2023-05-31-accounts

Flitwick Ea les Football Club g

Founded 1986 Registered Charity : 1109671

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS

www.flitwickeagles.org

FLITWICK EAGLES FOOTBALL CLUB

YEAR ENDED 31 MAY 2023

CONTENTS

	Page
General Information	1
Trustees Report	2 – 6
Independent Examiner’s Report	7
Statement of Financial Activities	8
Balance Sheet	9
Notes to the Financial Statements	10 - 13

FLITWICK EAGLES FOOTBALL CLUB

YEAR ENDED 31 MAY 2023

GENERAL INFORMATION
Trustees
Geoff Springall (Chairman)	Lynda Gazeley
Melvyn Gazeley (Secretary)	Peter Hagan
Ian Mulligan (Treasurer)	Colin Giggle
Ian Noble (Vice Chairman)	Paul Jenkins
	Ian Dunne (appointed 14 June 2023)
Independent Examiner	Mr P Fenn
	Mercer & Hole LLP
	The Pinnacle
	170 Midsummer Boulevard
	Milton Keynes
	MK9 1BP
Bankers	Barclays Bank Plc
	111 High Street
	Bedford
	MK40 1NJ
Registered Charity Number	1109671
Principal Address	Flitwick Football Centre
	Ampthill Road
	Flitwick
	Bedfordshire
	MK45 1BA

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FLITWICK EAGLES FOOTBALL CLUB

YEAR ENDED 31 MAY 2023

Trustees’ Report 2022-2023

The Trustees present their Annual Report with the Financial Statements of the Charity for the year ended 31 May 2023.

The financial statements comply with the Charities Act 2011, the Trust’s Deed and 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).

Objectives of the Charity

The charity was established by a constitution adopted on 10 April 2005 and was registered on 25 May 2005.

The objectives of the Charity are to advance the educational and physical development of boys and girls living in Flitwick and the surrounding area, regardless of race, ability or social background by the provision of sports facilities and opportunities to participate in sport and in particular football.

The trustees meet four times a year and regularly review our charitable purpose, to ensure that the club offers both the facilities and the opportunities to all children in the local community to participate in sport. This is demonstrated not only by the teams that represent the club on a Saturday and Sunday but also the diversity of sessions we are able to offer from those first starting out playing football to our adult ladies side and our wider community activities.

Review of the development, activities and achievements of the charity

Club Development

This was our eighth season in the football centre. A facility all at Flitwick Eagles are proud to call our home, the centre has become increasingly important to the local community.

The club continues to grow with over 50 teams and 700 playing members competing in the season with great representation throughout local leagues on both Saturdays and Sundays in youth levels and in Ladies senior football.

The football centre has provided a base where teams, volunteers and parents can interact. In its 35th year the club were once again awarded England Football accreditation. With a club the size of Flitwick Eagles, with over 50 teams and in the region of 90 coaches and managers to achieve this status is once again a huge achievement. Compliance of all volunteers with the FA requirements is a great testament to our people but even greater testament to Lynda Gazeley who works extremely hard to maintain this high standard within the club.

The trustees continue to review the club policies and where necessary develop new club policies to ensure that we continue to cater for the local community whilst providing a safe and friendly environment for all.

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Facilities and equipment

The Flitwick Football Centre continues to set the standard in the local footballing community. We began discussions to site a new ATP 3G pitch on our site, building work for this beginning in April 2023 and available for use in time for the new football season in September. We continue to put great effort into providing our teams with the very best facilities and the grass pitches remain a great example of where good, dedicated volunteers can strive to provide excellence. It really is wonderful to see our pitches in use each weekend with proud players and their families representing our club.

The club is indebted to Colin Giggle and Melvyn Gazeley for their unbridled hard work maintaining our wonderful home. In fact, the past year has seen them undertaking even more maintenance than before, as access to a small tractor and associated grass cutting equipment has meant that grass cutting is now undertaken “in house”.

The pitches are rested from May to September to allow for maintenance and for new grass to grow, unlike previous years the summer was particularly wet and therefore provided ideal growing conditions. In this respect we have been lucky, but we must learn from previous dry summers where the playing surface suffered. We must re-focus on the need for an irrigation system, previous research has enabled us to understand what would be available to us and the associated costs and this must remain a high priority.

