Our Ref: EH/AA/R.54
Swallow House CHARTERED ACCOUNTANTS Parsons Road REGISTERED AUDITORS Washington Established 1926 Tyne and Wear NE37 1EZ Telephone: (0191) 416 4820 Fax No.: (0191) 417 9851 info@mitchellsca.co.uk
19[th] December 2025
Strictly Private and Confidential For The Attention of Miss S Coxon
By email
Dear Sara,
Rutherford Association Football Club
Please find enclosed company accounts for the year ended 31[st] March 2025. Could you please arrange to be signed where indicated. Original copies will be returned to you as soon as possible.
Also enclosed is the Corporation Tax Return CT600 relating to the accounts. Could you please sign the form on the back page, where indicated. You will note from the form that no Corporation tax is payable by the company (subject to HM Revenue & Customs agreement).
If you have any queries on the enclosed, do not hesitate to give us a call.
Yours sincerely Mitchells
Enc
Partners – David R.Gair ACA. Jason Cheesman FCA. Elliott A. Hails ACA
Authorised by the Institute of Chartered Accountants in England and Wales for a range of investment business activities Mitchells Chartered Accountants is a trading name of Mitchells Limited. Company Registration Number: 01922340
COMPANY REGISTRATION NUMBER: 06506016 CHARITY REGISTRATION NUMBER: 1125613
Rutherford Association Football Club Company Limited by Guarantee Unaudited Financial Statements 31 March 2025
MITCHELLS LIMITED
Chartered accountants Swallow House Parsons Road Washington Tyne & Wear NE37 1EZ
Rutherford Association Football Club
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 6 |
| Statement of financial activities (including income and | |
| expenditure account) | 8 |
| Statement of financial position | 9 |
| Statement of cash flows | 11 |
| Notes to the financial statements | 12 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 23 |
| Notes to the detailed statement of financial activities | 24 |
Rutherford Association Football Club
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
Registered charity name Rutherford Association Football Club Charity registration number 1125613 Company registration number 06506016 Principal office and registered Farnacres office Coach Road Lobley Hill Gateshead Tyne and Wear NE11 0HH
The trustees
Independent examiner
Mrs K McCue (Appointed 9 October 2024) Mr J Cairnes (Resigned 14 May 2024) Ms K McQueen-Williams Mr N Winchester Mr I Wildgoose Mr I Robinson Mr S Porter Mr D Bryce Miss K.A. Coxon (Appointed 9 October 2024) Mr R.S. Vincent (Appointed 9 October 2024) Mitchells Limited Swallow House Parsons Road Washington Tyne & Wear NE37 1EZ
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.
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Rutherford Association Football Club
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Structure, governance and management (continued)
Recruitment and appointment of new trustees
The directors of the company are also charity trustees and are known as the management executive. All members of the management executive give their time voluntarily and receive no benefits from the charity. Trustee appointments are ratified at the charity's annual general meeting.
The ethos of the club - to give every person the opportunity - is key to the charity's decision making in this field and the charity looks to ensure representation of all groups. To ensure this broad mix of representation continues individuals are approached to offer themselves for election to the management executive.
Policies and Procedures for the Induction and Training of New Trustees Most new trustees are already familiar with the practical work of the charity. All trustees receive training regarding the running of the organisation to ensure such familiarisation and the context to which the charity works. Trustees continue to receive input from the Gateshead Voluntary Organisations Council (GVOC) regarding management executive obligations, the operational framework with which the charity operates, resourcing, finance and future plans and objectives.
Organisational structure
The charity is governed by an executive management committee of up to nine Trustees who oversee the running of the organisation and receive regular reports from the management structure. The day-to-day running of the facility is left in the hands of the Club Secretary (responsible for all football matters) and the Clubhouse Manager (responsible for the running of the new clubhouse facility).
As the charity progresses, full and part-time workers have been employed to ensure a professional outlook, though the majority of those involved in the running of the club are volunteers. In total the organisation had eight employees, most of them part-time apart from the Clubhouse Manager who works 40 hours per week. Rutherford AFC employs the groundsman and funds his wage and this year included the wage of the Awards For All project worker. Our trading arm supports the charity by employing and paying the wages of the other six staff members.
Objectives and activities
Purpose and aims
The charity's purposes as set out in the objects contained in the company's memorandum of association are:
"The promotion of community participation in healthy recreation for the benefit of those, primarily but not limited to, living within Gateshead and surrounding areas, by the provision of facilities for the playing of football and other sports and related activies; and To educate and raise awareness of people living primarily but not limited to Gateshead and surrounding areas, regarding health and fitness designed to improve conditions of life"
The charity's objectives include the provision of association football and other social and recreational activities for its members. Rutherford AFC is particularly proud of its 'all-inclusive' policy which sets it differently to other clubs in the area.
Ensuring our work delivers our aims
We review our aims, objectives and activities each year. This review looks at what we have achieved and
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the outcomes of our work in the previous 12 months (April 2024 to March 2025). The Trustees meet regularly and receive reports from the Operations and Clubhouse Managers at each meeting.
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Rutherford Association Football Club
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Objectives and activities (continued)
The focus of our work
The Rutherford Association Football club (the charity) focus is to promote personal, wellbeing and social development by providing an inclusive environment through the platform of Football. We do this by having a very clear ethos that everyone is welcome to participate in our activities. Regardless of age, gender, ability, disability or religious beliefs.
The development of the charities beneficiaries is the key to our growth and success as we heavily rely on volunteers to support our work. We have longstanding volunteers who now support our strategic vision and members of our board of trustees. We support volunteers by offering opportunities to participate in sporting activities, gaining new skills and support on gaining qualifications that will support their personal development.
We see football as the vehicle for this individual development and our succession planning is in having the youth of today as our peers for the future. With the introduction of further sports and holiday hunger activities through school holidays we aim to extend this view and give further opportunities for the community to get involved within a sport.
The charity has a long-standing football academy which encompasses coaching across a wide variety of age groups. Our core objectives remains the provision of football opportunities for all with grassroots and recreational teams at all levels. This starts with our "Soccer Tots" sessions for 4 and 5 year olds, which have seen a steady growth in numbers of attendees. In addition to that we have boys and girls teams from the ages of 7 through to under 23's, a senior section that includes two senior men's teams, an over 40's team and a senior women's team. The senior teams complete the playing pathway and provide players with the ability to progress to a new level and a route into senior football which keeps them involved with the club.
We support other "none football" community groups which includes keep fit classes, local Brownies, Rainbow group, coffee mornings, book swap club, ramblers association. Our holiday hunger provision in partnership with Gateshead Council and DFE has seen over 100 families that are eligible for free school meals access fun, engaging and safe activities as well as providing the children with a balanced lunch and fruit to take home with them.
The charity provides the vehicle for all interested parties to either play or become involved. What is the key to our aims is the promotion of players from the youth system into the senior teams. It has been clear for several years that many youth players are lost to the game when they reach adult age as other junior clubs have no exit policy for these players. Our objectives remain to promote these players into the senior squads, thus reducing the number of young players leaving the sport.
As well as extending playing opportunities the charity continues to develop its own bank of volunteers, with all coaches and administrative volunteer roles as the club filled as a result of developing our beneficiaries. In addition we have links with local colleges and Universities and we now have a number of students on volunteer placements in areas such as coaching, sports therapy, etc. This is an ongoing programme and features new volunteers every year.
Our junior membership continues to increase year on year seeing several teams at most mini soccer age groups. All of our activities have the common aim of encouraging people of all ages, sex, race and creed to engage in sporting activities of all kinds to improve their quality of life.
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Rutherford Association Football Club
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Objectives and activities (continued)
Public benefit
The charity has an 'open door' policy. Irrespective of age or ability any person who wishes to participate in our activities can have access to the facility. The club is accessible to all, with all coaches and volunteers fully qualified in their appropriate field.
The charity is the only club in the Borough of Gateshead to give football opportunities to boys, girls, men and women. The third-generation floodlit training facility has been recognised to ensure that maximum usage continues involving club training and community bookings. We now have several community bookings throughout the year who 'block book' the court, thus providing members of the community outside the club to participate in association football. As a result income generation has signicantly increased.
Achievements and performance
Achievements and performance
The charity measures it's achievements not only by the number of our beneficiaries. But the life changes we see in them. This year we developed an inclusive "footability" community session which gives those with a SEN or disability a platform to play football. As a result we have created two disability affiliated junior football teams which will compete. Typically children with a SEN or disability are unable to participate in competitive football. However, due to our ethos the families feel welcomed and part of our "family". This project has also promoted young adults with a disability to express an interest in coaching and supporting our project.
As it did for other charities Covid-19 played a damaging factor to our growth and strategic plans. However, the charity supported our community with food packages for those most in need such as nursing homes. We did average welfare check ins via social platforms to our beneficiaries and supported those who were deemed as vulnerable and attending school or alternative provisions with a safe space to do PE on our training facility.
Financial review
Principal funding sources
Grant applications are a key area of funding for the organisation. However, the charity are now accepting personal donations and gift aid donation to support our work. The major source of income however is the business arm of the Charity, Farnacres Ltd, which continues to grow and support the key objectives of the Charity.
Reserves policy
The Trustees are to maintain a policy of retaining sufficient reserves to cover any contingency purposes. Generally reserves will be around the figure of running costs for three months. Reserves are needed to meet the working capital requirements of the charity and the management committee are confident that they can ensure the continuation of the current activities of the charity in the event of a drop in funding. The charity has identified a number of potential funding sources to assist with the building up of reserves. These sources are being targeted this year in conjuction with a strategy of building reserves through planned operating surpluses.
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Rutherford Association Football Club
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 19 December 2025 and signed on behalf of the board of trustees by:
Miss Sara Coxon (Dec 19, 2025 15:55:09 GMT)
Mr I Robinson Trustee
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Rutherford Association Football Club
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Rutherford Association Football Club
Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of Rutherford Association Football Club ('the charity') for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
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the financial statements do not accord with those records; or
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the financial statements 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
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the financial statements 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).
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Rutherford Association Football Club
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Rutherford Association
Football Club (continued)
Year ended 31 March 2025
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.
E.Hails
E.Hails (Dec 19, 2025 16:46:13 GMT)
Mitchells Limited Independent Examiner
Swallow House Parsons Road Washington Tyne & Wear NE37 1EZ
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Rutherford Association Football Club
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 237,622 | – | 237,622 | 109,863 |
| Charitable activities | 6 | – | 35,139 | 35,139 | 12,220 |
| Other trading activities | 7 | 67,659 | – | 67,659 | 22,856 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total income | 305,281 | 35,139 | 340,420 | 144,939 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Expenditure | |||||
| Expenditure on charitable activities | 8,9 | 303,752 | – | 303,752 | 156,303 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 303,752 | – | 303,752 | 156,303 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net income/(expenditure) and net | |||||
| movement in funds | 1,529 | 35,139 | 36,668 | (11,364) | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 116,397 | 545,263 | 661,660 | 673,024 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 117,926 | 580,402 | 698,328 | 661,660 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 12 to 21 form part of these financial statements.
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Rutherford Association Football Club
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 14 | 534,000 | 557,136 | ||
| Investments | 15 | 100 | 100 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| 534,100 | 557,236 | ||||
| Current assets | |||||
| Debtors | 16 | 71,548 | 47,952 | ||
| Cash at bank and in hand | 94,880 | 58,672 | |||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| 166,428 | 106,624 | ||||
| Creditors: amounts falling due | |||||
| within one year | 17 | 2,200 | 2,200 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| Net current assets | 164,228 | 104,424 | |||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| Total assets less current liabilities | 698,328 | 661,660 | |||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| Net assets | 698,328 | 661,660 | |||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||||
| Funds of the charity | |||||
| Restricted funds | 580,402 | 545,263 | |||
| Unrestricted funds | 117,926 | 116,397 | |||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| Total charity funds | 18 | 698,328 | 661,660 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The statement of financial position continues on the following page.
The notes on pages 12 to 21 form part of these financial statements.
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Rutherford Association Football Club
Company Limited by Guarantee
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of trustees and authorised for issue on 19 December 2025, and are signed on behalf of the board by:
Miss Sara Coxon (Dec 19, 2025 15:55:09 GMT)
Mr I Robinson Trustee
The notes on pages 12 to 21 form part of these financial statements.
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Rutherford Association Football Club
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cash flows from operating activities | ||
| Net income/(expenditure) | 36,668 | (11,364) |
| Adjustments for: | ||
| Depreciation of tangible fixed assets | 23,136 | 25,447 |
| Changes in: | ||
| Trade and other debtors | (23,596) | (3,083) |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Cash generated from operations | 36,208 | 11,000 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Net cash from operating activities | 36,208 | 11,000 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Cash flows from investing activities | ||
| Purchase of tangible assets | – | (1,020) |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Net cash used in investing activities | – | (1,020) |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Net increase in cash and cash equivalents | 36,208 | 9,980 |
| Cash and cash equivalents at beginning of year | 58,672 | 48,692 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Cash and cash equivalents at end of year | 94,880 | 58,672 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
The notes on pages 12 to 21 form part of these financial statements.
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Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Farnacres, Coach Road, Lobley Hill, Gateshead, Tyne and Wear, NE11 0HH.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
Future plans
Our facility to continue to be a social inclusion hub for the local community to attend.
To develop further community projects to capture the interest of our community such as dog friendly actvities, elderly and veteran projects.
Continue to develop our members as footballers and or coaches but, also guide them to develop as people to support their community.
To continue the development of all volunteers through continued qualifications such as FA badges, safeguarding training, Health & Safety, Food Hygiene.
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Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
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Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold property - 20% on cost and 2% on cost Plant and machinery - 20% on cost
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Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value taken through income or expenditure. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value taken through income or expenditure. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
- 15 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Impairment of fixed assets (continued)
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
- 16 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
4. Limited by guarantee
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £1.
5. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Donations | 14,552 | 14,552 | 6,562 | 6,562 |
| Gift aid | 27,772 | 27,772 | 14,792 | 14,792 |
| Subscriptions | ||||
| Subscriptions | 195,298 | 195,298 | 88,509 | 88,509 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 237,622 | 237,622 | 109,863 | 109,863 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
6. Charitable activities
| Restricted | Total Funds | Restricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Grants | 35,139 | 35,139 | 12,220 | 12,220 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
7. Other trading activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Sponsorship and fundraising | 46,876 | 46,876 | 20,997 | 20,997 |
| Sale of kit | 3,000 | 3,000 | 894 | 894 |
| Fines | 703 | 703 | 65 | 65 |
| Facility hire | 387 | 387 | 380 | 380 |
| Refunds received | 16,693 | 16,693 | 520 | 520 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 67,659 | 67,659 | 22,856 | 22,856 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
8. Expenditure on charitable activities by fund type
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Staff costs | 44,288 | 44,288 | 24,815 | 24,815 |
| Football and other activity costs | 165,128 | 165,128 | 64,500 | 64,500 |
| Premises costs | 94,336 | 94,336 | 66,988 | 66,988 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 303,752 | 303,752 | 156,303 | 156,303 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
- 17 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
9. Expenditure on charitable activities by activity type
| Activities | |||
|---|---|---|---|
| undertaken | Total funds | Total fund | |
| directly | 2025 | 2024 | |
| £ | £ | £ | |
| Staff costs | 44,288 | 44,288 | 24,815 |
| Football and other activity costs | 165,128 | 165,128 | 64,500 |
| Premises costs | 94,336 | 94,336 | 66,988 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 303,752 | 303,752 | 156,303 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
| 10. | Net income/(expenditure) | ||
|---|---|---|---|
| Net income/(expenditure) is stated after charging/(crediting): | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Depreciation of tangible fixed assets | 23,136 | 25,447 | |
| Operating lease rentals | 29,648 | 7,038 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 11. | Independent examination fees | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fees payable to the independent examiner for: | |||
| Independent examination of the financial statements | 1,200 | 1,200 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 12. | Staff costs | ||
| The total staff costs and employee benefits for the reporting period are analysed as | follows: | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Wages and salaries | 44,288 | 24,815 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
| The average head count of employees during the year was 2 (2024: 2). The average | The average head count of employees during the year was 2 (2024: 2). The average | number of full- |
|---|---|---|
| time equivalent employees during the year is analysed as follows: | ||
| 2025 | 2024 | |
| No. | No. | |
| Number of staff - type 1 | 2 ৶৶৶৶ |
2 ৶৶৶৶ |
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
13. Trustee remuneration and expenses
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
- 18 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
14. Tangible fixed assets
| Freehold | Plant and | |||
|---|---|---|---|---|
| property | machinery | Total | ||
| £ | £ | £ | ||
| Cost | ||||
| At 1 April 2024 and 31 March 2025 | 1,275,841 | 46,825 | 1,322,666 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| Depreciation | ||||
| At 1 April 2024 | 720,142 | 45,388 | 765,530 | |
| Charge for the year | 22,951 | 185 | 23,136 | |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ||
| At 31 March 2025 | 743,093 | 45,573 | 788,666 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| Carrying amount | ||||
| At 31 March 2025 | 532,748 | 1,252 | 534,000 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| At 31 March 2024 | 555,699 | 1,437 | 557,136 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| 15. | Investments | |||
| Shares in | ||||
| group | ||||
| undertakings | ||||
| £ | ||||
| Cost or valuation | ||||
| At 1 April 2024 and 31 March 2025 | 100 | |||
| ৶৶৶৶ | ||||
| Impairment | ||||
| At 1 April 2024 and 31 March 2025 | – | |||
| ৶৶৶৶ | ||||
| Carrying amount | ||||
| At 31 March 2025 | 100 | |||
| ৶৶৶৶ | ||||
| At 31 March 2024 | 100 | |||
| ৶৶৶৶ | ||||
| All investments shown above are held at valuation. | ||||
| 16. | Debtors | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Amounts owed by group undertakings | 69,825 | 46,229 | ||
| Prepayments and accrued income | 267 | 267 | ||
| Other debtors | 1,456 | 1,456 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| 71,548 | 47,952 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
- 19 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
17. Creditors: amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 2,200 | 2,200 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
18. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | ||||
| At | 31 | March 202 | ||
| 1 April 2024 | Income | Expenditure | 5 | |
| £ | £ | £ | £ | |
| General fund | 116,397 | 305,281 | (303,752) | 117,926 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| At | ||||
| At | 31 | March 202 | ||
| 1 April 2023 | Income | Expenditure | 4 | |
| £ | £ | £ | £ | |
| General fund | 139,981 | 132,719 | (156,303) | 116,397 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Restricted funds | ||||
| At | ||||
| At | 31 | March 202 | ||
| 1 April 2024 | Income | Expenditure | 5 | |
| £ | £ | £ | £ | |
| Football Foundation Capital Fund | 541,683 | 35,139 | – | 576,822 |
| National Lottery Community Fund- | ||||
| Helping Vulnerable People | 3,580 | – | – | 3,580 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 545,263 | 35,139 | – | 580,402 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| At | ||||
| At | 31 | March 202 | ||
| 1 April 2023 | Income | Expenditure | 4 | |
| £ | £ | £ | £ | |
| Football Foundation Capital Fund | 529,463 | 12,220 | – | 541,683 |
| National Lottery Community Fund- | ||||
| Helping Vulnerable People | 3,580 | – | – | 3,580 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 533,043 | 12,220 | – | 545,263 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
- 20 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
19. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2025 | ||
| £ | £ | £ | ||
| Tangible fixed assets | – | 534,000 | 534,000 | |
| Investments | 100 | – | 100 | |
| Current assets | 120,026 | 46,402 | 166,428 | |
| Creditors less than 1 year | (2,200) | – | (2,200) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net assets | 117,926 | 580,402 | 698,328 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Tangible fixed assets | 15,658 | 541,683 | 557,341 | |
| Investments | 100 | – | 100 | |
| Current assets | 103,043 | 3,580 | 106,623 | |
| Creditors less than 1 year | (2,200) | – | (2,200) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net assets | 116,601 | 545,263 | 661,864 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 20. | Analysis of changes in net debt | |||
| At | ||||
| At 1 Apr 2024 | Cash flows | 31 Mar 2025 | ||
| £ | £ | £ | ||
| Cash at bank and in hand | 58,672 | 36,208 | 94,880 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
- 21 -
Rutherford Association Football Club
Company Limited by Guarantee
Management Information Year ended 31 March 2025
The following pages do not form part of the financial statements.
- 22 -
Rutherford Association Football Club
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 14,552 | 6,562 |
| Gift aid | 27,772 | 14,792 |
| Subscriptions | 195,298 | 88,509 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 237,622 | 109,863 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Charitable activities | ||
| Grants | 35,139 | 12,220 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Other trading activities | ||
| Sponsorship and fundraising | 46,876 | 20,997 |
| Sale of kit | 3,000 | 894 |
| Fines | 703 | 65 |
| Facility hire | 387 | 380 |
| Refunds received | 16,693 | 520 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 67,659 | 22,856 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total income | 340,420 | 144,939 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total expenditure | 303,752 | 156,303 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net income/(expenditure) | 36,668 | (11,364) |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
- 23 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Staff costs | ||
| Activities undertaken directly | ||
| Wages and salaries | 44,288 | 24,815 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Football and other activity costs | ||
| Activities undertaken directly | ||
| Equipment costs | 66,903 | 24,453 |
| Events and activities | 4,593 | 100 |
| Tournament costs | 29,752 | 7,181 |
| Training facility | 6,702 | 3,288 |
| Fines | 6,228 | 2,616 |
| League fees | 14,725 | 5,343 |
| Training and coaching | 36,225 | 21,519 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 165,128 | 64,500 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Premises costs | ||
| Activities undertaken directly | ||
| Depreciation | 23,136 | 25,446 |
| Rent and rates | 3,668 | 1,828 |
| Insurance | 4,864 | 2,224 |
| Bank charges | (104) | (143) |
| Accountancy charges | 1,200 | 1,200 |
| Light and heat | 29,157 | 15,145 |
| Telephone, printing & postage | 19,644 | 14,710 |
| Property repairs | 7,376 | 4,475 |
| Sundries | 5,395 | 2,103 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 94,336 | 66,988 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | 303,752 ৶৶৶৶৶৶৶৶৶ |
156,303 ৶৶৶৶৶৶৶৶৶ |
- 24 -
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r n 9 . / 0 1 ) 2 z = 1 6 5 % 5 ' ( % . 8 o p q ' ; ' / 0 + 5 . )
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³ L M N O ´ µ ¶ Y W L L W U M N R · V L M N ¸ ¹ [ W X W L V Q X
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6 1 + ' 8 0 ' 8 5 .
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f r D : . + 1 6 8 ' 6 5 ' % ( 1 ) * * ' * = - + 5 . ) 5 ) + ' 8 / ( . % + 1 ; G Ö ¼ Ö × î ¼ » ß ¼ à ä Þ è è é ð è é Â � è Á é ´
f r I 9 . 8 . ) 1 7 5 8 = ( � . > < ' + ' ) + 5 . ) o - , ' / ' l 9 � < o m 8 ' - ' 5 7 ' * ´
f r ] 9 � < o ' ) + 5 + 6 ' / ' ) + ´
f r b 9 � < o . 7 ' 8 0 1 2 / ' ) + 1 6 8 ' 1 * 2 1 ( ( ' ( ( ' * . 8 7 . 6 = ) + 1 8 2 * 5 ( - 6 . ( ' * ´
f r f + , ' 8 - . 8 . ) 1 7 5 8 = ( . 7 ' 8 0 1 2 / ' ) + ( ´
² s C q ) ' 8 ? 2 l 5 6 1 ) * E 1 ( m h 8 . % 5 + ( º ' 7 2 l q E h º m 1 / . = ) + ( 6 5 1 > 6 ' ´
