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2023-05-31-accounts

REGISTERED COMPANY NUMBER: 04137553 (England and Wales) REGISTERED CHARITY NUMBER: 1092803

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 May 2023

for

The Sir Stanley Matthews Foundation

Ark Accountancy Chartered Certified Accountant 31 Cheam Road Epsom Surrey KT17 1QX

The Sir Stanley Matthews Foundation

Contents of the Financial Statements for the Year Ended 31 May 2023

Page
Report of the Trustees 1 to 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 12
Detailed Statement of Financial Activities 13

The Sir Stanley Matthews Foundation

Report of the Trustees

for the Year Ended 31 May 2023

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 31 May 2023. 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

Objectives and aims

The charitable company’s objectives and principal activities, as set out in its revised Articles of Association are: - “to support and encourage physical activity for children and young people regardless of gender, ability or background and to develop respect, dedication, perseverance, self-confidence, teamwork and a sense of community in any economic or social environment.”

Significant activities

The principal activities in the period under review were:

Public benefit

The Foundation have continued to give young people the opportunity to achieve, through the medium of sport, by providing access to coaching and the provision of courses to increase the number of grass-roots coaches available to young people across a variety of sports in order to enhance their opportunities to develop.

The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales

Volunteers

In addition to the Trustees, there were an approximate number of 18 volunteers who helped to deliver or administer coaching provision and promote local fundraising. This group together with other volunteers carried out all the activities of The Foundation. It is not possible to quantify the total hours input from these volunteers, but without their efforts the work of The Foundation would not have been possible.

Page 1

The Sir Stanley Matthews Foundation

Report of the Trustees

for the Year Ended 31 May 2023

ACHIEVEMENT AND PERFORMANCE Charitable activities

Looking at our principle activities, we have seen a clear progression in all of our projects, outlined below:

slavery by their families, have subsequently been rescued by the authorities and now reside in a government children’s home until they attain the age of 18. The pilot phase of the project focused on providing sports coaching to help improve health outcomes and to provide focus and stability, and the second phase of the project will look at building on this to include bespoke private tutoring for the girls to bring them up to the same educational level as their peers. The girls have all suffered greatly and still remain very much at risk of further exploitation. This project provides an alternative pathway and our long term objective is to ensure all of the girls complete vocational qualifications, gain employment and get their lives back to some semblance of normality.

Page 2

The Sir Stanley Matthews Foundation

Report of the Trustees

for the Year Ended 31 May 2023

. - The ongoing work of the Foundation in Staffordshire - This includes continuing to run free football training sessions at the Ormiston Sir Stanley Matthews Academy in Blurton and Tennis coaching, at Florence Tennis club in Longton. Under the expert instruction of coaches Alan Baxter, Andy Brookhouse and Nathan Turner, sessions are open to all children and young people, from 5-20 years old in various groups.

Investment performance

The current policy of the Trustees is to invest surplus funds into the growth of The Foundation. In its initial period of operation unutilised funds had been placed into a building society savings account which have now been closed. If the Foundation’s reserves grow to more significant proportions in the future a more formal investment policy will be devised by the Trustees. Donations made in previous years to the Staffordshire Community Foundation means that these, now externally held funds, are professionally managed via the Staffordshire Community Foundation’s professional fund managers Brewin Dolphin. While these funds sit formally outside of the Sir Stanley Matthews Foundation, they have been endowed such that they can only be applied on behalf of The Foundation, using identical criteria and grants policies. The remaining fund is still higher than its original donation and future income and growth will be drawn down, where available, to help fund charitable activities.

FINANCIAL REVIEW

Financial position

In common with other charities the charity follows the accounting requirements and principles for charities set out in the Charities SORP 2015.

During the year the Foundation continued its fundraising activities generating income of £40,275, an increase from £29,667 received in the previous financial year. In respect of expenditure on charitable activities, this decreased from £41,968 in 2021/22 to £39,998 in 2022/23.

Reserves policy

At present The Foundation remains at a stage of development where it has no staff costs and few ‘infrastructure’ overheads, as most of work is carried out by volunteers, or subcontracted. As such only a relatively small amount of reserves are required. The Trustees are mindful that the current increase in reach requires a more risk-based approach to the reserves policy and this is to be further developed over the financial year ending 30 May 2024. The Trustees are continuing to look at other fundraising initiatives to try and increase the level of general reserves.

