2020-08-31-accounts - Pompey In The Community

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			Page
Report ofthe Trustees			1 to 7
Report ofthe Independent		Auditors	8to 9
Statement of Financial	Activities		10
Balance Sheet
Cash Flow Statement			12
Notes to the Financial	Statements		13to 27

				Unrestricted	Restricted	Total	Total
				funds	funds	2020	2019
			Notes	E	F		6
INCOME FROM
Donations and legacies			5	254,754	188,619	443,373	252,353
Charitable activities
Sports and education			6	1,507,866	644,524	2,152,390	1,915,446
Other trading activities
Other trading activities
Investment income				76,910		76,910	117
Commercial trading	operations			56,287		56,287	71,093
Investment income
Total				1,895,817	833,143	2,728,960	2,239,009
EXPENDITURE ON
Raising funds
Commercial trading	operations			27,015		27,015	21,690
Charitable activities
Sports and education			7	1,340,888	837,004	2,177,892	2,112,195
Total				1,367,903	837,004	2,204,907	2,133,885
Net income/(expenditure)				527,914	(3,861)	524,053	105,124
Transfers between	funds		20
Taxation (trading subsidiary		only)	10
Net movement in funds				527,914	(3,861)	524,053	105,124
RECONCILIATION	OF FUNDS
Total funds brought forward				299,747	35,174	334,921	229,797
TOTAL FUNDS CARRIED FORWARD				827,661	31,313	858,974	334,921

			Group	Group	Charity	Charity
			2020	2019	2020	2019
		Notes	F	6	E	f
FIXEDASSETS
Tangible assets		14	391,831	128,428	388,045	121,649
Investments		15			1	1
			391,831	128,428	388,046	121,650
CURRENT ASSETS
Debtors		16	151,725	306,961	230,913	344,636
Cash at bank and	in hand		928,243	587,258	850,252	554,194
			1,079,968	894,219	1,081,165	898,830
CREDITORS
Amounts falling due within one year		17	(385,275)	(687,726)	(383,041)	(685,913)
NET CURRENT ASSETS			694,693	206,493	698,124	212,917
TOTAL ASSETS	LESS CURRENT
LIABILITIES			1,086,524	334,921	1,086,170	334,567
CREDITORS
Amounts falling due in more than one
year		18	(227,550)		(227,550)
NET ASSETS			858,974	334,921	858,620	334,567
FUNDS
Restricted funds		21	31,313	35,174	47,413	48,774
Unrestricted funds		21	827,661	299,747	811,207	285,793
TOTAL FUNDS			858,974	334,921	858,620	334,567

					Group	Group	Charity	Charity
					2020	2019	2020	2019
				Notes	6	E	5	6
Cash flows from operating			activities
Cash generated	from operations			27	614,442	68,399	569,515	49,651
					614,442	68,399	569,515	49,651
Cash flows from investing			activities
Interest received					76,910	117	76,910	117
Purchase oftangible fixed assets					(350,367)	(31,678)	(350,367)	(27,858)
Cash provided	by (used in)		investing	activities	(273,457)	(31,561)	(273,457)	(27,741)
Change in cash	and cash equivalents			in the
reporting period					340,985	36,838	296,058	21,910
Cash and cash	equivalents	at the beginning
ofthe reporting	period				587,258	550,420	554,194	532,284
Total cash at the end ofthe year					928,243	587,258	850,252	554,194
ANALYSIS OF	CHANGES	IN NET (DEBT)/FUNDS
						At 01.6.19	Cash flow	At 31.8.20
						f	6	5
Net cash
Cash at bank						587,258	340,985	928,243
						587,258	340,985	928,243
Debt
Debts falling due after 1 year							(227,550)	(227,550)
							(227,550)	(227,550)
Total						587,258	113,435	700,693

A summary	ofthe	f	inancial acti	vities undertaken by the ch	arity is set out below:
					2020	2019
Total incoming resources					2,701,945	2,217,319
Total expenditure		on charitable		activities	(2,177,892)	(2, 1 12,195)
Net outgoing	resources				524,053	105,124
Total funds	brought		forward		334,567	229,443
Total funds	carried		forward		858,620	334,567
Represented	by:
Restricted funds					47,413	48,774
Unrestricted	funds				811,207	285,793
					858,620	334,567

stadium tours. Company Limited	The following for the period	is an extra ended 31	ct of the financial August 2020:	statements of Pompey Found	ation Trading
				2020	2019
Turnover				56,287	71,093
Cost ofsales and administrative		expenses		(27,015)	(21,690)
Profit before tax				29,272	49,403
Corporation tax (see note 10)
Profit after tax				29,272	49,403
Profits distributed	to the charity			(29,272)	(49,403)
Retained in subsidiary
The assets and liabilities ofthe		subsidiary	were:
Fixed assets				3,786	6,779
Current assets				78,888	33,943
Current liabilities				(82,318)	(40,366)
Net assets				355	356
Aggregate share	capital and reserves			356	356