² s r q 6 ' - + 8 5 - 5 + 2 E ' ) ' 8 1 + . 8 º ' 7 2 l q E º m ' ; - ' 0 + 5 . ) 1 6 ? ' ) ' 8 1 + 5 . ) 8 ' - ' 5 0 + ( ´
f r n 4 ' + 9 . 8 0 . 8 1 + 5 . ) : 1 ; 6 5 1 > 5 6 5 + 2 H > . ; f f D / 5 ) = ( > . ; f r D ´
f s D : 1 ; 0 1 2 1 > 6 ' . ) 6 . 1 ) ( 1 ) * 1 8 8 1 ) ? ' / ' ) + ( + . 0 1 8 + 5 - 5 0 1 + . 8 ( ´
f s n h = + 1 ) i j k 5 ) > . ; f s n 5 % 2 . = - . / 0 6 ' + ' * > . ; B r D 5 ) + , ' ( = 0 0 6 ' / ' ) + 1 8 2 0 1 ? ' (
9 : C D D B
f ² D 9 . ) + 8 . 6 6 ' * { . 8 ' 5 ? ) 9 . / 0 1 ) 5 ' ( l 9 { 9 m + 1 ; 0 1 2 1 > 6 ' ´
f ² n Ó 1 ) F 6 ' 7 2 0 1 2 1 > 6 ' ´
f ² C Ó 1 ) F ( = 8 - , 1 8 ? ' 0 1 2 1 > 6 ' ´
f ² r < ' ( 5 * ' ) + 5 1 6 h 8 . 0 ' 8 + 2 t ' 7 ' 6 . 0 ' 8 : 1 ; l < h t : m 0 1 2 1 > 6 ' ´
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n D D 9 { 9 + 1 ; @ > 1 ) F 6 ' 7 2 @ > 1 ) F ( = 8 - , 1 8 ? ' 1 ) * < h t : 0 1 2 1 > 6 ' H Ö ¼ Ö × î ¼ » ß ¼ à ä Þ è ò Â ð è ò é ð ´
è ò Á × Ø â è ò ï
n D I q E h º 0 1 2 1 > 6 ' ´
n D ] q E º 0 1 2 1 > 6 ' ´
n D n o = 0 0 6 ' / ' ) + 1 8 2 - , 1 8 ? ' l 8 5 ) ? % ' ) - ' + 8 1 * ' ( m 0 1 2 1 > 6 ' ´
n I D : 1 ; - , 1 8 ? ' 1 > 6 ' Ö ¼ Ö × î ¼ » ß ¼ à ä Þ è ï é ð è ñ Â ð é Â Â ð é Â ç ð é Â ì × Ø â é Â é ´
n I n $ ) - . / ' : 1 ; * ' * = - + ' * % 8 . / ? 8 . ( ( 5 ) - . / ' 5 ) - 6 = * ' * 5 ) 0 8 . % 5 + ( ´
n ] D $ ) - . / ' : 1 ; 8 ' 0 1 2 1 > 6 ' + . + , ' - . / 0 1 ) 2 ´
n ] n (o - ' , 6 % ' G 1 / ( ' ( ' . ( 7 ( ' / 8 0 ' 1 ) 2 + / . ' % ) + 1 + ( ; H 0 1 ß 2 ¼ 1 à > é 6 ' ç > Â ' ¾ % . Ü Ø 8 ' Õ Þ 8 ' ß ( ¼ + 5 à + = é + 5 . ç é ) + 1 ; 1 ) * - . 8 . ) 1 7 5 8 = ( ( = 0 0 . 8 + ´
n ] C 9 . 8 . ) 1 7 5 8 = ( ( = 0 0 . 8 + ( - , ' / ' ( . 7 ' 8 0 1 2 / ' ) + ) . & * = ' H Ö ¼ Ö × î ¼ » ß ¼ à ä Þ è ï ç × Ø â è ï è ´
¾ Ü Ø Õ Þ ß ¼ à ä Þ è ï ì × Ø â è ï í
n ] r < ' ( + 5 + = + 5 . ) + 1 ; ´
n ] s o ' 6 % G 1 ( ( ' ( ( / ' ) + . % + 1 ; 0 1 2 1 > 6 ' H + . + 1 6 . % > . ; ' ( n ] n @ n ] C 1 ) * n ] r ´
n b D < ' ( ' 1 8 - , 1 ) * t ' 7 ' 6 . 0 / ' ) + - 8 ' * 5 + ´
n b n l 4 . + - = 8 8 ' ) + 6 2 = ( ' * m
n f D 9 8 ' 1 + 5 7 ' ( + 1 ; - 8 ' * 5 + ´
n f I B = * 5 . G 5 ( = 1 6 ' ; 0 ' ) * 5 + = 8 ' - 8 ' * 5 + l B q 9 m 1 ) * 5 * ' . E 1 / ' ( ' ; 0 ' ) * 5 + = 8 ' - 8 ' * 5 + ´
l E q 9 m
n f n : . + 1 6 . % < ' ( ' 1 8 - , 1 ) * t ' 7 ' 6 . 0 / ' ) + - 8 ' * 5 + @ - 8 ' 1 + 5 7 ' ( + 1 ; - 8 ' * 5 + 1 ) * B q 9 u E q 9 H ´
Ö ¼ Ö × î ß ¼ à é í Â Ö ¼ é è ç
n n D º 1 ) * 8 ' / ' * 5 1 + 5 . ) + 1 ; - 8 ' * 5 + ´
n n n º 5 % ' 1 ( ( = 8 1 ) - ' - . / 0 1 ) 2 + 1 ; - 8 ' * 5 + ´
n C D : . + 1 6 6 1 ) * 8 ' / ' * 5 1 + 5 . ) 1 ) * 6 5 % ' 1 ( ( = 8 1 ) - ' - . / 0 1 ) 2 + 1 ; - 8 ' * 5 + H Ö ¼ Ö × î ß ¼ à é é Â × Ø â ´
é é é
n C n 9 1 0 5 + 1 6 1 6 6 . & 1 ) - ' ( % 5 8 ( + G 2 ' 1 8 + 1 ; - 8 ' * 5 + ´
n r D o = 8 0 6 = ( < ' ( ' 1 8 - , 1 ) * t ' 7 ' 6 . 0 / ' ) + - 8 ' * 5 + ( . 8 - 8 ' 1 + 5 7 ' + 1 ; - 8 ' * 5 + 0 1 2 1 > 6 ' H ß ¼ à é è é ´
¾ Ü Ø Õ Þ ß ¼ à é ì é
----- End of picture text -----
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n r n º 1 ) * 8 ' / ' * 5 1 + 5 . ) . 8 6 5 % ' 1 ( ( = 8 1 ) - ' - . / 0 1 ) 2 + 1 ; - 8 ' * 5 + 0 1 2 1 > 6 ' H Ö ¼ Ö × î ¼ » ß ¼ à ä Þ é è é × Ø â ´
é Á Â ¾ Ü Ø Õ Þ ß ¼ à ä Þ é ì é × Ø â é ï Â
n s D 9 1 0 5 + 1 6 1 6 6 . & 1 ) - ' ( % 5 8 ( + G 2 ' 1 8 + 1 ; - 8 ' * 5 + 0 1 2 1 > 6 ' G ß ¼ à ä Þ é è é ð é Á Â × Ø â é Á é ¾ Ü Ø Õ Þ ß ¼ à ä Þ ´
é ì é ð é ï Â × Ø â é ï é
n s n < 5 ) ? % ' ) - ' 9 . 8 0 . 8 1 + 5 . ) : 1 ; 5 ) - 6 = * ' * ´
n s C 4 $ 9 . 8 0 . 8 1 + 5 . ) : 1 ; 5 ) - 6 = * ' * ´
n ² D < 5 ) ? % ' ) - ' ( = 0 0 6 ' / ' ) + 1 8 2 - , 1 8 ? ' 5 ) - 6 = * ' * ´
n ² n : 1 ; 1 6 8 ' 1 * 2 0 1 5 * l 1 ) * ) . + 1 6 8 ' 1 * 2 8 ' 0 1 5 * m ´
C D D : 1 ; . = + ( + 1 ) * 5 ) ? G ß ¼ à é ì é ¾ Ü Ø Õ Þ ß ¼ à ä Þ é è é ð é Á Â ð é Á é × Ø â é ò é ´
C D n : 1 ; . 7 ' 8 0 1 5 * 5 ) - 6 = * 5 ) ? ( = 8 0 6 = ( . 8 0 1 2 1 > 6 ' - 8 ' * 5 + ( G Ö ¼ Ö × î Þ Õ ¾ ¼ » ß ¼ à ä Þ é è é ð é Á Â ð é Á é ´
× Ø â é ò é ¾ Ü Ø Õ Þ é ì é
C I D E 8 . = 0 + 1 ; 8 ' % = ) * ( ( = 8 8 ' ) * ' 8 ' * + . + , 5 ( - . / 0 1 ) 2 ´
C I f B = * 5 . G 5 ( = 1 6 ' ; 0 ' ) * 5 + = 8 ' - 8 ' * 5 + 1 ) * 5 * ' . E 1 / ' ( ' ; 0 ' ) * 5 + = 8 ' - 8 ' * 5 + ( = 8 8 ' ) * ' 8 ' * + . + , 5 ( ´
- . / 0 1 ) 2
C I n < ' ( ' 1 8 - , 1 ) * t ' 7 ' 6 . 0 / ' ) + ' ; 0 ' ) * 5 + = 8 ' - 8 ' * 5 + ( ( = 8 8 ' ) * ' 8 ' * + . + , 5 ( - . / 0 1 ) 2 ´
t = 8 5 ) ? + , ' 8 ' + = 8 ) 0 ' 8 5 . * @ * 5 * + , ' - . / 0 1 ) 2 ' ; 0 . 8 + ? . . * ( 1 ) * u . 8 ( ' 8 7 5 - ' ( + . 5 ) * 5 7 5 * = 1 6 ( @ ' ) + ' 8 0 8 5 ( ' ( . 8 . 8 ? 1 ) 5 ( 1 + 5 . ) ( . = + ( 5 * '
+ , ' ê ) 5 + ' * ë 5 ) ? * . / l ê ë m
C I C v ' ( G ? . . * ( C I r v ' ( H ( ' 8 7 5 - ' ( C I s 4 . H ) ' 5 + , ' 8
C ] D { 8 1 ) F ' * 5 ) 7 ' ( + / ' ) + 5 ) - . / ' u q ; ' / 0 + B Ó E * 5 ( + 8 5 > = + 5 . ) ( ´
C ] n 4 = / > ' 8 . % n I � ? 8 . = 0 - . / 0 1 ) 5 ' ( ´
Ñ Õ Ö × Ø Ù Ú Û Ü Ø Ö Ý ä ½ ä î ä ã × Ø Ö ß ¼ à ä Þ ð Ü » Ü Ø Ö Ý ä Ô ä ½ Ü ¼ â ð Ö Ý ä å ¼ ¾ Ô × Ø á
C b D ( , . = 6 * , 1 7 ' / 1 * ' l & , ' + , ' 8 5 + , 1 ( . 8 ) . + m 5 ) ( + 1 6 / ' ) + 0 1 2 / ' ) + ( 1 ( 1 6 1 8 ? ' - . / 0 1 ) 2 = ) * ' 8 + , ' 9 . 8 0 . 8 1 + 5 . ) : 1 ;
l $ ) ( + 1 6 / ' ) + h 1 2 / ' ) + ( m < ' ? = 6 1 + 5 . ) (
C b I ( , . = 6 * , 1 7 ' / 1 * ' l & , ' + , ' 8 5 + , 1 ( . 8 ) . + m 5 ) ( + 1 6 / ' ) + 0 1 2 / ' ) + ( 1 ( 1 7 ' 8 2 6 1 8 ? ' - . / 0 1 ) 2 = ) * ' 8 + , ' 9 . 8 0 . 8 1 + 5 . ) : 1 ;
l $ ) ( + 1 6 / ' ) + h 1 2 / ' ) + ( m < ' ? = 6 1 + 5 . ) (
C b n 5 ( & 5 + , 5 ) 1 ? 8 . = 0 0 1 2 / ' ) + ( 1 8 8 1 ) ? ' / ' ) + % . 8 + , ' 0 ' 8 5 .
C f D , 1 ( & 8 5 + + ' ) * . & ) . 8 ( . 6 * 5 ) + 1 ) ? 5 > 6 ' 1 ( ( ' + (
C f n , 1 ( / 1 * ' - 8 . ( ( G > . 8 * ' 8 8 . 2 1 6 + 2 0 1 2 / ' ) + (
C f r q 1 + = + + . ' 6 0 = + o - , ' / ' 8 ' 5 / > = 8 ( ' * * 5 ( - . = ) + ( 5 ) - 6 = * ' * 1 ( + 1 ; 1 > 6 ' 5 ) - . / ' ´
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C n D h = + 1 ) i j k 5 ) > . ; C n D 5 % 1 < t - 6 1 5 / 5 ( / 1 * ' > 2 1 ( / 1 6 6 . 8 / ' * 5 = / G ( 5 ' * ' ) + ' 8 0 8 5 ( ' l o p q m @
5 ) - 6 = * 5 ) ? 1 o p q ( = > - . ) + 8 1 - + . 8 + . 1 6 1 8 ? ' - . / 0 1 ) 2 1 ) * u . 8 % . 8 1 6 6 - 8 ' 1 + 5 7 ' ( - 6 1 5 / (
C n b h = + 1 ) i j k 5 ) > . ; C n b 5 % + , ' - 6 1 5 / 5 ( / 1 * ' > 2 1 < t 5 ) + ' ) ( 5 7 ' o p q
C n n h = + 1 ) i j k 5 ) > . ; C n n 5 % + , ' - 6 1 5 / 5 ( / 1 * ' > 2 1 6 1 8 ? ' - . / 0 1 ) 2
C n C h = + 1 ) i j k 5 ) > . ; C n C + . - . ) % 5 8 / + , 1 + 1 < t - 6 1 5 / ) . + 5 % 5 - 1 + 5 . ) % . 8 / , 1 ( > ' ' ) ( = > / 5 + + '
C n r h = + 1 ) i j k 5 ) > . ; C n r + . - . ) % 5 8 / + , 1 + 1 < t 1 * * 5 + 5 . ) 1 6 5 ) % . 8 / 1 + 5 . ) % . 8 / , 1 ( > ' ' ) ( = > / 5 + + '
C n s h = + 1 ) i j k 5 ) > . ; C n s + . - . ) % 5 8 / + , 1 + 1 9 8 ' 1 + 5 7 ' ( 1 * * 5 + 5 . ) 1 6 5 ) % . 8 / 1 + 5 . ) % . 8 / , 1 ( > ' ' ) ( = > / 5 + + '
C n ² < t ' ; 0 ' ) * 5 + = 8 ' z = 1 6 5 % 2 5 ) ? % . 8 o p q u < t 5 ) + ' ) ( 5 7 ' o p q 8 ' 6 5 ' % ´
C C D < t ' ) , 1 ) - ' * ' ; 0 ' ) * 5 + = 8 ' ´
C C b 9 8 ' 1 + 5 7 ' ( - . 8 ' ' ; 0 ' ) * 5 + = 8 ' ´
C C n 9 8 ' 1 + 5 7 ' ( 1 * * 5 + 5 . ) 1 6 * ' * = - + 5 . ) ´
C r D < t ' ) , 1 ) - ' * ' ; 0 ' ) * 5 + = 8 ' 1 ) * - 8 ' 1 + 5 7 ' ( 1 * * 5 + 5 . ) 1 6 * ' * = - + 5 . ) + . + 1 6 > . ; C C D 1 ) * > . ; ´
C C n
C r n < t ' ) , 1 ) - ' * ' ; 0 ' ) * 5 + = 8 ' . % 1 o p q . ) & . 8 F ( = > - . ) + 8 1 - + ' * + . 5 + > 2 1 6 1 8 ? ' - . / 0 1 ) 2 ´
C s D 1 - - 5 ) ' 8 ' ( ' 1 8 - , ' ; 0 ' ) * 5 + = 8 ' ´
C s n q ) + ' 8 + , ' + . + 1 6 ' ) , 1 ) - ' * ' ; 0 ' ) * 5 + = 8 ' ´
9 1 0 5 + 1 6 1 6 6 . & 1 ) - ' ( Ó 1 6 1 ) - 5 ) ? - , 1 8 ? ' (
B ) ) = 1 6 5 ) 7 ' ( + / ' ) + 1 6 6 . & 1 ) - ' C ² D ´
{ = 6 6 ' ; 0 ' ) ( 5 ) ? C s s ´ C s ² ´
p 1 - , 5 ) ' 8 2 1 ) * 0 6 1 ) + G ( = 0 ' 8 G * ' * = - + 5 . ) C ² I ´ C ² ] ´
p 1 - , 5 ) ' 8 2 1 ) * 0 6 1 ) + G ( 0 ' - 5 1 6 8 1 + ' 1 6 6 . & 1 ) - ' C ² b ´ C ² f ´
p 1 - , 5 ) ' 8 2 1 ) * 0 6 1 ) + G ( 0 ' - 5 1 6 8 1 + ' 0 . . 6 C ² n ´ r D D ´
p 1 - , 5 ) ' 8 2 1 ) * 0 6 1 ) + G / 1 5 ) 0 . . 6 r D n ´ r I D ´
o + 8 = - + = 8 ' ( 1 ) * > = 5 6 * 5 ) ? ( r I I ´
Ó = ( 5 ) ' ( ( 0 8 ' / 5 ( ' ( 8 ' ) . 7 1 + 5 . ) r I n ´ r ] D ´
+ , ' 8 1 6 6 . & 1 ) - ' ( 1 ) * - , 1 8 ? ' ( r ] n ´ r b D ´
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² s n o + 1 + = (
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) 6 5 ) ' ( ' 8 7 5 - ' A o ' ' 9 : C D D ? = 5 * ' % . 8 % = 8 + , ' 8 5 ) % . 8 / 1 + 5 . ) A
h = + 1 ) i j k 5 ) + , ' > . ; 5 % * = 8 5 ) ? + , ' 0 ' 8 5 . * - . 7 ' 8 ' * > 2 + , ' ( ' ( = 0 0 6 ' / ' ) + 1 8 2 0 1 ? ' ( 2 . = , 1 7 ' . 7 ' 8 - 6 1 5 / ' * + 1 ; q f n
qq )) ++ '' 88 + , ' ' + 1 % 55 ?6 ( = . 8 ' % 1 5 ) ) - 2 6 = 5 ) * - ' . * / 5 ) ' + 8 , ' ' - ' - 5 , 7 1 ' 8 * 5 + 2 % 8 3 ( . u / 9 B + , o ' 9 % 3 . o 6 6 . 1 & - - 5 ) . ? = ) ( + . ( = % 8 . - 8 ' + ( , @ ' - 0 6 1 ' 5 / 8 5 . ' * * - 1 . ( 7 ' ' ; 8 ' ' * / > 0 2 + % + 8 , . 5 ( / 8 '+ 1 + = ; 8 5 ) ) A + , ' , 1 ) * ( . % + , ' - , 1 8 5 + 2 u 9 B o 9 A
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Rutherford Accounts and CT600 2025
Final Audit Report
2025-12-19
Created: 2025-12-19 By: Mitchells Chartered Accountants (esign@mitchellsca.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAxIkntB7asIcNTk8GnAAYHz51EZo2qqo4
"Rutherford Accounts and CT600 2025" History
- Document created by Mitchells Chartered Accountants (esign@mitchellsca.co.uk) 2025-12-19 - 14:49:33 GMT- IP address: 88.215.3.151
Document emailed to Miss Sara Coxon (sara.coxon@rutherfordafc.co.uk) for signature 2025-12-19 - 14:49:44 GMT
- Email viewed by Miss Sara Coxon (sara.coxon@rutherfordafc.co.uk)
2025-12-19 - 15:20:03 GMT- IP address: 92.40.200.119
- Document e-signed by Miss Sara Coxon (sara.coxon@rutherfordafc.co.uk)
Signature Date: 2025-12-19 - 15:55:09 GMT - Time Source: server- IP address: 13.135.71.144
- Document emailed to eh@mitchellsca.co.uk for signature
2025-12-19 - 15:55:12 GMT
Email viewed by eh@mitchellsca.co.uk
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- Signer eh@mitchellsca.co.uk entered name at signing as E.Hails
2025-12-19 - 16:46:11 GMT- IP address: 90.197.52.19
- Document e-signed by E.Hails (eh@mitchellsca.co.uk)
Signature Date: 2025-12-19 - 16:46:13 GMT - Time Source: server- IP address: 90.197.52.19
Agreement completed.
2025-12-19 - 16:46:13 GMT
Our Ref: EH/AA/F.33
Swallow House CHARTERED ACCOUNTANTS
Parsons Road REGISTERED AUDITORS Washington Established 1926 Tyne and Wear NE37 1EZ Telephone: (0191) 416 4820 Fax No.: (0191) 417 9851 info@mitchellsca.co.uk
19[th] December 2025
Strictly Private and Confidential For The Attention of Miss S Coxon
By email
Dear Sara,
Farnacres Limited
Please find enclosed company accounts for the year ended 31[st] March 2025. Could you please arrange to be signed where indicated. Original copies will be returned to you as soon as possible.
