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2025-08-31-accounts

REGISTERED COMPANY NUMBER: 06442620 (England and Wales) REGISTERED CHARITY NUMBER: 1122676

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION (A COMPANY LIMITED BY GUARANTEE)

Xeinadin Audit Limited Statutory Auditor, Chartered Accountants Sidings House, Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 8
Statement of Trustees' Responsibilities 9
Report of the Independent Auditors 10 to 13
Statement of Financial Activities 14
Balance Sheet 15
Cash Flow Statement 16
Notes to the Cash Flow Statement 17
Notes to the Financial Statements 18 to 27

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 AUGUST 2025

TRUSTEES G Baldwin K Beardsley R Holt E Mcfarlane N Shaw L Tillman D Wake A Westmoreland S L Barton (appointed 1.8.25) F A Joel (appointed 26.3.26) REGISTERED OFFICE Eco-Power Stadium Stadium Way Doncaster South Yorkshire DN4 5JW REGISTERED COMPANY 06442620 (England and Wales) NUMBER REGISTERED CHARITY 1122676 NUMBER AUDITORS Xeinadin Audit Limited Statutory Auditor, Chartered Accountants Sidings House, Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU BANKERS Barclays Bank plc 3 High Street Doncaster DN4 5HX

Page 1

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION (REGISTERED NUMBER: 06442620)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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).

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 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

OVERVIEW

Club Doncaster Foundation, formerly Doncaster Rovers Foundation, is a non-profit, self-funding registered charity that has achieved over 30 years of inspiring positive change, participation in sport, physical activity and education within the Doncaster Borough and internationally. We utilise the social reach of the professional sports clubs and community stadium to challenge lifelong habits, inspire positive change and motivate sustained participation in sport, physical activity, training and education.

Club Doncaster encompasses Doncaster Rovers Football Club, Doncaster Rugby League Club and Doncaster Rovers Belles LFC and is built on the shared principles of 'creating a better Doncaster' and 'improving lives' at the heart of everything we do. Our award-winning team have reached in excess of 15,000 participants a year with a portfolio of over 35 projects.

To achieve our success, we will drive and form partnerships and collaboratives with key local, regional and national stakeholders.

Page 2

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION (REGISTERED NUMBER: 06442620)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Charity's objectives (the Objects) are for the benefit of the public generally and in particular, the inhabitants of Doncaster and surrounding areas:

The charity has the broad aim of significantly improving the lives of residents across Doncaster.

The strategies employed to achieve the charity's objectives are to:

The major areas of the charity's work centre around a full-time education provision, community outreach programmes (spanning across schools and health agenda) and targeted inclusion provision.

The Trustees have given careful consideration to the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning future activities.

Page 3

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION (REGISTERED NUMBER: 06442620)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

OBJECTIVES AND ACTIVITIES

Mission Statement

To improve lives in Doncaster by using the power of sport to deliver excellence in education, physical activity, health and well-being and inclusion.

Vision

Club Doncaster Foundation is a positive, dynamic and pro-active organisation that is committed to promoting sustained participation in sport, physical activity, training and education.

Values

Strategic Objectives

Page 4

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION (REGISTERED NUMBER: 06442620)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

STRATEGIC REPORT Achievements and performance Charitable activities

During the 2024-25 delivery year the organisation engaged with 14,683 unique beneficiaries, culminating in 225,276 attendances, across our provision.

We also delivered the following outcomes:

Education programme

In partnership with Doncaster College, the Foundation has successfully delivered full time further and higher education to over 200 young people. The package of qualifications has been put together to give learners the chance to develop their employment pathways within professional sport. The courses are designed to provide individuals with the knowledge and understanding of a number of science based and sports units offered at levels 2 and 3 that all allow for natural progression onto further university study, including the college's own HE offer, or employment.

