2020-08-31-accounts - Tigers Sport And Education Trust

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			Page
Report ofthe Trustees		1	to	10
Report ofthe Independent	Auditors	11	to	13
Statement ofConsolidated	Financial Activities		14
Consolidated Balance Sheet			15
Charity Balance Sheet			16
Consolidated Cash Flow	Statement		17
Notes to the Consolidated	Cash Flow Statement		18
Notes to the Consolidated	Financial Statements	19	to	35

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Holiday Football Centres
Saturday Football Club
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Inspires
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Kicks
Targeted Kicks
Tackling Loneliness	& Isolation
Tigers Together
Detached Youth Work
Disability Sports
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NCS Summer
NCS Autumn
School Support

								2020	2019
						Unrestricted	Restricted	Total	Total
						funds	funds	funds	funds
					Notes				E
INCOME	AND ENDOWMENTS FROM
Donations	and legacies					3,091	3,439	6,530	8,501
Charitable	activities
Education						29,379		29,379	70,111
Youth							740,092	740,092	749,658
Adult						4,066	8,517	12„583	52,527
Juniors						705	245,089	245,794	301,501
Disability									101,917
Coach and	development					53,018	23,778	76,796	101,596
Other Grants						115,055		115,055	35,936
Investment	income					78		78	118
Other income						4,651	5,119	9,770	34,883
Income from commercial			operations			229,400		229,400	206,413
Total						439,443	1,026,034	1,465,477	1,663,161
EXPENDITURE ON
Charitable	activities
Education						22,242		22,242	60,788
Youth							551,310	551,310	704,008
Adult						3,867	19,864	23,731	54,174
Juniors						113	237,102	237,215	258,689
Disability							4,901	4,901	85,594
Coach and	development					84,493	15,931	100,424	108,056
Other Grants						205,723		205,723	255,562
Expenditure	on commercial			operations		208,996		208,996	199,830
Total						525,434	829,108	1,354,542	1,726,701
NET INCOME/(EXPENDITURE)						(85,991)	196,926	110,935	(63,540)
Transfers	between funds				18	l00,119	~100,119)
Net movement in funds						14,128	96,807	110,935	(63,540)
RECONCILIATION		OF		FUNDS
Total funds brought		forward				81,867	25,164	107,031	170,571
TOTAL FUNDS CARRIED FORWARD						95,995	121,971	217,966	107,031

		2020	2019
	Notes
FIXEDASSETS
Tangible assets	12	49,524	61,289
Investments	13
		49,524	61,289
CURRENT ASSETS
Debtors	14	59,207	99,815
Cash at bank and in hand		465,844	471,616
		525,051	571,431
CREDITORS
Amounts falling due within one year		(354,101)	(519,622)
NET CURRENT ASSETS		170,950	51,809
TOTAL ASSETSLESSCURRENT
LIABILITIES		220,474	113,098
CREDITORS
Amounts falling due after more than one year	16	(2,508)	(6,067)
NET ASSETS/(LIABILITIES)		217,966	107,031
FUNDS	18
Unrestricted funds		95,995	81,867
Restricted funds		121,971	25,164
TOTAL FUNDS		217,966	107,031

				2020	2019
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets	12	15,490		15,490	21,759
Investments	13	100		100	100
		15,590		15,590	21,859
CURRENT ASSETS
Debtors	14	120,034		120,034	167,988
Cash at bank and in hand		285,460	121,970	407,430	425,352
		405,494	121,970	527,464	593,340
CREDITORS
Amounts falling due within one year	15	(313,352)		(313,352)	(495,371)
NET CURRENT ASSETS		92,142	121,970	214,112	97,969
TOTAL ASSETSLESSCURRENT
LIABILITIES		107,732	121,970	229,702	119,828
CREDITORS
Amounts falling due after more than one year	16	(2,508)		(2,508)	(6,067)
NET ASSETS/(LIABILITIES)		105,224	121,970	227,194	113,761
FUNDS	18
Unrestricted funds				105,224	88,597
Restricted funds				121,970	25,164
TOTAL FUNDS				227,194	113,761

					2020	2019
				Notes
Cash flows from operating		activities
Cash generated from operations					5,313	260,050
Interest element ofhire purchase payments paid						~572)
Net cash (used in)/provided		by operating		activities	5,313	259,478
Cash flows from investing		activities
Purchase oftangible fixed	assets				(7,604)	(18,377)
Interest received					78	118
Net cash used in investing	activities				~7,526)	~18,259)
Cash flows from financing		activities
Capital repayments in year					3,559	3,496
Net cash used in financing		activities			~3,559)	~3,496)
Change in cash and cash	equivalents		in	the
reporting period					(5,772)	237,723
Cash and cash equivalents		at the beginning
ofthe reporting period					471,616	233,893
Cash and cash equivalents		at the end	ofthe
reporting period					465,844	471,616