This was the clubs ninth year of training on the 3G pitches at Redborne School and our sixth on the leisure centre 3G pitches. The use of both facilities has enabled greater flexibility in delivering effective training sessions. We must cater for all age groups, with suitable training slots and times, some teams having to be flexible with their expectations. The summer of 2023 saw the delivery of an all weather ATP, 3G facility on our own site. Contributions from ourselves, the Football Foundation, Central Beds Council and Flitwick Town FC making this possible. Whilst this caters for the majority of the clubs required training capacity, there is still a need to supplement this with the existing facilities, although there is much better availability for other local teams. Whilst the season is new, we hope our stateof-the-art facility will provide all year round access to football to both our playing members and the wider community. It also provides us the opportunity to think innovatively and provide even more opportunity to play football to a wider audience in the community, with a Ladies only 16+ Friday night session being just the start.

This year we have changed kit manufacturer to Umbro, supplied through our long standing kit supplier Prestige Design and Workwear. The new kit is a modern style but keeps the traditional blue and white stripes that the club is known for.

Growth and Retention

Our membership levels continue to increase. With over 50 teams, we have over 700 playing members in the club. We also have many satellite activities supporting the wider community outside of the structured weekend leagues with Eaglets, Fledglings, Frame, Ladies, Veterans and Walking football.

This was the fifth season that the Eaglets sessions were held on a Sunday morning at the Flitwick football centre. These sessions have been very well attended and allowed the 3 to 6 year olds the

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FLITWICK EAGLES FOOTBALL CLUB

YEAR ENDED 31 MAY 2023

opportunity to experience the club at the weekends, something that we hope embeds them into the club for years to come. In addition, we’ve re-established our Fledglings session for girls under the age of 9 with a consistent number of players participating each week.

Raising Standards and Addressing Abusive Behaviour

We continue to encourage good behaviour both on and off the pitch. We continue to ensure our coaches and managers hold the necessary qualifications, and despite the growth of participation within the club these high standards have been maintained and our expectations in these areas are going up.

The introduction of ID cards a few seasons ago for all coaches and managers, displaying their names and FAN numbers is an added safeguard in place at the club, one that sets a standard within the county. The FA codes of conduct for coaches, players and parents are embedded within the club and we will not tolerate non-compliance. The club supports initiatives such as, silent support weekends and in fact will be looking to introduce Matchday delegates for each home game for each team in the new season. Again, signalling the intent of Flitwick Eagles FC to not only maintain high standards but also to continue to raise the bar not only locally but nationally.

Running the Game Effectively

We continued with the registration process as in previous years with a signing on weekend. With over 700 members it is not possible to complete all signings on in one weekend and therefore a couple of additional signing on mornings and the flexibility to make signings on an ad-hoc basis proved necessary. This is a very labour-intensive period of time for the club, with great pressure on a small number of volunteers to get this over the line. We need to explore online options in the future.

Ian Mulligan’s leadership of the financial management of the club continues to be first class. With a significant turnover, collection of fees and the control of expenditure he has continued to provide a solid foundation for the club. Under Ian’s stewardship the club has demonstrated its ability to manage finances effectively – an important attribute for any prospective funding body.

Development of human resources

We continued to develop new coaches through the FA Level 1 coaches course, providing learners with an introduction to coaching in the game, including Safeguarding and basic first aid requirements. All within the club maintain their qualifications. We are also able to support those coaches who have the desire to further development, this can be financially supported by the club.

A number of our playing members have also shown an interest in refereeing, and this has helped to supplement the clubs growing need for officials at the weekend. This has proven invaluable as the demand for referees has grown and the number of willing young officials has sadly declined.

We have a volunteer's pool of approximately 90 Coaches and Managers who help out on a regular basis and a large number of parents / carers with a willingness to support. It is important that we encourage this number as the services we provide continue to grow and the demands and expectations of our paying members increase.

