2025-06-30-accounts - Rochdale AFC Football In The Community Trust

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ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST

(A COMPANY LIMITED BY GUARANTEE)

Report and Financial Statements

Year Ended 30 June 2025

Charity No. 1121850 Company No. 06394327

	CONTENTS
		Page
Report ofthe Trustees		3-5
Independent Examiner’s Report		6
Statement ofFinancial Activities		7
Income and Expenditure Account		8-9
Balance Sheet		10
NotestotheAccounts		11-15

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST REPORT OF THE TRUSTEES AND BOARD OF DIRECTORS FOR THE YEAR ENDED 30 JUNE 2025

The trustees, who are also directors of the charity for the purposes of the Companies Act, submit their report and the financial statements for the year ended 30 June 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS102) in preparing the report and financial statements of the charity.

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS

Status

The organisation is a registered charity and limited company.

Charity registration number: 1121850 Company registration number: 06394327

Registered Office and Operation Address

Spotland Stadium, Wilbutts Lane, Rochdale, OL11 SDR

Trustees and Board of Directors

The directors of the charitable company are its trustees for the purposes of charity law. The trustees who have served during the year and since the year end were as follows:

K. J. Hopwood (appt. 28/02/2025)

C. Hopkins

J. Haworth-King

A. Pockney D Higgins M. Bond A. Ul-Haq

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The company is governed by its Memorandum and Articles of Association.

Constitution and Organisational Structure

The organisation is a charitable company limited by guarantee and operates under the direction of a minimum of three trustees.

Trustees are appointed on the basis of the professional and/or personal skills they are able to offer the work of the charity.

OBJECTIVES, ACTIVITIES AND PUBLIC BENEFIT

The Memorandum of Association states that the charity’s objects are: -

“for the benefit of the public generally and, in particular, the inhabitants of Rochdale, Greater Manchester and their surrounding areas: -

e to promote community participation in healthy recreation by providing facilities for the playing of association football and other sports capable of improving health.
e to provide and assist in providing facilities for sport, recreation or other leisure time occupation of such persons who have need for such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving their conditions of life; and
e to advance the education of children and young people through such means as the trustees think fit in accordance with the law of charity”.

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST REPORT OF THE TRUSTEES AND BOARD OF DIRECTORS FOR THE YEAR ENDED 30 JUNE 2025

The charity’s principal activity is the deliverance of programmes in football, sport, health and education.

The trustees confirm that they have referred to the guidance contained in the Charity Commissioner’s general guidance on public benefit when reviewing the charity’s aims and objectives.

ACHIEVEMENTS AND PERFORMANCE

Page 7 gives a detailed breakdown of incoming resources and how these resources are expended.

The Rochdale AFC Community Trust is an official charity (registration number 1121850) set up by Rochdale Association Football Club to makea positive impact across the borough of Rochdale through community work and charitable projects.

We share the vision of making Rochdale one of the best places in the world to live, work and play— a place where ALL voices are heard.

We use the power of football and our prominent and privileged standing in the community to raise aspirations and transform lives.

The 2024/25 financial year has been one of continued progress and consolidation for Rochdale AFC Community Trust. The charity has successfully delivered a wide range of impactful programmes across the borough, positively engaging local people through football, education, and community outreach.

Over the year, the Trust secured £391,981 in restricted grant income, which enabled delivery of multiple core projects, including Premier League Kicks, PL Primary Stars, Healthy Lifestyles, Mental Wellbeing, Alternative Provision, and Community Cohesion initiatives. These programmes have continued to provide meaningful opportunities for children, young people, and adults to participate in physical activity, improve their wellbeing, and develop key life skills.

