2023-03-31-accounts - Whittlesey Junior Football Club

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Objectiv	es and	activ	itie	s	s
				SORP reference
Summary	ofthe purposes		of	Para	1 17	The promotion of community participation	in
the charity as set out		in its				healthy recreation for the benefit of children
governing	document					in North Cambndgeshire by the provision of
						facilities to la football
Summary activities	ofthe main in relation to those			Para 119	1 17and	Normal Trading Activity
purposes	for the public					The provision offootball training and
benefit, in particular,		the				development in the Whittlesey area for boys and
activities, identified	projects or services in the accounts					girls up to the age of18.This includes entering of local football leagues, training facilities and
						also participation in matches and tournaments.
						Other Local activity
						The club also participates in other local events	in
						the area and supports other local fund raising
						activities. The club also has the position of
						school's liaison officer to ensure we are
						integrated into the local community for schools.
Statement	confirming			Para	1 18	The trustees can confirm they are aware ofthe
whether the trustees		have				guidance issued and will use this guidance in its
had regard to the guidance						governance ofthe football club and its activities
issued by	the Chanty
Commission on public
benefit

				SORP	SORP	reference
Policy	on	grant	making	Para	1	38
				Para	1	38

Policy on	social investment	social investment	social investment
including	program		related
investment
						The club operates all of its activities based		on
Contribution		made	by	Para	1 38	j.00%volunteers. Volunteers managing teams and part ofthe executive committee are all CRB
volunteers						checked.
						Each team has a minimum	support structure
						that includes a manager	and an assistant
						manager, all management	team members	are
						qualified to coach football at FA level one
						standard.
						The clubs daily operating	decisions are taken		by
Other						the executive committee	with major items	of
						expenditure referred to the monthly meetings
						and voted on by all members ofthe club.

Summary ofthe main	Para	1 20
achievements ofthe charity,
identifying the difference the
chanty's work has made to
the circumstances of its
beneficianes and any wider
benefits to society as a
whole

ou ma choos	e to include	further st	atements	where relevant about'
				The club has introduced a further 2 teams at
Achievements	against	Para	1 41	U7 level this year, maintaining its objective to introduce new age groups each season,
objectives set
				On average the club had 292 members
				playing and training across 23teams ranging
				from U7 to U16; this was up 18%from last
				year

		Para	1 41	In 2016 Friends ofWhittlesey Junior Football	In 2016 Friends ofWhittlesey Junior Football	In 2016 Friends ofWhittlesey Junior Football	In 2016 Friends ofWhittlesey Junior Football	In 2016 Friends ofWhittlesey Junior Football	In 2016 Friends ofWhittlesey Junior Football
Performance	offundraising			club was established		as	an independent
activities against objectives				fund raining	body raising		money	solely	for
set				the club, The charities		executive		committee
				recommends	planned	pro]ects utilising			this
				fund raising	pool and	is	approved	by its
				members. Fund raising			activities	have now
				ceased.
				A football foundation		grant was received
				(f1080)for	contnbution		towards	new football
				goals
Investment	performance	Para	1 41
against ob]ectives
Other

Financ	iaI review	iaI review	iaI review
Review	ofthe charity's				Para	1 21	The club broke even from its		footballing
financial	position	at	the end				activities with subscnptions	matching			all
ofthe penod							costs associated with football
							Investment in football equipment and				club
							facilities ofE7 9k contnbuted		to the	overall
							loss ofE8 1k
							The bank account funds are		sufficient		for	the
							next year's planned activity	and planned				one
							off expenditures
Statement explaining			the		Para	1 22	Cash at bank is held for future expenditure
policy for holding		reserves					on football pitches and investment			in	the
stating	why they	are	held				facilities
Amount	of reserves		held		Para	1 22
Reasons for holding			zero		Para	1,22
reserves
Details	of fund materially			in	Para	1 24
deficit
Explanation of any					Para	1 23
uncertainties about the							There are currently no other		uncertainties			in
charity	continuing	as a going					the clubs status as a going concern
concern

