Company Number. 04495872 (England and Wales) Reglstered Charlly Number. 1096263 ATHERSLEY COMMUNITY ASSOCIATION AND FOOTBALL CLUB REPORT AND ACCOUNTS YEAR ENDED 31 JULY 2024
ATHERSLEY COMMUNITY ASSOCIATION AND FOOTBALL CLUB TRUSTEES, REPORT AND AccouTrTrs YEAR ENDED 31 JULY 2024 CONTENTS Page Legal and Administrative Information Trustees, Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10-16 |Page
ATHERSLEY COMMUNITY ASSOCIATION AND FOOTBALL CLUB LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 JULY 2024 Full name: Athersley Communily Association and Football Club Reglstered company number: 04495872 Registered Charlty Number: 1096263 Registered office & principal address: 161 Ollerton Road Athersley North Barnsley S713DL Trustees & Directors: Peter Goodlad Paul Rosser Steven Rowbottom Michael Shepherd Chairperson: Michael Shepherd Secretary: Peter Goodlad Independent Examiner: Stephanie Tolson Community Accountant BCVS Services Limited 23 Queens Road Barnsley S71 1AN Bankers: TSB 17 Market Hill Barnsley South Yorkshire S70 2PP IPage
ATHERSLEY COMMUNITY ASSOCIATION AND FOOTBALL CLUB TRUSTEES, REPORT YEAR ENDED 31 JULY 2024 The trustees present their report and financial statements for the period 01 August 2023 to 31 July 2024. Struclure, governance and managernent Alhersley Community Association and Football Club is a registered charily with the Charity Commission and a company limited by guarantee, governed by its Memorandum and Articles of Association, dated July 2002. most recently amended June 2003. The company has no share capital and the liability of each member in the event of winding-up is limited to a sum not exceeding £1 . The affairs of the charity are rnanaged on a day to day basis by the Board of Trustees who have control of the charity, its property and funds. Appolntment of trustees The trustees are also directors of the company for the purpose of company law. The trustees are elected by the members at the Annual General Meeting. Risk management The trustees have risk management policies & procedures in place that are approved by the Football Association which include safeguarding and health & safety. Risk Assessments are carried out for activities. Financial risk is managed through a system of financial control. Charltable aims and objectlves The objectives of the charity are: a) to promote the benefit of the inhabitants of the Athersley, New Lodge and Smithies and the neighbourhood without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and Ihe local authorities. voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of ifflproving the conditions of life for the said inhabitants. b) the promolion of community participation in healthy recreation by providing facilities for the playing of football. c} Establish, or secure the establishment of, a Community Centre and Sports Ground and to maintain and manage the facility in cooperation with any local authority or other person or body in furtherance of these objectives. Public beneflt In shaping the objectives for the year the trustees have paid due regard to the public benefit guidance published by the Charity Commission. |Page
ATHERSLEY COMMUNITY ASSOCIATION AND FOOTBALL CLUB TRUSTEES, REPORT conlinued YEAR ENDED 31 JULY 2024 Activities undertaken and achievements during the period. The provision of sport and recreation facilities for our local community, including football, children's activities. public events and continuation of working with local statutory organisations, including probation, Dept of Work and Pensions, NHS and Youth Service. We provide training and education, FA courses for safeguarding, first aid and level 1 coaching. The association were responsible for the running of 16 Football Teams, 5 Senior Teams & 11 Junior Teams. During the year we have still been working lo form a new trustees, board and this will take place on Monday 7th April 2025. More income has been raised through more teams and a service cap on all teams using our facility. We have worked hard to reduce running costs and all new tariffs will come into effect in December 2025. The association is still reliant on mainly football income but we have still generated income from the bonfire and sponsorship. The club retained its national league status for season 2024125 and the improvement continues on the field as well as ofl it. We are planning huge changes to our facility in the next 2-3 years as the club looks to pursue a new floodlit 3 G Astroturf which will transform the club. Related partles Related paty transactions are detailed in note 8 to the accounts. The charity's pollcy on reserves As a small charity, reliant on public and charitable funding and susceptible to factors beyond the control of the organisation, the trustees recognise the need to keep reserves at a level which will give the organisation slability to enable il to continue to operate in the future. Whilst the Association slrives to adhere to its ongoing policy on Reserves, to have the equivalent of three months