REGISTERED COMPANY NUMBER: 06676203 (England and Wales)
REGISTERED CHARITY NUMBER: 1126118
REPORT OF THE TRUSTEES AND
AUDITED GROUP FINANCIAL STATEMENTS FOR THE PERIOD
ENDED 31 AUGUST 2024
FOR
POMPEY IN THE COMMUNITY

POMPEY IN THE COMMUNITY
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
Page
Report ol the Trustees
1 to7
Report ol the Independent Auditors
8t010
Slalemenl ol Financial Activities
Balance Sheet
12
Cash Flow Slalemenl
13
Notes lo the Flnancial Slalements
14to28

POMPEY IN THE COMMUNITY
REPORT OF THE TRUSTEES
FOR THE PERIOD ENDED 31 AUGUST 2024
The Iruslees. who are also directors ol the charity lor the purposes of the Companies Act 2006, present their
report with the linancial slalemenls of the charity lor the period ended 31 sl August 2024. The Iruslees have
adopted the provisions ol the Slalemenl ol Recommended Practice {SORPI 'Accounting and Reporting by
Charities..
Relerence and admlnlstralSve det811$
Reglstered company number
06676203 (England and Wales)
Reglstered charlty number
1126118
Reglstered off Ice
Pompey in the Communily
Anson Road
Portsmouth
P04 8T8
Tru$lee$
Alison Lee
Forhad Ahmed
Trent Stamp
Bernadelle Topham
Miles Henson
Michael Thornton
Noil Dunkley
Andrew Cullen
Daniel Carlin
Christoph8r Gilder
Peter Grant
Joyce Maddox
Bobby Mehla
Jamie Moran
Elizabeth Percival
Dominic Jones
reslgned 19 February 2024
-appolnled 10 June 2024
-appoinled 12 July 2024
-appointed 26 June 2024
-appointed 10 June 2024
.appolnled 26 June 2024
.appoinled 11 June 2024
-appoinled 10 June 2024
-appointed 11 June 2024
Chlef Executlve Offlcar
Clare Marlin
Audltors
MC Audit Limited
Registered Auditors
Slalion House
North Stre81
Havanl
Hampshire P09 1QU
Soll¢ltor$
Biscoes Solicitors
Kingston Place
Kingston Crescent
North End
Portsmouth
Hampshire P09 8AQ
Bankers
Lloyds Bank
38 London Road
North End
Portsmouth
Hampshire P02 OLFI
Page 1

POMPEY IN THE COMMUNITY
REPORT OF THE TRUSTEES
FOR THE PEIORD ENDED 31 AUGUST 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
Pompey in the Comrnunily is registered as a company limited by guaranlee Iregistralion no. 066762031 and as
a charily Iregislralion no. 11261181- lis governing insllumenl Is Ils memorandum and articles ol association.
Every member ol Ihe charity undertakes lo contribute £10 lo ils assets in the event ol il being wound up.
Recrultment and appolntment of Trustee Dlrectors
Trustees are recruited lo represent signilicanl donors, funding bodies and also independence.
Trustees are appointed in accordance wilh the Articles of Association, by ordinary resolution in general
meeting. Neither less than seven nor more than iwenly eighl days clear notice before the dale ol the meeling
where a Trustee's appointment is lo be considered, nolice shall be given lo those enlilled lo attend ol the
recommendation lor appointment.
Inductlon and Iralnlng of new Truslees
New Truslees ar8 inducted through spending lime with the CEO lo enable a lull apprecialion ol the charity's
a¢livilles and how il operates. Tralnlng is ollered through recommended Chaiity Commission training
guidelines.
Organlsatlonal structure
The Board ol Trustees alms to meet Quarterly and Ihere are sub-commlttees that meet more regularly covering
development, membership, finance, audit and the construction of our new lacilliy.
A CEO Is employed lo manage the day lo day operatlons ol the charlly Includlng promollon ol the charily's
objectives, fund raising, linancial conlrol and manag8m8nl ol all employees.
Purposes and alms
The charity's Pufpose is lo benelil the public gen6rally and in particular the inhabilanls ol Hamp5hir8, West
Sussex and the Isle ol Wlghl and Ihelr surroundlng areas. We seek lo promote community participation in
heallhy recrealion by providing lacililies lor tho playing ol loolball and other sports and aclivi1Ses capablo ol
improving health and well-being.
This encompasses providing and assisting in providing lacililies lor sport, recreation or other leisure lime
o¢¢upalSons lor peoplo lo benolil from these lacllilies by reason ol Ihelr youth, age, Inllrmily, dlsabilily, poverty
or social and economic circumstance, lor Ihe public at large in their interests of social welfare with Ihe object of
improving their conditions ol life.
We aim lo advance the educalion ol children and young people through such means as the Trustees think lil
in accordanco with charity law and lor the general purpose ol such charitable bodies or lor such other
exclusively charitable purposes in each case as the Trustees may from lime lo lime decide.
Publlc benef It
The Trustees confirm Ihal they have referred to the guidance contained in the Charity Commission's general
guidance on publi¢ benefit when reviowing the charity's aims and objectives and In plannlng luture aclivilies.
The Trustees refer lo public benefit throughout this report.
How our actlvltles dellver publlc benellt
The charity aims lo deliver benefit lo our customers through reducing, or subsidising prices and providing
access to the various a¢livilies fre8 of charge which in many cases can lead lo accredilatlon under various
bodies.
For example, our aller school clubs which provide continued access lo sport aller school hours lor children is
offered al £5.50 per session. Where we cover teaching lime within schools this is charged at £35 por hour lor
one coach.
In relation to special inclusion and involving vulnerable or disabled people in the charity's activities these are
provided free ol charge Ihfough many ol our programmes. A significant number ol participants successlu51y
complete courses and leave us with NVQ and BTEC level qualilications.
Page 2

POMPEY IN THE COMMUNITY
REPORT OF THE TRUSTEES
FOR THE PEFIIOD ENDED 31 AUGUST 2024
Flnanclal revlew
Pompèy in the Communitls accounts showed a surplus this year 01 £1,511,835 over the year. Thi5 leaves
the ¢harily with our desirad Rèserves 01 £250,000. However, a proportion of this is designated towards the
construction ol the John Jenkins stadium. PITC are working lo raise the remaining funds to build the new
Portsmouth Football Club
The relationship with the Club's current owners Portsmouth Football Club Limited IPFC} continues to be
posilive. Following the purchase by Tornanle, headed up by Michael Eisner, ex-Disney CEO the relationship
has continued lo strengthen and manilesls ilsell in many ways including player appearances, reward
schemes, visits lo the club's training facilities and player related learning materials as well as a generous
allocation ol match Ilckels lor the charily's beneficiaries and Ihe local cornmunily. The CEO ol The Eisner
Foundation, based In Calilornla, Is a member ol the Twslae Board ol PITC lo develop and embed the
relationship moving forward. Andrew Cullen, CEO ol Portsmouth FC is also a Trustee lo ensuie a continued
P0511ive relationship. The key lo the relationship is the ability lor loolball - and more specifically Portsmoulh
Football Club - lo inspire local young people and bring about positive social oul¢omes through the delivery ol
the charity s aclivilles.
PITC aims to deliver through lour core aspects ol aclivily,. sports and coaching. community cohesion
(inclusion and disabililyl, health and education although many ol our projects weave through several, il not
all ol the strands. We also dellv8r lan engaoemenl aclSvilles on match days.
Coachlng In Schools: Durlng ihe school day we run PE lessons In schools with a structured scheme ol
work linked lo the National Curficulum lor Key Stages One ancl Two. We also run lunch.lime clubs,
homework clubs and aller.school clubs. A variety ol other sports are ollered over the course ol the school
year in¢luding baskelball, rugby, hockey, nelball, lennls, rounders, cricket and alhlelics. We also run football-
onlv ¢oursès or desian b8SDoko courses lo suil the needs ol individual Schools.
Joy ol Movlng: Pompey In the Communlty run the Move and Learn Programme In partnershlp with Joy ol
Moving. On Ihls six.week programm8, chlldr8n learn how lo enjoy slaylng aclive and live a balanced Illestyle.
Conlenl includes Eating wèll, 8oady and Mlnd, Physlcal Acllvily, Meal planning, Hydialion and the
importance ol being active.
Development Teams: PITC run boys and girls development cenlres in every age gioup Irom under 105
through lo Under 16s when many partlcipanls move Into our lull Ilme BTEC Foolball programme. Our 8TEC
Pfogramme successlully expanded lo Include glrls Irom Sepiembor 2019 Portsmouth FC Women also run
an adull development squad which continues lo provide a step up lor our female sludenls and completes
the lemale playei pathway.
Hollday Courses: During all the school holidays, Pompey in the Community delivers all.day loolball
coaching. Sessions, in Portsmouth, Gosport and Chlchester lor children aged 5-12 01 all abilities. Sessions
range from mixed, girls only, goalkeeping specific and Junior Pan.Disabilily and Mulli-sports, there's
something lor everyone. We also r8¢eSv8 Hollday Acllvilies Funding from Portsmouth City Coun¢il lo 0118r
free places lo children ellglble lor Free School Meals., we also provide them with a hot meal during the day.
Skllls Tralnlng Centres: Evening loolball sessions are deslgned lo lead chlldren on a progression from
learning basic skills through lo Advanced Training Cenlres. These players are ollered opportunities lo
represonl Pompey at lournamenls Ihroughout the region and sometimes against touring inlèrnalional teams.
We enter the Arnhem Whitsun Tournament in Holland every year, sending a team from Under 9 to Under 16
age groups, to compete against other teams from England, Scotland, Holland and Germany.
The FA'S Emerglng Talent Centre lor Glrls: Funded by the Premier League across the projecl wll see
players engaged in FA Paihway prograrnme5 rnore than double helping lo create greater access lor all. The
Girl's ETC'S increase and diversify the lalenl pool and give more girls than ever the chance to laké their lirsl
steps on the pathway towards playing professional football and lollo¥Mng in the loolsleps of the inspirational
Lionesses. The ETC'S oller increased playing lirne, varied loolball formals and allow players lo play lor both
an Emerging Talent Centre and a grassrools club, school, or represenlalive team, which il's hopod will
enhance the varietv of Dlavina exDeriences.
Page 3