The results for the 24-25 delivery year were as follows:

Community outreach

In partnership with the Premier League Charitable Fund we delivered outreach provision across schools and community settings, supporting national curriculum provision, diversionary activity and tailored youth mentoring services. Our outreach work spans from direct delivery in schools to outreach work in communities across Doncaster, supporting thousands of young people on their development to positive destinations.

We also deliver youth engagement activity through the Elevate programme, funded by the Liz & Terry Bramall Foundation. This programme allows us to support young people with life skills provision and away residential support.

Health and wellbeing

Our health and wellbeing provision focuses on improving the physical, mental and social health of the local community. It offers a variety of programs aimed at supporting individuals to live healthier and more active lives, regardless of age, ability, or background. We now offer pre and post-natal provision, adult health and wellbeing services coupled with ageing well provision.

Inclusion

Our inclusion work has seen us deliver targeted programming to under-represented communities across Doncaster. Sessions supported people from the armed forces, Muslim women, LGBTQ+ and refugee support communities.

Fundraising activities

The charity currently has a small proportion of fundraising activities aligned to its income generation. In addition to generic donations, the trustees are pleased to receive unsolicited gifts and legacies from supporters who generously support the work of the charity and this is an area that has been highlighted for strategic development as the organisation looks to grow and support the needs of the Borough.

Page 5

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION (REGISTERED NUMBER: 06442620)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

STRATEGIC REPORT Financial review

Financial position

The financial results of the charity are set out on page 12.

At 31 August 2025 the accounts show the Foundation to have net assets of £441,139 (2024: £438,937).

The Trustees' policy is to hold six months annual budgeted expenditure in reserve. The reserves are needed in the event of lost funding, unexpected costs or reduced income levels. In order to enable Trustees to monitor the reserves, the Trustees Report, prepared by the Chief Executive and submitted to the Board of Trustees every three months, includes details of the reserve fund. The free reserves at 31 August 2025 were £402,415.

Investment policy

The Board has considered the loan to Doncaster Rovers and is satisfied that it constitutes a qualifying loan, and reasonable application of the charity's resources. The loan's purpose was to fund the development of facilities that will be occupied and used by the charity in furtherance of its charitable objects. The Board is satisfied that the loan is made wholly for the benefit of the charity and the arrangement is not entered into for the avoidance of tax, for the purposes of section 514 of the Corporation Tax Act 2010. The Board reviews the terms of the loan and the borrower's ability to meet its obligations; the Board will keep the loan under review to ensure that the charity's assets and interests continue to be protected.

Future plans

This is the final year of the 2022-2025 strategic cycle. As we reflect on what we set out to achieve, we're confident going into the next strategic cycle that our framework for delivery and growth is working and supporting the people of Doncaster.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

The organisation is a charitable company limited by guarantee incorporated on 3 December 2007 and registered as a charity on 7 February 2008. The charity was established under a Memorandum of Association that clearly sets out the objects and powers of the charitable company and is governed under its Articles of Association. The liability of the members is limited to an amount not exceeding £10.

Recruitment and appointment of new trustees

When considering appointing new Trustees, the Board has regard to the requirement for any special skills needed to support the charity's work.

Page 6

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION (REGISTERED NUMBER: 06442620)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Induction and training of new trustees

New Trustees are invited and encouraged to attend activity sessions and meet team members to familiarise themselves with the organisation and the context within which it operates. Additionally, Trustees are already familiar with the practical work of the organisation having been briefed by the Chief Executive on such issues:

The Board of Trustees meet at a minimum of quarterly. These meetings provide strategic guidance and governance. The Foundation is continually seeking to develop a broader skills mix of Trustees to support and advance the current level of service offered.

A Chief Executive is appointed by the Trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Chief Executive has delegated authority, within terms of delegation approved by the Trustees, for operational matters including finance, employment and general development of the charity. All areas of the charity's operations and developments are reported upon by the Chief Executive during the Trustees' meetings.