						Subscriptions remain the	malor contributor	malor contributor	malor contributor	malor contributor
The charity's	pnncipal			Para	1 47	income
sources of funds		(including				Tea hut income remains	the		only source of
any fundraising)						fund raising —contributing		a	net profit of
						E2,8, lnvested F2.5k into	a	new facility.
Investment	policy and			Para	1 46
ob]ectives including			any
social investment		policy
adopted
						Lease of ground from local		business is		due
A description	of the		principal	Para	1 46	to expire, current negotiations for an extension.			are underway
risks facing	the charity
						Loss of individual teams	to	competitor		clubs
						in the region. Lack of support			from the	local
						community for kit donations			and for their
						support of Fnends ofWhittlesey Junior
						Footbali club
						Football kit is donated by	local businesses—
Other						donations are shown as	income and the club
						pays the supplier direct

tructure, governance	and	manag	ement
Description of chanty's
trusts:
Type of governing document:	Para	1 25	Constitution
for example, irust dee(l,
inemoran(3(im and article" ()i
Bssoclatlor) Sic
How is the charity	Para	1 25	Club
constituted7
lol Rxampl( llnllte(l company,
unlncol poI Rl'ed ass()(,latlon,
CIO
Trustee selection methods	Para	1 25	Selected annually	at	AGM —all positions
including details of any			are eligible for annual		re-election
constitutional provisions e g
election to post or name of
any person or body entitled
to appoint one or more
trustees

Policies	and procedures		Para	1 51
adopted	for the induction	and
training	oftrustees

					Management committee compnses of
The chanty's		organisational	Para	1 51	chairman, vice chairman, secretary, treasurer and child welfare officer
structure	and	any wider
network	with	which the			Fnends ofWhittlesey Junior Football club
charity works					were established in 2016to directly support
					the fund raising activities ofthe club Fund
					raising activities have now ceased and
					remaining profits are available for the club to
					invest in facilities
					School liaison officer appointed annually—
Relationship		with any related	Para	1,51	coordinate with all local school on events and support of children entering the club
parties
					Awarded Chartered Community Club status
Other					by Cambridgeshire Football Association

e	s ofthe	charity trus	tees who manage	the charity
	Trustee	name	Office (ifany)	Dates acted if not for whole ear	Name to a	of person (or body) entitled oint trustee if an
1	Graham	Sharman	Chairman

						Chanty	Name		Chanty	No
									Company		No
						0Z
						IDOCI l3	Unrestricted	Restncted income	Endowment			Total this	Total last
						Ce	funds	funds	funds			year	year
							E	E		E		E	E
Fixed assets							F01	F02	F03			F04	F05
Intangible	assets				(Note 16)	B01
Tangible assets					(Note 14)	B02
Hentage assets					(Note 16)	B03
Investments					(Note 17)	B04
				Total fixed assets		B05
Current	assets
Stocks				(Note 18)
Debtors					(Note 19)	B07	13,870					13,870	10,360
Investments					(Note 17.4)	Boe
Cash at bank and			in	hand (Note 24)		B09							27,141
			Total		current assets	B10							37,501
Creditors:		amounts		falling due within
one year		(Note 20)				B11	12,338					12,338	14,224
Net current				assetsl(l/ab/I/t/es)		B12							23,277
Total assets less current babibties						Bie							23,277
Creditors:		amounts		falling due after
one year			(Note		20)	B14
Provisions		for liabilities				B15
Total net assets or babilities						015	15,260					15,260
Funds ofthe Charity
Endowment		funds	(Note		27)	B17
Restncted		income	funds		(Note 27)	Bi5
Unrestncted		funds				B19	15,260					15,260	23,277
Revaluation		reserve				B20
Fair value	reserve					B21
					Total funds	B22							23,277