DONATIONS
	2020	2019
	F
Donations	169,503	216,553
Donated goods and services	41,775	35,800
Grants	232,095
	443,373	252,353

			Unrestricted	Restricted	Total	Total
			funds	funds	2020	2019
			F	6	F	F
Skill training centres			39,622	561	40,183	48,552
Advanced training	centres		20,572		20,572	25,682
After school clubs			104,621	(16)	104,605	123,119
Holiday courses			98,793		98,793	105,071
Other courses and	coaching income		129,408	(1,106)	128,302	243,016
Primary School Sports				87,500	87,500	70,000
South West Trains						5,350
Southern Water				2,824	2,824	15,298
Premier League Kicks				169,500	169,500	89,300
Health trainer			12,524		12,524	30,094
No Limits CIN				10,325	10,325	41,300
National Citizen Service			756,786		756,786	637,098
Positive Activities				41,135	41,135
FA Women and Girls				10,417	10,417	22,024
Pompey Power Chair				2,025	2,025	7,575
Portsmouth Amputee		Irwin Mitchell		1,218	1,218	207
IOW Degree Programme				26,400	26,400	24,000
Spirit of Rugby				4,900	4,900	(4,900)
Kinder Sport Move	8 Learn			33,700	33,700	17,073
Sub Total Carried	Forward		1,162,326	389,383	1,551,709	1,499,859

		Unrestricted	Restricted	Total	Total
		funds	funds	2020	2019
		E	F	E	6
Sub Total Brought Forward		1,162,326	389,383	1,551,709	1,499,859
Junior Premier League		85,296		85,296	91,280
Your Fratton			4,250	4,250	17,000
Wheels 4 All			500	500	2,686
Post 16Education		209,397		209,397	115,066
Quality Improvement Fund		32,500		32,500	12,535
Grow The Game Income			1,100	1,100	4,300
Challenge Pompey - Sport England			39,506	39,506	39,037
Building a stronger Britain					30,880
Safer communities Fund			21,947	21,947	24,166
FA - Respect Fund					4,412
Wild cats					450
Kicks Start Volunteer			5,000	5,000	15,000
Network Rail			6,375	6,375	1,875
Community integrated	care		333	333	4,167
Energise Me			4,000	4,000	1,000
Play Upcycle Pompey			(167)	(167)
TAWS - Motiv8			5,017	5,017
Academy Education -	LFE		19,584	19,584
Football Fans In Training - EFL			3,415	3,415
PAN disability - Adults		54		54
Every Player Counts -	WNST		10,000	10,000
Landsec/Gunwharf			2,145	2,145
PCC - For Re:Fit			24,166	24,166
Covid 19 —Emergency	Cover	1,949	72,917	74,866
PL Pompey Fans' Ambassador			1,780	1,780
EFL Infrastructure			8,000	8,000
Tackling Loneliness Together			6,000	6,000
Miscellanous fees and	income	16,344	19,273	35,617	51,733
		1,507,866	644,524	2,152,390	1,915,446