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Marketing and Public Relations

We make use of the WhatsApp messaging service to convey important information through the team managers, we also rely on managers to convey important messages about events etc. within their teams. The club has a higher presence now on social media, with Facebook and Twitter regularly updated with club news. The club’s website is now in the care of someone who is able to update on an annual basis but also able to update on a an ad-hoc basis as and when required. To be truly up to date there is a reliance on team coaches to provide information, including team photos and we hope that this will become better now.

Football in the Community

Eaglets (introductory sessions for 3 to 6 year olds) continue to be popular sessions with numbers remaining high year on year. This was the second season of the clubs Fledglings sessions, a girls only session catering for under 9 year olds. These sessions are held at the football centre on Sunday mornings and are a great opportunity for parents to socialise and for the children to experience the club on a “matchday”. The sessions are very well attended and in the longer term may benefit from additional sessions being facilitated. These sessions are also a great opportunity for aspiring young coaches and players from within the club to assist.

In addition, walking football and veterans' football are very well attended and regular sessions. The veterans' sessions are enjoyed by many of our volunteers. We also hope to establish a Ladies only Friday night session that will again open up all Flitwick Eagles FC have to offer to a new audience.

Social Activities

Off field and outside of match days it is acknowledged that we need to develop the social side of the club. Much of this shortfall can be attributed to the Covid-19 pandemic and the impact of social distancing. However, we have a great facility that could be used in so many ways and a captive audience for whom we could offer more. We must also look to re-invigorate our social committee to ensure social events are organised and well attended.

Tournament

We hosted our annual boys pre-season tournament at the football centre for the seventh time. This again proved to be very successful. We returned to the format employed prior to Covid, with over 150 teams in attendance over the weekend, all those attending enjoyed the event, with lots of positive feedback received. The tournament was a solid fundraising event for the club and the football centre, but the preparation for the weekend has become increasingly labour intensive and it’s important that we get more volunteers embedded into the preparation for this going forward. It was our fifth year of using the Eventbrite system to enable teams to book their places on to the tournament. This was managed very well, as always by Peter Hagan.

Unfortunately, the girls end of season tournament was cancelled, this was due to the construction work being undertaken at the football centre installing the new 3G. This was deeply disappointing for all at the club as we are yet to establish this event as a regular in the football calendar. Rest assured this is a high priority for the Trustees going forward.

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Presentations

The end of season presentations were held at the football centre at the end of season. These once again proved to be great social events and the club were pleased to return to a format that the playing members and their families could enjoy.

Public benefit

The Trustees consider that the main activities of the Charity detailed in the objects above are for the public benefit and have given due regard to the Charities Commission guidance on public benefit.

Trustees

The trustees continue to ensure the club is operating on a sound base. The group met four times through the year and the Trustees who served during the period were:

Geoff Springall (Chairman)	Lynda Gazeley
Melvyn Gazeley (Secretary)	Peter Hagan
Ian Mulligan (Treasurer)	Colin Giggle
Ian Noble (Vice Chairman)	Paul Jenkins
	Ian Dunne (appointed 14 June 2023)

Risk assessment

In accordance with the guidelines in the Charities Statement of Recommended Practice (SORP) the trustees have considered the major risks affecting the charity and have taken steps to mitigate these as far as possible.

New trustee appointments and training

New trustees receive information on the charity in respect of its mission, charitable objectives, charitable activities and structure. Trustees are encouraged to attend appropriate external training events that will facilitate the undertaking of their role.

The trustees have regard to the need for any specialist skills which individuals bring to the charity.

Reserves policy

The trustees regard it as important to retain an adequate level of reserves to meet operating costs over the summer period relating to the provision of training facilities and the annual maintenance programme for the football pitches. The Trustees have currently set a minimum level for general reserves of £20,000. This will be reviewed again during the 2024 year to ensure that the level is sufficient to meet any additional maintenance required from increased usage and inflationary cost increases for materials and services purchased.

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FLITWICK EAGLES FOOTBALL CLUB

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Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future and so the financial statements are prepared on the going concern basis.

Summary

On behalf of the trustees, I would again like to thank everyone has volunteered and contributed to making Flitwick Eagles a club to be proud of.