Also enclosed is the Corporation Tax Return CT600 relating to the accounts. Could you please sign the form on the back page, where indicated. You will note from the form that no Corporation tax is payable by the company (subject to HM Revenue & Customs agreement).
If you have any queries on the enclosed, do not hesitate to give us a call.
Yours sincerely Mitchells
Enc
Partners – David R.Gair ACA. Jason Cheesman FCA. Elliott A. Hails ACA
Authorised by the Institute of Chartered Accountants in England and Wales for a range of investment business activities Mitchells Chartered Accountants is a trading name of Mitchells Limited. Company Registration Number: 01922340
COMPANY REGISTRATION NUMBER: 06765122
Farnacres Limited Unaudited Financial Statements 31 March 2025
MITCHELLS LIMITED
Chartered accountants Swallow House Parsons Road Washington Tyne & Wear NE37 1EZ
Farnacres Limited
Financial Statements
Year ended 31 March 2025
| Contents | Page |
|---|---|
| Officers and professional advisers | 1 |
| Directors' report | 2 |
| Chartered accountant's report to the board of directors on the | |
| preparation of the unaudited statutory financial statements | 3 |
| Statement of income and retained earnings | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 7 |
| The following pages do not form part of the financial statements | |
| Detailed income statement | 12 |
| Notes to the detailed income statement | 13 |
Farnacres Limited
Officers and Professional Advisers
The board of directors
Registered office
Accountants
Mrs S J Coxon Mr I A Robinson Farnacres Beggarswood Park Coach Road, Lobley Hill Gateshead Tyne and Wear NE11 0HH Mitchells Limited Chartered accountants Swallow House Parsons Road Washington Tyne & Wear NE37 1EZ
- 1 -
Farnacres Limited
Directors' Report
Year ended 31 March 2025
The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2025.
Principal activities
The principal activity of the company during the year was that of a licensed club.
Directors
The directors who served the company during the year were as follows:
Mrs S J Coxon Mr I A Robinson
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 19 December 2025 and signed on behalf of the board by:
Miss Sara Coxon (Dec 19, 2025 15:53:58 GMT)
Mrs S J Coxon Director
Registered office: Farnacres Beggarswood Park Coach Road, Lobley Hill Gateshead Tyne and Wear NE11 0HH
- 2 -
Farnacres Limited
Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Farnacres Limited
Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Farnacres Limited for the year ended 31 March 2025, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Farnacres Limited, as a body, in accordance with the terms of our engagement letter dated 11 November 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Farnacres Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Farnacres Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Farnacres Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Farnacres Limited. You consider that Farnacres Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Farnacres Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Mitchells
Mitchells (Dec 19, 2025 15:55:03 GMT) MITCHELLS LIMITED Chartered accountants
Swallow House Parsons Road Washington Tyne & Wear NE37 1EZ
19 December 2025
- 3 -
Farnacres Limited
Statement of Income and Retained Earnings
Year ended 31 March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Turnover | 145,365 | 164,402 | |
| Cost of sales | 65,930 | 79,255 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Gross profit | 79,435 | 85,147 | |
| Administrative expenses | 100,251 | 96,224 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Operating loss | (20,816) | (11,077) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Loss before taxation | 5 | (20,816) | (11,077) |
| Tax on loss | – | – | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Loss for the financial year and total comprehensive income | (20,816) | (11,077) | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Retained losses at the start of the year | (41,811) | (30,734) | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Retained losses at the end of the year | (62,627) ৶৶৶৶৶৶৶৶ |
(41,811) ৶৶৶৶৶৶৶৶ |
All the activities of the company are from continuing operations.
The notes on pages 7 to 10 form part of these financial statements.
- 4 -
Farnacres Limited
Statement of Financial Position
31 March 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible assets | 6 | 417 | 917 | |
| Current assets | ||||
| Stocks | 4,200 | 4,200 | ||
| Debtors | 7 | 903 | 119 | |
| Cash at bank and in hand | 5,732 | 10,163 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| 10,835 | 14,482 | |||
| Creditors: amounts falling due within one year | 8 | 73,636 | 56,967 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Net current liabilities | 62,801 | 42,485 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Total assets less current liabilities | (62,384) | (41,568) | ||
| Creditors: amounts falling due after more than | ||||
| one year | 9 | 143 | 143 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Net liabilities | (62,527) | (41,711) | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |||
| Capital and reserves | ||||
| Called up share capital | 100 | 100 | ||
| Profit and loss account | (62,627) | (41,811) | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Shareholders deficit | (62,527) | (41,711) | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The statement of financial position continues on the following page.
The notes on pages 7 to 10 form part of these financial statements.
- 5 -
Farnacres Limited
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 19 December 2025, and are signed on behalf of the board by:
Miss Sara Coxon (Dec 19, 2025 15:53:58 GMT)
Mrs S J Coxon Director
Company registration number: 06765122
The notes on pages 7 to 10 form part of these financial statements.
- 6 -
Farnacres Limited
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Farnacres, Beggarswood Park, Coach Road, Lobley Hill, Gateshead, Tyne and Wear, NE11 0HH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment - 33% straight line
- 7 -
Farnacres Limited
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
- 8 -
Farnacres Limited
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Financial instruments (continued)
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 13 (2024: 13).
5. Profit before taxation
Profit before taxation is stated after charging:
| Profit before taxation is stated after charging: | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Depreciation of tangible assets | 500 ৶৶৶৶ |
500 ৶৶৶৶ |
6. Tangible assets
| Plant and | ||
|---|---|---|
| machinery | Total | |
| £ | £ | |
| Cost | ||
| At 1 April 2024 and 31 March 2025 | 2,435 | 2,435 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |
| Depreciation | ||
| At 1 April 2024 | 1,518 | 1,518 |
| Charge for the year | 500 | 500 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| At 31 March 2025 | 2,018 | 2,018 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |
| Carrying amount | ||
| At 31 March 2025 | 417 | 417 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |
| At 31 March 2024 | 917 | 917 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
- 9 -
Farnacres Limited
Notes to the Financial Statements (continued)
Year ended 31 March 2025
7. Debtors
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Other debtors | 903 | 119 | |
| ৶৶৶৶ | ৶৶৶৶ | ||
| 8. | Creditors: amounts falling due within one year | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Amounts owed to group undertakings and undertakings in which the | |||
| company has a participating interest | 69,825 | 46,229 | |
| Social security and other taxes | 2,259 | 9,186 | |
| Other creditors | 1,552 | 1,552 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 73,636 | 56,967 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 9. | Creditors: amounts falling due after more than one year | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Other creditors | 143 | 143 | |
| ৶৶৶৶ | ৶৶৶৶ |
- 10 -
Farnacres Limited
Management Information
Year ended 31 March 2025
The following pages do not form part of the financial statements.
- 11 -
Farnacres Limited
Detailed Income Statement
Year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Turnover | 145,365 | 164,402 |
| Cost of sales | ||
| Opening stock - raw materials | 4,200 | 5,000 |
| Purchases | 65,930 | 78,455 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 70,130 | 83,455 | |
| Closing stock - resale | 4,200 | 4,200 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 65,930 | 79,255 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Gross profit | 79,435 | 85,147 |
| Overheads | ||
| Administrative expenses | 100,251 | 96,224 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Operating loss | (20,816) | (11,077) |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Loss before taxation | (20,816) ৶৶৶৶৶৶৶৶ |
(11,077) ৶৶৶৶৶৶৶৶ |
- 12 -
Farnacres Limited
Notes to the Detailed Income Statement
Year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Administrative expenses | ||
| Directors salaries | 24,178 | 22,057 |
| Wages and salaries | 59,683 | 56,545 |
| Staff pension contributions - defined contribution | 2,313 | 2,101 |
| Rates and water | 2,308 | 2,457 |
| Computer expenses | 2,746 | 2,438 |
| Motor expenses | 418 | 451 |
| Hire costs (non-operating leases) | 719 | 676 |
| Event expenses | 280 | 1,780 |
| Printing postage and stationery | 1,170 | 1,881 |
| Staff training | 20 | 240 |
| Sundry expenses | 502 | 878 |
| Advertising | 27 | – |
| Other professional fees | 2,231 | 642 |
| Accountancy fees | 1,200 | 1,200 |
| Depreciation of tangible assets | 500 | 500 |
| Bank charges | 1,956 | 2,378 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 100,251 | 96,224 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
- 13 -
COMPANY REGISTRATION NUMBER: 06765122
Farnacres Limited Filleted Unaudited Financial Statements
31 March 2025
MITCHELLS LIMITED
Chartered accountants Swallow House Parsons Road Washington Tyne & Wear NE37 1EZ
Farnacres Limited
Statement of Financial Position
31 March 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible assets | 5 | 417 | 917 | |
| Current assets | ||||
| Stocks | 4,200 | 4,200 | ||
| Debtors | 6 | 903 | 119 | |
| Cash at bank and in hand | 5,732 | 10,163 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| 10,835 | 14,482 | |||
| Creditors: amounts falling due within one year | 7 | 73,636 | 56,967 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Net current liabilities | 62,801 | 42,485 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Total assets less current liabilities | (62,384) | (41,568) | ||
| Creditors: amounts falling due after more than | ||||
| one year | 8 | 143 | 143 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Net liabilities | (62,527) | (41,711) | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |||
| Capital and reserves | ||||
| Called up share capital | 100 | 100 | ||
| Profit and loss account | (62,627) | (41,811) | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Shareholders deficit | (62,527) | (41,711) | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The statement of financial position continues on the following page.
The notes on pages 3 to 6 form part of these financial statements.
- 1 -
Farnacres Limited
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 19 December 2025, and are signed on behalf of the board by:
Miss Sara Coxon (Dec 19, 2025 15:53:58 GMT)
Mrs S J Coxon Director
Company registration number: 06765122
The notes on pages 3 to 6 form part of these financial statements.
- 2 -
Farnacres Limited
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Farnacres, Beggarswood Park, Coach Road, Lobley Hill, Gateshead, Tyne and Wear, NE11 0HH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment - 33% straight line
- 3 -
Farnacres Limited
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
- 4 -
Farnacres Limited
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Financial instruments (continued)
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 13 (2024: 13).
5. Tangible assets
| Plant and | |||
|---|---|---|---|
| machinery | Total | ||
| £ | £ | ||
| Cost | |||
| At 1 April 2024 and 31 March 2025 | 2,435 | 2,435 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| Depreciation | |||
| At 1 April 2024 | 1,518 | 1,518 | |
| Charge for the year | 500 | 500 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| At 31 March 2025 | 2,018 | 2,018 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| Carrying amount | |||
| At 31 March 2025 | 417 | 417 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| At 31 March 2024 | 917 | 917 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 6. | Debtors | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Other debtors | 903 | 119 | |
| ৶৶৶৶ | ৶৶৶৶ |
- 5 -
Farnacres Limited
Notes to the Financial Statements (continued)
Year ended 31 March 2025
7. Creditors: amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Amounts owed to group undertakings and undertakings in which the | ||
| company has a participating interest | 69,825 | 46,229 |
| Social security and other taxes | 2,259 | 9,186 |
| Other creditors | 1,552 | 1,552 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 73,636 | 56,967 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Creditors: amounts falling due after more than one year | ||
| 2025 | 2024 | |
| £ | £ | |
| Other creditors | 143 | 143 |
| ৶৶৶৶ | ৶৶৶৶ |
8. Creditors: amounts falling due after more than one year
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Farnacres 2025 Accounts & CT600
Final Audit Report
2025-12-19
Created: 2025-12-19 By: Mitchells Chartered Accountants (esign@mitchellsca.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAGRDQa5nH_hWDA1RT3jRF-PfH9Q_lYSll
"Farnacres 2025 Accounts & CT600" History
- Document created by Mitchells Chartered Accountants (esign@mitchellsca.co.uk)
2025-12-19 - 14:26:50 GMT- IP address: 88.215.3.151
Document emailed to Miss Sara Coxon (sara.coxon@rutherfordafc.co.uk) for signature 2025-12-19 - 14:27:01 GMT
- Email viewed by Miss Sara Coxon (sara.coxon@rutherfordafc.co.uk)
2025-12-19 - 15:19:15 GMT- IP address: 92.40.200.120
- Document e-signed by Miss Sara Coxon (sara.coxon@rutherfordafc.co.uk)
Signature Date: 2025-12-19 - 15:53:58 GMT - Time Source: server- IP address: 13.135.71.144
- Document emailed to eh@mitchellsca.co.uk for signature
2025-12-19 - 15:54:01 GMT
Email viewed by eh@mitchellsca.co.uk
2025-12-19 - 15:54:28 GMT- IP address: 148.252.141.214
- Signer eh@mitchellsca.co.uk entered name at signing as Mitchells
2025-12-19 - 15:55:01 GMT- IP address: 148.252.141.214
- Document e-signed by Mitchells (eh@mitchellsca.co.uk)
Signature Date: 2025-12-19 - 15:55:03 GMT - Time Source: server- IP address: 148.252.141.214
Agreement completed.
2025-12-19 - 15:55:03 GMT
Our Ref: EH/AA/R.54
Swallow House CHARTERED ACCOUNTANTS Parsons Road REGISTERED AUDITORS Washington Established 1926 Tyne and Wear NE37 1EZ Telephone: (0191) 416 4820 Fax No.: (0191) 417 9851 info@mitchellsca.co.uk
19[th] December 2025
Strictly Private and Confidential For The Attention of Miss S Coxon
By email
Dear Sara,
Rutherford Association Football Club
Please find enclosed company accounts for the year ended 31[st] March 2025. Could you please arrange to be signed where indicated. Original copies will be returned to you as soon as possible.
Also enclosed is the Corporation Tax Return CT600 relating to the accounts. Could you please sign the form on the back page, where indicated. You will note from the form that no Corporation tax is payable by the company (subject to HM Revenue & Customs agreement).
If you have any queries on the enclosed, do not hesitate to give us a call.
Yours sincerely Mitchells
Enc
Partners – David R.Gair ACA. Jason Cheesman FCA. Elliott A. Hails ACA
Authorised by the Institute of Chartered Accountants in England and Wales for a range of investment business activities Mitchells Chartered Accountants is a trading name of Mitchells Limited. Company Registration Number: 01922340
COMPANY REGISTRATION NUMBER: 06506016 CHARITY REGISTRATION NUMBER: 1125613
Rutherford Association Football Club Company Limited by Guarantee Unaudited Financial Statements 31 March 2025
MITCHELLS LIMITED
Chartered accountants Swallow House Parsons Road Washington Tyne & Wear NE37 1EZ
Rutherford Association Football Club
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 6 |
| Statement of financial activities (including income and | |
| expenditure account) | 8 |
| Statement of financial position | 9 |
| Statement of cash flows | 11 |
| Notes to the financial statements | 12 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 23 |
| Notes to the detailed statement of financial activities | 24 |
Rutherford Association Football Club
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
Registered charity name Rutherford Association Football Club Charity registration number 1125613 Company registration number 06506016 Principal office and registered Farnacres office Coach Road Lobley Hill Gateshead Tyne and Wear NE11 0HH
The trustees
Independent examiner
Mrs K McCue (Appointed 9 October 2024) Mr J Cairnes (Resigned 14 May 2024) Ms K McQueen-Williams Mr N Winchester Mr I Wildgoose Mr I Robinson Mr S Porter Mr D Bryce Miss K.A. Coxon (Appointed 9 October 2024) Mr R.S. Vincent (Appointed 9 October 2024) Mitchells Limited Swallow House Parsons Road Washington Tyne & Wear NE37 1EZ
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.
