**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:
- To promote 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, 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
- To advance the education of children and young people through such means as the Trustees think fit in accordance with the law of charity.
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:
- Increase our health and wellbeing offer to affect change across Doncaster
- Develop comprehensive brand awareness that underpins every communication
- Support work on social inclusion enabling more people to access provision
- Ensure everything we do is underpinned by being inclusive
- Grow the reach and impact of our education offer
- Develop fundraising income to allow us to expand over-subscribed services
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**
- Be at the heart of the community.
- Be fully inclusive and accessible.
- Operate with excellence, passion and commitment.
- Be respectful, reliable and trusted.
- Act with professionalism and integrity.
- Promote equality, diversity and inclusion.
- Be flexible to the changing needs of the Doncaster Borough.
## **Strategic Objectives**
- To make a positive difference in Doncaster through delivery of existing & new programmes
- Improve physical and mental health for people of all ages, support, inspire & educate children and young people, helping them to reach their full potential
- Develop our reach into communities and ensure equitable access to our activities and programmes
- Establish the Foundation as a pivotal and leading charity, a third sector leader and anchor organisation within the borough
- Promote civic pride
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:
- 1,927 children accessed our secondary school support.
- 16,977 attendances by adults completed on our Fit Rovers programme.
- 4,053 pupils engaged with our schools provision
- 3,401 attendances across our refugee provision
## **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:
- 100% pass rate across all main qualifications
- 96.8% retention of learners
- 100% of students rated the college good or better
## **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 obligations of the Trustees under charity and company law.
- The main documents which set out the operational framework for the organisation including the Memorandum and Articles of Association.
- Recent copies of minutes of meetings
- The business plan and recent financial performance of the organisation.
- Future plans and objectives
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:
- an annual review of the risks the charity may face.
- the establishment of systems and procedures to mitigate those risks identified.
- the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.
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.
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## **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
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
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:
- there is no relevant audit information of which the charitable company's auditors are unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
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:
- give a true and fair view of the state of the charitable company's affairs as at 31 August 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **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:
- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Trustees has been prepared in accordance with applicable legal requirements.
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:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.
## **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:
- Enquiring of and obtaining written representation from management in relation to known or suspected instances of non-compliance with laws and regulations and fraud;
- Evaluation of management's controls designed to prevent and detect irregularities;
- Identifying and, where relevant, testing journal entries posted by senior management or with unusual combinations;
- Assessing and evaluating the business rationale of significant transactions outside the normal course of business; - Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
- Incorporating elements of unpredictability into the nature, timing and/or extent of audit procedures performed.
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
Page 17
**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...
Page 19
**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...
Page 21
**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...
Page 23
**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...
Page 25
**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...
Page 26
**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