G Springall

Geoff Springall Chairman

13[th] November 2023

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YEAR ENDED 31 MAY 2023

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FLITWICK EAGLES FOOTBALL CLUB

I report to the trustees on my examination of the accounts of Flitwick Eagles Football Club (the Charity) for the year ended 31 May 2023.

Respective responsibilities of trustees and examiner

The Charity trustees are responsible for the preparation of the accounts. The Charity’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;

• follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act); and

• state whether particular matters have come to my attention.

Basis of Independent Examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 disclosure in the accounts and seeking explanations from you as 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 Examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• 1) accounting records were not kept in respect of the Charity in accordance with section 130 of the Charities Act; or

• 2) the accounts do not accord with those records; or

• 3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than in respect of any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and in my opinion have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.

P Fenn

Philip Fenn ACA FCCA

Mercer & Hole LLP The Pinnacle 170 Midsummer Boulevard Milton Keynes, MK9 1BP 15[th] November 2023

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FLITWICK EAGLES FOOTBALL CLUB

YEAR ENDED 31 MAY 2023

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2023 INCLUDING INCOME AND EXPENDITURE ACCOUNT

Notes Income Income from: Memberships & donations Charitable Activities 2 Investment income 3 Other Total Income Expenditure Expenditure on: Raising funds 4 Charitable activities and other expenses 5 Total Expenditure Total funds brought forward at 1 June Net income/(expenditure) Total funds carried forward at 31 May	Unrestricted Funds 2023 £ 34,240 93,731 409 - 128,380 7,786 140,909 148,695 92,768 (20,315) 72,453	Unrestricted Funds 2022 £ 31,720 97,660 5 -
		129,385
		7,142 112,681
		119,823
		83,206 9,562
		92,768

The notes on pages 10 to 13 form part of these Financial Statements.

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derives from continuing activities.

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FLITWICK EAGLES FOOTBALL CLUB

YEAR ENDED 31 MAY 2023

BALANCE SHEET AS AT 31 MAY 2023 Notes Current Assets Debtors 6 Cash at bank and in hand Total Current Assets Creditors (amounts falling due within one year) 7 Net Current Assets Total Net Assets Accumulated Funds Unrestricted general funds 9 Unrestricted designated funds 9 Restricted funds Total Funds of the Charity	18,729 56,010	31 May 2023 £ 72,453 72,453 32,453 40,000 - 72,453	14,630 83,838	31 May 2022 £
	74,739 (2,286)		98,468 (5,700)
				92,768
				92,768
				37,768 55,000 -
				92,768

Approved by the Board of Trustees on 13th November 2023 and signed on their behalf by:

I Mulligan

………………………………….. I Mulligan ACMA Treasurer

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FLITWICK EAGLES FOOTBALL CLUB

YEAR ENDED 31 MAY 2023

NOTES TO THE FINANCIAL STATEMENTS

1. Accounting policies

Basis of preparation

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 (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102)).

Flitwick Eagles Football Club meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The Trustees have taken advantage of the exemption in FRS102 Section 1A, from including a cash flow statement in the financial statements on the grounds that the organisation is small.

1.1 Fund accounting

Unrestricted funds comprise accumulated surpluses and deficits on general funds. They are available for use at the discretion of the Trustees of the charity in furtherance of the general charitable objectives. Designated funds are unrestricted funds that the Trustees have designated or allocated for identifiable future expenditure. Restricted funds are amounts for specific purposes as defined by the donor.

1.2 Income

Incoming resources represents donations, subscriptions, subsidies, sponsorship, grant funding and other income. Income is only recognised once it has been received and voluntary donations are recognised on receipt where the donation relates to the current accounting period.

1.3 Expenditure

Expenditure incurred on activities falling directly within one cost category have been recognised as such. Items of expenditure which involve more than one category have been allocated on a reasonable and consistent basis.

1.4 Capital expenditure

Items under £100 are not capitalised. Items over this level are assessed individually before a decision is made regarding whether they should be capitalised. Donated assets are recognised at their monetary value, as estimated by the trustees, when received and are capitalised at this value. In certain cases, where title to an asset is restricted so that it has either no or little net value to the charity, the trustees’ policy is that the item should not be capitalised in the accounts.

