ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST
(A COMPANY LIMITED BY GUARANTEE)
Report and Flnancial Statements
Year Ended 31 Dttember 2022
Charity No. 1121850
Company No. 06394327
"ACCZR9YB*
2W0912023
COMPANIES HOUSE
#13

CONTENTS
Page
Report of the Trustees
Itjdependent Examiner's Report
Siatemenl of Financial Activities
tn¢ome and Expendittwe Account
Balance Sheet
Notes to the Accounts
10-13

ROCHD.4LE AFC FOOTBALL IN THE COMMUNITY TRUST
REPORT OF THE TRUSTEES AND BOARD OF DIRECTORS
FOR THE YEAR ENDED 31 DECEfvIBER 2022
The trustees. who are 21so directors of the charity for rhe PU￿SeS of the Companie5 Act. submit iheir report and the
financial staiemen¢s for the year ended 31 December 2022. The trusttt5 have adopted the provisions of the Statement of
Recommended Praetice (SORP)"Accounting 8nd Reponino by Chariiies" (FRS102) in preparing the report and fuJaDcial
sta￿ents of the chariry.
REFERENCE AND ADlblP41STRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
Status
The organi5ation is a Tegist¢red ¢barity and limiied comp*ny.
Chariry registratson number. 1121850
Cotnpatty registratlOD number.. 06394327
ReE15tered Offite and Operatlon Addr¢5S
Spotlalld Siadium. Wilbtstis Lane. Rochdale. OLI15DR
TrnsteES #nd Board of Dirtttors
The direcioT5 of tbe cbaritable company are 115 trustees for the P￿￿ose$ of ¢barity13w. The miste¢s who have seryed
duriDg the y¢ar atkd since the year end wffe as follows:
M. Boad
C. Duckworth
S. Gauge
S. Hill
C. Hopkn"ns
J. Howorth-Kin8
A.. Pockney
rlins (app)inted 16112Q022)
A Ul Haq (appointed 0410412022)
S Griffiths (resigned 3011112022)
M Zardfat (resigned 1611212022)
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing Document
The company is governed by its Memorandum attd Articles of A5$0Ciatioth.
Cott$tititi•n and Organimtional Structsre
The organisalion is a cbarilabk cornpaDy limiitd by guaraDiee attd opera*$ under the dire¢tion of a minimum of three
tntsttts.
Trustecs arc appointed on the basi5 of the professional an(Uor personal skn.lls they a￿ able lo offer the work of tbt charity.
OBJECTtVE& ACTIVITtES AND PUBLIC BENEFrr
The Memorandum ofA550ciation 5tat¢s thai Ibe charity's obiccts are:.
"for ihe b¢nefit of the public generolly and. in parti¢ular. the inhabitants olRochdale. Greater Manchester and their
Surrounding aiea$'.
10 promote communiry parti¢ipation in healthy recreation by providLn8 facilities for the playing of association
football and oiher sports capabl¢ of improving health.
lo provide and assisr in providing facilities for sport. recreation or other leisure lime OCCWbon of such persons
who have nred for such facililies by rea50n of their youth. age, infjrrnity Of disablemcnt. poverty or Social and
¢conomi¢ circumsiao¢e$ or for lh¢ public al large in the inlertsts of social welfare and with the ¢*ject Df
improving their conditions of life. and
10 advance the cduraiion of children atid young people through such rneans a5 the trustees think fil in
accordance with the jaw of clw"iry"

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST
REPORT OF THE TRUSTEES AND BOARD OF DIRECTORS
FOR THE YEAR ENDED 31 DECEfvIBER 2022
The charity's PTincipal activiry is the deliveran¢e of programmes in football. sport. healih and cducation.
The m￿feeS confirm thai ihey have referred to the guidance contained in the Charity Commission¢r'$ 8¢neral guidanee th)
public benefit when reviewing the charity'5 ainls at)d objective$.
ACHIEVEMENTS AND PERFORMANCE
Page 7 gives a detailed breakdown of in¢omitig resowces and how thesè resources are expended.
RESERVES POLICY
The chariry's policy is io hold 6 moDths of sums ill reserycs in order w m¢et 3nti¢ipated fvturc expetsdiDJre.
SMALL c0TrIP￿￿y PROVISIONS
This report has been prepared hiving tsken adv8nta8e of the Small Companies Exemption in the Companies Aci 2006.
Approved by the Trustees and Board of D￿ectOrS and signed on its behalf by.."
DIRECTOR
Dale..
F. 20Z}