ACTIVITIES
			2020	2019
Net income/(expenditure) for the reporting		period (as per the Statement
ofFinancial Activities) Adjustments for:			110,935	(63,540)
Depreciation charges			19,369	26,201
Interest received Interest element ofhire purchase	and finance	lease rental payments	(78)	(118) 572
Decrease/(increase) in debtors			40,608	(11,239)
(Decrease)/increase in creditors			~165,521	308,174
Net cash (used in)/provided by	operations		5,313	260,050

DONATIONS
	2020	2019
Gifts	4	9
Donations	6,526	8,492
	6,530	8,501

					2020	2019
Deposit account interest					78	118
INCOME FROM		CHARITABLE ACTIVITIES
			Education	Youth	Adult	Juniors
Charitable	activities		22,396	19,243	10,909	85,885
Furlough	grant		6,983	53,037	1,674	19,909
Grants				667,812		140,000
			29,379	740,092	12,583	245,794
					2020	2019
			Coach and	Other	Total	Total
			development	Grants	activities	activities
Charitable	activities		31,726	1,274	171,433	273,356
Furlough	grant		25,649	4,338	111,590
Grants			19,421	109,443	936,676	1,139,890
			76,796	115,055	1,219,699	1,413,246
Grants received, included			in the above, are as follows:
					2020	2019
Premier League Enterprise						45,000
Premier League Kicks					200,000	120,000
UEFA Foundation		for Children				9,401
Premier League Primary			Stars / School Sport
					140,000	160,000
Carried forward					340,000	334,401

INCOME FROM CHA	RITABLE ACTIVITIES - continued
		2020	2019
Brought forward		340,000	334,401
Premier League Women	and Girls Project		25,844
Premier League Works			37,500
Premier League Health			34
BTDisability / Able 8c Active			100,293
Continuous Improvement	Fund		29,720
Volunteer Co-Ordinator		19,421	1,766
Premier League Senior Schools Hub		86,900	103,567
NCS		244,379	464,765
Other Grants		65,826	42,000
Premier League Inspires		70,150
Premier League Kicks Targeted		45,000
Premier League Core Funding		65,000
		936,676	1,139,890

CHARITABLE ACTIVITIES COSTS
		Support
	Direct	costs (see
	Costs	note 6)	Totals
Education	22,112	130	22,242
Youth	451,614	99,696	551,310
Adult	23,731		23,731
Juniors	226,813	10,402	237,215
Disability	5,409	(508)	4,901
Coach and development	98,638	1,786	100,424
Other Grants	151,783	53,940	205,723
	980,100	165,446	1,145,546

SUPPORT COSTS
				Information
		Management	Finance	technology
Education
Youth		10,918	35	7,010
Juniors
Disability
Coach and development			512
Other Grants			409	2,808
		10,918	956	9,818
	Property, Rent	Other Office	Governance
	&Repairs	Costs	Costs	Totals
Education		130		130
Youth	11,078	51,947	18,708	99,696
Juniors		10,402		10,402
Disability		(508)		(508)
Coach and development		1,274		1,786
Other Grants	3,269	22,030	25,424	53,940
	14,347	85,275	44,132	165,446

					2020	2019
Fees payable to the charity's			auditors	and their associates for the audit ofthe
charity's	financial	statements			11,634	10,050

STAFF COSTS
					2020	2019
Wages and salaries					921,806	1,050,833
Social security costs					58,988	72,356
Other pension costs					14,334	12,364
					995,128	1,027,770
The average monthly	number ofemployees		during the year was as		follows:
					2020	2019
Line Management					7	2
Delivery Staff					65	72
					72	74
The number ofemployees		whose emoluments	(excluding	employer	pension costs) exceeded f60,000	was:
					2020	2019
X70,001 - f80,000					1	1

COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
INCOME	AND ENDOWMENTS FROM
Donations	and legacies		8,492		8,501
Charitable	activities
Education			25,110	45,001	70,111
Youth				749,658	749,658
Adult			14,066	38,461	52,527
Juniors			5,148	296,353	301,501
Disability				101,917	101,917
Coach and	development		70,111	31,485	101,596
Other Grants			35,936		35,936
Investment	income		118		118
Other income			7,176	27,707	34,883
Total			166,157	1,290,591	1,456,748
EXPENDITURE ON
Charitable	activities
Education			24,261	36,527	60,788
Youth				704,008	704,008
Adult			19,408	34,766	54,174
Juniors			1,049	257,640	258,689
Disability				85,594	85,594
Coach and	development		80,389	27,667	108,056
Other Grants			255,562		255,562
Total			380,669	1,146,202	1,526,871
NET INCOME/(EXPENDITURE)			(214,512)	144,389	(70,123)
Transfers	between funds		281,111	~2$1,1 I1)
Net movement in funds			66,599	(136,722)	(70,123)
RECONCILIATION		OF FUNDS
Total funds brought forward			21,996	161,888	183,884
TOTAL FUNDS CARRIED FORWARD			88,595	25,166	113,761