In addition to the funded projects reflected in the financial statements, the Trust has also achieved a number of significant strategic milestones which will underpin future growth and sustainability:

e Securing £1.3 million in external grant funding, held by Rochdale Borough Council, to deliver five new smallsided football facilities across the borough. These facilities will be developed and operated by the Trust in 2025/26, dramatically expanding opportunities for community participation in sport and supporting the charity’s long-term infrastructure ambitions.
e Supporting the creation and successful launch of Dale Futures CIC, a new Community Interest Company established to develop and expand the Trust’s Alternative Provision and post-16 education offer. External investment has already been secured to underpin its operations, creating a sustainable model for specialist education that supports young people at risk of exclusion or disengagement.
e Continued growth of partnership working with local schools, community organisations, and health providers to strengthen the Trust’s reach and impact across the borough.
e Delivery of a full calendar of community engagement activities, holiday programmes, and inclusion initiatives, ensuring that the charity’s mission — to use the power of football to raise aspirations and transform lives — continues to be fulfilled.

The Trust also operates the “Our Teams” programme, which provides opportunities for people of all ages and abilities to represent Rochdale AFC in competitive and recreational football. This includes Rochdale AFC Ladies, Walking Football, Hope Football, Ability Counts, and Military Veterans teams, collectively fielding numerous squads across local, regional, and national leagues. The programme now boasts over 350 registered players and more than 100 volunteers, reflecting the depth of community involvement. In accordance with good governance, each team’s accounts are presented individually in line with their respective constitutions.

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The Trustees are extremely proud of the positive difference made across the borough and the national recognition the Trust continues to receive for its innovative and inclusive approach.

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST REPORT OF THE TRUSTEES AND BOARD OF DIRECTORS

FOR THE YEAR ENDED 30 JUNE 2025

These accounts complete the period of the clubs 2022-2025 ‘Unbeatable at Home, Winning Away’ strategy which has seen in excess of £2m raised and invested into our community programmes, generating a social value of over £35m (Social Value Impact Report, Collins McHugh 2025)

RESERVES POLICY

The charity’s policy is to hold 3 months of sums in reserves in order to meet anticipated future expenditure.

SMALL COMPANY PROVISIONS

This report has been prepared having taken advantage of the Small Companies Exemption in the Companies Act 2006.

Approved by the Trustees and Board of Directors and signed on its behalf by:-

NAME: C. Hopkins DIRECTOR

Date, a7, | tl |2025aS

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST

I report to the charity trustees on my examination of the accounts of the company for the year ended 30 June 2025 which are set out on pages 6 to 15.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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

accounting records were not kept in respect of the company as required by section 386 of the 2006 Act: or
the accounts do not accord with 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 ‘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 methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and 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:

Piece (FCA)

Institute of Chartered Accountants in England and Wales

PKW LLP Chartered Accountants

Cloth Hall, 150 Drake Street Rochdale OL16 1PX

Date:Ne lbs og

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30 JUNE 2025

INCOMING RESOURCES

	Year ended 30/06/2025	Year ended 30/06/2025		18 month period ended 30/06/2024
	Unrestricted	Restricted	Total
	Funds	Funds	Funds
	£	5	£	£
Voluntary Income	7,290	391,981	399,271	756,930
Incoming Resources from Charitable Activities	59,225	-	$9,225	157,797
Fundraising Income	70,408	-	70,408	3,489
Investment Income	447	-	447	815
Total Incoming Resources	137,370	391,981	529,351	919,031
EXPENDED RESOURCES
Cost ofCharitable Activities	124,030	391,353	515,383	978,877
Fundraising Costs	-	628	628	5,914
Governance Costs	5,739	-	5,739	5,795
Total Resources Expended	129,769	391,981	521,750	990,586
Net Movement in Funds	7,601	-	7,601	(71,555)
Total Funds BroughtForward	158,317	-	158,137	229,872
TotalFundsCarriedForward	165,918	-	165,918	158,137