POMPEY IN THE COMMUNITY
REPORT OF THE TRUSTEES
FOR THE PERIOD ENDED 31 AUGUST 2024
Football BTEC Programme: In partnership with Tho City ol Portsmouth College this 11-a-side BTEC
programme has proved hugely popular. Youngsters represent Portsmouth FC in the Southern Regional
League as well as the CEFA league whilst studying lor a Level 3 BTEC. Matches aro played again51 high
prolilo teams in¢luding Cholsea and Birmingham which is a real incentive lor parti¢ipanl$. We currontly have
3 male and one female teams.
Degree Programme: Graduales from both our 11.a.side BTEC programmes and external providers are
ollered the opportunity lo study lor 3 years with us lor a 8Sc in Sports Development in partnership with
Loughborough College. This programmo is our pr¢lerred option due lo Ihe modular slruclure ol the courso-,
pupils achieve a HNC alier Year l. an HND aller Year 2 and the lull Bsc ale Year 3. Thls means that should
students choose lo leave Ihe course earlv.. Ihov slill loave wilh a recoanised oualilicalion.
Portsmouth Amputee FC: The Portsmouth FC Amputee Team continues lo go Irom slrenglh lo strength.
Tho loam compote In tho Nallonal Loaguo and hold Ihelr own Sn an over growlno ¢ompollllvo Ilold. During
this year Ihe loam won three trophies including the P8ople's Cup whlch has alludad the team previously.
Llfe and Chlmes: This project Is aimed al those wlh early domenlla. Ihelr carors as well as older Isolated
pcoplo Ihal would benolil from tho a¢livilios. Tho oroup meel once a week and take part In physical
aclivilies, cralis and arts as well as oroup visits lo memorablo places a51 over tho cily includlno visits lo Ihe D.
Day Musoum. Hisloric Dockyard, the Kings Theatre and 10.pln bowling.
Premler Loaguè Klck$: Pompoy In Iho Communlly deliver a number ol Iro8 sesslons across tho clly lor 8.
18 year olds, as part ol Ihg Premier League Kicks programme. We work wilh a variety ol partners who help
provlde a wlde rango ol sgsslons across Portsmouih. Promler League Klcks slartod In 2006 and has a long
history ol us5ng tha power ol loolball and the value ol sports partlcipalion lo help youngsleis In some ol th8
rnosl high.noed areas. By ongaglno young pooplo In conslruclive aclivilios. Including a wlde varloly ol
sports, coaching, music and educallonal and personal development sessions, communilles up and down the
country have boon Iranslormed wilh impressive loolball and sporis participation rates and the aulhorilies
reporting signilicanl reductions In anti-social behavlour In th8 areas in whlch il Is delivered. The scheme has
also enabled thousands ol youngsters lo lind routes Into education, Iraining and employment wllh
volunleorlna bolng a koy compononl. Ong ol Ihe hlghllghls ol tho programmo Is tho annual Prgmlor Loague
Kicks Cup which brings together all ol tha clubs lor a showplece loolball compelillon Involvlng hundreds ol
vouna pooplo.
PCC Exlra Tlme: Portsmouth City Councll have lunde<l some additional sesslons that mirror the elhos and
outcomes ol Klcks. These are delivered in partnership with olhor local Youth Providers In Ihe city.
Waterfront Re$toratlve Approaches PArtnor8hlp8: commlssloned by Portsmouth Medialion Servlce,
Portsmouth City Councll and Ihe Police Crime Commlsslon8r. Tho outreach will be delivered by oursolvos,
MOTIV8, URBOND and divorsSonary activities by Andrew Simpson Contro. Thls projecl wa5 designed lo
prevent the regular summer lime anti social behaviour Sssues along the sea Ironl along the whole ol the
soulh¢rn Coast or Porlsea Island.
Offlce of the Pollce and Crlmè Commlsgloner: Funded by Hampshire's Police Crime Commissioner.
using the power ol Portsmoulh Football Club. Pompoy in the Communily deliver two weekly looiball
sessions across ¢¢nlral and soulhern Portsmoulh lo provide an opportunity lo deter from engaging with
ooleniSal anll-so¢Sal bghavlours lor those aoed 12.17 across Hllsea, 8ransbury and Paulsorove.
Premler League Prlmary Stars: Premier League Primary Slafs uses the appeal ol Portsmouih Football
Club and the Promler Loague lo inspir¢ Childrgn lo laarn, be active and develop Important Ille skills We aSm
lo inspire children aged 5-11 both in the classroom and on the sports lield. Tho PLPS resourcgs cover
English, Malhs, PSHEIHealih and Well-being, and PE. They include flexible aclivily ideas. worksheels,
lesson plans, assemblies, and exclusive videos, wilh PSHEIHeallh and well.being topics like resilignce,
diversilv. sell-esleem. and lair Dlav
Walklng Football: Walking Foolball Ss the perfect game lor people in later life. The threat ol pain,
discomfort and injury is reduced due lo the combination ol a slowèr pace and reduced contact. This allows
people who have loved the sport all their lives lo once again safely gel back lo playing. 11 also introduce5 the
sport lo people who perhaps have never consid8red playing before. The social aspecl ol the group 15 vital lo
ils members and has Droved an invaluable suooort mechanism.
Pompey Pedals: is an inclusive cycling project that aims lo provide a bicycle that everyone can use.
regardless ol Iheir additional needs or abllily. Some bikes are handlebar pedaled. some have a space lor a
wheelchair lo sil on the Ironl and many are tandems. The projecl is run almost entirèly by volunteers and we
now have over 200 unioue users each week.
Page 4

Academy Educatlon.. Portsmoulh FC'S boys Academy scholars are laughl their BTEC curriculum by
PITC lulors whilst participating in their loolball scholarship with PFC. This demonslrales the
importance ol education alongside loolball development, ensuring players maintain their academic
sludies
Adult Pan-dlsablllty football: sessions are open to individuals with various physical andlor learning
needs ol all abilities and experiences, aged 16 and over, looking lor a lun environment lo develop Ihair
love ol loolball. Players can also participate in Ihe Easlleigh Disability Football League, with lixtures
taking place monthly on Sundays.
Bluesablllty: Adults with vafSous physical andlor learnlng needs spend a morning wilh PITC particlpaling
In a variety ol a¢livilies and sports. Emphasls is placed on socializlng and bulldlng relallonshlps.
Flt Fans: is a free programme funded through Portsmoulh Ciiy Councll lor adults who ar8 looking lo
lose welghl and lead a more activè Ille.
Premler League Insplre$'. uses th8 power ol loolball lo Snspire young people aged 11-18 al risk of not
reaching their polenlial, lo develop the personal skills and positive attitudes needed to succeed in lile.
Premier League Inspires empowers participants to develop personal, social, employability and lile.skills,
through a serles of regular lace-lo-lace group sesslons, mentorlng, workshops and soclal-acllon
projects, providing pupils with Ihe help they need now and supporting them lo plan lor their lulure.