Pay policy for key staff

The directors consider the board of directors, who are the Trust’s trustees, and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the Trust on a day-to-day basis. All trustees’ give of their time freely and no director received remuneration in the year.

The pay of the senior staff is reviewed annually and normally increased in accordance with average earnings.

Related parties

The charity has established several key partners locally and nationally to meet the organisation's aims and objectives. The charity has a close and productive working relationship with Doncaster Rovers FC, Doncaster Rugby League Club, Doncaster Rovers Belles FC, Doncaster College (DN Group), City of Doncaster Council (DMBC), South Yorkshire Police, Sport England, Yorkshire Sport Foundation, DCLT, local schools and other community groups. The charity will continue to forge closer community links to promote and increase the number of residents accessing our provision. Our proactive approach to partnership working has contributed significantly to a dramatic increase in people accessing our services and interventions over the past twelve months.

English Football League Trust and Premier League Charitable Fund continue to support and assist the Foundation with access to grant funding.

Risk management

The Trustees have overall responsibility for ensuring that the charity has appropriate systems of controls, financial and otherwise, to manage the risks that it faces and to provide reasonable assurance that the charity is operating effectively and efficiently.

The Trustees have a risk management strategy which comprises:

Particular attention has focussed on risk assessment of all activities delivered ensuring the safety and wellbeing of the service user with this being heightened during the pandemic. A key element in the management of financial risk is the implementation of a reserves policy which is reviewed annually by the Board of Trustees.

Page 7

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION (REGISTERED NUMBER: 06442620)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025

AUDITORS

The auditors, Xeinadin Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by: May 19, 2026

Natalie Shaw (May 19, 2026 15:44:49 GMT+1)

........................................................................

N Shaw - Trustee

Page 8

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2025

The trustees (who are also the directors of Club Doncaster Community Sports & Education Foundation for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

Opinion

We have audited the financial statements of Club Doncaster Community Sports & Education Foundation (the 'charitable company') for the year ended 31 August 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Page 10

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 11

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the company, we identified that the principal risks of non-compliance with laws and regulations related to charities commission and corporation tax legislation and we considered the extent to which non-compliance might have a material effect on the financial statements. As part of this assessment we considered both quantitative and qualitative factors. We also considered those laws and regulations that have a direct impact on the preparation on the financial statements, such as the Companies Act 2006 and FRS 102.

We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements which included the risk of management override of controls. We determined that the principal risks were related to posting inappropriate journal entries, omitting, advancing or delaying recognition of events and transactions that have occurred during or after the reporting period, and potential management bias in the determination of accounting estimates or judgements to manipulate results.

Audit procedures performed by the engagement team include:

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 12

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Andrew Cribb

Andrew Cribb (May 20, 2026 15:23:38 GMT+1)

Andrew Cribb FCA (Senior Statutory Auditor) for and on behalf of Xeinadin Audit Limited Statutory Auditor, Chartered Accountants Sidings House, Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU May 20, 2026 Date: .............................................

Page 13

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Educational services
Participation, Health & Wellbeing
Other trading activities
3
Investment income
4
Other income
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Educational services
Participation, Health & Wellbeing
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
135,009
766,406
406,727
30,673
8,830
3,500
1,351,145
17,323
709,618
616,249
1,343,190
7,955
433,184
441,139		 Restricted
fund
£
337,758
-
314,697
-
-
-
652,455
-
-
658,208
658,208
(5,753)
5,753
-		 2025
Total
funds
£
472,767
766,406
721,424
30,673
8,830
3,500
2,003,600
17,323
709,618
1,274,457
2,001,398
2,202
438,937
441,139		 2024
Total
funds
as restated
£
425,251
743,758
761,672
34,096
7,217
4,100
1,976,094
14,008
534,398
1,324,289
1,872,695
103,399
335,538
438,937

The notes form part of these financial statements

Page 14

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION (REGISTERED NUMBER: 06442620)