INDEPENDETr￿ EXAMtNER'S REPORT TO THE TRUSTEES OF
ROCHDALE AFC FOOTBALL IP4 THE COMMUNITY TRUST
l Teport to the charity tru51ees on my examination of the accounts of tbe company for the year ended 31 Decernber 2022 which are set
out on pages 6 to 13.
Responslbultles and bas1$ ofreport
As the chayiiy tru51cts of the company (and also its directors for the pU￿oSeS of company law) you are responsible for the prepar*ion
of the a¢counts in accorda￿¢ with the requirements of the Companies A¢t 2(K)61'th¢ 20[￿ Act,).
Having sa115fied myself Ihat ihe ac¢ounis of the ¢ompally are noi required lo be audited UDder Part 16 ofthe 2006 Act and are eligible
for irtdepetideni examittation. I report in respect ofmy exatntnation of your ¢ompany'$ accounts as CO￿led out under se¢!ion 145 of the
Cbarit2es Act 201 I I'ihe 201 l Act,). in caThyinB out my exaD)inaiion I have followed tbe Direeiions 8iven by the Charity Commission
under se¢iion 145(5)(b) of the 2011 Act.
Independent eiaminer'5 5txteJDent
ince the comydny's gr055 Income txcetded £250,CKK) your examiner must be a meTnber of a body I1￿¢d in sectiott 145 of the 2011
Act. I confjrn) that l am qualified to undenake the examination because l arn a member of the Institute of Chartered Accountants in
Englattd and Wales (ICAEW). which is OTJC of the listed bcdies.
I have Completed my exominatton. I conflrtn that no rnatte￿ have ￿rne w my anention in Connection with the examination 8ivin8 me
ChU5e to believe that in any tDaterial rewt..
accounting records were not kept in respect of tb¢ ￿n￿nY a5 required by section 386 of the" 20Q6 Acr: or
th¢ a¢couDts do not a¢wrd with those records., or
the accounts do oot comply with ihe accountin8 requirernents of section 396 of the 2(X)6 Ad other than any Tequirement rhat the
accounts give a'true and fair view. which is not a matter considered a5 part of an independeni ex&minarioft' OT
the accounts have not bttn prepared in accordance with the methods and principles of the Siat¢m¢nt of Recommended Practice
for accounting and rEPOrtin8 by charities applicable to charities preparing their accounts in 8c¢ordartce with the Financial
R¢porting Standard applicable in the UK and Republic of Ireland IFRS 102).
I have no con¢¢rn5 aDd have come a¢ross no oiher mailers in ¢onDectioD with the exami[￿1]0￿ to which attentton should be drawn in
this rep)n in order io enable a proper understandin8 of the accounts to be reached.
Signed..
fvtichael J Pickup (FCA)
Insiiwie of Chartered A¢¢ountants itt England and Wales
PKW LLP
Charter¢d Ac¢ountaats
Cloth Hall,
150 Drake Strttt
Rochdalc
OL16 IPX
Date:.

RO
HDALE AFC FOOTBALL JN THE COMMUNITY TRU
STATEMEINT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDING 31 DECEMBER 2022
INCOMI ING RESOURCES
2021
Unrestrict¢d
Fut)ds
R¢sthCted
Total
Fuo*l%
Voluntary Jncome
Incoming Resource5 from"ChaTitable Activitie5
Fundraising Income
Investment Income
3W.036
39,277
214.264
514.3
39.277
1,906
419.993
44.385
5,979
104
Toial I￿OMing Resources
341323
555 587
470 370
RESOURCES EXPENDED
Cosi of Charitable A¢tivitLes
Fundraising Cost5
Governan¢e Costs
302.148
1.476
3,772
214.264
516.412
1.476
3,772
460,171
4.971
4,746
Total Rewurces Expended
307 396
469 888
N¢t Mov¢ment in Fwids
33.927
33,927
482
Tolal Fund5 Broughi Forward
195945
195.945
195,463
Toial Funds Carried Fotward
229.872
229.872
195.945