EXPENDED RESOURCES

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST

INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2025

	Year	ended	30/06/2025		18 month
					period ended
					30/06/2024
INCOMING RESOURCES
	Unrestricted		Restricted	Total
	Funds		Funds	Funds
	ie)		£	£	iE
Voluntary Income: -
Donations and Sponsorship		7,290	-	7,290	11,765
Grants		-	391,981	391,981	745,165
Total Incoming Resources		7,290	391,981	399,271	756,930
Incoming Resources from Charitable Activities
Coaching& Community Activities		12,158	-	12,258	11,194
Soccer Schools	43,497		-	43,497	127,813
Hire ofFacilities		3,570	=	3,570	18,790
	59,225		=	59,225	157,797
Fundraising Income	70,408		=	70,408	3,489
Investment Income: -
Bank Deposit Interest		447	-	447	815
Total Income Resources	137,370		391,981	$29,351	919,031
RESOURCES EXPENDED
Costs ofCharitable Activities:-
Salaries	80,634		260,901	341,535	602,320
Pension Contributions		3,247	9,808	13,055	9,115
Activity costs					24,661
Hire ofFacilities	12,326		31/282	49,558	42,198
Rochdale AFC		-	-	-	41,000
Motorand Travelling Expenses		4,908	14,826	19,734	43,302
Printing, Postage, Stationery and Marketing		1,611	4,867	6,479	28,097
Purchase ofSportswearandEquipment		8,359	24,620	32,979	43,644
Training and Courses incl. College Bursaries		-	-		3,613
Refreshments, Catering& Hospitality		2,899	8,758	11,657	16,630
Professional Fees		2,486	7,509	9,995	33,762
Sundry Expenses		2,301	6,949	9,250	18,834
Depreciation		3,452	10,428	13,880	12,154
IT and office equipment		1,806	5,455	7,261	22,223
Bad debtexpense					36,437
Insurance					887
	124,030		391,353	515,383	978,877
					CONTINUED

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ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST

INCOME AND EXPENDITURE ACCOUNT (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

	Unrestricted	Restricted	Total
	Funds	Funds	Funds
	8	£	£	£
	Year ended			18 month
	30/06/2025			period ended
				30/06/2024
Fundraising Costs:		628	628	5,914
Governance Costs: -
Bank Charges& Interest	323	-	33	233
Payroll Processing	3,678	-	3,678	3,822
Accountancy	1,287	-	1,287	1,289
Independent Examination Fee	451	-	451	451
	5,739	-	5,739	5,795
Total Resources Expended	129,769	391,981	521,750	988,634
NetMovementinFunds	7,601	-	7,601	(71,555)

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST

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BALANCE SHEET AS AT 30 JUNE 2025
NOTES 2025 2024
£ p £ £
FIXED ASSETS
Tangible Assets i 9,869 23,750
Investments 8 25,000 25,000
34,869 48,750
CURRENT ASSETS
Debtors 9 53,565 59,119
Cash at Bank and in Hand 159,076 59,205
Stock 2,765 2,765
215,406 121,089
CREDITORS (Amounts falling
due within one year) 10 84,357 11,522
NET CURRENT ASSETS 131,049 109,567
TOTAL NET ASSETS 165,918 158,317
FUNDS
Unrestricted Fund 1] 165,918 158,317
TOTAL CHARITY FUNDS 165,918 158,317
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The notes on pages 11 and 15 form 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 its accounts for the year in question in accordance with section 476
ii) the directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts

The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with FRS 102 SORP.

These financial statements were approved and authorised for issue by the Trustees and Board of Directors on LIA 125

Signed on behalf of the Board of Trustees

NAME:DIRECTORC. Hopkins ChoyWs=

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

ACCOUNTING POLICIES

Basis of Accounting

The Charity constitutes a public benefit entity as defined by FRS 102. 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the Charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise 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 1. In the event of the charity being wound up the liability in respect of the guarantee is limited to £10 per member.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and have not been designated for other purposes.

Restricted funds are funds 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 fund.

Investment Income

Investment income is allocated to the appropriate fund.

Income Recognition

All incoming resources are included in the Statement of Financial Activities (SOFA) when

e the Charity becomes entitled to the income. e itis more likely than not that the trustees will receive the income. e the monetary value can be measured with sufficient reliability.

Grants and donations are only valued in the SOFA when the general income recognition criteria are met.

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

1. ACCOUNTING POLICIES (continued)

Expenditure Recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.