running costs in reserve, and with the upsurge in costs on all fronts, it is finding it increasingly dilf icult to get its Reserves to the level it desires of circa £30k. Post Covid, with the struggles of competition for the first team as detailed above and the effects of Covid, the Charity has seen a dramatic reduction in attendances for the first team, which has had a severe impact on income. The trustees are fully aware of the hand to mouth existence it IS Gurrently having to cope with and are determined to ensure its future existence, even if this means restructuring its core activities, for example reducing the number of teams it runs itsell and hiring out manned facilities. The actual level of reserves at the year-end stand at £2,387 which is below the desired level. |Page
ATHERSLEY COMMUNITY ASSOCIATION AND FOOTBALL CLUB TRUSTEES, REPORT contlnued YEAR ENDED 31 JULY 2024 Statement ot trustee'8 re8pon8ibiliti8s Company law requires the trustees to prepare financial statements for each financial ¥ear, which give a true and fair view of the state of aflairs of the charity at the end of the year and of the surplus or deticiency for Ihe year then ended. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them on a conslstent basis, making judgements and estimaies that are prudent and reasonable. The truslees must also prepare the financlal statements on the going ooncern basis unless it is inappropriate,to presume thal the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the Charity, and enable them to ensure that the flnancial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularilies. Flnancial Posltlon The financial statements are set out in pages 8 to 16. The Statement of Financial Activlties shows a deflclt for the year of £167 (2023: a deflcit of £16,738). Thls includes a deprecSation charge of £6,020 In the current tlnancial year. The lotal funds at the year-end were £112,927 (2023: £113,094). Funds are made up of Flxed Assets £110,540, balances remalning on restried grants £0 and the general unrestricted reserve 01 £2,387. Small company provlslons: This report has been prepared In accordance with the speclal provisions for small companles under Part 15 01 the Companles Act 2006. Exèmptlons The truste8s have taken advantage of the exemptions available to small Companies, including the audlt exemptlon. The trustees decla that th8y have approved the trustees. roport above. Signed on behalf ol the trustees: Signed Date: 20 March 2025 Peter Goodlad, Dlrectorlcompany Secretary |Page
ATHERSLEY COMMUNITY ASSOCIATION AND FOOTBALL CLUB INDEPENDEKf EXAMINER'S REPORT YEAR ENDED 31 JULY 2024 I report on the accounts of the charity, which are set out on pages 8 10 16. Respeclive responslbllltles ol trustees and examiner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charily's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the Charities Act, lo follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5}(b) of the Charities Act, and lo state whether particular matters have come to my attention. Basls of independent examiner's report My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below. Independent examlner's statemenl In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: accounting records were not kept in accordance with section 386 of the Companies Act 2006. or the accounts do not accord with such records; or the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. or the accounts have not been prepared in accordance with the Charities SORP (FRS102). I have no concerns and I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed Stephanie Tolson BCVS Services Limited 23 Queens Road, Barnsley, S71 1AN Date: 20 March 2025 |Page
ATHERSLEY COMMUNITY ASSOCIATION AND FOOTBALL CLUB STATEMENT OF FINANCIAL ACTIVITIES (Incorporaiing an Income & ExndIture Account) YEAR ENDED 31 JULY 2024 2024 Total Funds 2023 Unrestricted Designated Restrlcted Funds Funds Funds Note Income: Donations and legacies Income from charitable activities Income from other trading activities Other income 2a 2b 2c 2d 9,073 41.837 89,068 1,000 10,073 41,837 89,068 13.0 32.536 80,497 Total income 139,978 1,000 140,978 126,129 Expenditure Cost of raising funds Expenditure on charitable activities 3a 3b 44,046 90,079 44,046 97,099 36,726 106.141 6,020 1,000 Totsl expendilure 134,125 6,020 1.000 141,145 142.867 Net incomelexpenditure for Ihe year Transfers b8tween lunds Total funds brought forward 5,853 (6.020) 400 116,160 (167) (16.738) 13 (400) (3,066) 113.094 129,832 Totsi funds carried forward 12 2,387 110,540 112,927 113.094 The Statement of Financial Activities includes all gains and losses recognised in the year. All the activities of the charitable company are classed as continuing. Prior year donations and legacies include £1 ,500 restricted funds. All other prior year income is unrestricted. Prior year expenditure on charitable activities includes £6.424 designated funds {depreciation} and £1,500 restricted funds. All other prior year expenditure is unrestricted. |Page
