Registered number: 06953363 Charity number: 1131339
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee)
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2021
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee)
| CONTENTS | |
|---|---|
| Page | |
| Reference and administrative details of the charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 7 |
| Independent examiner's report | 8 - 9 |
| Consolidated statement of financial activities | 10 |
| Consolidated balance sheet | 11 - 12 |
| Charity balance sheet | 13 - 14 |
| Consolidated statement of cash flows | 15 |
| Notes to the financial statements | 16 - 31 |
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2021
Trustees
J E Deagle D A Moussy K Kanodia M A Flewitt A J W Taylor
E Theodorou
J Roberts (appointed 12 August 2020)
Company registered number
06953363
Charity registered number
1131339
Registered office
35 Ballards Lane London N3 1XW
Company secretary
J E Deagle
Accountants
Berg Kaprow Lewis LLP Chartered Accountants 35 Ballards Lane London N3 1XW
Solicitors
Thomson Reuters Trust Law Foundation 5 Canada Square London E14 5AQ
Page 1
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee)
TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2021
The Trustees present their annual report together with the financial statements of the charity for the 1 July 2020 to 30 June 2021. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the group and the charity qualify as small under section 383 of the Companies Act 2006, the Group strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
Overview
a. Objectives and activities
The objects for which the company was established is to relieve the needs of disabled people by promoting improved access and facilities for them as football spectators, and by encouraging and assisting the formation of associatons of people to further such purposes, all in territories outside of England in particular but without limitation across Europe. By using special influence of football, CAFE is helping to raise awareness and to improve the lives of disabled people in the wider society but especially by promoting improved access to European football.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021
(continued)
a. Achievements and performance
The 2020/21 season proved challenging for all as the Covid-19 pandemic persisted in preventing fans from attending live football matches in most countries. Nonetheless, CAFE continued to support an accessible and inclusive game for all, working with clubs across Europe to maintain regular dialogue with their disabled fans and to provide services such as audio-descriptive commentary (ADC) for blind and partially sighted fans at home.
Disabled fans from across Europe were finally able to attend and enjoy the UEFA Champions League Final in Porto, UEFA Europa League Final in Gdansk and UEFA EURO 2020, which was held across 11 countries. Despite last minute changes in host venues and Covid-19 safety protocols, CAFE was able to deliver its services to support inclusive and accessible events under the banner of Respect Access for All, including the publication of Disabled Fan Guides, and the provision of ADC in the local language and English. CAFE also gathered feedback from appointed accessibility monitors and disabled fans who attended the tournament, which lead to access improvements across the venues.
In November, CAFE published its findings from the 2020 Non-Visible Disabilities survey, which illustrated persistent attitudinal barriers, and the need for increased awareness and training amongst football staff and non-disabled fans. Due the pandemic, the percentage of disabled people and people with long-term health conditions is likely to increase and therefore further research and education will be necessary to ensure everyone can enjoy the matchday experience.
In December 2020, CAFE was awarded its first Erasmus+ programme grant of the European Union: Good Governance Needs Access and Inclusion. The project brings together the National Associations (NA), Leagues and National Disabled Supporter Associations (DSA) in Germany, France and Belgium who will work to create national strategies to improve access and inclusion for disabled fans within each country. This programme aims to show the importance of dialogue with disabled fans and the value they bring when creating long-term strategies. Under Stichting CAFE, another Erasmus+ grant application has been submitted, with aims to build capacity and knowledge in access and inclusion amongst key club and NA staff through digital trainings.
CAFE has continued to support Disability Access Officers (DAO) and National DAO Coordinator across the UEFA region. The DAO is required under Article 35bis of UEFA Club Licensing and Financial Fair Play Criterion. Throughout the season, 10 training sessions were held online and, dependent on language, were made available to more participants across Europe and elsewhere. A two-day training was held, aimed at clubs in Argentina, and was opened to all Spanish speaking clubs and NAs in South and Central America.
The European DAO Network Group met twice this season and received training on digital accessibility as well as discussing how to support their disabled fans during the pandemic. For the first time in footballing history a European access survey was sent to all NAs and their clubs to gather data on access and inclusion. All 55 NAs and over 400 clubs responded to the survey. The results will be published in the 2021/22 season and will help shape UEFA and CAFE’s strategy to ensure disabled people can take their rightful places in the game.
