ROCHDALE AFC fooTBALL IN THE COMMUNITY TRUST
(A COMPANY LIMITED BY GUARANTEE)
Report and Financial Statements
Perlod Ended 30 June 2024
Charity No. 1121850
Company No. 06394327

CONTENTS
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Income and EXpendltL￿e Account
Balance Sheet
10
Notes to thc Accounts
11- 15

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST
REPORT OF THE TRUSTEES AND BOARD OF DIRECTORS
FOR THE PEIUOD ENDED 30 JUNE 2024
The trustees, who are also directors of the charity for the pwposes of the Companies ACL subn]it theii. report and the
financial statements for the 18 month pei'iod ended 30 Jurle 2024. The trustees have adopted tbe provisions of the
Ststement of Recommended Practice (SORP)"Accounling and Reporting by CharitLes" (FRS102) in preparing the report
and financAal statem¥nts of the Lharity.
REFERENCE AND ADMINISI'RA TIV£ DETAILS OF TIIE CHARITY. ITS TRLSTEES AND AJ)VISJ,:RS
,Staths
J'he organisation is a registered charity and limited wmpany.
Charity reEisliatiun Tru￿bcr= 1121850
Company rcgi8ts'ation numbcr.. 06394327
Registered Office 2nd Operation Address
Spotland Stadium, Wilbutts Lane, Rochdale, OLI15DR
Trllstees and Board of Directors
The directoiB of the charitable company are its tti]stees for the purposes of charity law. The trustees who have served
during the year and since the year cnd were as follows..
C. Duckworth
C Flett (app 119123)
S. Gauge
C. Hopkins
J. Haworth-King
A. Pockney
D Higgins
M. Bond
A. Ul-Haq
S. Hill (resigned 119123)
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng Document
The company is governed by its Memorandum and Articles of Association.
Constltution and Organisational Structure
Thc organisation is a chai'ltable Company limited by guarantee and opeiates under the direction of a minimum of three
Trustces ￿'e appointed on the basis of the professional andlor personal skills thcy are able tu offcr ihe woth of the charity.
OIUII CTIVES, ACTIVITIES A￿'D PUBLIC BENEFIT
Thc McmoraThdum of Association stat&s that the charity's objecLs are.. _
"for tbe benefit of the pul)lic senei.ally and, in particular. the inhabitants of Rochdale, Greater Manchester and their
sutToullding areas: _
to proinote community participation in healthy recreation by providing facilities for the playing of association
football and other sports capable of improving health.
to provide and assist in providing facilities for Sport, Tecrcation or other leisurc time occupation of such persons
who have need for such facilities by reason of their youth, age, infirmity or disablement, poverty or social and
econornic circurnstances or for the public at large in the interests of social welfare and with the obJ￿t of
improving their conditions of life,. and
to advance the education of children and young people through such means as the trustees think fit in
accordance with the law of charity"