- 1 -
Rutherford Association Football Club
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Structure, governance and management (continued)
Recruitment and appointment of new trustees
The directors of the company are also charity trustees and are known as the management executive. All members of the management executive give their time voluntarily and receive no benefits from the charity. Trustee appointments are ratified at the charity's annual general meeting.
The ethos of the club - to give every person the opportunity - is key to the charity's decision making in this field and the charity looks to ensure representation of all groups. To ensure this broad mix of representation continues individuals are approached to offer themselves for election to the management executive.
Policies and Procedures for the Induction and Training of New Trustees Most new trustees are already familiar with the practical work of the charity. All trustees receive training regarding the running of the organisation to ensure such familiarisation and the context to which the charity works. Trustees continue to receive input from the Gateshead Voluntary Organisations Council (GVOC) regarding management executive obligations, the operational framework with which the charity operates, resourcing, finance and future plans and objectives.
Organisational structure
The charity is governed by an executive management committee of up to nine Trustees who oversee the running of the organisation and receive regular reports from the management structure. The day-to-day running of the facility is left in the hands of the Club Secretary (responsible for all football matters) and the Clubhouse Manager (responsible for the running of the new clubhouse facility).
As the charity progresses, full and part-time workers have been employed to ensure a professional outlook, though the majority of those involved in the running of the club are volunteers. In total the organisation had eight employees, most of them part-time apart from the Clubhouse Manager who works 40 hours per week. Rutherford AFC employs the groundsman and funds his wage and this year included the wage of the Awards For All project worker. Our trading arm supports the charity by employing and paying the wages of the other six staff members.
Objectives and activities
Purpose and aims
The charity's purposes as set out in the objects contained in the company's memorandum of association are:
"The promotion of community participation in healthy recreation for the benefit of those, primarily but not limited to, living within Gateshead and surrounding areas, by the provision of facilities for the playing of football and other sports and related activies; and To educate and raise awareness of people living primarily but not limited to Gateshead and surrounding areas, regarding health and fitness designed to improve conditions of life"
The charity's objectives include the provision of association football and other social and recreational activities for its members. Rutherford AFC is particularly proud of its 'all-inclusive' policy which sets it differently to other clubs in the area.
Ensuring our work delivers our aims
We review our aims, objectives and activities each year. This review looks at what we have achieved and
- 2 -
the outcomes of our work in the previous 12 months (April 2024 to March 2025). The Trustees meet regularly and receive reports from the Operations and Clubhouse Managers at each meeting.
- 2 -
Rutherford Association Football Club
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Objectives and activities (continued)
The focus of our work
The Rutherford Association Football club (the charity) focus is to promote personal, wellbeing and social development by providing an inclusive environment through the platform of Football. We do this by having a very clear ethos that everyone is welcome to participate in our activities. Regardless of age, gender, ability, disability or religious beliefs.
The development of the charities beneficiaries is the key to our growth and success as we heavily rely on volunteers to support our work. We have longstanding volunteers who now support our strategic vision and members of our board of trustees. We support volunteers by offering opportunities to participate in sporting activities, gaining new skills and support on gaining qualifications that will support their personal development.
We see football as the vehicle for this individual development and our succession planning is in having the youth of today as our peers for the future. With the introduction of further sports and holiday hunger activities through school holidays we aim to extend this view and give further opportunities for the community to get involved within a sport.
The charity has a long-standing football academy which encompasses coaching across a wide variety of age groups. Our core objectives remains the provision of football opportunities for all with grassroots and recreational teams at all levels. This starts with our "Soccer Tots" sessions for 4 and 5 year olds, which have seen a steady growth in numbers of attendees. In addition to that we have boys and girls teams from the ages of 7 through to under 23's, a senior section that includes two senior men's teams, an over 40's team and a senior women's team. The senior teams complete the playing pathway and provide players with the ability to progress to a new level and a route into senior football which keeps them involved with the club.
We support other "none football" community groups which includes keep fit classes, local Brownies, Rainbow group, coffee mornings, book swap club, ramblers association. Our holiday hunger provision in partnership with Gateshead Council and DFE has seen over 100 families that are eligible for free school meals access fun, engaging and safe activities as well as providing the children with a balanced lunch and fruit to take home with them.
The charity provides the vehicle for all interested parties to either play or become involved. What is the key to our aims is the promotion of players from the youth system into the senior teams. It has been clear for several years that many youth players are lost to the game when they reach adult age as other junior clubs have no exit policy for these players. Our objectives remain to promote these players into the senior squads, thus reducing the number of young players leaving the sport.
As well as extending playing opportunities the charity continues to develop its own bank of volunteers, with all coaches and administrative volunteer roles as the club filled as a result of developing our beneficiaries. In addition we have links with local colleges and Universities and we now have a number of students on volunteer placements in areas such as coaching, sports therapy, etc. This is an ongoing programme and features new volunteers every year.
Our junior membership continues to increase year on year seeing several teams at most mini soccer age groups. All of our activities have the common aim of encouraging people of all ages, sex, race and creed to engage in sporting activities of all kinds to improve their quality of life.
- 3 -
Rutherford Association Football Club
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Objectives and activities (continued)
Public benefit
The charity has an 'open door' policy. Irrespective of age or ability any person who wishes to participate in our activities can have access to the facility. The club is accessible to all, with all coaches and volunteers fully qualified in their appropriate field.
The charity is the only club in the Borough of Gateshead to give football opportunities to boys, girls, men and women. The third-generation floodlit training facility has been recognised to ensure that maximum usage continues involving club training and community bookings. We now have several community bookings throughout the year who 'block book' the court, thus providing members of the community outside the club to participate in association football. As a result income generation has signicantly increased.
Achievements and performance
Achievements and performance
The charity measures it's achievements not only by the number of our beneficiaries. But the life changes we see in them. This year we developed an inclusive "footability" community session which gives those with a SEN or disability a platform to play football. As a result we have created two disability affiliated junior football teams which will compete. Typically children with a SEN or disability are unable to participate in competitive football. However, due to our ethos the families feel welcomed and part of our "family". This project has also promoted young adults with a disability to express an interest in coaching and supporting our project.
As it did for other charities Covid-19 played a damaging factor to our growth and strategic plans. However, the charity supported our community with food packages for those most in need such as nursing homes. We did average welfare check ins via social platforms to our beneficiaries and supported those who were deemed as vulnerable and attending school or alternative provisions with a safe space to do PE on our training facility.
Financial review
Principal funding sources
Grant applications are a key area of funding for the organisation. However, the charity are now accepting personal donations and gift aid donation to support our work. The major source of income however is the business arm of the Charity, Farnacres Ltd, which continues to grow and support the key objectives of the Charity.
Reserves policy
The Trustees are to maintain a policy of retaining sufficient reserves to cover any contingency purposes. Generally reserves will be around the figure of running costs for three months. Reserves are needed to meet the working capital requirements of the charity and the management committee are confident that they can ensure the continuation of the current activities of the charity in the event of a drop in funding. The charity has identified a number of potential funding sources to assist with the building up of reserves. These sources are being targeted this year in conjuction with a strategy of building reserves through planned operating surpluses.
- 4 -
Rutherford Association Football Club
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 19 December 2025 and signed on behalf of the board of trustees by:
Miss Sara Coxon (Dec 19, 2025 15:55:09 GMT)
Mr I Robinson Trustee
- 5 -
Rutherford Association Football Club
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Rutherford Association Football Club
Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of Rutherford Association Football Club ('the charity') for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
-
the financial statements 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).
- 6 -
Rutherford Association Football Club
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Rutherford Association
Football Club (continued)
Year ended 31 March 2025
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.
E.Hails
E.Hails (Dec 19, 2025 16:46:13 GMT)
Mitchells Limited Independent Examiner
Swallow House Parsons Road Washington Tyne & Wear NE37 1EZ
- 7 -
Rutherford Association Football Club
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 237,622 | – | 237,622 | 109,863 |
| Charitable activities | 6 | – | 35,139 | 35,139 | 12,220 |
| Other trading activities | 7 | 67,659 | – | 67,659 | 22,856 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total income | 305,281 | 35,139 | 340,420 | 144,939 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Expenditure | |||||
| Expenditure on charitable activities | 8,9 | 303,752 | – | 303,752 | 156,303 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 303,752 | – | 303,752 | 156,303 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net income/(expenditure) and net | |||||
| movement in funds | 1,529 | 35,139 | 36,668 | (11,364) | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 116,397 | 545,263 | 661,660 | 673,024 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 117,926 | 580,402 | 698,328 | 661,660 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 12 to 21 form part of these financial statements.
- 8 -
Rutherford Association Football Club
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 14 | 534,000 | 557,136 | ||
| Investments | 15 | 100 | 100 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| 534,100 | 557,236 | ||||
| Current assets | |||||
| Debtors | 16 | 71,548 | 47,952 | ||
| Cash at bank and in hand | 94,880 | 58,672 | |||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| 166,428 | 106,624 | ||||
| Creditors: amounts falling due | |||||
| within one year | 17 | 2,200 | 2,200 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| Net current assets | 164,228 | 104,424 | |||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| Total assets less current liabilities | 698,328 | 661,660 | |||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| Net assets | 698,328 | 661,660 | |||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||||
| Funds of the charity | |||||
| Restricted funds | 580,402 | 545,263 | |||
| Unrestricted funds | 117,926 | 116,397 | |||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| Total charity funds | 18 | 698,328 | 661,660 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The statement of financial position continues on the following page.
The notes on pages 12 to 21 form part of these financial statements.
- 9 -
Rutherford Association Football Club
Company Limited by Guarantee
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of trustees and authorised for issue on 19 December 2025, and are signed on behalf of the board by:
Miss Sara Coxon (Dec 19, 2025 15:55:09 GMT)
Mr I Robinson Trustee
The notes on pages 12 to 21 form part of these financial statements.
- 10 -
Rutherford Association Football Club
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cash flows from operating activities | ||
| Net income/(expenditure) | 36,668 | (11,364) |
| Adjustments for: | ||
| Depreciation of tangible fixed assets | 23,136 | 25,447 |
| Changes in: | ||
| Trade and other debtors | (23,596) | (3,083) |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Cash generated from operations | 36,208 | 11,000 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Net cash from operating activities | 36,208 | 11,000 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Cash flows from investing activities | ||
| Purchase of tangible assets | – | (1,020) |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Net cash used in investing activities | – | (1,020) |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Net increase in cash and cash equivalents | 36,208 | 9,980 |
| Cash and cash equivalents at beginning of year | 58,672 | 48,692 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Cash and cash equivalents at end of year | 94,880 | 58,672 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
The notes on pages 12 to 21 form part of these financial statements.
- 11 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Farnacres, Coach Road, Lobley Hill, Gateshead, Tyne and Wear, NE11 0HH.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
Future plans
Our facility to continue to be a social inclusion hub for the local community to attend.
To develop further community projects to capture the interest of our community such as dog friendly actvities, elderly and veteran projects.
Continue to develop our members as footballers and or coaches but, also guide them to develop as people to support their community.
To continue the development of all volunteers through continued qualifications such as FA badges, safeguarding training, Health & Safety, Food Hygiene.
- 12 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
- 13 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold property - 20% on cost and 2% on cost Plant and machinery - 20% on cost
- 14 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value taken through income or expenditure. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value taken through income or expenditure. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
- 15 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Impairment of fixed assets (continued)
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
- 16 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
4. Limited by guarantee
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £1.
5. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Donations | 14,552 | 14,552 | 6,562 | 6,562 |
| Gift aid | 27,772 | 27,772 | 14,792 | 14,792 |
| Subscriptions | ||||
| Subscriptions | 195,298 | 195,298 | 88,509 | 88,509 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 237,622 | 237,622 | 109,863 | 109,863 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
6. Charitable activities
| Restricted | Total Funds | Restricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Grants | 35,139 | 35,139 | 12,220 | 12,220 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
7. Other trading activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Sponsorship and fundraising | 46,876 | 46,876 | 20,997 | 20,997 |
| Sale of kit | 3,000 | 3,000 | 894 | 894 |
| Fines | 703 | 703 | 65 | 65 |
| Facility hire | 387 | 387 | 380 | 380 |
| Refunds received | 16,693 | 16,693 | 520 | 520 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 67,659 | 67,659 | 22,856 | 22,856 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
8. Expenditure on charitable activities by fund type
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Staff costs | 44,288 | 44,288 | 24,815 | 24,815 |
| Football and other activity costs | 165,128 | 165,128 | 64,500 | 64,500 |
| Premises costs | 94,336 | 94,336 | 66,988 | 66,988 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 303,752 | 303,752 | 156,303 | 156,303 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
- 17 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
9. Expenditure on charitable activities by activity type
| Activities | |||
|---|---|---|---|
| undertaken | Total funds | Total fund | |
| directly | 2025 | 2024 | |
| £ | £ | £ | |
| Staff costs | 44,288 | 44,288 | 24,815 |
| Football and other activity costs | 165,128 | 165,128 | 64,500 |
| Premises costs | 94,336 | 94,336 | 66,988 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 303,752 | 303,752 | 156,303 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
| 10. | Net income/(expenditure) | ||
|---|---|---|---|
| Net income/(expenditure) is stated after charging/(crediting): | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Depreciation of tangible fixed assets | 23,136 | 25,447 | |
| Operating lease rentals | 29,648 | 7,038 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 11. | Independent examination fees | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fees payable to the independent examiner for: | |||
| Independent examination of the financial statements | 1,200 | 1,200 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 12. | Staff costs | ||
| The total staff costs and employee benefits for the reporting period are analysed as | follows: | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Wages and salaries | 44,288 | 24,815 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
| The average head count of employees during the year was 2 (2024: 2). The average | The average head count of employees during the year was 2 (2024: 2). The average | number of full- |
|---|---|---|
| time equivalent employees during the year is analysed as follows: | ||
| 2025 | 2024 | |
| No. | No. | |
| Number of staff - type 1 | 2 ৶৶৶৶ |
2 ৶৶৶৶ |
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
13. Trustee remuneration and expenses
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
- 18 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
14. Tangible fixed assets
| Freehold | Plant and | |||
|---|---|---|---|---|
| property | machinery | Total | ||
| £ | £ | £ | ||
| Cost | ||||
| At 1 April 2024 and 31 March 2025 | 1,275,841 | 46,825 | 1,322,666 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| Depreciation | ||||
| At 1 April 2024 | 720,142 | 45,388 | 765,530 | |
| Charge for the year | 22,951 | 185 | 23,136 | |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ||
| At 31 March 2025 | 743,093 | 45,573 | 788,666 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| Carrying amount | ||||
| At 31 March 2025 | 532,748 | 1,252 | 534,000 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| At 31 March 2024 | 555,699 | 1,437 | 557,136 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| 15. | Investments | |||
| Shares in | ||||
| group | ||||
| undertakings | ||||
| £ | ||||
| Cost or valuation | ||||
| At 1 April 2024 and 31 March 2025 | 100 | |||
| ৶৶৶৶ | ||||
| Impairment | ||||
| At 1 April 2024 and 31 March 2025 | – | |||
| ৶৶৶৶ | ||||
| Carrying amount | ||||
| At 31 March 2025 | 100 | |||
| ৶৶৶৶ | ||||
| At 31 March 2024 | 100 | |||
| ৶৶৶৶ | ||||
| All investments shown above are held at valuation. | ||||
| 16. | Debtors | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Amounts owed by group undertakings | 69,825 | 46,229 | ||
| Prepayments and accrued income | 267 | 267 | ||
| Other debtors | 1,456 | 1,456 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| 71,548 | 47,952 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
- 19 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
17. Creditors: amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 2,200 | 2,200 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
18. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | ||||
| At | 31 | March 202 | ||
| 1 April 2024 | Income | Expenditure | 5 | |
| £ | £ | £ | £ | |
| General fund | 116,397 | 305,281 | (303,752) | 117,926 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| At | ||||
| At | 31 | March 202 | ||
| 1 April 2023 | Income | Expenditure | 4 | |
| £ | £ | £ | £ | |
| General fund | 139,981 | 132,719 | (156,303) | 116,397 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Restricted funds | ||||
| At | ||||
| At | 31 | March 202 | ||
| 1 April 2024 | Income | Expenditure | 5 | |
| £ | £ | £ | £ | |
| Football Foundation Capital Fund | 541,683 | 35,139 | – | 576,822 |
| National Lottery Community Fund- | ||||
| Helping Vulnerable People | 3,580 | – | – | 3,580 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 545,263 | 35,139 | – | 580,402 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| At | ||||
| At | 31 | March 202 | ||
| 1 April 2023 | Income | Expenditure | 4 | |
| £ | £ | £ | £ | |
| Football Foundation Capital Fund | 529,463 | 12,220 | – | 541,683 |
| National Lottery Community Fund- | ||||
| Helping Vulnerable People | 3,580 | – | – | 3,580 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 533,043 | 12,220 | – | 545,263 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
- 20 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
19. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2025 | ||
| £ | £ | £ | ||
| Tangible fixed assets | – | 534,000 | 534,000 | |
| Investments | 100 | – | 100 | |
| Current assets | 120,026 | 46,402 | 166,428 | |
| Creditors less than 1 year | (2,200) | – | (2,200) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net assets | 117,926 | 580,402 | 698,328 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Tangible fixed assets | 15,658 | 541,683 | 557,341 | |
| Investments | 100 | – | 100 | |
| Current assets | 103,043 | 3,580 | 106,623 | |
| Creditors less than 1 year | (2,200) | – | (2,200) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net assets | 116,601 | 545,263 | 661,864 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 20. | Analysis of changes in net debt | |||
| At | ||||
| At 1 Apr 2024 | Cash flows | 31 Mar 2025 | ||
| £ | £ | £ | ||
| Cash at bank and in hand | 58,672 | 36,208 | 94,880 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
- 21 -
Rutherford Association Football Club
Company Limited by Guarantee
Management Information Year ended 31 March 2025
The following pages do not form part of the financial statements.
- 22 -
Rutherford Association Football Club
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 14,552 | 6,562 |
| Gift aid | 27,772 | 14,792 |
| Subscriptions | 195,298 | 88,509 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 237,622 | 109,863 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Charitable activities | ||
| Grants | 35,139 | 12,220 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Other trading activities | ||
| Sponsorship and fundraising | 46,876 | 20,997 |
| Sale of kit | 3,000 | 894 |
| Fines | 703 | 65 |
| Facility hire | 387 | 380 |
| Refunds received | 16,693 | 520 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 67,659 | 22,856 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total income | 340,420 | 144,939 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total expenditure | 303,752 | 156,303 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net income/(expenditure) | 36,668 | (11,364) |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
- 23 -
Rutherford Association Football Club
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Staff costs | ||
| Activities undertaken directly | ||
| Wages and salaries | 44,288 | 24,815 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Football and other activity costs | ||
| Activities undertaken directly | ||
| Equipment costs | 66,903 | 24,453 |
| Events and activities | 4,593 | 100 |
| Tournament costs | 29,752 | 7,181 |
| Training facility | 6,702 | 3,288 |
| Fines | 6,228 | 2,616 |
| League fees | 14,725 | 5,343 |
| Training and coaching | 36,225 | 21,519 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 165,128 | 64,500 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Premises costs | ||
| Activities undertaken directly | ||
| Depreciation | 23,136 | 25,446 |
| Rent and rates | 3,668 | 1,828 |
| Insurance | 4,864 | 2,224 |
| Bank charges | (104) | (143) |
| Accountancy charges | 1,200 | 1,200 |
| Light and heat | 29,157 | 15,145 |
| Telephone, printing & postage | 19,644 | 14,710 |
| Property repairs | 7,376 | 4,475 |
| Sundries | 5,395 | 2,103 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 94,336 | 66,988 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | 303,752 ৶৶৶৶৶৶৶৶৶ |
156,303 ৶৶৶৶৶৶৶৶৶ |
- 24 -
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è ò Á × Ø â è ò ï
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n I D : 1 ; - , 1 8 ? ' 1 > 6 ' Ö ¼ Ö × î ¼ » ß ¼ à ä Þ è ï é ð è ñ Â ð é Â Â ð é Â ç ð é Â ì × Ø â é Â é ´
n I n $ ) - . / ' : 1 ; * ' * = - + ' * % 8 . / ? 8 . ( ( 5 ) - . / ' 5 ) - 6 = * ' * 5 ) 0 8 . % 5 + ( ´
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n ] n (o - ' , 6 % ' G 1 / ( ' ( ' . ( 7 ( ' / 8 0 ' 1 ) 2 + / . ' % ) + 1 + ( ; H 0 1 ß 2 ¼ 1 à > é 6 ' ç > Â ' ¾ % . Ü Ø 8 ' Õ Þ 8 ' ß ( ¼ + 5 à + = é + 5 . ç é ) + 1 ; 1 ) * - . 8 . ) 1 7 5 8 = ( ( = 0 0 . 8 + ´
n ] C 9 . 8 . ) 1 7 5 8 = ( ( = 0 0 . 8 + ( - , ' / ' ( . 7 ' 8 0 1 2 / ' ) + ) . & * = ' H Ö ¼ Ö × î ¼ » ß ¼ à ä Þ è ï ç × Ø â è ï è ´
¾ Ü Ø Õ Þ ß ¼ à ä Þ è ï ì × Ø â è ï í
n ] r < ' ( + 5 + = + 5 . ) + 1 ; ´
n ] s o ' 6 % G 1 ( ( ' ( ( / ' ) + . % + 1 ; 0 1 2 1 > 6 ' H + . + 1 6 . % > . ; ' ( n ] n @ n ] C 1 ) * n ] r ´
n b D < ' ( ' 1 8 - , 1 ) * t ' 7 ' 6 . 0 / ' ) + - 8 ' * 5 + ´
n b n l 4 . + - = 8 8 ' ) + 6 2 = ( ' * m
n f D 9 8 ' 1 + 5 7 ' ( + 1 ; - 8 ' * 5 + ´
n f I B = * 5 . G 5 ( = 1 6 ' ; 0 ' ) * 5 + = 8 ' - 8 ' * 5 + l B q 9 m 1 ) * 5 * ' . E 1 / ' ( ' ; 0 ' ) * 5 + = 8 ' - 8 ' * 5 + ´
l E q 9 m
n f n : . + 1 6 . % < ' ( ' 1 8 - , 1 ) * t ' 7 ' 6 . 0 / ' ) + - 8 ' * 5 + @ - 8 ' 1 + 5 7 ' ( + 1 ; - 8 ' * 5 + 1 ) * B q 9 u E q 9 H ´
Ö ¼ Ö × î ß ¼ à é í Â Ö ¼ é è ç
n n D º 1 ) * 8 ' / ' * 5 1 + 5 . ) + 1 ; - 8 ' * 5 + ´
n n n º 5 % ' 1 ( ( = 8 1 ) - ' - . / 0 1 ) 2 + 1 ; - 8 ' * 5 + ´
n C D : . + 1 6 6 1 ) * 8 ' / ' * 5 1 + 5 . ) 1 ) * 6 5 % ' 1 ( ( = 8 1 ) - ' - . / 0 1 ) 2 + 1 ; - 8 ' * 5 + H Ö ¼ Ö × î ß ¼ à é é Â × Ø â ´
é é é
n C n 9 1 0 5 + 1 6 1 6 6 . & 1 ) - ' ( % 5 8 ( + G 2 ' 1 8 + 1 ; - 8 ' * 5 + ´
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¾ Ü Ø Õ Þ ß ¼ à é ì é
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n r n º 1 ) * 8 ' / ' * 5 1 + 5 . ) . 8 6 5 % ' 1 ( ( = 8 1 ) - ' - . / 0 1 ) 2 + 1 ; - 8 ' * 5 + 0 1 2 1 > 6 ' H Ö ¼ Ö × î ¼ » ß ¼ à ä Þ é è é × Ø â ´
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n s D 9 1 0 5 + 1 6 1 6 6 . & 1 ) - ' ( % 5 8 ( + G 2 ' 1 8 + 1 ; - 8 ' * 5 + 0 1 2 1 > 6 ' G ß ¼ à ä Þ é è é ð é Á Â × Ø â é Á é ¾ Ü Ø Õ Þ ß ¼ à ä Þ ´
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n ² n : 1 ; 1 6 8 ' 1 * 2 0 1 5 * l 1 ) * ) . + 1 6 8 ' 1 * 2 8 ' 0 1 5 * m ´
C D D : 1 ; . = + ( + 1 ) * 5 ) ? G ß ¼ à é ì é ¾ Ü Ø Õ Þ ß ¼ à ä Þ é è é ð é Á Â ð é Á é × Ø â é ò é ´
C D n : 1 ; . 7 ' 8 0 1 5 * 5 ) - 6 = * 5 ) ? ( = 8 0 6 = ( . 8 0 1 2 1 > 6 ' - 8 ' * 5 + ( G Ö ¼ Ö × î Þ Õ ¾ ¼ » ß ¼ à ä Þ é è é ð é Á Â ð é Á é ´
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C I f B = * 5 . G 5 ( = 1 6 ' ; 0 ' ) * 5 + = 8 ' - 8 ' * 5 + 1 ) * 5 * ' . E 1 / ' ( ' ; 0 ' ) * 5 + = 8 ' - 8 ' * 5 + ( = 8 8 ' ) * ' 8 ' * + . + , 5 ( ´
- . / 0 1 ) 2
C I n < ' ( ' 1 8 - , 1 ) * t ' 7 ' 6 . 0 / ' ) + ' ; 0 ' ) * 5 + = 8 ' - 8 ' * 5 + ( ( = 8 8 ' ) * ' 8 ' * + . + , 5 ( - . / 0 1 ) 2 ´
t = 8 5 ) ? + , ' 8 ' + = 8 ) 0 ' 8 5 . * @ * 5 * + , ' - . / 0 1 ) 2 ' ; 0 . 8 + ? . . * ( 1 ) * u . 8 ( ' 8 7 5 - ' ( + . 5 ) * 5 7 5 * = 1 6 ( @ ' ) + ' 8 0 8 5 ( ' ( . 8 . 8 ? 1 ) 5 ( 1 + 5 . ) ( . = + ( 5 * '
+ , ' ê ) 5 + ' * ë 5 ) ? * . / l ê ë m
C I C v ' ( G ? . . * ( C I r v ' ( H ( ' 8 7 5 - ' ( C I s 4 . H ) ' 5 + , ' 8
C ] D { 8 1 ) F ' * 5 ) 7 ' ( + / ' ) + 5 ) - . / ' u q ; ' / 0 + B Ó E * 5 ( + 8 5 > = + 5 . ) ( ´
C ] n 4 = / > ' 8 . % n I � ? 8 . = 0 - . / 0 1 ) 5 ' ( ´
Ñ Õ Ö × Ø Ù Ú Û Ü Ø Ö Ý ä ½ ä î ä ã × Ø Ö ß ¼ à ä Þ ð Ü » Ü Ø Ö Ý ä Ô ä ½ Ü ¼ â ð Ö Ý ä å ¼ ¾ Ô × Ø á
C b D ( , . = 6 * , 1 7 ' / 1 * ' l & , ' + , ' 8 5 + , 1 ( . 8 ) . + m 5 ) ( + 1 6 / ' ) + 0 1 2 / ' ) + ( 1 ( 1 6 1 8 ? ' - . / 0 1 ) 2 = ) * ' 8 + , ' 9 . 8 0 . 8 1 + 5 . ) : 1 ;
l $ ) ( + 1 6 / ' ) + h 1 2 / ' ) + ( m < ' ? = 6 1 + 5 . ) (
C b I ( , . = 6 * , 1 7 ' / 1 * ' l & , ' + , ' 8 5 + , 1 ( . 8 ) . + m 5 ) ( + 1 6 / ' ) + 0 1 2 / ' ) + ( 1 ( 1 7 ' 8 2 6 1 8 ? ' - . / 0 1 ) 2 = ) * ' 8 + , ' 9 . 8 0 . 8 1 + 5 . ) : 1 ;
l $ ) ( + 1 6 / ' ) + h 1 2 / ' ) + ( m < ' ? = 6 1 + 5 . ) (
C b n 5 ( & 5 + , 5 ) 1 ? 8 . = 0 0 1 2 / ' ) + ( 1 8 8 1 ) ? ' / ' ) + % . 8 + , ' 0 ' 8 5 .