						Whtttlesey	Junior Football	Club		Chant	Chant	No		1123111	1123111
										Com	an		No
							Annual		accounts for			the		period
														eno	en
						Penod start	date	01/04/2022						date		31/03/2023
								~	~					~	~
~ ~ ~	~
							OZ
							8C4	Unrestricted		Restricted income				Endowment			Prior year
Recommended	categories					by activity			funds	funds				funds		Total funds	funds
															E	f.
Income (Note	3)								F01		F02			F03		F04	F05
Income and endowments					from
Donations and legacies							S01		12,786							12,786	25,354
Chantable activities							S02		44,722							44,722	39,131
Other trading activities							S03		6,652							6,652	5,573
investments							S04
Separate matenal item of		income					S05
Other							S06
Total							S07		64,160							64,160	70,058
Expenditure	(Notes			6)
Expenditure on
Raising funds							S08		4,186							4,186	2,428
Chantable acbvities							S09		67,993							67,993	56,767
Separate matenal expense			item				S10
Other							S11
Total							S12		72,179							72,179	59,195
Net income/(expenditure)						before	tax for
the reporting	period						S13		8,019							8,019	10,863
Tax payable							S14
Net income/(expenditure)						after tax before
investment gains/(losses)							S15		8,019							8,019	10,863
Net gains/(losses)	on
investments							S16
Net income/(expenditure)							S17		8,019							8,019	10,863
Extraordinary	items						S18
Transfers between				funds			S19
Other recognised			gains/(losses):
Gains and losses on revaluation					offixed assets		for the
chanty's own use							S20
Other gains/(losses)							S21
Net movementin		funds					S22		8,019							8,019	10,863
Reconciliati on of
funds:
Total funds brought	forward						S23		23,277							23,277	12414
Total funds carried				forward			S24		15,258							15,258	23,277

							Chanty	Name		Chanty	No
										Company		No
							sOZeOCel3	Unrestncted	Restncted income	Endowment			Total this	Total last
							CO	funds	funds	funds			year	year
								E	E		E			E
Fixed assets								F01	F02	F03			F04	F05
Intangible	assets					(Note 15)	B01
Tangible assets						(Note 14)	B02
Hentage assets						(Note 16)	B03
Investments						(Note 17)
				Total fixed assets			B05
Current	assets
Stocks					(Note 18)
Debtors						(Note 19)	B07	13,870					13,870	10,360
Investments						(Note 17.4)	BOB
Cash at bank and			in	hand (Note 24)			B09							27,141
			Total			current assets	B10							37,501
Creditors:		amounts		falling due within
one year		(Note			20)		B11	12,338					12,338	14,224
Net current				assetsl(l/ab/hbes)			B12							23,277
Total assets less current liabilibes							B19							23,277
Creditors:		amounts		falling due after
one year			(Note			20)	B14
Provisions		for liabilities					B15
Total net assets or habilities							B15	15,260					15,260	23,277
Funds ofthe Charity
Endowment		funds	(Note			27)	B17
Restncted		income	funds			(Note 27)	B18
Unrestncted		funds					B19	15,260					15,260	23,277
Revaluation		reserve					B20
Fair value	reserve						B21
						Total funds	B22							23,277