POMPEY IN THE COMMUNITY
REPORT OF THE TRUSTEES
FOR THE PERIOD ENDED 31 AUGUST 2024
Equality, Dlverslty and Incluslon: our EDI ¢oordinalor proactively in onsuring our all projects, programmes
and activities are accessible and open to everyone, regardless ol gender, sexuality, elhnicily, ability or
disability, lailh or age.
Reserves pollcy
ReseNes are needed lo bridge the gap between spending and receivlng resources, lo plan lor any
emergency or other expenditure that may be necessary from lime lo lime.
The Trusloos consider that tho ideal level ol rese￿eS al 31 sl August 2024 is £250,000, being based on the
Charity's ability lo cover four month's nel running costs in Ihg èvenlualily that gen6ral lunding is consSderably
reduced due lo Ihe currenl economic gnvironmenl. We are currently holdlng more than that amount so Ihe
Trustees ale conlldenl w8 have the requlred and necessary Reserves.
Revlew ol the year
Sep 2023 Clare Martin. CEO. visit MK Dons lo briel Stadium Manager on Pompey's Fans referral project lo
rehabiliiale Ilrsl 1Sme loolball ollenders, negating the need lor prosecution based on Pompey In tha
Communily's Award-winnlng project Irom 2019. Th8 prèsenlalSon Is prSor lo ils PL funded roll oul nallonally lo
bolh EFL and PL pllol clubs.
0¢12023 Pompey Sn th8 Community 8nler over 30 runners In Portsmoulh's Great Soulh Rur¢
Nov 23 PITC announce partnership with Ells who wlll provide all sanitary goods, Sncluding hand drlers.
branded welcome mals, sanilary bins elc., as well as weekly servicing, lor the John JenS(ins Stadium
Nov 23 Veolia's lunding contribution leads lo the ¢ompl81ion ol th8 5.a.slde MUGA al The John Jenklns
Sladlum
Nov 23 CEO attends EFLT conference whlch, lor the flrsl Ilme, Is jolnlly attgndgd by Club CEOS lor lolnl
workshops and Input.
Dec 23 The Portsmoulh Phllharmonlc Orchestra pul on a conc8rl to raSse funds lor PITC
Dèc 23 CEO attènds lunch w51h Ihe Archblshop ol Canlerbury lo explore how ¢ommunily leaders Sn
Portsmoulh can work posliively loaelher lor the oood ol the ¢ily and thè communS1i8s we serv8.
Jan 2024 Hampshlre Flags announce partnership with PITC lo provlde Ilags and brandlng lor the John
Jenkins Sladlum
March 2024 CEO visils Parllamenl wSlh Marlon Pack, shortllsled lor Community Player of the season
Aprll 2024 PITC host Ihe regional Kicks lournamenl allend by over 16 clubs from the reglon
May 24 Participate in the Arnhem Cup- the three glrls teams were all victorious in their age groups along
with one ol thè boys teams.
May 24 PITC the first Chairty Match al Ihg John Jenkins stadium between Pompey Legends and Global
Kickers, an Auslfian celebrity team. Ils hoped this will be the first of an annual event with the nel mat¢h
played in Austria.
Jun8 24 Walk the Island- ovor 100 Pompey Fans walked round Portsea Island lo ralse a staggering £32,000
lor Pilc towards littina out the new community calé al Ihe John Jenkins Stadium.
Juno 24 CEO allends Dan Freedman's book launch in London "Fifty Ways Into Foolball" She fealures in thè
book as CEO ol Club Community Orqanisalion.
Plans for the fulure
We are continuing lo work on the construction ol the John Jenkins Stadium and the completion ol the
classrooms and community calé. We are hoping lo be able to lully occupy tho facility ready lor the 2025126
season. We will then move as much ol our delivery onlo the new sile as possible and offer new programmes
in our current lacility on Anson Road.
Page 5

POMPEY IN THE COMMUNITY
REPORT OF THE TRUSTEES
FOR THE PERIOD ENDED 31 AUGUST 2024
Rlsk Management
"Pompey in the Communily consider our principal risks lo be the League Position lor demolionl ol our
affiliated club which would make us ineligible lor many ol our current funding streams. Other f15ks include
Health and Safely risks with stall working oul in Ihe community. ollen wilh vulnerable young people. We keep
an extensive risk register which considers all manner ol Finance, Health and Safety, Transport and Travèl,
HR and Security risks. We also keep a separate "project based" risk Register lhal10gs, projact by project,
potential risks lo the busSness. We visit both Flisk Registers on an annual basls lo ensure they're up to dale
and Consider how to manage Ihose risks within our control and miligale those that aren'l. We are also very
aware ol the current risks involved in the building ol our new facility. The increase in construction costs and
unexpected additional cosls have meant that our original lunding allocated wonl complele the whole facility.
Howevei, we are working with lunders lo work through lo secure sullicienl lunding lo complete the lacility lo
enable us lo ulilize tho whole facility for the 2025126 season.-
Key Management Personnel
Pay is sel throughout the organisalion dependent upon ouallllcatlons, experience and responslbilily as well as
incremental rises which rellecl lim8 served within the organisalion. We have a subcommillee ol the Trustees
8oafd that considers remuneration and we also consult with external experts to provide insight and an
independent viewpoint. The Truslees sel the pay ol a small, delined group our most senior managers, and
those managers are18lt lo determine pay lor the re51 of the stall.
Page 6