The CAFE Week of Action took place in March 2021, and despite limitations posed by Covid-19, activities promoting disabled people and their roles in football took place in 28 countries. To support activities amongst disabled fans and their associations, CAFE also continued its small grants programme. As part of the celebrations, the first DSA in Ireland was established during the campaign. CAFE also gained two new Ambassadors this season, Omar Mascarell and Bobby Allen, and we look forward to raising awareness together across Europe.
CAFE’s works support the European football family to contribute to the UN’s Sustainable Development Goals #3, 4, 8, 10, 11 and 17.
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021
(continued)
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. They have considered the effects of the Covid-19 pandemic, and do not believe that it will affect the charity unduly. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
b. Financial review
The directors are delighted with results for the period ended 30 June 2021 and wish to thank UEFA for its substantial and continued support and particularly during the global pandemic. This support allows CAFE to continue to break new frontiers in access and inclusion and to push for better standards.
c. Investment policy
The company's policy is to hold any surplus funds in bank accounts.
d. Principal risks and uncertainties
The key risks associated with CAFE are as follows:
a) Reduction in CAFE’s primary funding source. CAFE received its primary funding from UEFA Core and UEFA Club Licensing. This four-year funding cycle ended on 1 July 2021. CAFE is now in the process of finalising it’s new contract with UEFA, which will be based on a 2-year partnership, with a view of this being extended by another two years. Due to the Covid-19 pandemic and to the new UEFA Football and Social Responsibility Division reviewing all its partnerships, it is likely that CAFE’s primary funding source will decrease.
During this gap between the old and new partnership, CAFE is using its reserves to continue its operations. The proposed level of reserves allows CAFE to continue to operate for a minimum of 2 years, whilst making efforts to find alternative sources of funding.
b) Implications of CAFE, as a UK registered charity and Company Limited by Guarantee, receiving funding from outside of Britain, following the UK’s exit from the European Union.
c) Exposure to currency fluctuations, with CAFE receiving funding in euros and incurring expenditure typically in pound sterling.
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021
e. Reserves policy
CAFE and its trustees have established its reserve level 12 months of its operating costs in each currency in which it operates (euros and pound sterling). CAFE also builds an additional reserve 6 months ahead of the International CAFE Conference, which is held every 3 years.
This reserve level has been established following a review by the Trustees of the funds received and held by CAFE and a risk assessment of CAFE’s current financial health. This risk assessment considered the current and predicted future trends that impact the funding and financial landscape generally and those that are likely to be of particular relevance to CAFE.
The key risks that contributed to the Trustees setting this reserve level can be summarised as:
a) Non-renewal or reduction of CAFE’s primary funding source. CAFE’s primary funding from UEFA is being renegotiated with expected reductions. The proposed level of reserves allows CAFE to continue to operate for a minimum of 2 years, whilst making efforts to find alternative sources of funding, or managing a gradual rundown of activities if negotiations with UEFA fail and alternative funding is not identified;
b) Change in current location of charity headquarters and the potential increase in any cost;
c) Implications of CAFE, as a UK registered charity and Company Limited by Guarantee, receiving funding from outside of Britain, following the UK’s exit from the European Union.
d) Exposure to currency fluctuations, with CAFE receiving funding in euros and incurring expenditure typically in pound sterling.
The reserve level set by this policy will be assessed on a quarterly basis, as a rolling agenda item at Trustee meetings, to ensure its accuracy and to account for any variables. This review will compare the reserves actually held against the target level set and consider the reasons behind any discrepancy and take corrective action to replenish or release funds from reserves as appropriate. This review will be carried out by the Managing Director and will be presented to the Board of Trustees at each and every board meeting for sign-off.
An extraordinary meeting will be called if reserves fall below 6 months of operating costs in each currency.
Structure, governance and management
a. Constitution
.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.
The board meets on a regular basis to review appropriate strategic, operational and financial matters. Additionally an advisory group (pan-European, user led representing disabled football supporters and disability and equality and access groups) has been appointed to further advise the Centre for Access to Football in Europe.
b. Methods of appointment or election of Trustees
The management of the Group and the charity is the responsibility of the Trustees who are elected and coopted under the terms of the Trust deed.
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021
Plans for future periods
UEFA and CAFE’s most recent 4-year partnership contract came to an end in June 2021. UEFA has appointed a new Football and Social Responsibility (FSR) Division and CAFE is currently in negotiations with UEFA FSR to determine scope of the future partnership. CAFE looks forward to supporting UEFA in improving access and inclusion for all, including not only disabled fans but also disabled employees, through the foundation, Stichting CAFE.