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Note 3			Income	Income	Income
																			Restricted
																	Unrestricted		income	Endowment
				Analysis		of		income									funds		funds	funds	Total funds		Pncr year
																					E		E
Donations			Donations and		ifts												12,786				12,786		25,354
and legacies.			Gift Aid
			Le acies
			General grants prowded				by		government/other
			chanties
			Membership	subscnptions					and		sponsorships
			which are in	substance		donations
			Donated goods,		facihties		and				services
			Other
																Total	12,786				12,786		25,354
Chantable activities			Membership Other	fees													44,622 100				44,622 100		38,796 335
			Other
																Total	44,722				44,722		39,131
Other trading			Fund raising
activitiesi'
			Tea Hut														6,652				6,652		5,573
			Other
																Total	6,652				6,652		5,573
Income from			Interest income
investments.			Diwdend income
			Rental and leasin income
			Other
																Total
Separate
matenal	item
of income
																Total
Other			Conversion	of endowment					funds				into	income
			Gain on disposal		ofa tangible						fixed asset					held
			for chant 's	own	use
			Gain on disposal		ofa programme								related
			investment
			Royalties from the exploitation								of		intellectual
			pro erty nghts
			Other
																Total
TOTAL INCOME																	64	160			64,	160	70,058
Other information.
All income		m the pnor year was			unrestncted					except for
(please prowde description				and	amounts)
Where any endowment fund				is converted				into			income				in the
reportmg		penod, please give the			reason		for the conversion
Where any endowment fund				is converted				mto			mcome				in the
pnor penod, please give the				reason for		the			conversion
Within the		income items above the following								items are
matenal. (please disclose the nature, amount										and			any		pnor
year amounts)
This year		Where sums onginally			denominated							in foreign
currency	have		been included	m	income,		explam					the basis				on
which those sums have been translated							into			sterhng				(orthe
currency	in which the accounts				are drawn				up)
Last year		Where sums onginally			denominated							m foreign
currency	have		been mcluded	in	mcome,		explain					the basis				on
which those sums have been translated							into			sterling				(or the
currency	m which the accounts				are drawn				up)
		CC17a (Excel)

Note 4			A	nalysis of receipts of	government grant	s
								This year
						Description		F
Government		grant	1
Government		grant	2
Government		grant	3
Other
							Total
								Last year
						Description		E
Government		grant	1
Government		grant	2
Government		grant	3
Other
							Total
					This year		Lastyear
Please provide details				ofany
unfulfilled	conditions and other
contingencies		attaching		to grants
that have been recognised in income.
					This year		Last year
Please give details			ofother forms of
government		assistance		from which
the charity	has directly			benefited.

Note 6	Donated goods, facili	ties and services
			This year f		Last year f
Seconded staff
Use of property
Other
		This year		Last year
Please provide details	ofthe
accounting policy for	the recognition
and valuation of donated goods,
facilities and services.
Please provide details	of any
unfulfilled conditions	and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of	other forms of
other donated goods and services not
recognised in the accounts, eg
contribution of unpaid	volunteers.

							~		~			r
Note 6	Expenditure
														This year					Last	year
												Restricted						Restricted
								Unrestricted					Income		Endowment		unrestricted	Income		Endowment
Analysis									funds				funds		funds	Torsi funds	funds	funds		funds	Total funds
Ex endlture on raisin	funds
Incurred seeking donations
Incurred seeking legacies
Incurred seelung grants
Operating membership schemes				and	social
lottenes
Staging fundraising events										405						405
Fudreislng agents
Opershng chanly shops
Operebng a trading company			undertaking
non-chantable tradin acbnn
Adverhsing, markeUng, direct			mail	snd
publtctty
Start up costs incurred In	generaUng				new
source offuture income
Database development costs
Other trading achvitles										3,781						3,781	2,428				2,428
Investment management	costs
Porlfogo management costs
Cost ofobteming investment			advice
Investment edministrekon	costs
Integeclual property kcencing			costs
Rent cogechon, properly	repairs and
maintenance charges
Total expenditure on raising funds										4,186						4,186	2,428				2,428
Expenditure on charitable		activities
Pitch Maintenance										13,503						13,503	12,381				12,361
Pitches and Training										7,560						7,560	5,540				5,540
Equipment for services										5,645						5,645	8,445				6,445
Kit end football equipment										25,935						25,935	17,285				17,285
Referee fees										3,450						3,450	4,324				4,324
Affglahon fees										3,617						3,617	2,718				2,718
Other										8,283						8,283	8,094				8,094
Total expenditure on chantable				actwitles						67,993						67,993	56,767				56,767
Se arete matenal Item	of	ex ense
Total
Other
Total other expenditure
TOTAL EXPENDITURE										72,179						72,179	69,196				69,196
Other Information
Analysis ofexpenditure	on		charitable			actlwtles
														This	ear				Last	ear
Activity or programme								Activities undertaken d I				Grant funding of c ties			Sllpport Costs	Totslthls year	Activities undertaken dlrectl	orant funding of es		Support Costs	Total last year
Actlvl I
Actlvl 2
t3ther
Total
This year Where sums originally				denominated				In	foreign		currency
have been Included ln expenditure,				explain			the	basis on which					those
sums have been translated		into stergng (or					the	currency			In	which		the
accounts are drawn up)