Page 3

The Sir Stanley Matthews Foundation

Report of the Trustees

for the Year Ended 31 May 2023

FUTURE PLANS

Aims and key objectives for future periods

The immediate current plans are to continue to successfully deliver the ongoing SSMF projects and build on the work that has already been done. There also remain strong ambitions to work with other key sports bodies to widen reach and in particular use the consultancy arrangement with Paul Harbinson. In an effort to focus what the Foundation does it has been agreed that there will be three main areas of work which receive priority, benefitting the following groups:

By concentrating on these three areas it allows the Foundation to streamline our efforts and to build more bespoke programmes for specific groups, rather than more generalized programmes. The Foundation has also moved away completely from providing grants to individuals or organisations and now focuses entirely on developing it’s own projects. The Board will continue to pursue grant funding and other potential corporate or charitable foundation donors.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Sir Stanley Matthews Foundation (“The Foundation”) is a company limited by guarantee and a registered charity. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. The Articles of Association were updated and revised in May 2019. The revised Articles were lodged with Companies House on 16th May 2019. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees

The Foundation’s governing body is the Board of Trustees, who are, collectively also directors of the Charity for the purpose of the Companies Act. Trustees are appointed by nomination and resolution of the board and are required to seek re-election, if they wish to continue, when the three-year term of office, as set out in the Articles of Association, expire. Such re-appointments are by Directors’ resolution. Any Trustee who is re-appointed for two more additional terms and thereby has nine consecutive years in office, may be re-appointed by resolution of the Directors, providing the Directors consider it to be in the best interests of the Charity. The Foundation is now well established and the Board believes that within the Board membership, there was sufficient expertise to discharge the charitable obligations of the company. The Trustees keep this this situation under review.

Induction and training of new trustees

The Board of Trustees meets at least quarterly. Trustees are required to retire by rotation based on time served. Details of those Trustees who retired and sought re-election since the last report, are set out on page 3 of this report. Operations are governed by the Board of Trustees who control the operational development of the Foundation. Since the change in strategic direction in February 2019 it was felt necessary to relocate the geographical, key, decision-making focus from Stoke-on-Trent to Surrey and, this included grants and other funding approvals which has been taken back to board level. However, Alan Baxter a trustee and Director of Coaching maintains a North Staffordshire presence to oversee and administer existing local coaching schemes in that area. He attends board meetings and presents regular reports on the projects and coaching schemes which he oversees. Additionally, Paul Harbinson works on a consultancy basis, with the title ‘Chief Executive, and helps develop and manage new coaching networks as well as to developing and administering coaching modules and a coaching education strategy.

The Trustees keep the future development of The Foundation under review and, in particular the expansion of operations geographically. There are no full-time employees; the Trustees have always agreed that organizational structure would be reconsidered, if the size of The Foundation increases significantly over the coming years. The Trustees are continuing to keep under review what, if any, additional governance and staffing requirements might be necessary in the medium to long term.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04137553 (England and Wales)

Registered Charity number

1092803

Page 4

The Sir Stanley Matthews Foundation

Report of the Trustees

for the Year Ended 31 May 2023

Registered office

21 Franklin Court Wormley Godalming Surrey GU8 5US

Trustees

A D Baxter Ms A B Bray Ms S J Davis Ms J F Gough M R Gough R W Gough P Harbinson (appointed 10.8.23) S J Matthews

Approved by order of the board of trustees on 27[th] February 2024 and signed on its behalf by:

........................................................................ Ms A B Bray - Trustee

Page 5

The Sir Stanley Matthews Foundation

Statement of Financial Activities for the Year Ended 31 May 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
29,775
EXPENDITURE ON
Raising funds
418
Charitable activities
Charitable Activities
29,121
Other expenditure
14
Total
29,553
NET INCOME/(EXPENDITURE)
222
Transfers between funds
8
(1,892)
Net movement in funds
(1,670)
RECONCILIATION OF FUNDS
Total funds brought forward
21,552
TOTAL FUNDS CARRIED FORWARD
19,882
Restricted
funds
£
10,500
-
6,584
3,861
10,445
55
1,892
1,947
131,369
133,316
31.5.23
Total
funds
£
40,275
418
35,705
3,875
39,998
277
-
277
152,921
153,198
31.5.22
Total
funds
£
29,667
6,742
41,968
3,875
52,585
(22,918)
-
(22,918)
175,839
152,921