BALANCE SHEET 31 AUGUST 2025

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
14
38,724
CURRENT ASSETS
Debtors
15
172,852
Cash at bank
310,194
483,046
CREDITORS
Amounts falling due within one year
16
(80,631)
NET CURRENT ASSETS
402,415
TOTAL ASSETS LESS CURRENT
LIABILITIES
441,139
NET ASSETS
441,139
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
fund
£
-
-
34,167
34,167
(34,167)
-
-
-		 2025
Total
funds
as
£
38,724
172,852
344,361
517,213
(114,798)
402,415
441,139
441,139
441,139
-
441,139		 2024
Total
funds
restated
£
45,816
217,425
431,746
649,171
(256,050)
393,121
438,937
438,937
433,184
5,753
438,937

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: May 19, 2026

Natalie Shaw (May 19, 2026 15:44:49 GMT+1)

............................................. N Shaw - Trustee

The notes form part of these financial statements

Page 15

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 2025
a
£
(84,339)
(84,339)
(8,794)
5,748
(3,046)
(87,385)
431,746
344,361		 2024
s restated
£
169,794
169,794
(9,713)
7,217
(2,496)
167,298
264,448
431,746

The notes form part of these financial statements

Page 16

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OPERATING ACTIVITIES
2025 2024
as restated
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 2,202 103,399
Adjustments for:
Depreciation charges 15,886 14,558
Interest received (5,748) (7,217)
Decrease in debtors 44,573 20,054
(Decrease)/increase in creditors (141,252) 39,000
Net cash (used in)/provided by operations (84,339) 169,794

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.9.24 Cash flow At 31.8.25
£ £ £
Net cash
Cash at bank 431,746 (87,385) 344,361
431,746 (87,385) 344,361
Total 431,746 (87,385) 344,361

The notes form part of these financial statements

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CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Incoming resources

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.

In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised, refer to the trustees report for more information about their contribution.

Voluntary income includes all donations and grants of a general nature. Incoming resources from charitable activities include grants receivable for the provision of specific services to beneficiaries.

Charitable expenditure

Resources expended are recognised in the period in which they are incurred, inclusive of attributable VAT which cannot be recovered.

Expenditure which is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of these resources.

Governance costs

Governance costs include costs of the preparation and audit of statutory accounts, remuneration to trustees for services not related to duties of being a trustee, costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

Allocation and apportionment of costs

Administration costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and are allocated to activity cost categories on a basis consistent with the use of resources.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure is incurred.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

continued...

Page 18

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Fixtures and fittings - 10% on cost and Straight line over 3 years Office Equipment - Straight line over 3 years

Taxation

The charity is exempt from corporation tax on income and gains falling within Part 11 of the Corporation Tax Act 2010, to the extent that these are applied to its charitable purposes.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds set aside by the directors for specific future purposes or projects.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Government grants

Grant income relating to revenue is recognised on an accruals basis. Income is recognised on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. A grant that becomes receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support with no future related costs is recognised in income in the period in which it becomes receivable.

2. DONATIONS AND LEGACIES

Unrestricted
funds
£
Premier League Grants
10,000
Donations
69,978
Gift aid
5,031
Grants
50,000
135,009		 Restricted
funds
£
237,758
-
-
100,000
337,758		 2025
a
Total
funds
£
247,758
69,978
5,031
150,000
472,767		 2024
s restated
Total
funds
£
236,743
49,773
3,735
135,000
425,251

continued...