ROCHD.4LE AFC FOOTBALL IPI THE COMMUMTY TRusr
INCOKL E ANti E.XPENDITURE ACCOUNT
FOR THE YEAR EP4DITrIG 31 DECEMBER 2022
2022
2021
INCOfvllNG RESOURCES
Unrestricied
FuDds
Restricted
Fund5
Totsl
Funds
Volufitary Itteomt- .
Donatsotts &d Sponsorship
Grants
6,858
293,178
214264
406,328
Tnthl In¢othitig ResouTf
214
514300
419.993
In¢omlDg Rest)urc¢$ from Charitablt Activities
Coaching & Comrnunity Activities
Soccer Sch¢x)Is
Hire of Facilitie5
9,875
21,448
7.954
9,875
21,448
7.954
28.095
9,274
7.016
39
77 44 385
FundrAisini IDeome
Inv¢s¢m¢nt Income:
Bank Deposit lftteresi
104
13
T￿al tncome Resources
341.323
214.264
555 587
470,370
RESOURCES EXPEi¥DED
Costs of ChaTitsbl¢ A¢tivitiu:.
Salaries
Pension Contributions
RegE5trdtionlAffJliation F¢¢5
Prize. Gifts aod Trophies
R¢ferees
Hire of F&ililies
Rochdale AFC (Donations for Hire of Facilities)
Motor aDd Trnvellints Exp¢D5e5
Telephone
Printirtg. Postage. Siaiionary & Adven15ing
Purcbase of Sportswear and Equipmeni
Trdining CouT5e5 inc. College Bursaries
Refreshments, Caierin8 & Hospitality
Equipment Rental
Insurance
PTof¢s5ioDal Fees
rr cosis
Sundry Exp¢ns¢s
LkprE¢ialion
208.651
3,616
160.216
2,411
368,867
6,027
266,654
3.930
817
817
170
6,737
12.OCKI
20,182
11,010
22.740
9.173
21,000
32,010
22,740
12.927
3,754
2.222
6.549
8.459
8.500
1.898
249
10,681
15.049
1,898
6.988
6.484
14,053
16.573
43.221
12,694
4.569
1.761
40.160
6,739
6.484
17.327
2250
86
4.484
6.805
24.132
2,250
1,058
4.484
972
2.690
1.259
302.148
214.264
516.412
460 171
CONTINUED

ROCHDALE AFC FOOTB
L IN THE COMMUNITY TRUST
INCOME AND EXPENI DITURE ACCOUNT
CONTIF4UED
FOR THE YEAR ENDIP4G 31 DECEMBER 2022
Fundraislng Costs:
1.476
4.971
Govtrnanc¢ Costs:
Bank Charges & liJtrr¢st
Payroll Proces5in8
Accountsn¢y
Independ¢ni ExarniDation Ftt
220
1,932
.210
410
220
1.932
1,210
410
3.772-
521 660
359
2.767
1,210
410
4.746
469.888
482
T￿81 Resources Expended
Nei Movemenl in Funds
307.396
33.927

ROCHDALE AFC FOOTBALL THE COMMUNITY TRUST
BALANCE SHEET AS AT 31 DECEMBER 2022
OTES
2022
2021
FLXED ASSETS .
Tangible A55et5
Investments
30.718
25.000
55.718
11,690
25.000
36,690
' CURRENT ￿SETs
Debtors
Chsh ai Bank and in Hand
Stock
102.067
134,289
2.765
.239.121
35,806
158.286
194,092
CREDITORS .IAoMyJwLg fajlwg
10
64.967
34,837
dve withuj on¢ ye4r)
FIET CiJRR£NT ASSETS
174.154
159255
TOTAL NET ASSETS
229,872
195.945
FUNDS
u[￿strICted FuDd
229 872
195.945
TOTAL CHARITY FUNDS
229.872
195 945
The Dotes on pages 9 and 13 forni pan of these accounts
For the year ending 31 Decernber 2022 the company wa5 cntiiled to exempttoD from audit under section 477 of the
Companies Aci 2006 relating to srnall companie5.
Directors. responsibilities:.
i ) Ibe members have noi required ihe company io O￿aill an audit of its accounts for the year tn questiott in a¢cgrdance
with section 476
li) the dir¢ctOTS acknowledge their respoosibiliries for eomplying with the requiremenrs of ihe A¢i wilh respe¢1 io
accouniiD8 tecords and the NepaTation of acctyjttts
The accouDiS have been prepared in accordance with the provisions applicable to companies Subject to the Small ¢ompani¢5'
regime and in a¢cordan¢e with FRS 102 SORP.
These finan¢ial sialements were approved atKI guthorised for issue by the Trw¢5 and Board oFDirectors on ...........
Signed OD behalf of the Board of Trusitts
DIRECTOR