The notes form part of these financial statements

Page 6

The Sir Stanley Matthews Foundation

Balance Sheet

31 May 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
6
447
CURRENT ASSETS
Cash at bank
20,095
CREDITORS
Amounts falling due within one year
7
(660)
NET CURRENT ASSETS
19,435
TOTAL ASSETS LESS CURRENT
LIABILITIES
19,882
NET ASSETS
19,882
FUNDS
8
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
127,508
5,808
-
5,808
133,316
133,316
31.5.23
Total
funds
£
127,955
25,903
(660)
25,243
153,198
153,198
19,882
133,316
153,198
31.5.22
Total
funds
£
131,830
21,091
-
21,091
152,921
152,921
21,552
131,369
152,921

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 27[th] February 2024 and were signed on its behalf by:

............................................. A B Bray - Trustee

The notes form part of these financial statements

Page 7

The Sir Stanley Matthews Foundation

Notes to the Financial Statements for the Year Ended 31 May 2023

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' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income and endowments

Voluntary income, including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the Charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

No amounts are included within the financial statements for time and services donated by volunteers due to the impracticality of calculating such sums.the funds, it is probable that the income will be received and the amount can be measured reliably.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable, settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs cannot be directly attributed to particular headings, they have been allocated on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises of those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

In the absence of a formal cost allocation system, the trustees believe it is fair to allocate these costs to each charitable activity, in proportion to the direct expenditure incurred on those activities

Governance costs

Charitable expenditure comprises of those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Tangible fixed assets

Fixed assets are stated at cost less accumulated depreciation. The only fixed assets included are the statue of Sir Stanley Matthews and the surrounding lighting. These were transferred on the 31 May 2006 and as such no depreciation was charged in the SOFA in that year. Depreciation from that date will be provided at rate calculated to write off the cost of each asset over its expected useful life. In the case of the statue this is expected to be 50 years.

continued...

Page 8

The Sir Stanley Matthews Foundation

Notes to the Financial Statements - continued for the Year Ended 31 May 2023

1. ACCOUNTING POLICIES - continued

Taxation

charityThe Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fund accounting

Unrestricted income funds are general funds that are available for use at the trustee’s discretion in furtherance of the objectives of the Charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Going concern

The trustees have considered the key matters which could affect the ability of the charity to continue as a going concern. They have concluded the charity has sufficient resources it continue in operational existence for the foreseeable future. Accordingly, they believe it remains appropriate to adopt the going concern basis in preparing the annual financial statements.

2. DONATIONS AND LEGACIES

Donations
Legacies
Grants
Onside Soccer
Anaka Uganda
Chennai India
Kratos Ghana
Yorkshire Cricket
Total
31.5.23
£
8,581
-
31,694
40,275
2023
0
0
0
0
0
0
31.5.22
£
8,844
250
20,573
29,667
2022
900
450
900
31.5.22
£
8,844
250
20,573
29,667
2022
900
450
900
29,667
2022
900
450
900
2,250
2,500
4,750

3. NET INCOME/(EXPENDITURE)

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

Depreciation - owned assets

31.5.23 31.5.22
£ £
3,875 3,875

continued...

Page 9

The Sir Stanley Matthews Foundation

Notes to the Financial Statements - continued

for the Year Ended 31 May 2023

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2023 nor for the year ended 31 May 2022.

Trustees' expenses

Expenses totalling £0 was paid to 3 trustees (2022 £2,796 )

5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
29,667
EXPENDITURE ON
Raising funds
6,742
Charitable activities
Charitable Activities
15,300
Other expenditure
14
Total
22,056
NET INCOME/(EXPENDITURE)
7,611
RECONCILIATION OF FUNDS
Total funds brought forward
13,941
TOTAL FUNDS CARRIED FORWARD
21,552
6.
TANGIBLE FIXED ASSETS
COST
At 1 June 2022 and 31 May 2023
DEPRECIATION
At 1 June 2022
Charge for year
At 31 May 2023
NET BOOK VALUE
At 31 May 2023
At 31 May 2022
Restricted
funds
£
-
-
26,668
3,861
30,529
(30,529)
161,898
131,369
Total
funds
£
29,667
6,742
41,968
3,875
52,585
(22,918)
175,839
152,921
Fixtures
and
fittings
£
193,830
62,000
3,875
65,875
127,955
131,830

continued...