In line with good governance, and CAFE’s own 10-year goals, CAFE will increase efforts to secure a more diverse funding portfolio and is in discussions with a number of sports governing bodies across the globe, including activities to support the Oceania Football Confederation in taking its first steps to empower disabled fans. These actions will support a sustainable and secure future for CAFE. CAFE has also decided to not renew its office lease in efforts to reduce expenditure. As such, all staff will continue to work from home.
CAFE has been appointed as an accessibility expert for the FIFA World Cup 2022 Core Stakeholder Group on Inclusion and Anti-Discrimination and looks forward to working with FIFA, the Supreme Committee for Delivery and Legacy and Qatar 2022. CAFE will support several projects linked to the FIFA World Cup 2022 to ensure disabled stakeholders can enjoy and contribute to the tournament.
The findings from the first European Access survey will be published in the first half of the 2021/22 season, highlighting good practice implemented in several areas. However, the report will also illustrate how far football still has to go to ensure disabled people are able to enjoy an accessible and inclusive matchday experience.
Towards the end of 2021, CAFE will host its 4th International Conference. This time, the event will be held online and will therefore bring a greater number of stakeholders together to share, learn and challenge each other to go further in the area of access and inclusion. In March 2022, CAFE will host its annual Week of Action, celebrating Total Football #TotalAccess across the globe.
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Group and the charity and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP (FRS 102);
-
make judgements and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and the charity's transactions and disclose with reasonable accuracy at any time the financial position of the Group and the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Group and the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee)
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021
Approved by order of the members of the board of Trustees and signed on their behalf by:
Joanna Deagle
J E Deagle Trustee Date: 23/09/2021
Page 7
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2021
Independent examiner's report to the Trustees of Centre for Access to Football in Europe (CAFE) ('the Group')
I report to the charity Trustees on my examination of the consolidated accounts of the Group comprising the Centre for Access to Football in Europe (CAFE) ('the parent charity') and its subsidiary undertakings for the year ended 30 June 2021.
Responsibilities and basis of report
As the Trustees of the parent charity (and its directors for the purposes of company law) you are responsible for the preparation of the consolidated accounts of the Group in accordance with the requirements of the Companies Act 2006 ('the 2006 Act') and you have chosen to prepare consolidated accounts for the Group. You are satisfied that the accounts of both parent charity and the Group are not required by either company or charity law to be audited and have chosen instead to have an independent examination.
Having satisfied myself that the consolidated accounts 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 Group's accounts carried out under section 152 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 152(5)(b) of the 2011 Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no option as to whether the consolidated accounts present a 'true and fair' view and my report is limited to those specific matters set out in the independent examiner's statement.
Independent examiner's statement
Since the Trustees have opted to prepare consolidated accounts for the Group 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, 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 parent charity and its subsidiaries as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the parent charity and the charity's Trustees as a body, for my work or for this report.
Page 8
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2021
Ian Saunderson
Signed: Ian Saunderson FCA
Dated: 23/09/2021
Berg Kaprow Lewis LLP
Chartered Accountants London
Page 9
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2021
| Note Income from: Donations and legacies 2 Investments 3 Total income Expenditure on: Charitable activities 4 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2021 £ 15,000 62,605 77,605 21,034 21,034 56,571 50,256 56,571 106,827 |
Restricted funds 2021 £ 733,926 - 733,926 602,840 602,840 131,086 750,248 131,086 881,334 |
Total funds 2021 £ 748,926 62,605 811,531 623,874 623,874 187,657 800,504 187,657 988,161 |
Total funds 2020 £ 443,557 50,266 493,823 690,818 690,818 (196,995) 997,499 (196,995) 800,504 |
|---|---|---|---|---|
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee) REGISTERED NUMBER: 06953363
CONSOLIDATED BALANCE SHEET AS AT 30 JUNE 2021
| Note Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current assets Net assets excluding pension asset Total net assets Charity funds Restricted funds 12 Unrestricted funds 12 Total funds |
115,778 887,676 1,003,454 (15,293) |
2021 £ - - 988,161 988,161 988,161 881,334 106,827 988,161 |
35,789 764,140 799,929 (13,933) |
2020 £ 14,508 |
|---|---|---|---|---|
| 14,508 785,996 |
||||
| 800,504 | ||||
| 800,504 | ||||
| 750,248 50,256 |
||||
| 800,504 |
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee) REGISTERED NUMBER: 06953363
CONSOLIDATED BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2021
The charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Joanna Deagle
J E Deagle Trustee 23/09/2021 Date:
The notes on pages 16 to 31 form part of these financial statements.