ROcHD￿￿ AFC FOOTBALL IN THE COMMttNITY TRUST
REPORT OF THE TRUSTEES AND BOARD OF DIRECTORS
FOR THE PERIOD ENDED 30 JUNE 2024
The charity's principal activity is the deliverance of programmes in footbaIl, spor¢ health and education.
The trnstees confiTr that they have referred to the gllidance contsined in the Charity Commissioner's general guidance on
public benefit when reviewing the charity's aiins and objectives.
ACHIEVEMENTS AND PERFORMANCE
Page 7 gives a detailed breakdown of incoming resources and how these resources are expended.
Thc Rochdale AFC. c.0mmunity.l.n￿t is an official charity (registh'ation number 1121850) set up by Rochdale Association
Football Club tu n]ake a positive impact aci'oss the borough of Ro¢hdale through community work &od charitsble pi"ojectg.
We share the vision of ￿¥￿illg Rochdalc onc of thc best places in the world to live, work and play- a placc whcrc ALL
voices ar¢ hc&rd.
We use the power of football and our promincnl and privilcged stan(h"ng in the community lo raise aspirdtions and
transform lives.
The accounts presented here, with a reported £70k loss incurred during an exts'aordinary period within the Charity's
history. Despitc significant challcngcs and headwinds, the Community Ttust h8s made significant impact in.. Community
Sport,. Education and Employability including Altemative Provision- and Health and Inclusion.
The challenges faced during this Financial Accounting period have been considerable..
The tiustees decided to apply lo extend the aceounting period from a 12-Jnonth period to an 18 months period for two
main reasons.
Firstly, the activities of the charity are wide ranging but one key and gl'owing area is the delivery of education
provision, both at secondary age as well as post 16. These progrdnjrnes have seen Considerable groivth and
now represent the largest part of the charity's activiti&s. Education works on an academic calendar basis and
the January to December Calelld￿ year the InLSt was operating to made planning and accounting difficult.
b. Seeondly, the charity is rlosely associated to Rochdale AFC and receives Llmding fiDni bodies across the
wider football business. As Rochdale AFC were relegated from the English Football League to the National
League, these fillding amounts changed and again a July-June accounting year aligns more to a football
scdson than the ealendar year approach currently undertaken.
2. The relegation to National Leaguc of Roehdale AFC after 117 ye&r8 of continui)us EPL membership had a deep impact
on thL Lharity. There were significant losses of revenue for the charity, as the club's on-field leaoue position dictates
from ii,hat funds it receives cerlain fulldcts, including thc English Football League Trust and Prcmier Leaguc
Charitablc fiund, where funding was reduced by £35,000 and £45,000 respectively within the period.
3. The charity also received a sigt)ifi¢ani blow whcn a major partncr in thc dclivcry of thc Training GTound TTaineeship
programme, Northcrn Training Alliance, went into liquidation owing the Community Trllst £36,437 for services
alrcady dclivered. This i'esulted in the non-payment of a 2022 sales iThvoi¢e and a bad debi write off in this period.
4. Rochdale AFC also found itself in a precarious place. declaring firstly in November and then again in March that
liquidation was ill)rninent unless ext¢rnal inv¢stment was found. This led lo a reduction of conunissioned seTViCCS
against expectation, for insrance in grani funding totalliTLg £30k for disability 5POrts provision and a healih-related
project. Staff ttllnovei. Mpas also increased during this period, with many experience41 and valued team members
seeking more secure employment away from the charity over a short period. Although this led to the opportunity to
reduce stsffing costs without i'edundancies, il did atyect income generation pmgran]mes and the appetite and ability for
commissioning further work.

5. The final consideration in ternis of the a¢counts presented is that th¢ Charity traditionally benefits from a higher
contribution to suryiliis in July-Deceinber, due to the timetable of delivery. This 18 month period therefore included two
leaner January-june periods wbich is an unusual challenge.
Despite all these challenges, the Charity has successfully delivcred a significant pr0￿MMe of work and genei'ated a
significant impact across the borough in tenns of Social Return on Investsnent.
Itt summary, the mavement from a surplus of £33,927 in FY 22123 to the £71.555 loss presented here is explained by the loss
ofpremicr Lcaguc ChaTitable Fulld income (£50,000) and F.FL 1'r￿st Core payment {£35,000) alongside the strategic decision
lo wind back Militaiy Vcterans income, alnngside the bad debt a&8ociated with Northem Training Academy (£36,437) and
the itnpact of ielegation on cornmissionable and trading activities.
lil response to ieduced revenues, costs wcrc mallagcd th)wnwar(Ls too. but there was a delay and although other funding was
found from football sources including the National League Trust it was not to the level of previous years.
A separate Impact Report is available for the period 2022123 atLd 2023124 which shows that altbough the charity incurred a
loss, it had ali increased positive iinpact on the lives of its beneficiaries and has worked positively on its mission to 'make
Roclldale a better place to liv4 work and play, in spite of a number of challenging external factors.
The trustees are confident that this was an ex¢eplion31 Ye￿ and that the charity will operate in a surplusn)reak even position
in future years and that charity rese￿eS ￿'e adequate to underwrite losses.
RESERVES POLICY
The charity's policy is to hold substantial sums in reserves in order to meet anticipated future expenditure.
SI￿LL COMPANY PROVISIONS
This report has been prtrpaTcd having takcll advantagc of the Small Companies Exemption in the Companies Act 2006.
Approved by the Trustees Lnd Board of Directors and signed oll its behaifby.'-
NAME
DIRECTOR
CA(&L
Date:

INDEPE4 NDEiYf EXAMINFR'S RF.PORT TO THE TRUSTF.F.S OF
ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST
I report to the charity trnstees on rny examination of the accounts of the company for the period ended 30 June 2024 which are set out
onpa8es6 to 1511.
Responsibilities and basis of report
As the charity trustees of the company (and also ils directors for the purposes of company law) you are responsible for the preparation
of the accounts in accordance with the requirements of the Companies Aet 2006 ('thc 2006 Act,).
Having satisficd myself that the aceounts of the company are nol required tu bc auditcd undcr Part L6 of the 2006 Act and are eligible
fur indcpcndent examination, I report in i'espeLt of rny ex￿n[nation of your company's accounts as carLied out under section 145 of the
Charities Aci 2011 ('thc 2011 Act,). In carying out my examination I have followed LUC DI[￿li0￿S given by the Charity Conunission
under section 145(5)0)) of Ihc 2011 Act.
Independent examiner's statement
Since the company's gl'oss inconje exceeded £250,000 your examilleT must be a member of a body listed in sectiou 145 of the 2011
Act. T coTrfirrn that l am qllalifi¢d to undertake the examination because I am a rn¢rnber of the Ill5tiMle of Chartered Accountsnts in
England and Wales (ICAEW), which is one of the listed bodies.
I have coinpleted my examination. I confirn] that no inatters have coine to my attention in connection with the examination giving me
cause to believe tbat in ally material respect..
accounting records were not kept in respect of the compally as rcquircd by section 386 of the 2006 Act= or
the accounts do not accord witb those records- or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the
accounts give a 'trne and fair view, which is not a malteT Considered as part of independent examinatioll. or
the accounts have not been prepared in aceordanee with the methods and principles of the Statement of Recommended Practice
for accournling and reporting by eharities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard appltcable in the UK and Republic of treland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attelltion should be drawn in
this report in ol'der to enable a proper undcLBtsnding of thc accounts to be ieache(L
Signed:
Michael J Picl(up (FCA)
Instithte of Chartered Accountants ill Ellgland and Wales
PKW I.,LP Chartered Accountants
Cloth Hall,
A50 Drake Street
Rochdale
OL16 IPX
Date'.-

ROCHDALF. AFC FOOTBALL IN THE COMIIIUNITY TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THL PLRIOD ENDED 30 JUNE 2024
INCOMING RESOURCES
18 month
od ended
3010612024
YcaT ended
3111212022
Unrestricted
Trknnd8
Reslri¢tcd
Funds
Total
Funds
Voluntary Income
Incoming Resources fron) Charitable Activities
Fundraising Inco￿¥
Investtnent Income
11,765
157,797
3,489
8L5
745,165
756,930
157,797
3,489
815
514.300
39,277
1.906
104
Totsl Incoming Resources
173,866
745 165
919,031
555 587
EXPENDED RESOURCES
Cost of Charitable Activities
Fundraising Costs
Governance Costs
233.712
5,914
5.795
745,165
978.877
5.914
5.795
516.412
1,476
3,772
Total Resources Expended
245 421
745,165
990,586
521,660
Net Movement in Funds
(71,555)
(71,555)
33,927
Total Funds Brought Forward
229,872
229,872
195,945
Total Funds Carried Forward
158317
158,317
229 872