ATHEASLEY COMMUNITY ASSOCIATION AND FOOTBALL CLUB BALANCE SHEET AS AT 31 JULY 2024 2024 2023 Note Fixed assets Tangible assets 110,540 116.160 Total fixed assets 110,540 116,160 Current asseis Debtors & prepayments Cash at bank and in hand Total current assets 7.078 7,078 3,863 3,863 Llabllltles Creditors & accruals Amounts falling due within one year 4,691 8,929 Net current assets 2.387 13,066} Net assets 112.927 113,094 Fund8 of the charity Unrestricted funds Designated funds (Fixed Assets) Restricted funds 12 2.387 110,540 {3,0661 116,160 Total funds 112,927 113,094 Exemptlon from audlt For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small Gompanies. Directors, responsibilities." The members have not required the company to obtain an audit of its accounts lor the year in question in accordanGe with sectlon 476,. The directors acknowledge their responsibilities for complying with the requirements of the Act with SpeCt to acGounting records and Ihe preparation of accounts. These aGcounts have been prepared in acGordance with the provisions applicable to companies subject to the small companies regime. The trustees declare that they have approved Ihe account5 above. Signed on behalf of th8 charity's trustees: Signed Dated: 20 March 2024 Petor Goodlad, Di ectorlcompany Secretary |Page
ATHERSLEY COMMUNITY ASSOCIATION AND FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2024 1. Accountlng pollcles Basis ol the re aration of the accounts The financial statements have been prepared in accordance with 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 (FRS102) (effective 1 January 2019) (Charities SORP (FRS102) and the Companies Acl 2006. The charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value, unless otherNise stated in the relevant accounting policy note(s}. Goin Concern Note After reviewing the charity's forecasts and projections, the trustees have reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. There are no material uncertainties in th8 12-month period following the signing of these accounts. The charity therefore continues to adopt the going concern basis in preparing its financial statements. Incomin resources All material incoming resources have been included in the Statement of Financial Activities when the charity is entitled to the income, when any performance conditions attached are met, when il is probable that the income will be received and when the amount can be measured reliably. Donated oods and services Donated facilities and services are recognised in the accounts, at the amount the charity would pay in the open market for a service equivalent to thai being donated, when the charity would otherwise have purchased them and the value can be measured reliably. Donated goods for the charily's own use are recognised as income, at their fair value. The contribution of general volunteers is not recognised as income in the charity accounts. Resources Ex ended All expenditure is included on an accruals basis and is recognised as a liability is incurred. The charity is not registered for VAT and accordingly resources expended are shovm gross of irrecoverable VAT. Cost of raising funds includes all expenditure incurred to raise funds for charitable purposes, including costs of all fundraising activities and cost incurred in seeking donations, grants and legacies. Expenditure on charitable activities includes all resources applied by the charity in undertaking work to meet its charitable objectives. Taxation The charity is exempt from corporation tax on its charitable activities. |Page 10
ATHERSLEY COMMUNITY ASSOCIATION AND FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 JULY 2024 De reciation Depreciation is calculated to write down the cost or valuation less estimated residual value of all tangible fixed assets, over their expected useful lives. The rates applicable are: Leasehold Improvements 1 OQ/o on a straight line basis Machinery, Fixtures & Fittings 250/0 on a straight line basis In the year of acquisition, fixed assets are depreciated for the full year. Funds Structure The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Restricted funds have been provided to the charity for particular purposes and may only be spent for the purposes for which they were given. Any balance remaining outstanding on a restricted fund at the end of the year is carried *orward as a balance on the fund, unless permission has been given by the funder to remove the restriction on the balance outstanding. Funds relating lo capital expenditure are transferred to a designated fund against which depreciation is charged.