Page 12
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee) REGISTERED NUMBER: 06953363
CHARITY BALANCE SHEET AS AT 30 JUNE 2021
| Note Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current assets Total assets less current liabilities Net assets excluding pension asset Total net assets Charity funds Restricted funds 12 Unrestricted funds 12 Total funds |
115,630 883,285 998,915 (15,169) |
2021 £ - - 983,746 983,746 983,746 983,746 882,624 101,122 983,746 |
35,789 764,140 799,929 (13,933) |
2020 £ 14,508 |
|---|---|---|---|---|
| 14,508 785,996 |
||||
| 800,504 | ||||
| 800,504 | ||||
| 800,504 | ||||
| 750,248 50,256 |
||||
| 800,504 |
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee) REGISTERED NUMBER: 06953363
CHARITY BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2021
The charity's net movement in funds for the year was £ 183,242 (2020 - £(196,995)) .
The charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Joanna Deagle
J E Deagle
Date: 23/09/2021
The notes on pages 16 to 31 form part of these financial statements.
Page 14
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2021
| Cash flows from operating activities Net cash used in operating activities Cash flows from investing activities Dividends, interests and rents from investments Purchase of tangible fixed assets Net cash provided by investing activities Cash flows from financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2021 £ 62,075 61,926 (465) 61,461 123,536 764,140 887,676 |
2020 £ (250,826) 50,266 (975) 49,291 (201,535) 965,675 764,140 |
|---|---|---|
The notes on pages 16 to 31 form part of these financial statements
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
1. Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Centre for Access to Football in Europe (CAFE) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The Consolidated statement of financial activities (SOFA) and Consolidated balance sheet consolidate the financial statements of the Group and its subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis.
The Group has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of financial activities in these financial statements.
1.2 Company status
The Charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member of the company.
1.3 Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. They have considered the effects of the Covid-19 pandemic, and do not believe that it will affect the charity unduly. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
1.4 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Consolidated statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
1. Accounting policies (continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Group's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
1.6 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Group; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
1.7 Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following bases:
- Short-term leasehold property Over 3 years - Office equipment Over 3 years
1.8 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
1.9 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1.10 Liabilities
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
1. Accounting policies (continued)
1.11 Financial instruments
The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
1.12 Operating leases
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.
1.13 Pensions
The Group operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Group to the fund in respect of the year.
1.14 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Group and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Group for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
2. Income from donations and legacies
| Donations Services in kind Total 2021 Donations Grants |
Unrestricted funds 2021 £ - 15,000 15,000 Unrestricted funds 2020 £ - 9,000 9,000 |
Restricted funds 2021 £ 733,926 - 733,926 Restricted funds 2020 £ 434,557 - 434,557 |
Total funds 2021 £ 733,926 15,000 |
|---|---|---|---|
| 748,926 | |||
| Total funds 2020 £ 434,557 9,000 |
|||
| 443,557 |
As outlined by SORP FRS 102, donated goods and services are to be included in the accounts valued at the amount that the charity would have spent on similar goods or services, should they not have been received as donations.
The Services in kind figure above consists of pro-bono legal services performed by Thomson Reuters Trust Law Foundation, whom we thank for their efforts.
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
3. Investment income
| Rents received Interest received Rents received Interest received |
Unrestricted funds 2021 £ 62,601 4 62,605 Unrestricted funds 2020 Restricted funds 2020 £ £ 50,256 - - 10 50,256 10 |
Total funds 2021 £ 62,601 4 |
|---|---|---|
| 62,605 | ||
| Total funds 2020 £ 50,256 10 |
||
| 50,266 |
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
4. Analysis of expenditure on charitable activities Summary by fund type
| Direct costs Support costs Direct costs Support costs |
Unrestricted funds 2021 £ - 21,034 21,034 Unrestricted funds 2020 £ - 9,000 9,000 |
Restricted funds 2021 £ 269,493 333,347 602,840 Restricted funds 2020 £ 367,809 314,009 681,818 |
Total funds 2021 £ 269,493 354,381 |
|---|---|---|---|
| 623,874 | |||
| Total funds 2020 £ 367,809 323,009 |
|||
| 690,818 |
5. Analysis of expenditure by activities
| Direct costs Support costs |
Direct costs 2021 £ 269,493 - 269,493 |
Support costs 2021 £ - 354,381 354,381 |
Total funds 2021 £ 269,493 354,381 |
|---|---|---|---|
| 623,874 |
Page 21
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
5. Analysis of expenditure by activities (continued)
| Direct costs Support costs |
Direct costs 2020 £ 367,809 - 367,809 |
Support costs 2020 £ - 323,009 323,009 |
Total funds 2020 £ 367,809 323,009 |
|---|---|---|---|
| 690,818 |
Analysis of direct costs
| Staff costs Hotels, travel and subsistence Audio descriptive commentary and training |
Total funds 2021 £ 201,620 2,961 64,912 269,493 |
Total funds 2020 £ 180,209 38,222 149,378 |
|---|---|---|
| 367,809 |
Direct costs for the year were lower for 2021 due to a lack of travel caused by the ongoing pandemic resulting a reduction in person training, workshops and stadium assessments which was replaced with a greater focus on remote delivery, research and guidance.