CHARITABLE ACT	IV	ITIES	COS	TS
						Support
					Direct	costs	Total	Total
					expenditure	(see note 8)	2020	2019
					6	F	6	8
Sports and education
Wages and salaries					1,216,060	10,966	1,227,026	1,090,735
Subcontractors and	consultants				15,659	1,706	17,365	33,807
Venue hire					110,056		110,056	144,245
Sports equipment					9,272	588	9,860	39,351
Tickets and kits from Portsmouth				FC	12,075		12,075	16,100
Intellectual and commercial			rights	from
Portsmouth FC						7,000	7,000	7,000
Legal costs (paid by Portsmouth				FC)		13,000	13,000
Player appearance	costs				2,500		2,500	2,500
Other course costs					383,538	5,187	388,725	340,461
Motor vehicle hire and		expenses			57,341	18,013	75,354	67,851
Office equipment hire		and maintenance			748	25,947	26,695	31,264
Printing, postage and		stationery			6,246	14,828	21,074	22,879
Telephone					7,845	12,944	20,789	19,175
Travel and subsistence					37,031	825	37,856	64,967
Legal and professional		fees			1,701	17,087	18,788	24,141
Premises expenses					1,889	64,700	66,589	70,239
Staff and volunteer	training				1,204	350	1,554	4,967
Publicity and marketing					4,151	7,064	11,215	23,918
Keyfort					24,300		24,300	22,014
Sundry expenses					918	3,728	4,646	4,203
Bank and credit card charges					5,512	5,179	10,691	15,224
Bad debts					(1,758)	(7,352)	(9,110)	(4,234)
Depreciation					3,254	76,590	79,844	71,388
					1,899,541	278,351	2,177,892	2,112,195
SUPPORT COSTS
							Total
							2020	2019
					Management	Governance	6	f
Sports and education					273,151	5,200	278,351	298,230
					273,151	5,200	278,351	298,230
							2020	2019
Governance costs							6	6
Auditors' remuneration							5,200	5,080
Auditors' remuneration		- non	audit					360
							5,200	5,440

Net resources are state	d after charging:
		2020	2019
		F	6
Auditors' remuneration		6,377	6,910
Auditors' remuneration	- non audit work		360
Other operating leases		82,649	84,453
Depreciation —owned assets		81,931	71,548
Depreciation —assets held under finance leases		906	1,208

		2020	2019
Wages and	salaries	1,138,236	1,013,403
Social security costs		79,671	66,074
Employers	pension costs	17,580	10,617
Redundancies		1,131	9,335
		1,236,618	1,099,429

The average monthly number ofemploye	es (full time equivalent) during the year was as	follows:
	2020	2019
	Number	Number
Charitable	35	43
Support	10	9
	45

		Unrestricted	Restricted	Total
		funds	funds	2019
			F	8
INCOME FROM
Donations and legacies		242,642	9,711	252,353
Charitable activities
Sports and education		1,458,495	456,951	1,915,446
Other trading activities
Other trading activities
Investment income		117		117
Commercial trading operations		71,093		71,093
Total		1,772,347	466,662	2,239,009
EXPENDITURE ON
Raising funds
Commercial trading operations		21,690		21,690
Charitable activities
Sports and education		1,656,826	455,369	2,112,195
Total		1,678,516	455,369	2,133,885
Net (expenditure)/income		93,831	11,293	105,124
Transfers between funds		(9,695)	9,695
Taxation (trading subsidiary	only)
Net movement in funds		84,136	20,988	105,124
RECONCILIATION OF FUNDS
Total funds brought forward		215,611	14,186	229,797
TOTAL FUNDS CARRIED FORWARD		299,747	35,174	334,921

TANGIBLE FIXEDASSETS -	GROUP
			Fixtures,
			fittings		Asset
	Leasehold	Sports	and office	Motor	under
	property	equipmentf	equipment f	vehicles f	construction f	Totalf
COST
At1 June2019	242,693	20,737	107,992	53,800		425,222
Additions	300,000	1,627	12,483		36,257	350,367
Disposals		(13,335)	(30,756)			(44,091)
At 31 August 2020	542,693	9,029	89,719	53,800	36,257	731,498
DEPRECIATION
At 1 June 2019	177,418	16,156	60,325	42,895		296,794
Charge for year	54,205	1,797	20,610	6,225		82,837
Eliminated on disposals		(12,405)	(27,559)			(39,964)
At 31 August 2020	231,623	5,548	53,376	49,120		339,667
NET BOOK VALUE
At 31 August 2020	311,070	3,481	36,343	4,680	36,257	391,831
At 31 May 2019	65,275	4,581	47,667	10,905		128,428
TANGIBLE FIXEDASSETS - CHARITY			Fixtures,
			fittings		Asset
	Leasehold	Sports	and office	Motor	under
	propertyf	equipment f	equipment f	vehicles f	construction f	Total f
COST
At 1 June 2019	242,693	19,087	100,972	45,600		408,352
Additions	300,000	1,627	12,483		36,257	350,367
Disposals		(13,335)	(30,756)			(44,091)
At 31 August 2020	542,693	7,379	82,699	45,600	36,257	714,628
DEPRECIATION
At 1 June 2019	177,418	15,551	58,214	35,520		286,703
Charge for year	54,205	1,384	18,855	5,400		79,844
Eliminated on disposals		(12,405)	(27,559)			(39,964)
At 31 August 2020	231,623	4,530	49,510	40,920		326,583
NET BOOK VALUE
At 31 August 2020	311,070	2,849	33,189	4,680	36,257	388,045
At 31 May 2019	65,275	3,536	42,758	10,080		121,649

