPARATIVE TO MOVEMENT IN FUNDS		(SINGLE ENTITY)
					Net movement
			At 1.7.23		in	funds	At 30.6.24
			£		£		£
Unrestricted funds
General fund			127,673		33,038		160,711
Restricted funds
Restricted fund			306,794		(69,103)		237,691
			_		_		_
TOTAL FUNDS			434,467		(36,065)		398,402

26. COMPARATIVE TO MOVEMENT IN FUNDS (SINGLE ENTITY)

Net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS	Incoming resources £ 610,505 713,120 1,323,625	Resources expended £ (558,130) (802,423) (1,360,553)	Other gains/(losses) £ 863 - 863	Transfers between funds £ (20,200) 20,200 -	Movement in funds £ 33,038 (69,103)
					(36,065)

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2025

BOLTON WANDERERS COMMUNITY TRUST

27. RELATED PARTY DISCLOSURES

Trustee, Neil Hart was CEO of FVWL which comprises Bolton Wanderers Football and Athletic Company and Bolton Stadium Hotel. The Football Club charged the charity £13,196 during the year (2024: £72,909) for match tickets, staffing recharges, refreshments and advertising. The Group charged the company £25,079 during the year (2024: £57,808) for providing staff to coach BWFC Women and for donations from shirt sales. The aged debtor balance at 30 June 2025 stood at £25,079 (2024: £29,020). The aged creditor balance at 30 June 2025 stood at £13,075 (2024: £739). The Charity charged the Hotel £nil for donations from sales (2024: £518). The Hotel charged the Group £5,184 (2024: £11,625) for refreshments and event costs during the year and £17,973 remained outstanding at year end.

William Webster, Trustee was Principal and Director of Bolton College during the year. Bolton College charged the Charity £300 (2024: £550) during the year for training costs. Wanderers Sport in the Community CiC charged the college £94,000 (2024: £87,000) for coaching their football teams. £23,000 (2024: £nil) remained unpaid at year end.

Bashir Aideed is a Director of Bolton Together who funded £40,754 (2024: £82,953) to the Charity for projects.

Wanderers Sport in the Community CiC is a trading subsidiary of Bolton Wanderers in the Community. William Dawson and John McGinlay are Directors of the CiC. All staffing duties are carried out by BWitC employees. The CiC was charged £270,266 in cross charges by the charity (2024: £173,887). £nil was charged by the CiC for income types received through the charity’s online payment system (2024: £26,251) and £nil was charged for holiday course places (2024: £7,760). The CiC charged £37,102 (2024: £nil) for funding incorrectly paid to the charity. The net debtor balance at 30 June 2025 was £61,939 (2024: £99,616).

£590 (2024: £1,457) was received in donations from key management personnel.

28. ULTIMATE CONTROLLING PARTY

The charitable company was controlled by the Board of Trustees throughout the year under review.

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2025

29. GROUP AND SINGLE ENTITY RESTRICTED FUNDS

	Balance at 30 June 2024	Incoming Resources	Outgoing Resources	Transfer between funds	Balance at 30 June 2025
	£	£	£	£	£
AJF Commercial	2,262	960	1,308	-	1,914
BigBolton Carol Concert	7,423	-	-	-	7,423
BIG Local - Aspirations	13	-	13	-	-
BMBC Digital Skills	2,571	-	869	-	1,702
Bolton Council - PL Kicks	235	-	-	-	235
Bolton Council Warm Spaces	310	2,760	2,324	-	746
Bolton Council Youth Pride	201	-	-	-	201
Bolton Together - Stay,Playand Learn	(894)	8,766	4,776	-	3,096
Bolton Together 2-11 Mentoring	3,099	31,988	36,099	-	(1,012)
Bolton's HAF	-	4,400	4,400	-	-
BWFC Fund	36	-	-	-	36
Chairman's Walk 2021	1,861	-	1,861	-	-
Chairman's Walk 2023	1,259	-	445	-	814
Clarion Digital Skills	-	2,496	1,952	-	544
Clarion Festive	-	250	210	-	40
Clarion Summer Hub	-	2,390	2,390	-	-
Clarion Warm Spaces	2,401	-	986	-	1,415
Clarion WellbeingSpaces	-	15,000	-	-	15,000
Clarion Youth Club	53	-	-	-	53
CRH Charitable Fund	835	3,750	3,893	-	692
CVS Ambition For Ageing	124	-	124	-	-
CVS Bolton's Fund	123	-	-	-	123
CVS Bolton's Fund Active Wanderers	11,553	-	10,499	-	1,054
CVS Bolton's Fund Wait Well Wanderers	-	24,890	5,841	-	19,049
CVS Bolton's Fund Positive Activities	153	-	-	-	153
CVS DevelopingLocal Communities	1,593	-	1,593	-	-
CVS Fusion	-	9,081	6,823	-	2,258
CVS GP Fed	2,000	-	1,996	-	4
CVS Hate Crime	711	500	1,211	-	-
CVS StandingTogether	278	-	-	-	278
CVS UnlockingWellbeing	3,564	25,189	28,061	-	692
Donations - In Memoryof Iain Purslow	2,503	-	1,244	-	1,259
EFL Knife Crime	229	-	229	-	-
EFLT Fit Fans	2,052	-	1,824	-	228
EFLT HMPPS Mentoring	(526)	13,266	11,945	-	795
EFLT Infrastructure Grant	70	10,000	9,046	-	1,024
European Social Fund	4,254	-	4,254	-	-
FA CommunityShield	9	-	-	-	9
Football Foundation(Fans Fund)	1,477	-	1,477	-	-
Garfield Western	-	40,000	39,247	-	753
HAF	3,219	22,317	23,955	-	1,581
Headstart(BMBC)	6,640	-	6,640	-	-
Headstart(EFLT)	-	17,765	17,844	-	(79)
HealthyStadia	19	-	19	-	-