POMPEY IN THE COMMUNITY
REPORT OF THE TRUSTEES
FOR THE PERIOD ENDED 31 AUGUST 2024
Staternent of Trustees Responslbllltles
The Iruslees Iwho are also the directors ol Pompey in the Community lor the purposes of company law) are
responsible lor preparing ihe Report of the Trustees and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Klngdom Generally Accepted Accounting
Pra¢licel.
Company law requires the Iruslees lo prepare financial slalemenls for each linancial year whlch gSv6 a true
and lair view ol the slate ol allairs ol the charitable company and the group and of the incoming resources
and application ol resources, including the in¢om8 and expendilufe, ol Ihe charitable group for that period.
In preparino those linancial slalemenls, the Iruslees are required lo
select suilable accounting policies and then apply Ihem consislenlly,.
observe the methods and principles in Ihe Charity SOFIP.,
make judgements and eslimales Ihal are reasonable and prudent.,
stale whether applicable UK accounting standards have been followed, subject lo any material
departures dlsclosed and explalned In the financial slalemenls.,
prepare the financial slalemenls on the going concern basis unless11 Is Inappropriate lo prosume
that tho chafilable company wlll continue in business.
The Iruslees aro responsibl6 lor keeplng proper accounting records which disclose wllh reasonable ac¢ura¢y
al any lime the linancial position ol the charitable company and lo enable them lo ensure that the financial
slalemenls comply with the Companies Act 2006. They are also responslble lor safeguarding the assets ol
the charitable company and hen¢8 lor taking reasonable steps lor the prevention and detection ol fraud and
other Irreaularilies.
In so lar as the Ifuslees are aware:
there is no relevant information, being inlormalion needed by tho auditor In connection wilh
preparing Ihelr raport, ol whlch the group's audilor is unaware, and
the Iruslees, having made enquirie5 01 lellow directors and Ihe group's auditor that they ought lo
have indlvldually taken, have oach taken all steps that they are obllged lo lake as a director In
order lo make themselves awar8 01 any relevant audit information and lo eslablish that the
audilor is aware ol that inloimalion.
On Behalf ol the Board:
BERNADE
E TOPHAM
Dale..
70Sy5
Paga 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
POMPEY IN THE COMMUNITY
Oplnlon
We have audited the financial slalemenls of Pompey in the Community and ils subsidiaries lor the period
ended 31 August 2024 on pages 11 to 28, which comprise the Consolidatèd Slalomenl of Financial Aclivilies,
the Group and Charity Balance Sheets and Cashllow Slalemenls and notes to the financial slalemenls,
including a summary ol signilicant a¢¢ounllng policies. The financial reporting IramewoTk that has been
applied in Iheir preparation is applicable law and United Kingdom Accounting Standards, including Financial
Reporting Standard FRS 102 'The Financial Reporting Standard Applicable In the UK and Republic ol Ireland,
(United Kingdom Generally Accepted Accounling Praclicel.
In our opinlon the financial slalements,.
give a true and lair view of the slal@ ol the group's and the parent charilable companys affairs as at
31 August 2024 and ol the group's incoming resources and application ol resources, including ils
income and expenditur6, lor the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice.. and
have been prepafed In accordance with the requlrements ol the Companlas Act 2006.
Basls lor oplnlon
We conducted our audit in accordance with Inlernalional Standards on Auditing IUKI IISAS IUKII and
appll¢able law. Our responsibililies under Ihose standards are lurther described in the Auditors responsibilities
lor the audit ol the financial slal8m8nls section ol our report. We are independent ol the group and parent
charity in accordance with the elhlcal requlremenls that ar8 relevant lo our audit ol the linan¢lal slalemenls In
Ihe UK, Including the FRC'S Ethlcal Standard, and we have lullilled our other ethical responslbililles In
accordance with Ihesa requirements. We believe Ihal Ihe audil evidence we have obtained is sullicienl and
appropriate lo provide a basis lor our oplnion.
Concluslons relallng to golng ¢oncern
In audiling the linanclal slalemenls, wo have concluded that the Iruslees, use ol Ihg golng concern basis ol
accounting in the preparation ol Ihe financial slal8menls is appropriate.
Based on the work we have performed, w6 have nol Identified any material un¢ertalnlies relallng lo events or
condillons Ihal, individually or coll8clively, may cast sSgnillcanl doubl on the charilable company's abilily lo
continue as a going concern lor a period ol al least twelve months from when the financial slalernenls are
aulhorlsed lor Sssue.
Our responsibilities and the responsibilities ol the Iruslees with respect lo going concern ar8 described in the
relevant sections ol this report.
Other Informatlon
The Irusleas are rasponsible lor the other information. The other information comprises the information
included in the annual report, other than the financial slatemenls and our Report ol the Independent Auditors
Ihereon. Our opinion on the linanclal slalemenls does not Cover the olher information and we do not express
any form ol assurance conclusion thereon.
In Connection with our audit of the financial stalemenls, our responsibility is lo read the other inlormalion and,
in doing so, consider whether the other information is materially inconsislenl with the financial slalements or
our knowledge obtained in the audit or olheNise appears lo be materially misstated. If we identify such
material inconsislenci8s or apparent material misstalemenls, we are required lo determine whelher
there is a material misslalemenl in the financial statements or a material misslalemenl ol the other
information. 11, based on Ihe work we hav& perlormed, we conclude that there is a material misslalemenl of
Ihis other inlormalion, we are required lo report that fact. We have nothing lo report in this regard.
Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
POMPEY IN THE COMMUNITY
Oplnlon on other matters prescrlbed by the Companles Acl 2006
In our opinion, based on the work undertaken in the course ol the audit..
the information given in the Report of the Tru51ees for the financial year lor which the financial
slalemenls are preparèd is consistent with the financial slalemenls., and
the Report of the Truslees has been prepared in a¢¢ordance with applicable legal requirements.
Matters on whlch we are requlred to report by exceptlon
In the light ol tha knowledge and understanding of the group and ils envlronmenl obtained in the course ol the
audit, we have not identified material misslalemenls in the Report ol the Trustees.
We have nolhing lo report in respect ol the lollowing matters where the Companles Act 2006 requires us lo
report lo you il, in our opinion..
aaequaie accouniing recoras nave noi Deen Kepi or reiurns aaequaie lor our auaii nave noi Deen
received from branches not visited by us; or
Ihe financial slalemenls are not in agreement with the accounting records and relurns; or
certain disclosures ol Iruslees, remuneration specified by law are not made., or
we have not received all th8 information and explanatlons we requir8 lor our audit; or
th8 Iruslees were not enlilled lo lake advanlag8 ol th8 small companies ex8mption from the
requlfemenl lo prepare a Slralegic Report or in preparlng the Report ol the Trustees.
Responslbllltles ol trustees
As explained more lully in the Slalemenl ol Trustees Responsibilities set out on pag& 7, the trustees (who are
also the directors ol the charitable company lor Ihe purposes ol company law} are responslble lor the
preparalion ol the Ilnanclal slalemenls and lor beSng sallslSed that Ihoy glve a true and falr view, and lor such
internal Control as the Iruslees determine is necessary lo enable Ihe preparation ol financial slalemenls that
are free from malerlal misslalemenl, whether due lo fraud or error.
In preparing the financial slalem8nls, the Irusle8s ara responsible lor assessing the group and par8nl charity's
ability lo continue as a going concern, dlscloslng, as applicable, matters related lo going concern and uslng the
golng concern basls ol accounting unless the Iruslees either Snlend lo Ilquldale the group or parent charity or lo
cease operations, or have no realistic allernalive bul lo do so,
Our responslbllltles lor tha audlt of the Iln8ncl81 statemenls
Our objectives are lo oblain reasonable assurance aboul whether the financial slalemenls as a whole are Iree
from material misslalemenl, whelhei due lo fraud or error, and lo issue a Report ol the Independent Audilors
that Includes our oplnion. Reasonable assurance Is a hlgh level ol assurance, bul Is not a guarantee that an
audit conducted in accordance with ISAS IUKI will always delecl a malerlal mlsslalement when It exlsts.
Misstalemenls can arise from fraud or error and are considered material il, individually or in the aggregale,
they could reasonably be expe¢led lo influence the economlc decislons ol users taken on th8 basis ol Ihese
financial slalemenls.
From discussion with management and those charged with governance Informallon about tha entity is
documented lo assess the activity within the oroanisation. We discuss rnanagemenl's assessment of risk in
respect ol Irregularilles, Iraud and going concern.
Based on these discussions and our own assessments we determined that the key risk areas were income
recognition in respect of cul off issues and management override concerning the size ol the organisalion.
We sel financial slalemenl materiality level based on the level ol income. As a not lor prolil organlsalion
raising income is ils primary focus which is why income was used to determine the level ol malerialily. Our
overall assessment ol risk was used lo determine performance malerialily al an appropriate level.
Subslanlive audil lesls were designed alter assessing and performing walklhrough lests. The walklhrough
testing confirmed documented syslems which have been designed to act as a prevenlalive measure againsl
fraud and error which appear lo be operating as documented. Subslanliv8 lesling lested a sample ol the
population, represanlalive ol the population, lo idenlify errors. The testing did not identify any material
misstatements in areas lesled.
Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
POMPEY IN THE COMMUNITY
Audit subslanlive lesls concluded no material errors over the key risk areas of income recognition and
management override.
The audit ¢onsiders the organisalion is not exposed lo material risk of error as a result ol assessing laws and
regulations Ihal are appropriate lo the organisalion.
A further description of our responsibililies for the audil ol the financial slalements is located on the Financial
Reporting Council's website al 1￿￿.1rC.org.ukJaudi1QrsYespQnSIbIIi1Ie$. This d8scripiion forms part ol our Report
ol the Independent Audilors.
Use of our report
This report is made solely io the charitable company's members, as a body, in accordance with Chapter 3 01
Part 16 01 the Companies Act 2006. Our audil work has been undertaken so that we might slate lo Ihe
charitable company's members those mallers we are requlred lo stale lo them In an auditors, report and lor no
other purpose. To the lullesl exlenl permilled by law, we do nol accept or assume responslbilily lo anyone olh8r
Ihan the group and the parent charity and the charilable Company's members as a body, lor our audit work, lor
this report, or lor the oplnions we have formed.
Paul Undewod
lor and on behalf ol MC Audil Limited
Slalutory Audilors
Slalion House
North Street
Havanl
Hampshlre
P09 1QU
Dale:
29 May 2025
Page 10

POMPEY IN THE COMMUNITY
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
<INCORPORATING A CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT)
FOR THE PERIOD ENDED 31 AUGUST 2024
Unreslricled
funds
Reslricled
funds
Total
2024
Total
2023
Notes
INCOME FROM
Donations and legacies
253,602
1,595,389
1,848,991
1,407.723
Charllable actlvltle8
Sports and edu¢alion
714,859
457,193
1.172,052
1,021,374
Other tradlng actlvltles
Other trading aclivilies
Investment income
Commercial trading operations
1.366
44,933
1,366
44,933
855
68,723
Total
1,014,760
2,052,582
3.067,342
2,498,675
EXPENDITURE ON
Ralslng funds
Commerclal tradlng operalions
12,834
12,834
13,580
Charllable acllvltles
Sports and education
1,012,706
529,967
1,542,673
1,447,530
Total
1,025,540
529,967
1,555,507
1,461,110
Net Incomel(expendSturel
110,780}
1,522,615
1,511,835
1,037,565
Transfers between funds
20
Taxatlon (tradlng 8ub8ldlary only)
10
Nel movement In lunds
{10,7801
1,522,615
1,511,835
1,037,565
RECONCILIATION OF FUNDS
Total funds brought foNiard
TOTAL FUNDS CARRIED FORWARD
1,706,553
3,800,498
5,507,051
4,469,486
1,695,773
5.323,113
7,018,886
5,507,051
Page11

POMPEY IN THE COMMUNITY
CONSOLIDATED BALANCE SHEET
FOR THE PERIOD ENDED 31 AUGUST 2024
Group
2024
Group
2023
Charity
2024
Gharily
2023
Notes
FIXED ASSETS
Tangible assets
Investments
14
15
8,973,802
6,484,075
8,972,681
6,484.075
8,973,802
6,484,075
8.972.682
6,484,076
CURRENT ASSETS
Debiors
Cash al bank and In hand
16
122,161
339,333
157,551
270,553
428,104
134,875
283,282
418,157
194,598
225.402
461,494
420,000
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS
17
12,154,870)
11,693.3761
11,152,108) 12,110.7821 11,144.358)
1724,0041 11,692,625)
1724,3581
TOTAL ASSETS LESS CURRENT
LIABILITIES
7,280,426
5,760,071
7,280,057
5,759,718
CREDITORS
Amounls falling due in more than one
year
NET ASSETS
18
1261,5401
7,018,886
1253,0201
5.507,051
1261,5401
7,018,517
1253,0201
5,506,698
FUNDS
Reslrioled funds
Unreslricled funds
21
21
5,323,113
1,695.773
7,018,886
3,800,498
1.706.553
5,323,113
1,695,404
3,800,498
1,706,200
5,506,698
TOTAL FUNDS
5,507,051
7,018,517
The linan¢lal slalemenls were approved by the 8oard ol Trustees ou￿. .I'..ky 2S and were sSgned on Sls
bahall by,.
BERNADE
TE TOPHAM
ANDREW CUL
Pompey in lh8 Community, Registered in England and Wales No. 06676203
Page 12