				Last year
			Description	E
Extraordinary	item	1
Extraordinary	item	2
Extraordinary	item	3
Extraordinary	item	4

				Amount	rece(ved	Amount	paid out	Balance held at period end	Balance held at period end
Description/name	of	party	Related
			party (Yes	This year	Last year	This year	Last year	This year	Last year
			or No)

Description/name	of	party		Balance held at period end	Balance held at period end
				This year	Last year
			Total

	Raising funds	Activity	1	Activity 2	Activity 3	Grand total	Basis ofallocation
Support cost
examples)							(Describe method)
Governance
Other
Total

Last year
Support cost	Raising funds	Activity	1	Activity 2	Activity 3	Grand total	Basis ofallocation
examples	E	E			E		(Describe method)
Governance
Other
Total

was paid p	lease ent	er '0'in the appropriate	box(es).
						This year	Last year
						E	E
Independent	examiner"s fees
Assurance	services	other than independent	examination
Tax advisory fees
Other fees	(for example: financial advice, consultancy,			accountancy	services) paid
to the independent		examiner

Note 16 Intangible assets	Note 16 Intangible assets	Note 16 Intangible assets	Note 16 Intangible assets	Note 16 Intangible assets	Note 16 Intangible assets	Note 16 Intangible assets
Please complete Ihb note	ffthe		chart(y has sny					/nlangib/e			esse(s
16 1 Cost or valuation
Research			6	Paten( ~ and						Other			Total
development				trademarks
At beginning of the
Additions
Dispose/s
Revaluations
Transfers '
At end ofthe year
162 Amorttsstlon and 1mpetrments
"Bas/s SLor RB					SL or RB					SL or RB		SLor RB		Straight Une
														/'	SL')or
														Reducing
														Balance
"Rate															1 RB )
At beginning ofthe
D/spose/s
Amo(I/sation
Impairment
Transfers'
At end of year
163 Net book value
Net book value at the
beginning ofthe year
Net book value et the
end ofthe year
164Accountfng potioy
Please disclose the accounffng			policy		lor	lnlang(ble				fixed sssets including
Reasons for choosing
amor(leaf(on reise
poffcles for the recognltlon		o/ any
capital development
166(mpslrment
This year
Please provide e description		o/	Ihe even(s			end
circumstances (he/ led to		tha recognfflon				or
ravemal ofan impairment		loss
Lastyear
Please provide a descrlpUon ol			the events			snd
circumstances Ihet led lo		Ihe recogn(Uon				or
revemal ofen Impairment		loss
166 Revaluation
Ifen accounting poffoy a/reve(us(Ion				ls adopted,					please provide
											Th/s year				Lastyear
the effecffve date offhe revaluef (on
I he name ofindependent	valuer,		Ifappgcsble
the methods eppffed
Ihe cenylng amount Iha(		would	have		been
recognised hed Ihe essefs		been	csrrted under
tha cost madel
167 Other disclosures
pj Ifyour Intangible asset was			scqutrsd			by	way
ofgrant, provide value on		lnff/af	recognfgon				and
carrying amoun( ot lhe asset
ffij Deleffs ofthe canying amounts					ofany
Intangible essars to whtch		lhe chedty			has
reslrlcied Ul(e or that are pledged as				securtly for
Uebfgties
/gg Please prov(de tha amount			ofcongsctuel
commhments for lha acquisition			ofIntangible
assets
/ivj S(s(e (he amount ofresearch and
developmenl expenditure		recognised			as
expendliure In the year
(vj P/esse de/sf the headings			In the		SOFA		in
which a charge for smart(set(on			ol fn(anglble
assets Is Included
(vlj For any mater(sf Intangible			esse/s, p/esse
prov(de a descdpgon, ffs carrying amount						end
sny remsfnlng amor(iaaf(on		period
' The 'Irsnsfem'row is /or movemenls be(ween Used easel cslegones '*Please lnibcele Ihe me(bod ofdepreclslion by deiebng Ihe melhod nol													applicable	(SL	slrslght	line, RS	reducing
balance) Also p/ease lndicele fhe			rale	ofdepredsuon						for straight fne		whsl ls Ihe		enbclpeled Iie		ofIhe asset (in
years), for reduong balance		whet is Ihe			percenlege				annual deducgon