C f D , 1 ( & 8 5 + + ' ) * . & ) . 8 ( . 6 * 5 ) + 1 ) ? 5 > 6 ' 1 ( ( ' + (
C f n , 1 ( / 1 * ' - 8 . ( ( G > . 8 * ' 8 8 . 2 1 6 + 2 0 1 2 / ' ) + (
C f r q 1 + = + + . ' 6 0 = + o - , ' / ' 8 ' 5 / > = 8 ( ' * * 5 ( - . = ) + ( 5 ) - 6 = * ' * 1 ( + 1 ; 1 > 6 ' 5 ) - . / ' ´
----- End of picture text -----*
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----- Start of picture text -----
C n D h = + 1 ) i j k 5 ) > . ; C n D 5 % 1 < t - 6 1 5 / 5 ( / 1 * ' > 2 1 ( / 1 6 6 . 8 / ' * 5 = / G ( 5 ' * ' ) + ' 8 0 8 5 ( ' l o p q m @
5 ) - 6 = * 5 ) ? 1 o p q ( = > - . ) + 8 1 - + . 8 + . 1 6 1 8 ? ' - . / 0 1 ) 2 1 ) * u . 8 % . 8 1 6 6 - 8 ' 1 + 5 7 ' ( - 6 1 5 / (
C n b h = + 1 ) i j k 5 ) > . ; C n b 5 % + , ' - 6 1 5 / 5 ( / 1 * ' > 2 1 < t 5 ) + ' ) ( 5 7 ' o p q
C n n h = + 1 ) i j k 5 ) > . ; C n n 5 % + , ' - 6 1 5 / 5 ( / 1 * ' > 2 1 6 1 8 ? ' - . / 0 1 ) 2
C n C h = + 1 ) i j k 5 ) > . ; C n C + . - . ) % 5 8 / + , 1 + 1 < t - 6 1 5 / ) . + 5 % 5 - 1 + 5 . ) % . 8 / , 1 ( > ' ' ) ( = > / 5 + + '
C n r h = + 1 ) i j k 5 ) > . ; C n r + . - . ) % 5 8 / + , 1 + 1 < t 1 * * 5 + 5 . ) 1 6 5 ) % . 8 / 1 + 5 . ) % . 8 / , 1 ( > ' ' ) ( = > / 5 + + '
C n s h = + 1 ) i j k 5 ) > . ; C n s + . - . ) % 5 8 / + , 1 + 1 9 8 ' 1 + 5 7 ' ( 1 * * 5 + 5 . ) 1 6 5 ) % . 8 / 1 + 5 . ) % . 8 / , 1 ( > ' ' ) ( = > / 5 + + '
C n ² < t ' ; 0 ' ) * 5 + = 8 ' z = 1 6 5 % 2 5 ) ? % . 8 o p q u < t 5 ) + ' ) ( 5 7 ' o p q 8 ' 6 5 ' % ´
C C D < t ' ) , 1 ) - ' * ' ; 0 ' ) * 5 + = 8 ' ´
C C b 9 8 ' 1 + 5 7 ' ( - . 8 ' ' ; 0 ' ) * 5 + = 8 ' ´
C C n 9 8 ' 1 + 5 7 ' ( 1 * * 5 + 5 . ) 1 6 * ' * = - + 5 . ) ´
C r D < t ' ) , 1 ) - ' * ' ; 0 ' ) * 5 + = 8 ' 1 ) * - 8 ' 1 + 5 7 ' ( 1 * * 5 + 5 . ) 1 6 * ' * = - + 5 . ) + . + 1 6 > . ; C C D 1 ) * > . ; ´
C C n
C r n < t ' ) , 1 ) - ' * ' ; 0 ' ) * 5 + = 8 ' . % 1 o p q . ) & . 8 F ( = > - . ) + 8 1 - + ' * + . 5 + > 2 1 6 1 8 ? ' - . / 0 1 ) 2 ´
C s D 1 - - 5 ) ' 8 ' ( ' 1 8 - , ' ; 0 ' ) * 5 + = 8 ' ´
C s n q ) + ' 8 + , ' + . + 1 6 ' ) , 1 ) - ' * ' ; 0 ' ) * 5 + = 8 ' ´
9 1 0 5 + 1 6 1 6 6 . & 1 ) - ' ( Ó 1 6 1 ) - 5 ) ? - , 1 8 ? ' (
B ) ) = 1 6 5 ) 7 ' ( + / ' ) + 1 6 6 . & 1 ) - ' C ² D ´
{ = 6 6 ' ; 0 ' ) ( 5 ) ? C s s ´ C s ² ´
p 1 - , 5 ) ' 8 2 1 ) * 0 6 1 ) + G ( = 0 ' 8 G * ' * = - + 5 . ) C ² I ´ C ² ] ´
p 1 - , 5 ) ' 8 2 1 ) * 0 6 1 ) + G ( 0 ' - 5 1 6 8 1 + ' 1 6 6 . & 1 ) - ' C ² b ´ C ² f ´
p 1 - , 5 ) ' 8 2 1 ) * 0 6 1 ) + G ( 0 ' - 5 1 6 8 1 + ' 0 . . 6 C ² n ´ r D D ´
p 1 - , 5 ) ' 8 2 1 ) * 0 6 1 ) + G / 1 5 ) 0 . . 6 r D n ´ r I D ´
o + 8 = - + = 8 ' ( 1 ) * > = 5 6 * 5 ) ? ( r I I ´
Ó = ( 5 ) ' ( ( 0 8 ' / 5 ( ' ( 8 ' ) . 7 1 + 5 . ) r I n ´ r ] D ´
+ , ' 8 1 6 6 . & 1 ) - ' ( 1 ) * - , 1 8 ? ' ( r ] n ´ r b D ´
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==> picture [523 x 615] intentionally omitted <==
----- Start of picture text -----
r C D p 1 - , 5 ) ' 8 2 1 ) * 0 6 1 ) + . ) & , 5 - , % 5 8 ( + 2 ' 1 8 1 6 6 . & 1 ) - ' 5 ( - 6 1 5 / ' * ´
r C n t ' ( 5 ? ) 1 + ' * ' ) 7 5 8 . ) / ' ) + 1 6 6 2 % 8 5 ' ) * 6 2 / 1 - , 5 ) ' 8 2 1 ) * 0 6 1 ) + ´
r r D p 1 - , 5 ) ' 8 2 1 ) * 0 6 1 ) + . ) 6 . ) ? G 6 5 % ' 1 ( ( ' + ( 1 ) * 5 ) + ' ? 8 1 6 % ' 1 + = 8 ' ( ´
r r I o + 8 = - + = 8 ' ( 1 ) * > = 5 6 * 5 ) ? ( ´
r r ] p 1 - , 5 ) ' 8 2 1 ) * 0 6 1 ) + G ( = 0 ' 8 G * ' * = - + 5 . ) ´
r r b p 1 - , 5 ) ' 8 2 1 ) * 0 6 1 ) + G ( 0 ' - 5 1 6 8 1 + ' 1 6 6 . & 1 ) - ' ´
r r n + , ' 8 / 1 - , 5 ) ' 8 2 1 ) * 0 6 1 ) + ´
B / . = ) + p 1 ; 5 / = / 1 7 1 5 6 1 > 6 ' % . 8 ( = 8 8 ' ) * ' 8 1 (
? 8 . = 0 8 ' 6 5 ' %
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º . ( ( ' ( . % + 8 1 * ' ( - 1 8 8 5 ' * . ) & , . 6 6 2 . = + ( 5 * ' + , ' r ² D ´
ê ë
4 . ) G + 8 1 * 5 ) ? * ' % 5 - 5 + ( . ) 6 . 1 ) 8 ' 6 1 + 5 . ) ( , 5 0 ( 1 ) * r ² n ´ s D D ´
' 8 5 7 1 + 5 7 ' - . ) + 8 1 - + (
ê ë 0 8 . 0 ' 8 + 2 > = ( 5 ) ' ( ( 6 . ( ( ' ( s D n ´ s I D ´
7 ' 8 ( ' 1 ( 0 8 . 0 ' 8 + 2 > = ( 5 ) ' ( ( 6 . ( ( ' ( s I n ´
º . ( ( ' ( % 8 . / / 5 ( - ' 6 6 1 ) ' . = ( + 8 1 ) ( 1 - + 5 . ) ( s ] D ´
9 1 0 5 + 1 6 6 . ( ( ' ( s ] n ´
4 . ) G + 8 1 * 5 ) ? 6 . ( ( ' ( . ) 5 ) + 1 ) ? 5 > 6 ' % 5 ; ' * 1 ( ( ' + ( s b D ´ s b n ´
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? 8 . = 0 8 ' 6 5 ' %
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ó = 1 6 5 % 2 5 ) ? * . ) 1 + 5 . ) ( s f n ´
p 1 ) 1 ? ' / ' ) + ' ; 0 ' ) ( ' ( s n D ´ s n n ´
----- End of picture text -----*
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----- Start of picture text -----
s n C B / . = ) + . % ? 8 . = 0 8 ' 6 5 ' % - 6 1 5 / ' * & , 5 - , 8 ' 6 1 + ' ( + . 4 $ + 8 1 * 5 ) ? ´
6 . ( ( ' ( = ( ' * 1 ? 1 5 ) ( + 8 ' ( + . % ê ë u / 1 5 ) ( + 8 ' 1 / 0 8 . % 5 + (
s n r B / . = ) + . % ? 8 . = 0 8 ' 6 5 ' % - 6 1 5 / ' * & , 5 - , 8 ' 6 1 + ' ( + . 4 $ + 8 1 * 5 ) ? ´
6 . ( ( ' ( = ( ' * 1 ? 1 5 ) ( + 4 $ + 8 1 * 5 ) ? 0 8 . % 5 + (
s n s B / . = ) + . % ? 8 . = 0 8 ' 6 5 ' % - 6 1 5 / ' * & , 5 - , 8 ' 6 1 + ' ( + . 8 ' ( + . % ´
ê ë u / 1 5 ) ( + 8 ' 1 / 6 . ( ( ' ( = ( ' * 1 ? 1 5 ) ( + 4 $ + 8 1 * 5 ) ? 0 8 . % 5 + (
s C D t . ) . + 8 ' 0 1 2 ( = / ( . % ´ . 8 6 ' ( ( A
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/ 1 F ' 1 ) ' ) + 8 2 5 ) + , 5 ( > . ; A
s C n < ' 0 1 2 / ' ) + . % 9 . 8 0 . 8 1 + 5 . ) : 1 ; ´
s r D < ' 0 1 2 / ' ) + . % $ ) - . / ' : 1 ; ´
s r n h 1 2 1 > 6 ' < ' ( ' 1 8 - , 1 ) * t ' 7 ' 6 . 0 / ' ) + + 1 ; - 8 ' * 5 + ´
s s D h 1 2 1 > 6 ' < ' ( ' 1 8 - , 1 ) * t ' 7 ' 6 . 0 / ' ) + ' ; 0 ' ) * 5 + = 8 ' - 8 ' * 5 + ´
s s n h 1 2 1 > 6 ' - 8 ' 1 + 5 7 ' ( + 1 ; - 8 ' * 5 + ´
s s C h 1 2 1 > 6 ' B = * 5 . G 5 ( = 1 6 ' ; 0 ' ) * 5 + = 8 ' - 8 ' * 5 + 1 ) * 5 * ' . E 1 / ' ( ' ; 0 ' ) * 5 + = 8 ' - 8 ' * 5 + ´
s ² D h 1 2 1 > 6 ' 6 1 ) * 8 ' / ' * 5 1 + 5 . ) . 8 6 5 % ' 1 ( ( = 8 1 ) - ' - . / 0 1 ) 2 + 1 ; - 8 ' * 5 + ´
s ² n h 1 2 1 > 6 ' - 1 0 5 + 1 6 1 6 6 . & 1 ) - ' ( % 5 8 ( + G 2 ' 1 8 + 1 ; - 8 ' * 5 + ´
$ ) - 6 = * 5 ) ? ( = 8 8 ' ) * ' 8 ( = ) * ' 8 + , ' $ ) ( + 1 6 / ' ) + h 1 2 / ' ) + ( < ' ? = 6 1 + 5 . ) ( A
² D D : , ' % . 6 6 . & 5 ) ? 1 / . = ) + 5 ( + . > ' ( = 8 8 ' ) * ' 8 ' * ´
h = + 1 ) i j k 5 ) + , ' 1 0 0 8 . 0 8 5 1 + ' > . ; ' ( > ' 6 . &
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² ] D 4 1 / ' . % > 1 ) F . 8 > = 5 6 * 5 ) ? ( . - 5 ' + 2
² ] n Ó 8 1 ) - , ( . 8 + - . * '
² b D B - - . = ) + ) = / > ' 8
² b n 4 1 / ' . % 1 - - . = ) +
² f D Ó = 5 6 * 5 ) ? ( . - 5 ' + 2 8 ' % ' 8 ' ) - '
² f b h = + 1 ) i j k 5 ) > . ; ² f b 5 % + , ' 8 ' 5 ( 1 < t 0 1 2 1 > 6 ' - 8 ' * 5 + 1 ) * . ) ' . % + , ' - . ) * 5 + 5 . ) ( 6 5 ( + ' * 5 ) + , ' 9 : C D D E = 5 * ' 5 (
1 0 0 6 5 - 1 > 6 '
² f n 9 . / 0 6 ' + ' + , ' 1 = + , . 8 5 + 2 > ' 6 . & 5 % 2 . = & 1 ) + + , ' 8 ' 0 1 2 / ' ) + + . > ' / 1 * ' + . 1 0 ' 8 ( . ) . + , ' 8 + , 1 ) + , ' - . / 0 1 ) 2
$ @ 1 ( l ' ) + ' 8 ( + 1 + = ( G - . / 0 1 ) 2 ( ' - 8 ' + 1 8 2 @ + 8 ' 1 ( = 8 ' 8 @ 6 5 z = 5 * 1 + . 8 . 8 1 = + , . 8 5 ( ' * 1 ? ' ) + @ ' + - A m
² n D . % l ä Ø Ö ä ½ å ¼ ¾ Ô × Ø á Ø × ¾ ä m
² n n 1 = + , . 8 5 ( ' l ä Ø Ö ä ½ Ø × ¾ ä m
² C D . % 1 * * 8 ' ( ( l ä Ø Ö ä ½ × â â ½ ä Þ Þ m
µ Q T L U Q R N
² C n 4 . / 5 ) ' ' 8 ' % ' 8 ' ) - '
+ . 8 ' - ' 5 7 ' 0 1 2 / ' ) + . ) - . / 0 1 ) 2 3 ( > ' , 1 6 %
² r D 4 1 / '
t ' - 6 1 8 1 + 5 . )
$ * ' - 6 1 8 ' + , 1 + + , ' 5 ) % . 8 / 1 + 5 . ) $ , 1 7 ' ? 5 7 ' ) . ) + , 5 ( 9 . / 0 1 ) 2 : 1 ; < ' + = 8 ) 1 ) * 1 ) 2 ( = 0 0 6 ' / ' ) + 1 8 2 0 1 ? ' ( 5 ( - . 8 8 ' - + 1 ) * - . / 0 6 ' + '
+ . + , ' > ' ( + . % / 2 F ) . & 6 ' * ? ' 1 ) * > ' 6 5 ' % A
$ = ) * ' 8 ( + 1 ) * + , 1 + ? 5 7 5 ) ? % 1 6 ( ' 5 ) % . 8 / 1 + 5 . ) 5 ) + , ' 8 ' + = 8 ) @ . 8 - . ) - ' 1 6 5 ) ? 1 ) 2 0 1 8 + . % + , ' - . / 0 1 ) 2 k ( 0 8 . % 5 + ( . 8 + 1 ; 0 1 2 1 > 6 ' @ - 1 ) 6 ' 1
+ . > . + , + , ' - . / 0 1 ) 2 1 ) * / ' > ' 5 ) ? 0 8 . ( ' - = + ' * A