1.5 Debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid after taking account of any discounts.

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FLITWICK EAGLES FOOTBALL CLUB

YEAR ENDED 31 MAY 2023

NOTES TO THE FINANCIAL STATEMENTS Cont’d

1.6 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts.

1.7 Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.8 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. In making this assessment, the Trustees have reviewed the income and cash flow forecasts of the Charity and concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future.

2. Income from Charitable Activities

Football training Football tournaments Community activities	2023 £ 72,082 11,291 10,358 93,731	2022 £ 79,422 10,188 8,050 97,660

3. Investment income

Investment income comprises bank interest totalling £409 (2022: £5)

4. Expenditure on Raising Funds

Tournament costs Prizes and social events Stationery & adverts	2023 £ 3,340 3,583 863 7,786	2022 £ 4,582 1,612 948 7,142

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FLITWICK EAGLES FOOTBALL CLUB

YEAR ENDED 31 MAY 2023

NOTES TO THE FINANCIAL STATEMENTS Cont’d

5.	Expenditure on Charitable Activities
		2023	2022
		£	£
	Training and playing facilities	56,630	49,887
	Equipment	26,875	27,675
	Affiliation and League fees	5,254	3,718
	Match officials	11,177	9,285
	Tournament fees	252	280
	Coaching	1,617	730
	Trophies and prizes	9,877	5,203
	Pitch maintenance & improvements	28,000	15,000
	Repairs and maintenance	454	196
	Administration costs	773	707
	Independent examiners fee	-	-
		140,909	112,681
During	the year a £20,000 contribution was made towards the costs of the installation of			all-weather
playing	facilities, funds which had been designated by	the Trustees for the maintenance and
improvement of playing surfaces.
6.	Debtors	2023	2022
		£	£
	Inland Revenue Gift Aid	16,079	14,630
	Subscriptions	2,650		-
		18,729	14,630
7.	Creditors: Amounts falling due within one year
		2023	2022
		£	£
	Accruals and deferred income	2,286	5,700
		2,286	5,700

Accruals relates to operating costs incurred for which purchase invoices were not issued at the yearend date.

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NOTES TO THE FINANCIAL STATEMENTS Cont’d

8. Related Parties

Flitwick Eagles Football Club is a member of Flitwick Together, a Charitable Incorporated Organisation, registration number 1157451 that holds the lease to the Flitwick Football Centre. Flitwick Eagles Football Club has the right to appoint Member Trustees to Flitwick Together CIO and Lynda Gazeley and Ian Mulligan are currently Trustees of both Flitwick Eagles Football Club and Flitwick Together CIO.

A donation of £8,000 (2022: £ Nil) was made by the charity during the year to Flitwick Together CIO to assist with the purchase of pitch maintenance equipment. No amounts were owed to, or due from Flitwick Together CIO at the year-end (2022: £nil).

The Flitwick Sports Community Interest Company Limited operates the Flitwick Football Centre on behalf of Flitwick Together CIO. Melvyn Gazeley is currently a Trustee of Flitwick Eagles Football Club and a director of The Flitwick Sports Community Interest Company Limited.

Flitwick Eagles Football Club paid rent for the hire of facilities during the year of £24,000 (2022: £17,000) from The Flitwick Sports Community Interest Company Limited on an arm’s length basis. No amounts were owed to, or due from The Flitwick Sports Community Interest Company Limited at the year-end (2022: £nil).

9. Funds

All assets and liabilities are held as unrestricted funds, although £40,000 of the unrestricted funds have been designated by the trustees in respect of the maintenance and improvement of the training and playing facilities, which are soon expected to need substantial expenditure in view of the high levels of usage. £20,000 was expended during the year from designated funds towards the installation costs of all-weather playing facilities.

There are no restricted funds.

10. Reserves policy

The charity has a policy of holding an adequate level of general reserves to meet operating costs over the summer ‘pre-season’ period and have therefore set a minimum level for unrestricted general funds of £20,000. This will be reviewed annually to ensure that the level is sufficient to ensure the long-term stability of the charity.

11. Remuneration to Trustees for services

None of the Trustees received any remuneration or reimbursement for expenses in respect of their services as a Trustee during the year.

12. Control

The Charity is controlled by the trustees.

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