TANGIBLE FIXEDASSETS
	Long leasehold	Plant and
GROUP	improvements	machinery	Totals
COST
At 1 September 2019	38,676	163,938	202,614
Charge for year		7,604	7,604
At 31 August 2020	38,676	171,542	210,218
DEPRECIATION
At 1 September 2019	7,766	133,559	141,325
Charge for year	2,594	16,775	19,369
At 31 August 2020	10,360	150,334	160,694
NET BOOK VALUE
At 31August 2020	28,316	21,208	49,524
At 31 August 2019	30,910	30,379	61,289
			Plant and
CHARITY			machinery
COST
At 1 September 2019			151,134
Charge for year			6,129
At 31 August 2020			157,263
DEPRECIATION
At 1 September 2019			129,375
Charge for year			12,398
At 31 August 2020			141,773
NET BOOK VALUE
At 31 August 2020			15,490
At 31 August 2019			21,759

FIXEDASSETINVESTMENTS
	Shares in
	group
	undertakings
MARKET VALUE
At 1 September 2019and 31August 2020	100
NET BOOK VALUE
At 31 August 2020	100
At 31 August 2019	100

Class of	share:	Holding
Ordinary		100
			2020	2019
Aggregate	capital and reserves		(9,128)	(6,630)
Profit/(Loss) for the year			~2,498	6,583

				Charity
		2020	2019	2020	2019
Trade debtors		28,318	36,462	28,748	29,250
Other debtors			564		459
VAT		1,013
Amounts owed by group undertakings				66,157	75,493
Prepayments	and accrued income	29,876	62,789	25,129	62,789
		59,207	99,815	120,034	167,991

					Charity
			2020	2019	2020	2019
Hire purchase	contracts (see note 17)		3,559	3,463	3,559	3,463
Trade creditors			21,811	145,631	22,163	144,177
Social security	and other taxes			35,658		30,846
Other creditors			9,870	21,640	9,870	3,655
Accruals and deferred		income	318,861	313,230	277,760	313,230
			354,101	519,622	313,352	495,371

							Group		Charity
						2020		2019	2020	2019
Hire	purchase	contracts	(see	note	17)	2,508		6,067	2,508	6,067

		2020	2019
Net obligations	repayable:
Within one year		3,559	3,463
Between one and five years		2,508	6,067
		6,067	9,530

MOVEMENT IN FUNDS
			Net	Transfers
			movement	between	At
		At 1.9.19	in funds	funds	31.8.20
Unrestricted funds
General fund		88,597	(83,492)	100,119	105,224
Restricted funds
Premier League Kicks			46,804	(22,861)	23,943
Primary Stars			9,988	(9,988)
Volunteer Co-Ordinator			7,846	(1,942)	5,904
Premier League Senior Schools	HUB	25,164	54,992	(10,544)	69,612
NCS			41,154	(41,154)
Premier League Inspires			7,736	(7,015)	721
Prince's Trust Premier League Kicks Targeted			2,115 26,290	(2,115) ~4,500)	21,790
		25,164	196,925	100,119	121,970
TOTAL FUNDS		113,761	113,433		227,194
Net movement in funds, included	in the above	are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
Unrestricted funds
General fund			232,945	(316,437)	(83,492)
Restricted funds
Premier League Kicks			252,904	(206,100)	46,804
Primary Stars			247,090	(237,102)	9,988
Volunteer Co-Ordinator			23,777	(15,931)	7,846
Premier League Senior Schools HUB			125,113	(70,121)	54,992
NCS			255,157	(214,003)	41,154
Premier League Inspires			70,151	(62,415)	7,736
Prince's Trust Premier League Kicks Targeted			6,843 44,999	(4,728) ~)8,709)	2,115 26,290
			1,026,034	829,109	196,925
TOTAL FUNDS			),258,979	~),145,546)	113,433

