REGISTERED COMPANY NUMBER: (England and Wales) REGISTERED CHARITY NUMBER: 1122705 **Report of the Trustees and Unaudited Financial Statements** **for the Year Ended 31 May 2025** **BRANDON UNITED FOOTBALL CLUB** ## **BRANDON UNITED FOOTBALL CLUB** ## **Contents of the Financial Statements for tlie year ended 31 May 2025** ||**Page**| |---|---| |**Report of the Trustees**|1| |**Independent Examiner's Report**|2| |**Statement of Financial Activities**|3| |**Balance Sheet**|4| |**Notes to the Financial Statements**|5 to 7| ## **BRANDON UNITED FOOTBALL CLUB** ## **Report of the Trustees** ## **for the year ended 31 May 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 May 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 Deland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objects of the charity are to promote community participation in healthy recreation by providing facilities and coaching for the playing of football. The charity provides opportunities for people of all ages to be coached, developed and to play football. The charity engourages skills development and enjoyment without the pressure of having to achieve with an emphasis on fun. ## **Significant activities** The charity aims to provide or assist in the provision of facilities in the interests of social welfare for the recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life, to promote and protect good health by providing advice on healthy eating and exercise and to advance education and training, in particular but not exclusively to advance physical education and to provide courses in sports coaching. ## **FINANCIAL REVIEW** ## **Financial position** Financially, the prior two years have been challenging due to the Covid lockdowns and restrictions. However, last year the charity has used this opportunity to secure funds for the improvement of the club facilities and has carried out work to this effect. The new facilities oferred to the community should ensure that the charity will see increased public participation wich should grow year on year. The net incoming resources for the year has been a surplus of £1,238 (2024: £549) and the charity will continue to further its aims. ## **Reserves policy** Reserves are needed to sustain operations during periods when there is an unaticipated shortfall in the main income sources. The trustees review the risk of the charity on a regular basis and they ensure that there are sufficient funds readily available to enable to support its ongoing operations. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a Deed of trust. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Organisational structure** The Management Committee consists of not less than 3 or more than 30 Members. The Management Committee may in addition appoint not more than 5 co-opted members but so that no one may be appointed as a co-opted member, if as a result, more than one théd of the members of the Management Committee would be co-opted members. Each appointment of a co-opted member shall be made at meetings of the Management Committee and will commence from a time decided by the Management Committee. The proceedings of the Management Committee shall not be invalidated by any vacancy among its number or by any failure to appoint or any defect in the appointment or qualification of a member. Nobody shall be appointed a member of the Management Committee who is aged eighteen or would if appointed be disqualified under the provisions of the following clause. No person shall be entitled to act as a member of the Management Committee whether on the first or subsequent entry into office until after signing in the ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Registered Company number** (England and Wales) **Registered Charity number** 1122705 **Registered office** 1 Ropner Gardens, Darlington, DL2 1FB ## **Trustees** J Woolnough M Clarke (appointed 01.08.2024) (resigned 31.07.2025) G Johnson (appointed 31.07.2025) D Woolnough (appointed 18.09.2024) ## **Independent Examiner** James R Corby FCA Approved by order of the board of trustees on 24 March 2026 and signed on its behalf by: J Woolnough - Trustee Page 1 ## **Independent Examiner's Report to the Trustees of Brandon United Football Club** ## **Independent examiner's report to the trustees of Brandon United Football Club ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2025. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## **James R Corby FCA** Fellow of The Institute of Chartered Accountant England & Wales Date: 24 March 2026 Page 2 ## **BRANDON UNITED FOOTBALL CLUB** Statement of Financial Activities for the year ended 31 May 2025 |||Unrestricte
d|Restricted|**2025**
**Total**|2024
Total| |---|---|---|---|---|---| ||Notes|funds|fund|**Funds**|funds| |||£|£|**£**|£| |**INCOME AND ENDOWMENTS FROM**