RO
E AFC FOOTBALL IN THE COMMUNITY TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ELNDED 31 DECEMBER ZOZZ
l. ACCOtryTJNG POLICIES
Basis of Accounting
The Charity constitutes a public benefit entity as defw¢d by FRS 102. The Financial Statements have been
prepared in accordance with Ac¢ounting and Reporting by Cbariiies.. Starement of Reconunended Practice
applicabl¢ io Charities prepaTing their accounts iu accordance with the Financial Reportlng Standard applicable
in the UK and Republic of Ireland issued in October 2019, the Financial Reporling Standard appli¢abl¢ in ihe
United kn"ngdom and Republic of Ireland (FRS 102). the CTrwitses Act 2011. the Companie&A¢t 2006 and UK
Generally Accepted PTJCti¢e.
The financial Siatements are prepared on a going concern basis ullder the bistori¢al Cost convention. The
financial 51atements are presented ID Sterling which is the functional cutrency of the Charity.
Thc significant accounting policies applied in thc preparniion of these financial statements are set out b¢low.
These policies have been Consistently applied to all years presented unless otheNise 5tat¢d.
.Comp4Ry Statu5
The charity is a company limit¢d by guarant¢¢, r¢gister¢d in England and Wal¢& The mcrnber5 of the
company ar¢ the tnLstres named on page l. In the eveyjt of the charity being woui)d up the liability in reS￿¢t
of th¢ guarant¢¢ is limited to £10 pcr membcr.
Fllnd Accounting
Unre5tTiCted funds are available for use at the discretion of ihe trustees in furtherance of the general objectives
of the charity and have not been d¢sign3ted for other purposes.
Restricted fi￿d$ are funds which are to be used in accordance with specific Testri¢tions imposed by donors.
The c05t of raising and adminisieTiDg such fvnds are charged against the specific fund.
Investment Income
Investment tncome is ollocat¢d to th¢ appropriat¢ fun(L
IDcome Recognition
All incoming resources are included in the Stat¢m¢ni of Finan¢ial Actlvllies (SOFA) when
the Charity bccomes entitled to ibe income.
it is mote likely than not that the trustees will re¢eive the income.
the monetary value Can be measured with sufficient reliability-
Gran15 and donations are only vilued in the SOFA when the general illcome recognition criieria are met.
io

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST
NOTES TO THE ACCOUP4TS FOR THE YEAR ENDED 31 DECEMBER 2022
Expenditure Recognition
All expendinJr¢ is a¢counled for on an acc￿41$ basis and has been classified under headin8s that aggregate all
costs related to the category. Where costs cannot be directly attributed to particular heading5 they have been
allo¢ated to activities on a basis consistent with we of the resources.
Costs of charitable activities are those costs incurred directly i# support of expenditure on the objects of the
charity. Gov¢n)an¢¢ ¢osts are"those iliCUTred in-ciintieclion with indeiièn.dent-examli￿110ri. ￿COl￿tanCy>
prepardlion of slatulory accounts. and sundry admilllStr&tion costs.
Pension Premiums
' Defined contribution scbeme premiuD]s are charged to tbe SOFA in the Period iri whi¢h they are paid.
Operatittg Leases
Rentals applicable to operating leases are charged to the SOFA over the period in which the cost is incurred.
Tattglble Fixed Assets
Fixed Assets are stated in the Balance Sheet at cost Icss depre¢iation. D¢pre¢iatiori on fixed ￿ets is charged
aDnually, on a straight-line basi5 at 33•/0 per annunL
2. TAXA TION
Th¢ ¢barity was fornied to false fvnds and lo invite and receivc contributions by way of subscriptions and
donations io promote youth-football and educational facilities. Funds Taised are utilised iowards tbe cost of
arranging and maintaining these objecttves. The charity does Doi trnde for profit. As stipulated in the charity's
memorandum the assets remaining on th¢ winding up OT dis501utlOD would not bc distributed lo members but
given to anoiher charitable inSti￿tiOn with similar objectives, consequently, any operating suTpluses are
considered exempt from corporation t&x. The ¢haTity enjoys cbaritabl¢ status and so is not liable to UK
corpor*ion lax on its interest received.
3. GRANT INCOME
Governrnent grdnt Income of £nil (2021.. £9,175) comprising CoronaVin￿ Job R¢t¢ntion Scheme Grant monies
was r¢ceived during the year in r¢sp¢ct of government support during the coronavin￿ Pand¢mi¢.