POMPEY IN THE COMMUNITY
CONSOLIDATED STATEMENT OF CASH FLOW
FOR THE PERIOD ENDED 31 AUGUST 2024
Group
2024
Group
2023
Charity
2024
Charity
2023
Notes
Cash flows Irom operatlng 8Ctlvltle8
Cash generated from operations
26
2,584,354
1,272,182
2.565.061
1.272,400
2,584,354
1,272,182
2,565,061
1,272.400
Ca8h flows from Invostlng actlvlll88
Inleresl recelved
1,366
1,366
12,516.9401 12.116,4031 12,508,547) 12,116,403)
855
855
Purchase ol langlble Iix6d assèts
Cash provlded by (used Inl Investlng acllvltles
12,515,574) 12,115,548) 12,507,181) 12,115,548)
Change in cash and cash equivalents in Ihg
feportbng period
68,780
1843,3661
57.880
1843,1481
Cash and cash eqLtival8nls al the beglnning
ol tho reporting period
270,553
1,113,919
225,402
1,068,550
Total cash al the end ol the y8ar
339,333
270,553
283,282
225.402
ANALYSIS OF CHANGES IN NET {DEBT)IFUNDS
Al 01.9.23 Cash flow
Ai 31.8.24
Net ca8h
Cash al bank
270,553
68,780
339,333
270,553
68,780
339,333
Debt
Dcbls lalling due aller 1 year
1253,0201
18,5201
1261,5401
1253,0201
18,5201
1261,5401
Total
17,533
60,260
77,793
Page 13

POMPEY IN THE COMMUNITY
NOTESTO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
ACCOUNTING POLICIES
Accountlng Convontlon
The financial 5tatemanis ol Ihe charitable company, whleh Is a public benefit gnilty under FRS 102, have boen prepared
in accordanco wilh Accounllng and Roporting by Charities.. Slalornenl ol Recommended Pracllco appllcable lo charilles
proparing Ih¥Jlr accounts in accordanco with Ihe Financlal Roportlng Standard appllcable In the UK and Republic ol
Ireland IFRS 1021 lolleclivo 1 January 20191- ICharilio5 SOFIP IFRS 10211. and Ihe Companles Acl 2006.
Golng Concern
Pompoy in the Communlty Ss prooresslng ￿th Ihg davelopmonl ol a slale-ol-lhe-art 5POrts laclllty dgslgned lo serve tha
communily ol Portsmouth and Iho suiiounding aroas. Phase ong ol Iho project was succosslully complolod and olliclally
handod ovor In Juno 2024. Tho current laelliilos Include fft lull-sSzod 3G pllchos. lully equlppod changing rooms, and
assocSated Inlraslwclurg lo maxlrnls8 usag6. Additional arnenitles Include a bar and lunclion room iemporarily located
In a spaco Ihal will ovonluully soNo as a dodicalod dancoldrama sludio-a boxing oym. and a loa hul ollering
relroshmonls during pitch a¢iivitios.
Theso laellllles nol only enhanco communlty ongagemoni but also ggngralo rgvonue lor tho charlly. reduclng tho nood to
h5re exlemal venu85 and eontribullng lo long.tgrm cost savlngs.
Ellorts 10 50curo tho nocossary lundino lor Iho complolion ol the buSldino aro ongolng. Tho Irusloos. In collaboration with
Ihe organi5315on's sloll, aro acllvely pursulng addllional linanclal support. Cornprohenslvo Ilnanclal prolocllons havo boon
developed and rigorously stress-leslod. Thgs9 projections dtmonslralg that Ihe charity Is posS1ioned lo mg91 lulure dabt
obligalion5, lund working capital rvquliemgnls. and continue dèlivoring 95Sgnlial servic86 10 ils bgnellciarS9s,
In15ghl ol Ih959 laclors, thè Trustees are conlldenl Ihal th& necessary lundlng ￿11 bo sacur8d and that Ihg organi50tion
rernalns Ilnanclally suslalnable. Ac¢ordSn9ly, thè linanelal slalemgnls havè baon prèpared on a goSng Gonoern bas16.
Group Ilnancl818lalemerbls
Thoso linanclal 51alomonls consolldale lh& rgsulls ol the charlly and 11$ wholly owned subsldlary, Pompèy Foundation
Tradlng Cornpany Llmlted, On a Ilng by Ilne basis, A separalg slateTn8ni ol linanclal aclSvlllos and Incom8 and
expendllure account are not presented lor Ihè charity Ilsell lollowlng Ihe èxempllons allorded by sgcllon 408 01 the
Cornpanles Acl 2006,
Incomlng r•80urceffj
Ineomo Is reccgnlsgd when Ihè charlty has gnllllgmonl lo Ihè lundg, Any pgrtormancè condlllons attached lo Ih911gm5 01
Income have be9n mgt,11 Is probable that tho Income VAII be recelved and Ihg arnounl can be mgagurgd rgllably,
Incom8 from government and olher oranls, whether 'capital' grants or 'revgnuo' gran15, 5$ facognlsed when the charily
has enlillemenl lo Ihe lunds, any pertormance condlllons allachèd lo Ihe uranls have been m81, 11 Is probable that Ihg
Incorne will bo rocolvod and Ihg dmounl can bo moasured roliably and Is not dolorrod.
Income Irom charilable acllvllles Includes Income recelved under Gonlracl or ¥there enli11gmgnl 10 gfanl ILJndSng Is sublgcl
lo specilic perforrnancg condillon$.
Inl8r891 on lunds hgld on deposll Is Included when recaSvabl8 And the amounl can be measured reliably by the charity;
Ihls Is nomially upon noiillcallon ol the Inlorosl pald or payable by the Bank.
Ineomè is only deferred when..
The donor spocilios Ihal Iho grant or donaiion musl only bè used in lulurg accounting periods., or
Thg donor has Smposed conditions whlch musl be mel belore the charity has uncondlllonal enlillemenl.
Page 14

POMPEY IN THE COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
ACCOUNTING POLICIES- contSnued
Volunleers ond donated sep4lces and lacllltla$
The value ol services provided by volunteers is not incorporaied into these financial slalemenls.
Where seNices are provided lo the charily as a donation that would normally be purchased from our suppliers.
this contribution is included in the linaneial slalemenls al an eslimale based on Ihe value ol Iho contribution lo
the charity.
Resources expended
Llabilllles are recognised a5 oxpenditure as soon as there Is a legal or conslruclivo obligailon commllllng the
charity lo Ihal expenditure. il Is probable that a Iransler ol economic benelils will be requirèd in selll¢menl and
tho amount ol Ihe obligation Can be moasured reliably. Expondiluro is accounled lor on an accruals basis and
has been classi1S¢d und&r headlngs Ihal aggregal¢ all cost related lo the calegtsry. Whar8 costs cannot be
directly attribulod lo particular headings Ihoy have been allocated lo aclivilies on a basis ¢onsislenl wilh Ihe use
ol resources.
Costs ol generallng funds are those costs Incurred In allracllng voluntary Income.
Charitable acilv5118s In¢ludg expendllure assoclaied wilh provldlng sport and ¢du¢allon lo the charity's
beneliciaries.
Govornance costs Includo those Incurred Sn thè gov¢rnan¢e ol Ihe charSiy and ils assets and are prSmarily
associaled with ¢onslilulional and slalulory requSrgmonls.
Support costs Sncludo ¢enlral luncllons and have b$en allocated lo acilvliy cost Calegorlgs on a bas15
consislenl wilh th& use ol resource5.
Irrecoverable VAT
All rgsour¢as expended aro cla5silied undgr aclivily headings that aggregale all costs relaled lo the ealegory.
Irrecoverable VAT Is charged against the category ol resources expended lor whlch11 was Incurred.
Tanglble Ilxed 888el8
Depreclallon Ss provld8d al the lollobrfng annual ralgs In order lo wrlie oll each assel over Its 8siSmaied useful Ille.
Leasohold proporty
Loasehold Improvom8nls
Fixtures, littings and olllca equSpmeni
Sports equlpmgnl
Moior vohlclgs
20/0 slraighl line
200/ti slralghl line
20Vo and 33P/• slralghl Ilne
20D/o slraighl line
209/• r¢du¢lng balance
Tanglble Ilxed assets ¢0511ng £500 or more are ¢apllalls8d al cost.
Tèxallon
The charily is oxempl Irom corporallon lax on ils charitable acilvliies. Corporalion lax is payable by the trading
company on Ils laxablo profits.
Fund a¢¢ounllng
Unroslricled funds Can be used Sn accordance with Ihg ¢harilable objeclivos al Ihe dlscrelion ol the
Irusleos.
Reslricled funds can only be used lor partlcular r¢slrfcled purposes wlihln tho oblecls ol Ihe charity. Resiri¢lions
arise when speciliod by the donor or when lund$ are raised lor particular ieslri¢led purposes.
Further explanallon ol tho nalur¢ and purpos8 01 each lund is In¢luded In the noiès lo Ihe Ilnanclal slalemenls.
Page 15