ROCHDALE AFC FOOTBALL IN THE COMIIIUNITY TRUST
INCOME AIYD EXPENDITURE ACCOU￿'T
OR THE PEIUOD ENDED 30 JUIYE 2024
18month
eriod ended
3010612024
Year ended
3111212022
INCOMING RESOURCES
Unrestricted
Funds
Restricted
Funds
Totsl
Funds
Voluntsry Income: .
Donations and Sponsorship
Grants
11.765
11,765
745,165
6,858
507,442
745,165
Total Incoining Resources
11,765
745,165
756,930
514300
Incomlng Resource5 from Charilable Activitles
Coachin8 & Community Activities
Soccer Schools
Hire of Facilities
11,194
127,813
18,790
11,194
127,813
18,790
9,875
21,448
7,954
157 797
157 797
39,277
Fundraising Income
3,489
Investment ltteome: _
Bank Deposit Interest
815
815
Totsl Income Resources
173.866
745 165
919031
555,587
RESOURCES EXPENDED
Costs of Cbarilable A¢tivitie5;.
Salaries
Pension Contributions
Activity costs
Hire of Facilities
Rochdale AFC
Motor and Travelling ExpeThses
Printing, Postage, Stationeiy and Marketing
Purchase ofsporlswear and Equipment
Training and Courses incl. College Bursaries
Refres]Iments, Catering & Hospitality
Insurance
Professional Fees
Sundry Expellses
Depreciation
IT and office equipment
Bad d¢bt expense
143,337.85
2,187.53
5,918.55
10,127.64
9,840.00
10,392.39
6,743.25
10.474.53
867.07
3,991.25
213.02
8,103.02
4,520.04
2,916.87
5,333.42
458,982.44
6,927.18
18,742.07
32,070.85
31,160.00
32,909.23
21,353.64
33,169.36
2,745.71
12,638.95
674.57
25,659.57
14,313.48
9,236.77
16,889.16
27 692.03
745.105.00
602,320
9,115
24,661
42,198
41,000
43,302
28,097
43,644
3,613
16,630
887
33,762
18,834
12,154
22,223
368,867
6,027
32,010
22,740
12,927
10,681
15,049
1,898
6,988
24,132
1,058
4,484
8,734
233,712
978,877
516412
CONTINUED

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST
INCOME AND EXPENDITURE ACCOULNT
CONTINUED
FOR THE PERIOD ENDED 30 JUNE 2024
Fundraising Costs".
5.914
5,914
1,476
Governance Costs: .
Bat& Charges & Interest
Payroll Proeessillg
Accountancy
Independent Examination Fee
233
3,822
1,289
451
5,795
245 421
71,555
233
3,822
1,289
451
5,795
990 586
220
1,932
1,210
410
Total Resources Expended
Net Movement in Funds
745 165
521,660
33,927

ROCItDALE AFC FOOTBALL IN THF. COMMUNryTY TRUST
BALANCE SHEET AS AT 30 JUNE 2024
IYOTES
2024
2022
FIXED ASSETS
Tangible Assets
Inves¢ments
23,750
25,000
48,750
30,718
25,000
55.718
CURREIYT ASSETS
Debtors
Cash at Bank and in Hand
Stock
59.119
59.205
2,765
121,089
102,067
134,289
2,765
239,121
CREDITORS {Am0￿￿ts f2JlinE
duc within one year
io
11,522
64.967
NET CURRENT ASSETS
109,567
174 154
TOTAL NET ASSETS
158,317
229 872
FUNDS
Unrestricted Fund
158,317
229,872
TOTAL CHARITY FUNDS
158317
229,872
The notes on pages I l and 15 foin) part of these accounts
For the period ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies
Act 2006 relating to small companies.
Directors. responsibilities:_
i ) the members have not required the company to obtain an audit of Ats accounts for the year in question in accordance
with section 476
il) the dii'ectors acknowledge theii. responsibilities for complying with the requirements of the Act with respect to
accounting records and the preparatiotL of accoullts
The accounts have been prepared in accoi'dancc with thc provisioDS applicable to companies subject to thc small companies,
regime and in accordance witb FRS 102 SORP.
These fjnancial st&tements were approved and authorised for issue by the TIu8tees and Board of Directors on .
Signed on behalf of the Board of Trustees
CW)
NAME
DIRECTOR
L VONQ ki(klJ
10