			Group	Group	Charity	Charity
			2020 F	2019 f	2020f	2019 f
Trade debtors			21,330	32,744	21,222	32,099
Social security and	other taxes		4,807		4,153
Pompey Foundation	Trading
Company Limited					80,084	38,553
Other debtors and	accrued income		104,029	64,898	104,029	64,898
Prepayments			21,559	209,319	21,425	209,086
			151,725	306,961	230,913	344,636
CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
			Group	Group	Charity	Charity
			2020	2019	2020	2019
			f	f	f	f
Trade creditors			89,516	179,509	88,940	179,376
Other creditors			13,298	20,178	13,298	20,178
Accrued expenses			31,112	32,114	29,454	30,434
Deferred income (see below)			251,349	455,925	251,349	455,925
			385,275	687,726	383,041	685,913
CREDITORS: AMOUNTS		FALLING DUE IN NIORE THAN ONE YEAR
			Group	Group	Charity	Charity
			2020	2019	2020	2019
			f	f	F	f
Other creditors			227,550		227,550
			227,550		227,550

					Group	Group	Charity	Charity
					2020 F	2019 F	2020f	2019 f
Brought	forward				455,925	481,705	455,925	481,455
Amount	released	to	incoming	resources	(455,925)	(481,705)	(455,925)	(481,455)
Amount	deferred	in	year		251,349	455,925	251,349	455,925
Carried	forward				251,349	455,925	251,349	455,925

Minimum	leas	e	payment	s	under non-cancellab	le operating	leases fall due a	s follows:
								2020	2019
Expiring:
Within one year								55,671	65,336
Between	one	and five years						76,710	89,823
								132,381	155,159
MOVEMENT		IN	FUNDS
Analysis	ofunrestricted				fund movements
					Balance at	Incoming	Resources		Balance at
					At 1.6.19	resources	expended	Transfers	At 31.8.20
					F	5	F		E
General	fund				299,747	1,895,817	(1,367,903)		827,661
Analysis	ofrestricted			fund movements
					Balance at	Incoming	Resources		Balance at
					At 1.6.19	resources	expended	Transfers	At 31.8.20
						E	E	F
No Limits - CIN					(665)	10,326	(9,661)
Premier	League		Kicks		4,256	170,267	(164,250)		10,273
Primary	Stars				1,761	87,500	(84,073)		5,188
Kick Start Sport					15,167	39,516	(32,670)		22,013
Covid-19						260,013	(260,013)
Other Restricted			Funds		14,655	265,521	(286,337)		(6,161)
					35,174	833,143	(837,004)		31,313

Analysis	of unr	estricte	d fund movements
			Balance at	Incoming	Resources		Balance at
			At 1.6.18	resources	expended	Transfers	At 31.5.19
			E	E	E		E
General	fund		215,611	1,772,347	(1,678,516)	(9,695)	299,747
Analysis	ofrestricted		fund movements
			Balance at	Incoming	Resources		Balance at
			At 1.6.18	resources	expended	Transfers	At 31.5.19
			E		E	F
No Limits - CIN			508	41,375	(42,548)		(665)
Premier	League	Kicks	6,564	90,473	(92,781)		4,256
Primary	Stars		(2,507)	70,000	(65,732)		1,761
Kick Start Sport			(7,656)	39,037	(26,454)	10,240	15,167
Other Restricted		Funds	17,277	225,777	(227,854)	(545)	14,655
			14,186	466,662	(455,369)	9,695	35,174

ANALY	SIS OF NET ASSETS BETWE	EN FUNDS
				2020
		Unrestricted	Restricted	Total
		funds	funds	funds
			E
Fixed assets		391,831		391,831
Current	assets	942,689	137,279	1,079,968
Current	liabilities	(506,859)	(105,966)	(612,825)
		827,661	31,313	858,974

				2020	2019
PCFC
Donated	goods	and services provided	to the charity	41,775	35,800
Amounts	owed	(by)/to the charity at the balance sheet date		(11,730)	(1,329)