Comparatives for movement	Comparatives for movement	in funds
				Net	Transfers
				movement	between	At
			At 1.9.18	in funds	funds	31.8.19
Unrestricted funds
General fund			21,996	(214,510)	281,111	88,597
Restricted funds
Premier League Enterprise			874	8,871	(9,745)
Premier League Kicks				11,728	(11,728)
UEFA Foundation for Children				(13,081)	13,081
Futsal				(84)	84
Primary Stars			12,371	41,472	(53,843)
Premier League FA Women				6,563	(6,563)
Premier League Works				10,535	(10,535)
Premier League Health				(6,756)	6,756.
Able &Active/BT Disability			24,038	16,080	(40,118)
Continuous Improvement			21,931	2,054	(23,985)
Volunteer Co-Ordinator				1,765	(1,765)
Premier League Senior Schools		HUB		25,164		25,164
Hull Military Covenant	Forum	Fund		(395)	395
NCS			102,674	40,471	~143,)45)
			161,888	144,387	281,111	25,164
TOTAL FUNDS			183,884	~70,)23)		113,761

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General fund		166,157	(380,667)	(214,510)
Restricted funds
Premier League Enterprise		45,002	(36,131)	8,871
Premier League Kicks		120,343	(108,615)	11,728
UEFA Foundation for Children		9,402	(22,483)	(13,081)
Futsal		I	(85)	(84)
Primary Stars		299,112	(257,640)	41,472
Premier League FA Women		26,397	(19,834)	6,563
Premier League Works		37,501	(26,966)	10,535
Premier League Health		961	(7,717)	(6,756)
Able 8c Active / BTDisability		101,674	(85,594)	16,080
Continuous Improvement		29,721	(27,667)	2,054
Volunteer Co-Ordinator		1,765		1,765
Premier League Senior Schools HUB		122,233	(97,069)	25,164
Hull Military Covenant	Forum Fund		(395)	(395)
NCS		496,479	~456,008)	40,471
		1,290,591	1,146,204	144,387
TOTAL FUNDS		1,456,748	~),526,87))	~70,123)

			Net	Transfers
			movement	between	At
		At 1.9.18	in funds	funds	31.8.20
Unrestricted funds
General fund		21,996	(298,002)	381,230	105,224
Restricted funds
Premier League Enterprise		874	8,871	(9,745)
Premier League Kicks			58,532	(34,589)	23,943
UEFA Foundation for Children			(13,081)	13,081
Futsal			(84)	84
Primary Stars		12,371	51,460	(63,831)
Premier League FA Women			6,563	(6,563)
Premier League Works			10,535	(10,535)
Premier League Health			(6,756)	6,756
Able &Active / BTDisability		24,038	16,080	(40,118)
Continuous Improvement		21,931	2,054	(23,985)
Volunteer Co-Ordinator			9,611	(3,707)	5,904
Premier League Senior Schools HUB			80,156	(10,544)	69,612
Hull Military Covenant	Forum Fund		(395)	395
NCS		102,674	81,625	(184,299)
Premier League Inspires			7,736	(7,015)	721
Prince's Trust Premier League Kicks Targeted			2,115 26,290	(2,115) ~4,500)	21,790
		161,888	341,312	381,230	121,970
TOTAL FUNDS		183,884	43,310		227,194

		Incoming	Resources	Movement
		resources	expended	in funds
Unrestricted funds
General fund		399,102	(697,104)	(298,002)
Restricted funds
Premier League Enterprise		45,002	(36,131)	8,871
Premier League Kicks		373,247	(314,715)	58,532
UEFA Foundation for Children		9,402	(22,483)	(13,081)
Futsal		1	(85)	(84)
Primary Stars		546,202	(494,742)	51,460
Premier League FA Women		26,397	(19,834)	6,563
Premier League Works		37,501	(26,966)	10,535
Premier League Health		961	(7,717)	(6,756)
Able &Active / BTDisability		101,674	(85,594)	16,080
Continuous Improvement		29,721	(27,667)	2,054
Volunteer Co-Ordinator		25,542	(15,931)	9,611
Premier League Senior Schools HUB		247,346	(167,190)	80,156
Hull Military Covenant	Forum Fund		(395)	(395)
NCS		751,636	(670,011)	81,625
Premier League Inspires		70,151	(62,415)	7,736
Prince's Trust Premier League Kicks Targeted		6,843 44,999	(4,728) ~18,709)	2,115 26,290
		2,316,625	1,975,313	341,312
TOTAL FUNDS		2,716,727	~2,672,417)	43,310

			Total	Total
			2020	2019
Turnover Cost ofsales			89,679 ~4, 198	156,413 ~9,930
Gross profit			85,481	146,483
Administrative	expenses		(230,050)	(189,900)
Other operating	income		139,721	50,000
Net profit			~4,848	6,583
The aggregate	ofthe assets, liabilities	and funds was:
Assets			103,195	93,112
Liabilities			~114,673	~99,742
Aggregate called up share capital and		reserves	~11,478	~6,630