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CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

3. OTHER TRADING ACTIVITIES

Unrestricted
Restricted
funds
funds
£
£
Education income
3,060
-
Gym income
27,613
-
30,673
-
INVESTMENT INCOME
Unrestricted
Restricted
funds
funds
£
£
Other interest
3,082
-
Deposit account interest
5,748
-
8,830
-
INCOME FROM CHARITABLE ACTIVITIES
Activity
Education programme
Educational services
Participation programme
Participation, Health & Wellbeing
Social inclusion
Participation, Health & Wellbeing
Gym fees
Participation, Health & Wellbeing		 2025
Total
funds
£
3,060
27,613
30,673
2025
Total
funds
£
3,082
5,748
8,830
2025
£
766,406
634,075
-
87,349
1,487,830		 2024
as restated
Total
funds
£
-
34,096
34,096
2024
as restated
Total
funds
£
-
7,217
7,217
2024
as restated
£
743,758
675,631
2,500
83,541
1,505,430

4. INVESTMENT INCOME

5. INCOME FROM CHARITABLE ACTIVITIES

continued...

Page 20

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

6. RAISING FUNDS

Raising donations and legacies

Unrestricted
funds
£
Fundraising costs
17,323
Support costs
-
17,323
CHARITABLE ACTIVITIES COSTS
Educational services
Participation, Health & Wellbeing		 Restricted
funds
£
-
-
-
Direct
Costs
£
494,771
951,678
1,446,449		 2025
Total
funds
£
17,323
-
17,323
Support
costs (see
note 8)
£
214,847
322,779
537,626		 2024
as restated
Total
funds
£
13,478
530
14,008
Totals
£
709,618
1,274,457
1,984,075

7. CHARITABLE ACTIVITIES COSTS

8. SUPPORT COSTS

Management
£
Educational services
209,532
Participation, Health & Wellbeing
316,462
525,994		 Governance
Finance
costs
£
£
1,002
4,313
2,005
4,312
3,007
8,625		 Totals
£
214,847
322,779
537,626

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025 2024
as restated
£ £
Auditors' remuneration 7,620 7,260
Depreciation - owned assets 15,886 14,558

continued...

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CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

11. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Charitable activities		 2025
£
1,327,242
22,783
1,350,025
2025
49		 2024
as restated
£
1,237,518
20,916
1,258,434
2024
as restated
50

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£60,001 - £70,000
12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
88,508
Charitable activities
Educational services
734,017
Participation, Health & Wellbeing
333,604
Other trading activities
34,096
Investment income
7,217
Other income
4,100
Total
1,201,542		 2025
1
Restricted
fund
£
336,743
9,741
428,068
-
-
-
774,552		 as
a		 2024
restated
1
Total
funds
s restated
£
425,251
743,758
761,672
34,096
7,217
4,100
1,976,094

EXPENDITURE ON

continued...

Page 22

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Raising funds
Charitable activities
Educational services
Participation, Health & Wellbeing
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
14,008
457,624
632,264
1,103,896
97,646
335,538
433,184		 Restricted
fund
£
-
76,774
692,025
768,799
5,753
-
5,753		 Total
funds
as restated
£
14,008
534,398
1,324,289
1,872,695
103,399
335,538
438,937

13. PRIOR YEAR ADJUSTMENT

The comparative period has been restated to correct funds balances at 01 September 2023 and 31 August 2024.

£154,507 presented as restricted funds has been restated to unrestricted funds at 01 September 2023. Restricted funds at 01 September total £NIL.

£120,990 presented in restricted income during the year ended 31/08/2024 has been represented as unrestricted income, £83,403 restricted expenditure during the year ended 31/08/2024 has been represented as unrestricted expenditure. Net surplus remain unchanged and restricted funds at 31/08/2024 total £5,753.

continued...

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CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

14. TANGIBLE FIXED ASSETS

Fixtures
Gym
and
Equipment
fittings
£
£
COST
At 1 September 2024
71,391
13,748
Additions
-
2,005
At 31 August 2025
71,391
15,753
DEPRECIATION
At 1 September 2024
34,883
12,806
Charge for year
10,199
1,122
At 31 August 2025
45,082
13,928
NET BOOK VALUE
At 31 August 2025
26,309
1,825
At 31 August 2024
36,508
942
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments & accrued income
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income		 Office
Equipment
£
37,377
6,789
44,166
29,011
4,565
33,576
10,590
8,366
2025
a
£
20,724
139,919
12,209
172,852
2025
a
£
23,496
24,760
2,829
63,713
114,798		 Totals
£
122,516
8,794
131,310
76,700
15,886
92,586
38,724
45,816
2024
s restated
£
25,509
136,837
55,079
217,425
2024
s restated
£
18,267
22,521
6,955
208,307
256,050

15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

continued...