CHDALE AFC FOOTBALL IN THE COMMUNITY TRUST
NOTES TO THE AccouNfs FOR THE YEAR ENDED 31 DECEMBER 2022
4 TOTAL RESOURCES EXPENDED
Total r¢sovr¢¢$ expended in¢lude:
2022
2021
Independent Exarnination Fee
410
410
5 TRUSTEE'S RENiJMERATIO
The tnLStees received no emoluments during the year (2021.. nil).
6 STAFF COSTS
Wages and salaries
Social Sccurity Costs
Pension Costs (defined ¢ontribuiions)
346.865
22.002
6,026
374 893
249.204
17,450
3.930
270 584
The avttage number of employees were:
Charitable activities
Management and administration
15
17
io
There were DO employees earning £60.Th)O or over
7 FIXED ASSETS
Flxtures, Plttlttgs
#nd Equipment
Total
Cosl
As at l January 2022
Additions
21.133
23,512
21,133
23,512
As at 31 December 2022
DepTecialio
As at l January 2￿22
Charge for th¢ Year
44,645
44,645
9,443
4,484
9,443
4,484
As at 31 De¢ember 2022
Net Book Value
As at 31 D¢¢ember 2022
As at 31 December 2021
13,927
30,718
11,690
30,718
11,690
INVESTMENTS
The investmenl comprises of 12,51X) ordinary shares in Rochdale AFC. which were purchased in 2021. The
shares are unlisted and hav¢ been valued ar cosi.
12

ROCIIDALE AF
FOOTBALL IN THE C
MMUNITY TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENL DED 31 DECEMBER 21122
9 DEBTORS
2021
Trade Debtors
102.067
35,806
10 CREDITORS
Trade Creditors
Taxation and Social Security
A¢cTual aod Deferred Income
Amoullts fallin
witb one
ear
2,624
29.523
32.-820-
12,093
4,292
£31,750 of in¢orn¢ received dvring th¢ ycar (2021: £15.200) has been caffied forward and is in¢lud¢d in A¢¢n￿lS
and Defe￿¢d iftcome. The income was received to support aetivittes tbat will be carried out in 2023.
11. FUIYD RE
ON
ILIATION
Balan¢e at
l January
2023
Income
Expenditure
Balance at
31 D¢¢¢mb¢r
2023
UNRESTRicfED FUNDS
General Funds
195.945
341.323
307.396
229,872
RESTRICTED FUNDS
Football FouDdatioD
Debt Stop- Action Together
HAF Summer
Publi¢ Healib - Rochdale
Queens Platinusn Jubilee
EFL Trust
Safer Conununications B￿c
LCO Workstream
UK Youih- Futureproof
Action Tooether PA RRR
Crook Hill Windfarni Fund
TowTrship Fund
Get Fishing Fund
Middleton Holiday ar Home
Comtnunity Shield Di5tributiOLI
Squad Goals
Wildcats
Premier League Stars
Premier League Kicks
25,000
15.000
12.500
9.950
9.600
8.000
7.986
6.000
6,000
4.980
3.800
3.500
.750
.500
(25,000)
(15.000)
(12,500)
{9.950)
19.600)
18.000)
{7,980
(6,000)
{6,000)
(4,980)
13.800)
(3,500)
11.750)
(1,500)
(1,000)
19.00)
(2,700)
(49.098)
{45,000)
2,700
49.098
45.000
TOTAL FUNDS
195,945
555.587
521.660
229.872
12. RELATED PARTY TIL4NSACTTONS
There are no related parry tr3n5a¢tions expenses to T[￿$tee5 during the P¢Tiod (2021.. nil).
13