18.1 Please state the carrying am activities.	ount ofsto	ck and w	ork in p	rogress anal	ysed betwee	n
		Stock		Donated	goods
						Work in
	For	For	resale	For	For resale	progress
	distnbution			distribution
Charitable activities:
Opening
Added m period
Expensed in period
Impaired
Closing
Other trading activities:
Opening
Added m period
Expensed in period
Impaired
Closmg
Other:
Opemng
Added in period
Expensed in period
Impaired
Closing
Total this year
Total previous year
			This	ear	Last	ear
18.2 Please specify the carrying	amount of
any stocks pledged as security for liabilities

	This year	Last year
	13,870 0	10,360.0
Total	13,870.0	10,360 0

ed in	debtor	s abov	e)
	This	year	Last	year
				F
Total

Please c	omplet	e this not'eif the ch	arity has	deferred
					This year	Last	year
Please explain		the reasons why income is
deferred.
Movementin deferredincome account						This year	Last year
Balance	at the	start ofthe reporting	period
Amounts	added	in current period
Amounts	released to income from		previous	periods
Balance	at the	end ofthe reporting	period

possibility	oftheir e	xistence	is remote
This year
Descnption of item		including	its legal nature.		Estimate offinancial effect
Please	descnbe any secunty provided			in
	connection	to the	liability.
Last year
Descnption of item		including	its legal nature		Estimate offinancial effect
Please	descnbe any secunty provided			in
	connection	to the	liability.

This	year	Last	year
	13,728		27,141

Note 25 Fair value ofassets	and liabilities
		This year	Last year
25.1 Please provide details ofthe chanty's
exposure to credit nsk (the risk of incurnng
a loss due to a debtor not paying what	is
owed), liquidity risk (the nsk of not being
able to meet short term financial demands)
and market nsk (the risk that the value	of
an investment will fall due to changes	in
the market) arising from financial
instruments to which the chanty is
exposed at the end ofthe reporting period
and explain how the charity manages	those
risks.
25.2 Please give details ofthe amount	of
change in the fair value of basic financial
instruments (debtors, creditors,
investments (see section 11,FRS 102
SORP)) measured at fair value through	the
SoFA that is attnbutabie to changes in
credit nsk.

Key: funds	PE-p	ermanent endo	wment funds; EE	- exp	endable endowment funds; R - restri	cted income	funds, inclu	ding special tru	sts, ofthe c	harity; and U -	unrestricte
						Fund					Fund
			Type PE, EE Ror UR*		Purpose and Restrictions	balances brought forward	income	Expenditure	Transfers	Gains and losses	balances carried forward
Fund	names					E	E			E	E
Other	funds	(balancing
figure)			Nla	Nia
					Total Funds as per balance sheet

27.3 Transfers b	27.3 Transfers b	etween	funds
This year
			Reason for transfer and where endowment	ts converted	to income,	Amount
			legal power for its conversion
Between	unrestncted	and
restncted	funds
Between	endowment	and
restncted	funds
Between	endowment	and
unrestncted funds
Last year
			Reason for transfer and where endowment	is converted	to income,	Amount
			legal power for its conversion
Between	unrestncted	and
restncted	funds
Between	endowment	and
restncted	funds
Between	endowment	and
unrestncted funds
27.4 Designated		funds
This year
Planned	use		Purpose ofthe designation			Amount
Last year
Planned	use		Purpose ofthe designation			Amount