Page 24

CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

17. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 At 1.9.24
£
433,184
5,753
438,937
Incoming
resources
£
1,351,145
652,455
2,003,600
At 1.9.23
£
335,538
-
335,538		 Net
movement
in funds
£
7,955
(5,753)
2,202
Resources
expended
£
(1,343,190)
(658,208)
(2,001,398)
Net
movement
in funds
£
97,646
5,753
103,399		 At
31.8.25
£
441,139
-
441,139
Movement
in funds
£
7,955
(5,753)
2,202
At
31.8.24
£
433,184
5,753
438,937

continued...

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CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 Incoming
resources
£
1,201,542
774,552
1,976,094		 Resources
expended
£
(1,103,896)
(768,799)
(1,872,695)		 Movement
in funds
£
97,646
5,753
103,399

18. CONTINGENT LIABILITIES

The company is in discussions with a supplier in relation to support costs amounting to £20,500, associated with recharged supplies from Doncaster Rovers FC.

Due to the uncertainty surrounding the outcome, no provision has been recognised in the financial statements. The directors consider that, while an outflow of economic benefits is possible, it is not probable at this stage.

Accordingly, the amount of £20,500 has been disclosed as a contingent liability.

19. RELATED PARTY DISCLOSURES

Other debtors include a loan of £139,919 (2024: £136,837) made to Doncaster Rovers Football Club. The loan is repayable on demand with interest being charged at the HMRC official rate of interest of 2.25%. Interest on the loan of £3,082 (2024: £3,011) was received from Doncaster Rovers Football Club during the year. During the year, additional short term loans were provided to Doncaster Rovers Football Club and repaid in full.

Within the year Doncaster Rovers Football Club recharged expenses for central overhead costs to the Foundation totalling £360,246 (2024: £348,266). The Foundation made payments to Doncaster Rovers Football Club during the year of £357,597 (2024: £358,918) and there was a balance outstanding to Doncaster Rovers Football Club totalling £5,417 (2024: £3,607).

Expenses were recharged by the Foundation to Doncaster Rovers Football Club totalling £18,225 (2024: £14,893), the balance due to the Foundation at the year end was £5,535 (2024: £2,989).

Operational creditors includes £nil (2024: £788) due to Doncaster Rugby League Club Limited, a company which G Baldwin acts as director. Within the year there were recharged expenses to Doncaster Rugby League Club totalling £nil (2024: £778).

English Football League Trust and Premier League Charitable Fund continue to support and assist the Foundation with access to grant funding.

continued...

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CLUB DONCASTER COMMUNITY SPORTS & EDUCATION FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025

20. MATERIAL RESTRICTED FUNDS

Incoming Outgoing
Fund Purpose B/f resources resources C/f
The Liz & Terry
Bramall Foundation Youth engagement delivery - 100,000 100,000 -
Doncaster Borough
Council Fit Rovers - 86,704 86,704 -
Rotherham United Youth engagement - NCS
Community Trust delivery service - 47,064 47,064 -
P&P Health Project Pre & post natal health delivery 5,753 - 5,753 -
Premier League - Diversionary programme -
Kickz youth engagement - 100,259 100,259 -
Premier League -
Primary Stars Schools programme delivery - 65,000 65,000 -
Premier League -
Fans Funds Match day activity programme - 37,500 37,500 -
Premier League -
Inspires Targeted youth mentoring - 35,000 35,000 -
NHS Pre & post natal health delivery - 119,583 119,583 -
Other small grants - 61,345 61,345 -
Total 5,753 652,455 658,208 -

Page 27