ROCHDALE AFC FOOTBALL IN THE COMMUMTY TRUST
NOTES TO THE ACCOUNTS FOR THE PERJOD ENDED 30 JUNE 2024
I. ACCOUNTING POLICIES
Basis of Accounting
The Charity constitutes a public benefit entity as defLned by FRS 102. The Financial Statements have been
prepared in accordance with Accounting and Reporting by Charities: Stat¢m¢nt of Reconunended Practice
applicable to Charities preparing their accounts in ￿cordanCe with th¢ Financial R¢porting Standard applicable
in the UK and Republic of treland issued An October 2019, the Financial Reporting Standard applicable in the
United Kingdom and Republic of Ireland (FRS 102), the Charities Act 201 I, the Companies Act 2006 and UK
Generally Accepted Practice.
The financial statements are pi'epared on a going concern basis under the historÉcal cost convention. The
financial statements are presented in sterling which is the ftmctional currency of the Charity.
The significant accounting polici¢s applied in the preparation of these financial statements are set out b¢loNv.
These policies have been consistently applied to all years presented unless othenvise stated.
Company Status
The charity is a company limited by guarantee, registered in England and Wales. The members of the
company are the trustees named on page l. IJJ tlie event of the clwity being wound up the liability in respect
of the guarantee is lin]ited to £1 O per tnember.
Futtd Aeeounting
Unrestricted funds are available for use at the discretion of the trustees in fiwtherance of the general objectives
of the charity and have not been designated for other purposes.
Restricted fi￿dS are fl￿dS which are to be used in accordance with specific restrictions imposed by donors.
The cost of raising and administering such funds are charged against the specific ￿lld.
Investment Income
nvestment income is allocated to the appropriat¢ fund.
Income Recognition
All incoming resources are included in the Statement of Financial ActlVAties (SOFA) when
the Charity becomes entitled to the income.
it is rnore likely tl)an not that the trustees will receive the income.
the monetary value can be measured with sufficient reliability.
Grants and donations are only valued in the SOFA when the general income recogrtition ciiteria are met.

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST
NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 30 JUNE 2024
Expenditure Recognition
All cxpenditure is accounted for on an accruals basis and has been clas8ified unda. headings that aggregate all
costs reIated to the catcgory. Where costs cannot be directly attributed to particular headings thLy hdVL bLcn
alloLated to activities on a basis consistent with use of the resources.
Costs of charitable activitics are those costs incu￿ed directly in support of expenditure on thc objccts of thc
charity. Govern{￿Ce costs are those incurred in connection witb indcpendenL examination, accountancy,
preparation of Sta￿thry accounts, and sundry admtnistrdtion costs.
Pension Premiums
Def￿ed contribution scheme premiums are charged to the SOFA in the period in wbich they are paid.
Operating Leases
Rentals applicable to operating leases are charged to the SOFA over the period in which the cost As incurred.
Tangible Fixed Assets
Fixed Assets aTe stated in the Balance Sh¢¢t at cost less depreciation. Depreciation on fixed assets is charged
annually, on a straight-line basis at 330/0 per annum.
2. TAL4TION
I'he charity was fornied to raise funds and to invite and receive contributions by way of subscriptions and
donatsons to promote youth football and educalional facilitics. Funds rLiscd arc utilised towards tbe cost of
arranging and rnaintainiiig these objectives. The charity does not trade for profit. As stipulated in the charity's
n)cmoralldum the assets remaining on the winding llp or diqsolutian wauld not bc distributed to mernbers but
given to another charitablc institution with siKnilaT objectives, consequently, any operaling su￿1￿ScS are
considercd exempt from corporation tax. The charity enjoys charitable status and so is not liable to UK
corporation tax on its interest received.
3. GRANT INCO.ME
Government gr&nt income of £nil (2022: £nil) comprising Coronavirus lob Retention Scheme Grant Jnonies
was r￿e1Ved during the year in respect of government support during the Coronavirus Pandetnic.
12