Donations and legacies||100,966|-|**100,966**|128,972| |Investment income|2|18|-|**18**|12| |Total||100,984|-|**100,984**|128,984| |**EXPENDITURE ON**|||||| |**Charitable activities**
Football club||99,746|-|**99,746**|128,435| |**NET INCOME/(EXPENDITURE)**||1,238|-|**1,238**|549| |**RECONCILIATION OF FUNDS**
Total fiinds brought forward||66,029|-|**66,029**|65,480| |**TOTAL FUNDS CARRIED FORWARD**||67,267|-|**67,267**|66,029| The notes form part of these fnancial statements Page 3 ## **BRANDON UNITED FOOTBALL CLUB Balance Sheet** ## **31 May 2025** ||||Unrestricted|Restricted|**2025**|2024| |---|---|---|---|---|---|---| ||||funds|fund|**Funds**|funds| ||Notes||£|£|**£**|£| |**FIXED ASSETS**||||||| |Tangible assets||5|**110,559**|**-**|**110,559**|**110,559**| |**CURRENT ASSETS**||||||| |Cash at bank|||**5,958**|**-**|**5,958**|**9,663**| |**CREDITORS**||||||| |Amounts falling due within one year||6|**(49,250)**|**-**|**(49,250)**|**(50,349)**| |NET CURRENT ASSETS|||**(43,292)**|**-**|**(43,292)**|**(40,686)**| |**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**|||**67,267**|**-**|**67,267**|**66,029**| |**NET ASSETS**|||**67,267**|**-**|**67,267**|**66,029**| |**FUNDS**||||||| |Unrestricted funds||8|||**67,267**|**66,029**| |||||||| |**TOTAL FUNDS**|||||**67,267**|**66,029**| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge then responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair .view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with[the ] requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 24 March 2026 and were signed on its behalf by: J Woolnough - Trustee The notes form part of these financial statements Page 4 ## **BRANDON UNITED FOOTBALL CLUB Notes to the Financial Statements for the year ended 31 May 2025** ## 1 **ACCOUTNING 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 the 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. ## **Income** All income is recognised in theStatement 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. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings the have been allocated to activities on a basis consistent with the use of resources ## **Tangible fixed** assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 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. ## **2 INVESTMENT INCOME** |**INVESTMENT INCOME**||| |---|---|---| ||**2025**|**2024**| ||£|£| |Interest receivable|18|12| ## **3 TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024. ## **4 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
**Total**
**EXPENDITURE ON: Charitable activities**
Football Club
**NET INCOME/(EXPENITURE)**
**RECONCILITAION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
Total
Funds
Fund
Funds
128,972
-
128,972
12
-
12| |---|---| ||**128,984**
**-**
**128,984**| ||(128,435)
-
(128,435)
**549**
**-**
**549**
65,480
-
65,480| ||**66,029**
**-**
**66,029**| ## Page 5 **BRANDON UNITED FOOTBALL CLUB** ## **Notes to the Financial Statements - continued for the year ended 31 May 2025** ## **5 TANGIBLE FIXED ASSETS** |**COST**
As at June 2024 and 31 May 2025
**NET BOOK VALUE**
**At 31 May 2025**
At 31 May 2024
Other loans (see note 7)
Trade creditors
Other creditors
Accrued expenses
**LOANS**
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Other loans
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
Property revaluation
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
Unrestricted funds General fund
**TOTAL FUNDS**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|At 1.6.24
£
(33,971)
100,000|**2025**
**28,314**
**19,936**
**-**
**1,000**|Improvements
to property
110,559| |---|---|---|---| ||||**110,559**| ||||110,559| ||||**2024**
28,314
21,035
-
1,000| |||**49,250**|**50,349**| |||**2025**
**28,314**|**2024**
**28,314**| |||Net
movement
in funds
£
1,238
-|At 31.5.25
£
(32,733)
100,000| ||**66,029**|**1,238**|**67,267**| ||||| ||**66,029**|**1,238**|**67,267**| ||Incoming
resources
£
100,984|Resources
Expended
£
(99,746)|Movement in
Funds
£
1,238| ||**100,984**|**(99,746)**|**1,238**| ## **6 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ## **7 LOANS** ## **8 MOVEMENT IN FUNDS** ## **BRANDON UNITED FOOTBALL CLUB** ## **Notes to the Financial Statements - continued for the year ended 31 May 2025** ## **8 MOVEMENT IN FUNDS - continued** Comparatives for movement in funds |Comparatives for movement in funds|| |---|---| |**Unrestricted funds**
General fund
Property revaluation
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
Unrestricted funds General fund
**TOTAL FUNDS**|At 1.6.23
Net
movement
in funds
At 31.5.24
£
£
£
(34,520)
549
(33,971)
100,000
-
100,000| ||**65,480**
**549**
**66,029**| ||| ||**65,480**
**549**
**66,029**| ||Incoming
resources
Resources
Expended
Movement in
Funds
£
£
£
128,984
(128,435)
549| ||**128,984**
**(128,435)**
**549**| ## **9 RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 May 2025 (2024: £nil) Page 7