Costs of charitable activities are those costs incurred directly in support of expenditure on the objects of the charity. Governance costs are those incurred in connection with independent examination, accountancy, preparation of statutory accounts, and sundry administration costs.

Pension Premiums

Defined contribution scheme premiums are charged to the SOFA in the period in which they are paid.

Operating Leases

Rentals applicable to operating leases are charged to the SOFA over the period in which the cost is incurred.

Tangible Fixed Assets

Fixed Assets are stated in the Balance Sheet at cost less depreciation. Depreciation on fixed assets is charged annually, on a straight-line basis at 33% per annum.

2. TAXATION

The charity was formed to raise funds and to invite and receive contributions by way of subscriptions and donations to promote youth football and educational facilities. Funds raised are utilised towards the cost of arranging and maintaining these objectives. The charity does not trade for profit. As stipulated in the charity’s memorandum the assets remaining on the winding up or dissolution would not be distributed to members but given to another charitable institution with similar objectives, consequently, any operating surpluses are considered exempt from corporation tax. The charity enjoys charitable status and so is not liable to UK corporation tax on its interest received.

3. GRANT INCOME

Government grant income of £nil (2024: £nil) comprising Coronavirus Job Retention Scheme Grant monies was received during the year in respect of government support during the Coronavirus Pandemic.

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

4	TOTAL RESOURCES EXPENDED
	Total resources expended include:	2025	2024
			£
	Independent Examination Fee	451	451
5	TRUSTEE’S RENUMERATION
	The trustees received no emoluments during the year (2024: nil)
6	STAFF COSTS
	Wages and salaries	276,702	532,602
	Social Security costs	65,014	69,718
	Pension Costs (defined contributions)	13,055	9,115
		354,771	611,435
	The average number of employees were:
	Charitable activities	10	16
	Management and administration	2	2
		12	18
	There were no employees earning £60,000 or over
7	FIXEDASSETS	Fixtures, Fittings	Total
		and Equipment
	Cost
	As at 1 July 2024	49,830	49,830
	Additions	2	=
	As at 30 June 2025	49,830	49,830
	Depreciation
	As at 1 July2024	26,080	26,080
	Charge for the Year	13,881	13,881
	As at 30 June 2025	39,961	39,961
	Net Book Value
	As at30 June 2025	9,869	9,869
	Asat30June2024	23,750	23,750

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

8. INVESTMENTS

The investment comprises of 12,500 ordinary shares in Rochdale AFC, which were purchased in 2021. The shares are unlisted and have been valued at cost.

9	DEBTORS	2025	2024
	Trade Debtors	50,907	6,332
	Accrued income and repayments	-	50,270
	Prepayments	2,658	Desi]
		UG ESS Sos	Aa sone
10	CREDITORS (Amounts fallingwith one year)
	Trade Creditors	3,841	-
	Taxation and Social Security	10,800	4,825
	Accrual and Deferred Income	69,716	6,697
		84,357	ES22

£67,757 income received during the year (2024: £nil) has been carried forward and is included in Accruals and Deferred income. The income was received to support activities that will be carried out in 2025.

ROCHDALE AFC FOOTBALL IN THE COMMUNITY TRUST

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

FUND RECONCILIATION

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||||||||| |---|---|---|---|---|---|---|---| |Balance|at|Income|Expenditure|Balance|at| |1|July|30|June| |2024|2025| |£|3|oy|£| |UNRESTRICTED|FUNDS| |General|Funds|158,317|137,370|(129,769)|165,918| |RESTRICTED|FUNDS| |Duke|of Edinburgh|-|6,399|(6,399)|-| |Premier|League|Kicks|-|39,038|(39,038)|=| |Education|and|Employability|-|166,307|(166,307)|-| |Health|and|Inclusion|-|64,099|(64,099)|-| |Community|Sport|-|65,110|(65,110)|-| |Premier|League|Primary|Stars|-|51,298|(51,298)|-| |TOTAL|FUNDS|158,317|529,351|(521,750)|165,918|

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12. RELATED PARTY TRANSACTIONS

There are no related party transactions expenses to Trustees during the period (2024: nil).