Docusign Envelope ID: DD7C8C1A-1CCF-4A7F-BF6C-BE85FDC7B846

BOLTON WANDERERS COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 June 2025

29. GROUP AND SINGLE ENTITY RESTRICTED FUNDS (Continued)

	Balance at 30 June 2024	Incoming Resources	Outgoing Resources	Transfer between funds	Balance at 30 June 2025
	£	£	£	£	£
JD Foundation Employability	33,154	50,360	60,853	-	22,661
LGBT Pride Underspend	3,504	-	1,629	-	1,875
LGBTQYouth Club Donation	260	-	84	-	176
National LotteryCommunityFund BL One	13,504	94,930	91,122	-	17,312
National Lottery Community Fund Sutton CommunityHub	17,460	-	14,327	-	3,133
National School Foundation	2,466	-	973	-	1,493
Onward Homes	1,992	-	1,992	-	-
PL Enterprise and Enterprise Challenge	59	-	-	-	59
PL Inspires	10,371	75,000	80,878	-	4,493
PL Kicks	5,140	150,000	145,831	-	9,309
PL Kicks HolidayActivityFund	1,460	-	23	-	1,437
PL PrimaryStars	3,670	75,000	78,619	-	51
PLCF - Continuous Improvement Fund	4,396	20,000	18,652	-	5,744
PLCF Fans Fund EDI	8,311	37,500	38,305	-	7,506
Pound to the Ground - Mentoring	-	1,553	1,154	-	399
Prince's Trust	1,128	-	368	-	760
Public Health - Extra Time	258	-	-	-	258
Public Health - Weight Management	1,438	-	917	-	521
Restricted Donations	2,193	357	12	-	2,538
Restricted Donations BWGFC	117	-	-	-	117
Salford CVS Cancer Inequalities	-	14,718	7,653	-	7,065
Schools Contribution - PL Inspires	4,661	-	(1,767)	-	6,428
Schools Contribution - PL PrimaryStars	11,711	-	27,000	15,289	-
SkyBet BuildingFuture Foundations	9,933	-	9,933	-	-
Sport England - Game On	-	7,893	6,204	-	1,689
St James Place	177	-	177	-	-
Suez	411	-	54	-	357
The GM High Sherriff’s Police Trust	137	-	137	-	-
The Together Fund	42	-	42	-	-
Violence Reduction Unit	31,373	24,143	47,232	-	8,284
Warburtons - Adult Education	222	-	-	-	222
WEA(GMCA)	6,202	21,094	20,209	-	7,087
WembleyNational Stadium Trust	230	-	230	-	-
YEF Street Games	-	5,872	1,634	-	4,238

	237,691	814,188	889,875	15,289	177,293

Transfers between funds amounting to £15,289 have been made (2024: £13,508) on the following basis. Premier Leage Charitable Fund funds PL Primary Stars. Some additional income from School Service Level Agreements has been transferred from unrestricted funds to restricted funds to support this project.

Bolton Together 2-11 Mentoring shows a negative closing balance. Costs will reduce in the next quarter to cover the previous overspend.

EFLT make funding payments in arrears for Headstart.