ATHERSLEY COMMUNITY ASSOCIATION AND FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 JULY 2024 2. Analysis of Income 2024 Unrestricled Reslricted funds funds 2023 Unrestricted Restricted funds funds Total funds Total Nole funds 2a Donatlons and legacies Gifts, donations & sponsorship Grants received: Football Foundation BMBC grant for fireworks 7,089 7.089 11,596 11,596 1,984 1,984 1,000 1.000 1,500 1,500 9,073 1,000 10,073 11,596 1,500 13,096 2b Income from chariiable aciivities Gate receipts & season tickets Player subscriptions & fines Programme & shop sales Facility hire Training income Rebates & other income 12,146 22,301 335 3,315 2.459 1,281 12,146 22,301 335 3,315 2,459 1,281 11,026 18,181 92 1,860 1,012 365 11,026 18,181 92 1,860 1,012 365 41,837 41,837 32,536 32,536 2c Income from other trading activities Bar. snack bar and refreshments Raffle & Lottery fundraisers Advertising boards Fundraising events 72,538 13,425 72,538 13,425 62,398 16,949 1,150 62,398 16,949 1,150 3,105 3,105 89,068 89,068 80,497 80,497 2d Other Income Sale ol Assets TOTAL INCOME 139,978 1,000 140,978 124,629 1,500 126,129 |Page 12
ATHERSLEY COMMUNITY ASSOCIATION AND FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS conlinued YEAR ENDED 31 JULY 2024 3. Analysls of Expendlture 2024 Total funds Unrestricied Designated Restrlcted funds funds funds Note 2023 3a Cost of raising funds Cost of shop sales Cost of bar & snack bar sales Raffle 232 35,187 8,627 232 35,187 8,627 34 28,453 8,239 44,046 44,046 36,726 3b Charltable Actlvltles Ground maintenance Sports kit & equipment Light, heat & water Insurance Players, wages cost Postage, stalion8ry & off ice expenses Telephones & internel Advertising Public events Repairs, maintenance & renewals Cleaning Training Trophies & presentations Physio & first Aid Gate reiptS paid over Gifts. donations & sponsorships Officials Regislralion fees, licences & lines Volunteers expenses Travel Accountancy & finance Depreciation Sundrieslother expenses 31,515 4.097 12,369 707 31,515 4,097 12,369 707 35,407 3.303 10,158 4,203 16,170 105 1,011 1,117 1.670 3,367 1,382 3,512 1.483 435 436 1,172 1,180 400 2,034 8,097 1,544 3,368 2,135 470 1,172 1,180 400 3,034 8,097 1,000 3,368 2,135 470 835 4,393 8,490 2,553 2,905 950 835 4,393 8,490 2,553 2,905 950 6,020 865 3,899 5,635 1,061 3,084 850 6,424 1,429 6,020 865 90,079 6,020 1,000 97,099 106,141 TOTAL EXPENDITURE 134,125 6,020 1,000 141,145 142,867 Prior year expenditure includes.. Depreciation of £6.424 charged lo designaled funds. Expenditure from restricted funds - Public events £1.500. All other prior year expenditure is unrestricled.
ATHERSLEY COMMUNrrY ASSOCIATION AND FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 JULY 2024 4. Tangible Flxed Assets Equipment, Fixlures & Fittings Leasehold Improvements Land Total Cost Balance bll - 01 Augusl 2023 A(Idilions in year Disposals Balance cll al 31 July 2024 85.282 257.173 21,899 400 364,154 400 85.282 257,173 22,099 364,554 Depreciation Balance bll - 01 August 2023 Disposals Charge for the year Balance cll at 31 July 2024 227,489 20.525 247,994 4.746 232,215 1,274 21.799 6,020 254,014 Net Book Value at 31 Juty 2024 85,282 24,958 300 110,540 Nel Book Value at 31 July 2023 85,282 29,704 1,174 116,160 The land is owned by Bamsley Metropolitan Borough Council and leased for a term 0150 years. 5. Debtors 2024 2023 Insurance prepayment 6. Creditors 2024 2023 Creditors Accountancy accrual 3,741 950 6.079 4,691 6.929 |Page 14
ATHERSLEY COMMUNrrY ASSOCIATION AND FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 JULY 2024 7. Trusiees. remuneration, benefits and expenses Out of pocket travel expenses were paid to one trustee during the financial year, to the total value of £49. Other than reimbursement for items purchase on behalf of the charity, there were no further payments, remuneration or benefits made to trustees in this or the previous reporting period. 8. Related party transactions There were no related party transactions in this or the previous financial year. 9. Staff costs There were no payments to employees during this financial year. 10. Independent examlnallon and accountancy servlces The cost of the independent examination and accountancy service was £950 (2024: £850). 11.Analysis of Assets by fund Unrestrlcted funds Designatsd funds Restricted funds Toial funds 2024 Fixed assets Current assets Current liabilities 110,540 110,540 7,078 (4,6911 7,078 (4,691) 2,387 110,540 112,927 2023 Fixed assets Current assets Current liabilities 116,160 116.160 3,863 16,929) 3.863 16,929) (3.066) 116.160 113,094 IPage 15
ATHERSLEY COMMUNrrY ASSOCIATION AND FOOTBALL CLUB NOTES TO THE FINANCIAL STATEmErs conlinued YEAR ENDED 31 JULY 2024 12. Movements In funds Opening balance Incoming (Resources resources expended) Transfers Closing balance Unrestricted funds General Fund (3.0661 139,978 (134.125) (134.125) (400) 2,387 (3.066) 139,978 (400) 2,387 Designated funds Fixed Assets 116,160 {6.020) (6,020) 400 110.540 116,160 400 110,540 Restricted funds BMBC - Fireworks 1,000 1,000 (1.000) {1,000) TOTAL FUNDS 113,094 140,978 (141,145) 112.927 13. Fund Transfers The following amount was transferred to the designated fixed assets fund, to cover capital spend in accordance with the Fixed Asset policy: £400 - Video Camera 14. Restricted funds BMBC - a grant towards the cost of fireworks for the annual bonfire event. |Page 16