POMPEY IN ThÉ COMMUNfrY
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVIMES
IINCORPOFIAMNG A CONSOLIDATED INCOME AND EXPENDITUFIE Accoupm
FOR THE PEFIIOD ENDÉD 31 AUGUST 2024
ACCOUNTING POLICIES. Contlnuod
Hlro purch#s• fynd 1•8slng cornmllmenti
Assets obiainod undor hiro purchase coniraeis or linanco loases are capiialisod In lh8 balance Sheet. Yhoso held under hir& purchase
conlracls aTg dopro¢iE%iod Ovof their eslimaled us01ul Iivos. Those held under Iinanco loasos ala depreciBled over Ihoir QSllm&iod useful
livos or Iho loaso lorm. %¥hl¢hovoi is Iho shorter.
Tho 5fjiorosi olomonl ol Ihoso obllgDlions Is eharood Io iho $18iomont ol IInanel￿ aciivliios ￿Or Iho rolovanl porlod. Tho capliol olomonl ol
Iho lulufo paymonls is Iroalod as ts I￿n￿lIty.
Ronla15 pald undtsr opoiaiiw loasos aro char9od 10 tho siaiomonl ol IlnDnclal Beiivlllos on a siialahl Ilno bo$ls ovor Iho porlod ol tho
loaso.
P•nJlon• colli and olher po•t.r¢iir•m•nl bgnfrllt8
Tho churilablo company opoiaios a dollnod conlllbulion ponslon $¢homo. can1r1￿lSOnS paya￿0 lo Iho ¢hDriiablo companls ponBlon
schomo oro chaigod lo Iho Slalom•ni ol Financial Acliv11105 In Iho yriod10 whlch Ihoy rolalo.
Fln•n¢lal In•trvmoni•
Tho churity only oniors Inio baslc Ilnan¢ial in51rumoDI$ IfansAcilon$ Ihul rosull In tho iocopnllion ol Ilnnnclal Dsso15 and lia￿1￿1109 Ilko Irodo
and Olhoi accounlB rocolvGblg and payaLle invo$lmonls In stocks and sharo8. Thg mop8uromonl baslg usod lor Ihoso IlnDnclul
ID$irumonis1g dolllllod bo10w.
D•bt¢r• & caih it bink
Trado Lnd olhor dobiors aro rocoon150d 81 tho settlomoni omounl duo tsiitsr any Irado discovnl ollofod. Piopaymonis Aio valued Al Ihg
umounl propald nol ol any liado rllscounls ¢uo. Cash al bank Dnd In hand Includos cllsh hold on doposli or In a curronl a￿o￿nI.
Cf•dllor• •nd provlJlon#
Crodilofs and previ5ions aio foeoonlBod whoro tho eharity has a pre8onl obligallon rè•ulllr¢ Iiom a past 9¥gnl IhBI ￿11 piobably iosuli sn
Iho Ifansloi ol lun¢s lo a Ihlid party tsnd Iho omouni duo lo sottlo tho eblloaiion con bo rnOBsuiod 0¢ •Sllmale¢J rollably. Cfodilois tsnd
provisions aro noimolly rocognisod ai Iholr solllornoni amouni aiior Ollo￿ng lor any Irado Jlscounis dvo.
FINANCIAL ACTIVITIES OF THE CHARITY
Tho Iinanclll1 llcll¥i1S0$ shown In the consolldalod slaièmoni Inclu¢Jes Ihow ol Ihtr chaiily's vtholly owned Bub¥ldlBry, Pempoy Foundollon
Tiadino Company Llmliod.
A sumrnory ol tho IinDn¢iAI aclivilles unooflgkon by Iho chaiity IB sol oul bolow..
2024
2023
Toinl Incomlng rosouicos
Tolal oxpondiluro on chorllable 8cllvillo¥
Nol oulgolno rogour¢oB
3,054,492
11,$42,6731
2.485.098
11,447.5371
1,037,561
ToiAI lunds brojohl lofwaid
rolal lund$ carrlod lorwaid
5.506.698
4,489,137
7.018,517
5,506,69B
Agprosonlod by.,
A051riclod funds
Unioslrlclod lund5
5,323.113
1.69S,dlOd
3,800.498
1,706,200
7,018,517
5.506.698
Pago 16

POMPEY IN THE COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
INCOME FROM COMMERCIAL TRADING OPERATIONS
The eharity's wholly owned Irading subsldlary, Pompey Foundatlon Tradlng Company Llmiled. whlch Is Incorporated
In England and Wales, pays all bul a small proportion ol Ils prolils lo Ihg charity. Pompey Foundalign Trading
Company Limited receives sponsorship ènd unéertakes other activitl8s such as stadium tours. The following is an
exlracl ol tho linancial 51alemenls ol Pompgy Foundation Trading Company Limited lor the period ended 31 August
2024..
2024
2023
Turnover
Cosl ol sales and adminislralive exp?ns¢s
Profil belorg lax
Corporallon lax (see note 101
Profil Itor lax
Prolits disiribuiod lo tho charity
Retained in subsidiary
Tho assols and liabililigs ol Iho subsidlary wero..
Flxed assets
Current assels
44,933
112,8341
32,099
68,723
113.5801
55.143
32,099
132,0831
55,143
1SS,1431
1,122
80,873
181,6231
372
62,252
161,8961
356
N81 assels
Aggregate sh8re capilal and roserves
372
356
INVESTMENT INCOME
All inveslrnenl incofno is derived Irom cash deposits hald wilhSn Ihe Unlied Klngdom.
DONATIONS AND LEGACIES
2024
2023
Donallons
Donalod goods and seNices
L8oacles
Grants
278.098
129.015
142,216
85,200
1.441,878
1,180,307
Donated good9 and servlcos r¢lale lo 98mo Ilckols and klls of £70,417 12023 . £30.5931. playor appoaranc05 01
£20012023 . £2001, PFC Inielleclual and comrnerclal rlghls 01 £24,20012023 . £22,965), advorilsing and marko1Sng
01 £50012023 - £5001, communications 01 £2.00012023 £2,000) and Evenl hlre cosls of £15.52312023 £15,042)
provided lo the charilable company by Porlsmoulh Communily Football Club Limited wiihoul ¢harge during the year,
Grants recelvgd Included In tho above, are as lollows..
2024
2023
Youlh Inveslm8nl Fvnd
Veolia
Department for Levelling Up, Housing & Communities
Football Foundalion
Loughborough Colloge
Tho Football Siadia
Bluesability
Portsmouth City Council
Holwalls
Fighl lor Peace
893,100
32,000
200,000
265.844
19.150
20,999
6,785
4,000
1,029,557
129,001
3,215
8,534
10,000
1,180,307
1.441.878
Page 17

POMPEY IN THE COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
INCOME FROM CHARITABLE ACTIVITIES
Unreslricled
funds
Reslricled
funds
Total
2024
Total
2023
Skill training cenlres
Advanced training cenlres
Alter schoo1 clubs
Holiday courses
other courses and ¢oa¢hing Sn¢ome
Primary School Sports
Premier Loague Kicks
National Citizen Service
EmergSng Talenl Centre
Sky Bel
Kindgr Sport Mov8 & Lèarn
PCC Exlra Time
Junior Premier League
P05116 Education
Quality Improvement Fund
Walerfronl Project
Academy Education . LFE
Foolball Fans In Training - EFL
Every Player Counts . WNST
LandseclGunwharf
Covid 19- Emergency Cover
PL Pompey Fans, Ambassador
Miscellanou5 lees and incomg
PCC FSI Fans
Safer Communilles
EFLT
Lev61 Up A4A
Total
19,925
9,970
59.192
222,952
94.356
19,925
9.970
59,192
222,952
99,449
100,000
100.000
8,680
25,000
10,000
20,939
19,391
116,742
162,256
20,000
6,862
23.596
19,050
2,644
59,418
178,710
88,317
100,000
110,287
34,195
5,093
100.000
100.000
8,680
25,000
10,000
20,939
19,391
22,610
29.345
102,028
138,857
20,000
116.742
162,256
20,000
6,862
23,596
22,341
15451
25,000
25,000
104
40,000
22,120
19,826
29,000
5,000
5,366
457,193
40,000
22,906
19,826
29,000
5.000
5.366
1,172,052
786
29,942
28.760
29,195
1,945
4,171
1,021,374
714,859
Page 18