ROCHDAIE AFC FOOTBALL TN TIIE COMMUNITY TRUST
NOTES TO THE ACCOUN'I'S DOR I'HE PERIOD ENDED 30 JUNE 2024
4 TOTAL RESOURCES EXPENDED
'Total resources expended include:
2024
2022
Independent Examination Fee
451
410
5 TRUS'I"EE'S RENUMERATION
The trustees ieceived no emoluments during the year (2022: nil)
6 STAFF COSTS
Wages and salaries
Social Security costs
Pension Costs (defRned contributions)
532,602
69,718
9,115
611,435
346,865
22,002
6,026
374,893
The average number of employccs WCTC:
Charitablc activities
Management and administration
16
15
18
17
There were no employees earning £60,000 or over
7 FIXED ASSETS
Fixtures, Fittings
and Equipment
Total
Cost
As at l January 2023
Additions
44,645
5,185
44,645
5,185
As at 30 June 2024
49,830
49,830
Depreciation
As at l January 2023
Charge for the Year
13,927
12,154
13,927
13,882
As at 30 June 2024
26,080
27,809
Net Book Valuc
As at 30 June 2024
As at 31 December 2022
23.750
22,021
13

ROCHDALE AFC FOOTBALI, IN THF COMMUNITY TRUST
IYOTES TO THE ACCOUN]'S FOR THE PEIUOD ENDED 30 JUINE 2024
INVESTMENTS
The investment comprises of 12,500 ordinary shares in Rochdale AFC, which were puirh&sed in 2021. The
shares are unlisted and have been valued at cost.
9 DEBTORS
Trade Debtors
Accrued incotne and repayments
Prepaymcnts
2023
6,332
50,270
2,517
2022
102,067
59.119
102,067
10 CREDITORS
Amounts faljin
vith one
ear
Trade CTeditois
Taxation and Social Security
Accrual and Deferred Income
2.624
29,523
32,820
4,825
6,697
11,522
£nil income rcccived during the year (2022.. £31,750) has been carried forward and is included in Accruals and
Deferred income. The income was received to support activities that will bc carricd out in 2023 and 2024.
14

ROCHDALE Afic FOOTBALL IN TIIE COMMUNITY TRUST
NOTES TO THE ACCOUF41'S Tr'OR'fHE PERIOD ENDED 30 JUNE 2024
11. FUND RECONCILIATION
Balance at
l January
2023
In¢ome
Expenditure
Balance at
30 June
2024
UNRESTRICTED FUNDS
General Funds
229,872
173,865
245,421
158,317
￿LS"r￿cTED FUNDS
Abilily Counts
Action Tog¢th¢r
Education
f,ngaging Rocbdale Project
FIT grads
FL Community
Trood Pantry
Healthy Weight Management
Independcnt Age
Ladies Football
League Football Education
National League
National Lottery
2,418.60
9,345.48
6,840.00
1,025.00
8,366.70
46.816.60
514.63
11,292.00
20,000.00
6,076.00
257,253.72
12,500.00
9,407.00
(2,418.60)
(9,345.48)
(6,840.00)
(1.025.00)
(8,366.70)
(46,816.60)
(514.63)
(11,292.00)
(20,000.00)
(6,076.00)
(257,253.72)
(12,500.00)
(9,407.00)
k.11
NTA Graduates
Premier League
Premier League fan clubs
Rochdale Council - Economic Affairs Get Active
Rochdale Council- Community welfare advice
Schools
The MSE Charity
Together with Refuge
Triangle Trust
Veterens Found
Walking Football
Wildcats
Youi" TnLSt
Premier League Stars
38,936.88
81,277.00
5,000.00
5,327.00
7,500.00
82,230.39
6,930.00
5,250.00
45,000.00
11,750.00
960.00
3,148.00
10,000.00
50,000.00
(38,936.88)
(81,277.00)
(5,000.00)
(5,327.00)
(7,500.00)
(82,230.39)
(6,930.00)
(5,250.00)
(45,000.00)
(11,750.00)
(960.00)
(3.148.00)
(io,000.oo)
(50,000.00)
TOTAL FUNDS
229,872
919,030
990,585
158.317
12. RELATED PARTY TRANSACTIONS
There are no related party transactions ¢xpens¢s to Trustees during the period (2022.. nil).
15