² r n 4 1 / '
J Q Z V X T Q X
² s D t 1 + ' t t u p p u v v v v
a w a c w c ^ c ` I ² u I ] u ] D ] C
Miss Sara Coxon (Dec 19, 2025 15:55:09 GMT)
² s n o + 1 + = (
O K T L N N
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\ _ ^ ^ c ^ a N O T V Q X x P Q O W U U Q K X L V X ¹ N O V Q R T T L W O L V X Q X Q O W P L N O a S ¹ O V [ c ^ a
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{ . 8 % = 8 + , ' 8 5 ) % . 8 / 1 + 5 . ) 8 ' 1 * Ý × Ö Þ Õ Ô Ô î ä ¾ ä Ø Ö × ½ á Ô × æ ä Þ â ¼ Ø ä ä â Ö ¼ å ¼ ¾ Ô î ä Ö ä × Ø â Ü Ø å î Õ â ä × Þ Ô × ½ Ö ¼ » Ö Ý ä ¿ ¼ ¾ Ô × Ø á À × à ä Ö Õ ½ Ø + . % 5 )
. = + & , 1 + ( = 0 0 6 ' / ' ) + 1 8 2 0 1 ? ' ( 2 . = ) ' ' * + . - . / 0 6 ' + ' A
B 6 ( . @ 8 ' 1 * + , ' ¾ Ô ¼ ½ Ö × Ø Ö Ô ¼ Ü Ø Ö Þ × ß ¼ Õ Ö × î î Þ Õ Ô Ô î ä ¾ ä Ø Ö × ½ á Ô × æ ä Þ × Ø â ¿ À Á Â Â Æ ¿ Ý × ½ Ü Ö Ü ä Þ × Ø â ¿ ¼ ¾ ¾ Õ Ø Ü Ö á Ã ¾ × Ö ä Õ ½ Ô ¼ ½ Ö Þ ¿ î Õ ß Þ ! ¿ Ã ¿ Þ "
% . 8 % = 8 + , ' 8 ? = 5 * 1 ) - ' 1 > . = + - . / 0 6 ' + 5 ) ? + , 5 ( ( = 0 0 6 ' / ' ) + 1 8 2 0 1 ? ' A
q I 9 . / 0 1 ) 2 ) 1 / ' J K L M N O P Q O R S T T Q U V W L V Q X Y Q Q L Z W [ [ \ [ K Z
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q b » ½ ¼ ¾ Å Å # Ï Ï # $ $ $ $ ^ a w ^ d w c ^ c d
q f Ö ¼ Å Å # Ï Ï # $ $ $ $ x a w ^ x w c ^ c <br>9 , 1 8 5 + 2 u 9 B o 9 8 ' 0 1 2 / ' ) + 8 ' % ' 8 ' ) - ' q n<br>9 , 1 8 5 + 2 9 . / / 5 ( ( 5 . ) 8 ' ? 5 ( + 8 1 + 5 . ) ) = / > ' 8 @ . 8 o - . + + 5 ( , q I D a a c _ a x
9 , 1 8 5 + 2 ) = / > ' 8 l 5 % 1 0 0 6 5 - 1 > 6 ' m
h = + 1 ) i j k 5 ) + , ' 8 ' 6 ' 7 1 ) + > . ; 5 % * = 8 5 ) ? + , ' 0 ' 8 5 . * - . 7 ' 8 ' * > 2 + , ' ( ' ( = 0 0 6 ' / ' ) + 1 8 2 0 1 ? ' (
: , ' - . / 0 1 ) 2 & 1 ( 1 - , 1 8 5 + 2 u 9 B o 9 1 ) * 5 ( - 6 1 5 / 5 ) ? q I n Ç
?' 1; ' 5 ) / ( 0 l B + 5 . 6 ( ) . % 8 0 . = / + 1 1 ) 6 6 i + j 1 k ; 5 ) . ) > . 1 ; 6 6 q . I8 n 0 1 5 % 8 + + , . ' % 5 - + ( . / 5 ) 0 - 1. )/ 2 ' & 1 1 ) ( * 1
- , 1 8 5 + 2 u 9 B o 9 > = + , 1 * ) . 5 ) - . / ' . 8 ? 1 5 ) ( 5 ) + , ' 0 ' 8 5 . * m
B 6 6 5 ) - . / ' 1 ) * ? 1 5 ) ( 1 8 ' ' ; ' / 0 + % 8 . / + 1 ; 1 ) * , 1 7 ' q ] D Ç
> ' ' ) @ & 5 6 6 > ' @ 1 0 0 6 5 ' * % . 8 - , 1 8 5 + 1 > 6 ' . 8 z = 1 6 5 % 2 5 ) ? 0 = 8 0 . ( ' (
. ) 6 2
o . / ' . % + , ' 5 ) - . / ' 1 ) * ? 1 5 ) ( / 1 2 ) . + > ' ' ; ' / 0 + . 8 q ] n
, 1 7 ' ) . + > ' ' ) 1 0 0 6 5 ' * % . 8 - , 1 8 5 + 1 > 6 ' . 8 z = 1 6 5 % 2 5 ) ?
0 = 8 0 . ( ' ( . ) 6 2 @ 1 ) * $ , 1 7 ' - . / 0 6 ' + ' * % . 8 / 9 : C D D
$ - 6 1 5 / ' ; ' / 0 + 5 . ) % 8 . / + 1 ;
4 1 / ' q b D J Q Z V X T Q X
o + 1 + = ( q b n O K T L N N
t 1 + ' Å Å # Ï Ï # $ $ $ $ q f D a w a c w c ^ c `
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: . / 1 F ' 1 8 ' 0 1 2 / ' ) + - 6 1 5 / % . 8 + , ' 0 ' 8 5 . * - . 7 ' 8 ' * > 2 + , ' ( ' ( = 0 0 6 ' / ' ) + 1 8 2 0 1 ? ' ( @ 0 6 ' 1 ( ' 8 ' ? 5 ( + ' 8 1 ) * ' ) 8 . 6 + . = ( ' + , ' 9 , 1 8 5 + 5 ' (
) 6 5 ) ' ( ' 8 7 5 - ' A o ' ' 9 : C D D ? = 5 * ' % . 8 % = 8 + , ' 8 5 ) % . 8 / 1 + 5 . ) A
h = + 1 ) i j k 5 ) + , ' > . ; 5 % * = 8 5 ) ? + , ' 0 ' 8 5 . * - . 7 ' 8 ' * > 2 + , ' ( ' ( = 0 0 6 ' / ' ) + 1 8 2 0 1 ? ' ( 2 . = , 1 7 ' . 7 ' 8 - 6 1 5 / ' * + 1 ; q f n
qq )) ++ '' 88 + , ' ' + 1 % 55 ?6 ( = . 8 ' % 1 5 ) ) - 2 6 = 5 ) * - ' . * / 5 ) ' + 8 , ' ' - ' - 5 , 7 1 ' 8 * 5 + 2 % 8 3 ( . u / 9 B + , o ' 9 % 3 . o 6 6 . 1 & - - 5 ) . ? = ) ( + . ( = % 8 . - 8 ' + ( , @ ' - 0 6 1 ' 5 / 8 5 . ' * * - 1 . ( 7 ' ' ; 8 ' ' * / > 0 2 + % + 8 , . 5 ( / 8 '+ 1 + = ; 8 5 ) ) A + , ' , 1 ) * ( . % + , ' - , 1 8 5 + 2 u 9 B o 9 A
4 . ) G ' ; ' / 0 + 1 / . = ) + ( ( , . = 6 * > ' ' ) + ' 8 ' * . ) + , ' % . 8 / 9 : C D D 5 ) + , ' 1 0 0 8 . 0 8 5 1 + ' > . ; ' ( A
: 2 0 ' . % 5 ) - . / ' B / . = ) +
q ) + ' 8 + . + 1 6 + = 8 ) . 7 ' 8 % 8 . / ' ; ' / 0 + - , 1 8 5 + 1 > 6 ' + 8 1 * 5 ) ? 1 - + 5 7 5 + 5 ' ( q n D ´
$ ) 7 ' ( + / ' ) + 5 ) - . / ' G ' ; - 6 = * ' 1 ) 2 1 / . = ) + ( 5 ) - 6 = * ' * . ) % . 8 / 9 : C D D q n n ´
ê ë 6 1 ) * 1 ) * > = 5 6 * 5 ) ? G ' ; - 6 = * ' 1 ) 2 1 / . = ) + ( 5 ) - 6 = * ' * . ) % . 8 / 9 : C D D q C D ´
E 5 % + B 5 * G ' ; - 6 = * ' 1 ) 2 1 / . = ) + ( 5 ) - 6 = * ' * . ) % . 8 / 9 : C D D q C n ´
{ 8 . / . + , ' 8 - , 1 8 5 + 5 ' ( G ' ; - 6 = * ' 1 ) 2 1 / . = ) + ( 5 ) - 6 = * ' * . ) % . 8 / 9 : C D D q r D ´
E 5 % + ( . % ( , 1 8 ' ( . 8 ( ' - = 8 5 + 5 ' ( 8 ' - ' 5 7 ' * q r n ´
E 5 % + ( . % 8 ' 1 6 0 8 . 0 ' 8 + 2 8 ' - ' 5 7 ' * q s D ´
+ , ' 8 ( . = 8 - ' ( l ) . + 5 ) - 6 = * ' * 1 > . 7 ' m q s n ´
: . + 1 6 . % > . ; ' ( q n D + . q s n q ² D ´
q ) + ' 8 * ' + 1 5 6 ( . % ' ; 0 ' ) * 5 + = 8 ' 1 ( ( , . & ) 5 ) + , ' - , 1 8 5 + 2 3 ( u 9 B o 9 3 ( 1 - - . = ) + ( % . 8 + , ' 0 ' 8 5 . * - . 7 ' 8 ' * > 2 + , ' ( ' ( = 0 0 6 ' / ' ) + 1 8 2 0 1 ? ' (
: 2 0 ' . % ' ; 0 ' ) * 5 + = 8 ' B / . = ) +
: 8 1 * 5 ) ? - . ( + ( 5 ) 8 ' 6 1 + 5 . ) + . ' ; ' / 0 + - , 1 8 5 + 1 > 6 ' 1 - + 5 7 5 + 5 ' ( l 5 ) > . ; q n D m q ² n ´
ê ë 6 1 ) * 1 ) * > = 5 6 * 5 ) ? ( - . ( + ( 5 ) 8 ' 6 1 + 5 . ) + . ' ; ' / 0 + - , 1 8 5 + 1 > 6 ' 1 - + 5 7 5 + 5 ' ( l 5 ) q I D D ´
> . ; q C D m
B 6 6 ? ' ) ' 8 1 6 1 * / 5 ) 5 ( + 8 1 + 5 . ) u ? . 7 ' 8 ) 1 ) - ' - . ( + ( q I D n ´
B 6 6 ? 8 1 ) + ( 1 ) * * . ) 1 + 5 . ) ( / 1 * ' & 5 + , 5 ) + , ' ê ë q I I D ´
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+ , ' 8 ' ; 0 ' ) * 5 + = 8 ' ) . + 5 ) - 6 = * ' * 1 > . 7 ' @ . 8 ) . + = ( ' * 5 ) - 1 6 - = 6 1 + 5 ) ? % 5 ? = 8 ' ( q I ] D ´
' ) + ' 8 ' * . ) + , ' % . 8 / 9 : C D D
: . + 1 6 . % > . ; ' ( q ² n + . q I ] D q I ] n ´
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: 1 ) ? 5 > 6 ' % 5 ; ' * 1 ( ( ' + ( q I b D ´ q I b n ´
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l ' ; - 6 = * 5 ) ? - . ) + 8 . 6 6 ' * - . / 0 1 ) 5 ' ( m
o , 1 8 ' ( 5 ) @ 1 ) * 6 . 1 ) ( + . @ - . ) + 8 . 6 6 ' * q I n D ´ q I n n ´
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7 ' 8 ( ' 1 ( 5 ) 7 ' ( + / ' ) + ( q I C D ´ q I C n ´
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ó = 1 6 5 % 2 5 ) ? 5 ) 7 ' ( + / ' ) + ( 1 ) * 6 . 1 ) ( q I s D
Ã Ô Ô î Ü ä Þ Ö ¼ å Ý × ½ Ü Ö Ü ä Þ ¼ Ø î á % ä ä ¿ À Á   æ Õ Ü â ä
1 6 = ' . % 1 ) 2 ) . ) G z = 1 6 5 % 2 5 ) ? 5 ) 7 ' ( + / ' ) + ( 1 ) * 6 . 1 ) ( q I s n ´
Ã Ô Ô î Ü ä Þ Ö ¼ å Ý × ½ Ü Ö Ü ä Þ ¼ Ø î á % ä ä ¿ À Á   æ Õ Ü â ä
4 = / > ' 8 . % ( = > ( 5 * 5 1 8 2 . 8 1 ( ( . - 5 1 + ' * - . / 0 1 ) 5 ' ( + , ' - , 1 8 5 + 2 - . ) + 8 . 6 ( 1 + + , ' ' ) * . % q I ² D ´
+ , ' 0 ' 8 5 . * A q ; - 6 = * ' - . / 0 1 ) 5 ' ( + , 1 + & ' 8 ' * . 8 / 1 ) + + , 8 . = ? , . = + + , ' 0 ' 8 5 .
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Rutherford Accounts and CT600 2025
Final Audit Report
2025-12-19
Created: 2025-12-19 By: Mitchells Chartered Accountants (esign@mitchellsca.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAxIkntB7asIcNTk8GnAAYHz51EZo2qqo4
"Rutherford Accounts and CT600 2025" History
- Document created by Mitchells Chartered Accountants (esign@mitchellsca.co.uk) 2025-12-19 - 14:49:33 GMT- IP address: 88.215.3.151
Document emailed to Miss Sara Coxon (sara.coxon@rutherfordafc.co.uk) for signature 2025-12-19 - 14:49:44 GMT
- Email viewed by Miss Sara Coxon (sara.coxon@rutherfordafc.co.uk)
2025-12-19 - 15:20:03 GMT- IP address: 92.40.200.119
- Document e-signed by Miss Sara Coxon (sara.coxon@rutherfordafc.co.uk)
Signature Date: 2025-12-19 - 15:55:09 GMT - Time Source: server- IP address: 13.135.71.144
- Document emailed to eh@mitchellsca.co.uk for signature
2025-12-19 - 15:55:12 GMT
Email viewed by eh@mitchellsca.co.uk
2025-12-19 - 15:55:28 GMT- IP address: 148.252.141.214
- Signer eh@mitchellsca.co.uk entered name at signing as E.Hails
2025-12-19 - 16:46:11 GMT- IP address: 90.197.52.19
- Document e-signed by E.Hails (eh@mitchellsca.co.uk)
Signature Date: 2025-12-19 - 16:46:13 GMT - Time Source: server- IP address: 90.197.52.19
Agreement completed.
2025-12-19 - 16:46:13 GMT