POMPEY IN THE COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
CHARITABLE ACTIVITIES COSTS
Support
Direct
costs
expenditure (see note 81
Total
2024
Total
2023
Sports and educatlon
Wages and salaries
Subconlraclors and consullanls
Venue hire
Sports equipment
Tickets and kits from Portsmouth FC
Intellectual and commercial rights from
Portsmouth FC
Player appearance Costs
Olher course costs
Motor vahiclo hire and expenses
Ollice equipment hire and maintenance
Printing, postage and Slalionory
Telophone
Travel and subsistence
Legal and prolessional 188S
Premisos expenses
Stall and volunle6r training
Publicily and rnarkeling
Keyfort
Sundry expenses
Bank and credil card charoes
Bad debls
Depreciation
447,154
73,615
140,917
13,881
70,417
379,179
2,840
3,000
826,333
76,455
143,917
13.881
70.417
877,182
23,067
139,394
25,790
30,593
29,975
29,975
200
117,854
51,367
19,661
15,588
8,246
10.238
12,900
50,969
2,405
13,354
19,440
11,244
27,753
224
20,252
28.465
200
97,955
57,299
13,606
11,645
15,299
10,195
8,101
38,202
2,099
11,720
19,440
5,498
15,880
{7,1961
23,096
200
101,338
28,463
7,964
1,498
868
7,268
2,500
20,521
2,004
1,482
16,516
22,904
11,697
14,090
7,378
2,972
10,400
30,448
401
11,872
19,440
7,702
12,709
3,542
15,044
224
1,346
18.906
940.244
602,429
1.542,673
1,447,530
SUPPORT COSTS
Total
2024
2023
Management Governance
Sports and edu¢allon
595,829
6,600
602,429
650,482
595,829
6,600
602.429
650,482
2024
2023
Governance costs
Auditors. remuneration
Auditors, remuneration non audll
5,004
1,596
6,600
5,004
1,596
6,600
Page 20

POMPEY IN THE COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
NET OUTGOING RESOURCES- GROUP
Net resources are slated alter charging:
2024
2023
Auditors, remunerallon
Auditors, remuneralSon - non audit work
Other operating loases
Depreciation - owned assets
5,004
1,596
11,552
26,067
5,004
1.596
52,472
23,093
10.
TAXATION
The company Is a reglslered charity and no provlslon Is consldered necessary for laxalion.
11.
TRUSTEES, REMUNERATION AND BENEFITS
No Iruslees, feceived remuneration or other benefits dtsring Ihe year ended 31 August 2024 nor lor Ihe
period endèd 31 August 2023.
Trusteeg. Expenses
During the yoar no Iruslees12023: none) were relmbuised lor out ol po¢kel expenses.
STAFF COSTS
12.
2024
2023
Wagos and salaries
Social security costs
Employers p8nsSon costs
728,714
66.578
31,041
800,331
61,981
15,158
826,333
877,470
The averag8 monthly number ol employees (lull lime equivalent} during Iho year was as lollows..
2024
Number
26
2023
Numb9r
27
Charitable
Support
35
35
One employee had annual emoluments ol morè than £60,000 per annum Ihls year12023'. NIII
Page 21

POMPEY IN THE COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unreslricled Reslricled
funds
lunds
Total
2023
INCOME FROM
Donations and legacles
160,546
1,247,177
1,407,723
Charllable actlvllles
Sports and educalion
668.065
353,309
1,021,374
Other Iradlng actlvltles
Other Iradlng aclivllies
Investment Income
855
855
Comrnercial trading opeiations
68,723
68,723
898,189 1,600,486 2,498,675
EXPENDITURE ON
Ralslng lunds
Commercial trading operations
13,580
13,580
Charltable 8cllvllles
Sports and education
934,614
512,916
1,447,530
948,194
512,916 1,461,110
Net Incomel(expendllurel
150,0051 1,087,570
1,037,565
Translers between funds
Taxatlon <tradlng subsldlary only)
Nel movement In lunds
150,005} 1,087,570 1,037,565
RECONCILIATION OF FUNDS
Total lunds brought forward
1,756,558 2,712,928 4,469,486
TOTAL FUNDS CARRIED FORWARD
1,706,553 3,800,498 5,507,051
Page 22

POPAPEY IN THE COMMUNsr
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
14.
TANGIBLE FIXED ASSETS- GROUP
Fixturos,
littlngs
and ollice
equSprnenl
Asset
Motor
under
vehlcles conslrucilon
Lgasèhold
prop6ty
Sports
equlpmonl
Total
COST
Al 1 Sepi¢mber 2023
Additions
Disposals
Al 31 Auousl 2024
542,693
25,424
6,703
111,845
14,204
17.0201
45.600
6,168.944
2,496.033
6,894,506
2,516.940
17,0201
9,404,426
542.693
32,127
119.029
45,600
8.664,977
DEPRECIATION
Al 1 Seplernber 2023
Chargo lor yoar
Ellmlnalod on dlsposals
263,693
6,000
14,624
4.248
86,514
15.819
15.8741
96,459
45,600
410,431
26,067
15,8741
430,624
Al 31 Augusl 2024
269.693
18,872
45.600
NET BOOK VALUE
Al 31 Augvsl 2024
273,000
13.255
22.570
8.664,977
8,973,802
Ai 31 August 2023
279.000
10,800
25,331
6,168,944
6.484.07S
TANGIBLE FIXED ASSETS- CHARITY
Fixtures,
Asset
Molor
under
v¢hlcles conslruGlion
Leasehold
propérty
Sports
equipment
and olllc8
equlpmenl
Tolal
COST
Al 1 Sèptember 2023
Addiilons
Disposals
Al 31 August 2024
542.693
23,774
6,703
111.845
5.811
45,600
6,168,944
2,496,033
6,892,856
2.508.547
542,693
30.477
117,656
45,600
8.664,977
9,401,403
DEPRECIATION
Al 1 Soplornbor 2023
Charge lor ygar
Eliminaled on dlsposals
263.693
6,000
12,974
4,248
86,514
9,693
45,600
408.781
19,941
Ai 31 Augusl 2024
269,693
17,222
96.207
45,600
428.722
NET BOOK VALUE
Al 31 August 2024
273.000
13,255
21,449
8,664,977
8,972,681
Ai 31 Augusl 2023
279,000
10,800
25.331
6,168,944
6.484.075
Fixtures, fittings and ollice equlpmgnt inc1udos assets ioialling £nil12023'. £nill h¢ld under linance loase. Depreciation
lo dale is £nll12023.' £nlll.
Page 23

POMPEY IN THE COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
15.
INVESTMENTS- CHARITY ONLY
Inve51menls represent the chaiily's shareholding in ils trading company, Pompey Foundation Trading
Company Limited {company no. 069309341, 011 ordinary £1 share.
16.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Group
2024
Group
2023
Charity
2024
Charity
2023
Trade debtors
VAT
Pompey Foundallon Trading
Company Limited
Other doblors and accrued income
Prepayments
42,396
11,146
53,460
45,055
19,992
11,125
36,360
45,569
35,139
34,297
34,322
53,633
34,741
24,295
34,297
34,322
34,741
24,295
122,161
157,551
134,875
194,598
17,
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Group
2024
Group
2023
Charity
2024
Charity
2023
Trade creditors
Qlher eredilors
Soclal securily and other taxes
Accruad expenses
Deferred income (see below)
106.085
1,859,248
15,745
100,455
73,337
48,034
325,321
101,297
1,859,248
15,745
105,255
29,237
45,597
325,321
96,385
682.368
93,872
679,568
2,154,870
1,152,108
2,110,782
1,144,358
18.
CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
Group
2024
Group
2023
Charlly
2024
Charity
2023
Other creditors
261.540
253,020
261,540
253,020
261,540
253,020
261,540
253,020
DEFERRED INCOME
Deferred income relates lo lundSng received from various lunders Ihal are lor a future accounting
period.
Group
2024
Group
2023
Charity
2024
Charity
2023
Brought forward
Amount released lo incoming resources
Amount deferred in year
682,368
{682.3681
73,337
50,377
150,3771
682,368
679,568
1679,568}
29,237
45,535
{45,5351
679,568
Carried forward
73,337
682,368
29,237
679,568
Page 24