Page 10

The Sir Stanley Matthews Foundation

Notes to the Financial Statements - continued for the Year Ended 31 May 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accrued expenses
8.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Statue
Hillcrest & Louis
Sported
Edward Gosling Foundation
Shanley Foundation
Children's Trust
UK project Stoke
TOTAL FUNDS
Net movement in funds, included in the above are
Unrestricted funds
General fund
Restricted funds
Statue
Hillcrest & Louis
Sported
Edward Gosling Foundation
Shanley Foundation
Children's Trust
UK project Stoke
TOTAL FUNDS
At 1.6.22
£
21,552
131,369
-
-
-
-
-
-
131,369
152,921
as follows:
Net
movement
in funds
£
222
(3,861)
2,000
1,500
2,000
308
(1,657)
(235)
55
277
Incoming
resources
£
29,775
-
5,000
1,500
2,000
2,000
-
-
10,500
40,275
31.5.23
31.5.22
£
£
660
-
Transfers
between
At
funds
31.5.23
£
£
(1,892)
19,882
-
127,508
-
2,000
-
1,500
-
2,000
-
308
1,657
-
235
-
1,892
133,316
-
153,198
Resources
Movement
expended
in funds
£
£
(29,553)
222
(3,861)
(3,861)
(3,000)
2,000
-
1,500
-
2,000
(1,692)
308
(1,657)
(1,657)
(235)
(235)
(10,445)
55
(39,998)
277

continued...

Page 11

The Sir Stanley Matthews Foundation

Notes to the Financial Statements - continued for the Year Ended 31 May 2023

8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.6.21
£
Unrestricted funds
General fund
13,941
Restricted funds
Statue
135,230
Community Foundation
18,668
National Lottery Community Fund - Local
Heroes
8,000
161,898
TOTAL FUNDS
175,839
Comparative net movement in funds, included in the above are as follows:
Net
movement
in funds
£
7,611
(3,861)
(18,668)
(8,000)
(30,529)
(22,918)
At
31.5.22
£
21,552
131,369
-
-
131,369
152,921
Incoming Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 29,667 (22,056) 7,611
Restricted funds
Statue - (3,861) (3,861)
Community Foundation - (18,668) (18,668)
National Lottery Community Fund - Local
Heroes - (8,000) (8,000)
- (30,529) (30,529)
TOTAL FUNDS 29,667 (52,585) (22,918)

9. RELATED PARTY DISCLOSURES

The charity engages Mr Paul Harbinson as a consultant with the title Chief Executive. In his role he has the ability to commit the charity to certain expenditure, but only as agreed by and directed by the Board. He also has input into advising on projects to be funded by the Foundation. During the year under review The Sir Stanley Matthews Foundation worked in partnership with Onside Ministries on projects in Ghana, Uganda and India and committed funding of £1350, £900 and £755 respectively. This funding was used as described in the main body of the report and the expenditure was unanimously approved by the Board.

During the year, other than the above, the Charity made no related party transactions other than the reclaim of expenses by Trustees as disclosed.

Page 12

The Sir Stanley Matthews Foundation

Detailed Statement of Financial Activities
for the Year Ended 31 May 2023
31.5.23 31.5.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 8,581 8,844
Legacies - 250
Grants 31,694 20,573
40,275 29,667
Total incoming resources 40,275 29,667
EXPENDITURE
Raising donations and legacies
Fundraising costs 418 3,000
Other costs of generating funds - 3,742
418 6,742
Charitable activities
Courses 12,116 16,026
Course equipment 5,133 359
Consultancy - 5,533
Grants to institutions - 4,750
17,249 26,668
Support costs
Management
Insurance - 735
Travel & subsistence 653 164
Consultancy 16,200 12,767
Admin costs 930 946
Fixtures and fittings 3,875 3,875
21,658 18,487
Governance costs
Independent examiners fee 660 -
Confirmation statement 13 13
Professional fees - 675
673 688
Total resources expended 39,998 52,585
Net income/(expenditure) 277 (22,918)

This page does not form part of the statutory financial statements

Page 13