POMPEY IN THE COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
19. SECURED DEBTS
The following secured debts are included within ¢redilors'.
2024
2023
Loans
261,540
253,020
The long term liability is secured over the Leasehold Properly al Anson Road.
The Interest free mortage is wilh Portsmouth Football Club who has a 10 year option lo acquire th8
properly at markel rate.
20. OPERATING LEASE COMMITMENTS
Mlnlmum18ase payments under non-cancellable operallng18as8s fall due as follows..
2024
2023
Explrlng..
Wllhin one y8ar
88tween one and live years
12,979
23,104
11,552
34,656
36,083
46,208
21. MOVEMENT IN FUNDS
Analygls of unrestrlcled fund movemenls
Balance at
Al 1.9.23
Incoming
resources
Resources
exp8nded Transfers
Balance al
At 31.8.24
General fund
Designated fund - Pitch project
1,677,878
28,675
1,014,760
11,025,540)
1,667,098
28,675
An81ysls ol re8trlcted lund movemen18
Balance al
Al 1.9.23
Incomlng
resources
Resources
expended Transfers
Balance al
Al 31.8.24
Premier League Kicks
Primary Stars
Street Slrong Youth
John Jenkins Sladium
other Reslri¢ted Funds
210
276
102,514
100,000
1102,7301
1100,1741
16)
102
3,786.916
13,096
1,515,943
334,125
{38,939)
1288,1241
5,263,920
59,097
3,800,498
2,052,582
1529,9671
5,323,113
The transfers Irom restricted lo unrestricled funds relate lo funds on whlch restrictions have been
satisfied and therefore are no longer considered lo be restricted funds.
Reslricled funds in delicil all have sullicient funding in 2024125 to cover any shortfalls.
Page 25

POMPEY IN THE COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
21 During the year, reslricled money was received from Pompey Foundation Trading Company Limiled, a
subsidiary ol Pompey In the Community. As Inlragroup income and expendilure is eliminaled on
Consolidation ol the group accounts the reslficled income is eliminated in the parent Charity and the
unreslricled expenditure in the trading company is eliminaled, giving a fall in Ihe group accounts lo a
lower restricted balance lor Ihls lund.
Premler League Klcks: This project is part lunded through the Premier League Community fund. The
emphasis is on sport lor social change and locuses on partS¢ipanls that wouldn'l olherwise be able lo
alford lo attend.
Prlmary Stars: Funded through the Premier League CommunSly Fund, this project aims lo mentor
Primary School Teachers in PE delivery as well as providing resources lo deliver lileracy, numeracy and
PHSE lor Primary Schools.
Slreet Strong Youth: SSYP is delivered in partnership with Motiv8 and Active Communities Network
across the clly ol Portsmouth. The prolecl provldes a number ol free aciivilles Irom sports. lilness, dance
and youth clubs from spèclally qualilied stall. In addition lo the free sessSons, specialist youth
engagement offices provide live support out in the cily alter school, engaglng with groups ol young
people and sign posting them to ses510ns available to them whilsl also providing significant one lo one
support lor young people in need.
John Jenklns Sladlum: Fundlng towards the constructlon ol the John Jenkins sladlum.
Other Restrlcted Funds: This relates lo reslrlcled lunds Ihal Indlvldually are not malorial.
Page 26

POMPEY IN THE COMMUNrrY
NOTES TO THE FINANCIAL STATEMEKrs
FOR THE PERIOD ENDED 31 AUGUST 2024
21
MOVEMENT IN FUNDS
Comparallvos for movemont In lunds
Analysls ol unr88trlcted lund rnovomontg
Balance al
At 1.9.22
IneomSng
resourcgs
Resources
expended
8alance al
Al 31.8.23
Transfers
Goneral fund
O0slgnalod lund - Pitch prolecl
1,727,883
28,675
898,189
1948,1941
1,677,878
28,675
Anfily818 ol roslrlclod fund movement8
Balance al
Al 1.9.22
Incomlno
resour¢o$
Resources
expended
Balanco al
Al 31.8.23
Tronsler$
Promler Loagu6 Kicks
Primary Siars
Slreel Strong Youlh
John Jenkins Sladlum
Other R9slri¢led Funds
12,S751
4,17S
100,000
100.000
197.2151
1103.8991
210
276
2,628,980
82,348
1.161,163
239,323
13,2271
1308,5751
3,786,916
13,096
2,712.928
1,600,486
1512.9161
3,800.498
22.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2024
Total
funds
UnreslrScled
funds
Ro$lrieied
funds
Flxod assets
Cuironl a5soIs
1.321.906
7,651,896
446,1 SO
15,344
172,2831 12.344,1271
5,323.113
8,973.802
461,494
12.416,4101
1,695,773
7.018.886
23.
RELATeo PARTY TRANSACTIONS
Portsmoulh Football Club
The lollowSng Iran5a¢ilons look place wllh Portsmoulh Communlly Foolball Club Ltd IPCFCI a company wilh whlch
Ihelg eilhar was or are common direGiors, and companies wilh whom the charily was or is linan¢ially d8pendenl'.
2024
2023
PCF
Donated goods and 5ervlGQS provided lo Ihe charity
129,015
85,200
Amounts owèd Ibylllo tho charity al Ihe balanee Sheet Oale
Additionally, Ihe charity Is also dèpendenl on the goodwll ol PCFC In allowing li 10 usè Ils brand inventory wilhoul
charge.
Page 27

POMPEY IN THE COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
23
The company has taken advantage of exemption, under the terms ol Financial Reporting Standard
102 'The Financial Reporting Standard applicable in the UK and Republic ol Ireland,, not to disclose
related party transactions with wholly owned subsidiaries wlhin the group.
Transaclions between group entities which have been eliminaled on consolidation are not disclosed
within thè financial slalemenls.
8Sscoes
A company with a common Iruslee director and partner provided legal services lo the charity during
Ihe year tolalling £22,51012023: £6,924). Al the year end, £2,64012023.' £nill was owed lo Biscoes.
KSM Communlcatlons Llmlted
A company wilh a common Iruslee direcloi provided glhernel charges lo the charily during the year lor
a sum of £1,84612023: £8,543). Al the year end, £nil12023'. £nill was owed lo KSM Communications
Limited. This Iruslee reslgned during the year.
Nexgen Capllal Investmenls Llmlted
A company with a common Iruslee dSreclor and partner provlded a loan lo Ihe ¢har51y lolalllng
£250,00012023: £250,000). Interest on the loan In the year lola118d £12,76912023.' £2,711)
24.
ULTIMATE CONTROLLING PARTY
The charitable company Is und8r the conlrol ol ils members. No one m8mb8r has overall control ol the
charitable company.
25.
SHARE CAPITAL AND LIABILITY OF MEMBEAS
The charitable company Is limited by guarantee and ils members have undertaken lo ¢onlrlbule to Ihe
ass&ls ol the company in the event ol il boing wound up such amount as may be reqLJired not
excoedlng £10.
26.
RECONCILIATION OF NET INCOMEI(EXPENDITURE) TO NET CASH FLOW FROM
OPERATING ACTIVITIES
Group
2024
Group
2023
Charity
2024
Charity
2023
Net movement In funds
Deprecialion charge
Lossllprolill on dlsposal of Ilxed assets
Inleresl received
Ilncreaselldecrease in debtors
Increaselldecreasel in creditors
1,511,835 1,037,565
26,067
23,093
1,146
1,146
11 ,3661
{8551
35,390
157,335
1,011,282
53,898
1,511,819 1,037,561
19,941
23,093
11,366}
59,723
974,944
18551
159,496
53,105
2,584,354 1,272,182
2,565,061 1,272,400
27.
KEY MANAGEMEKf PERSONNEL
The key management personnel ol the parent charity, comprise the Iruslees, the Chief Executive
Officer, Head ol Finance, Head ol Sports and Coaching and the Commarcial and Marketing Manager.
The total employee benefits ol the key management personnel ol the charity Ware £154,708 12023:
£149.713}.
28.
PENSION COMMITMENTS
The charitable company oparales a defined contribution scheme. The costs lo the charitable company
lor the year was £31,041 (2023: £29,128). At the yèar end tha charitable company owed £nil 12023:
£nill to the scheme.
Page 28

POMPEY IN THE COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
29.
CONTINGENT LIABILITY- LEGAL DISPUTE WITH MONEYFIELDS FOOTBALL CLUB
The ¢harily is curren15y in a legal dispute with MOne￿ieldS Football Club regarding the calé operations
al the John Jenkins Stadium. Moneylields seNed a legal letter claiming control ol the calé, alleging
non.compliance wilh league standards. However. the charity disputes the validity ol this18iier, as it
was not seNed lollowing propor legal proceedings.
The charity has engaged legal advisors, Blscoes, lo resolve the maller and has r8sponded lo
Moneyfields in delail. As ol the dale ol sioning ol the audit report, the maller remains unr6solved. and
discussions are ongoing. Given Ihe uncertainties surfounding Ihe ca59 and ils oulcomo, no provision
has been made in the financial slalemenls.
Page 28