Page 22
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE) (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
5. Analysis of expenditure by activities (continued)
Analysis of support costs
| Staff costs Depreciation Advertising Premises expenses Staff training Printing & postage Telephone Bank charges Legal fees Consultancy fees Professional fees Exchange rate variance Computer costs Sundry expenses 6. Independent Examination fee Independent Examination fee |
Total funds 2021 £ 60,684 14,973 39,263 113,124 12,496 207 4,337 591 20,266 16,528 28,175 29,707 11,544 2,486 354,381 2021 £ 2,700 |
Total funds 2020 £ 86,343 8,030 32,238 107,858 7,554 212 5,911 1,085 13,186 9,162 27,494 14,528 9,358 50 |
|---|---|---|
| 323,009 | ||
| 2020 £ 2,700 |
Page 23
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
7. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
Group 2021 £ 225,028 33,191 4,084 262,303 |
Group 2020 £ 232,157 29,936 4,459 266,552 |
Charity 2021 £ 225,028 33,191 4,084 262,303 |
Charity 2020 £ 232,157 29,936 4,459 |
|---|---|---|---|---|
| 266,552 |
The average number of persons employed by the charity during the year was as follows:
| Group | Group | |
|---|---|---|
| 2021 | 2020 | |
| Employees | 6 | 6 |
| The number of employees whose employee benefits (excluding employer pension costs) | exceeded | |
| £60,000 was: | ||
| Group | Group | |
| 2021 | 2020 | |
| No. | No. | |
| In the band £60,001 - £70,000 | 1 | 1 |
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
During the year, key management personnel received remuneration of £63,437 (2020 - £60,833).
8. Trustees' remuneration and expenses
During the year, 1 Trustee received remuneration of £63,437 (2020 - 1 Trustee - £60,833).
During the year, no Trustees received any benefits in kind (2020 - £Nil).
During the year, expenses totalling £ 267 were reimbursed or paid directly to 1 Trustee (2020 - £232* to 2 Trustees) .
Page 24
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
9. Tangible fixed assets Group and Charity
| Cost or valuation At 1 July 2020 Additions At 30 June 2021 Depreciation At 1 July 2020 Charge for the year At 30 June 2021 Net book value At 30 June 2021 At 30 June 2020 10. Debtors Due within one year Trade debtors Other debtors Prepayments and accrued income |
Short-term leasehold property £ 12,823 - 12,823 4,584 8,239 12,823 - 8,239 Group Group 2021 2020 £ £ 5,646 5,873 18,136 22,626 91,996 7,290 115,778 35,789 |
Office equipment £ 12,392 465 12,857 6,123 6,734 12,857 - 6,269 Charity 2021 £ 5,646 17,988 91,996 |
Total £ 25,215 465 25,680 10,707 14,973 25,680 - 14,508 Charity 2020 £ 5,873 22,626 7,290 |
||
|---|---|---|---|---|---|
| 115,630 | 35,789 |
Page 25
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
11. Creditors: Amounts falling due within one year
| Trade creditors Other creditors Accruals and deferred income |
Group 2021 £ 9,661 932 4,700 15,293 |
Group 2020 £ 8,501 732 4,700 13,933 |
Charity 2021 £ 9,661 808 4,700 15,169 |
Charity 2020 £ 8,501 732 4,700 |
|---|---|---|---|---|
| 13,933 |
Page 26
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
12. Statement of funds
Statement of funds - current year
| Unrestricted funds General Funds - all funds Restricted funds Founding Grant FIFA UEFA Core Funding 2021 UEFA EURO 2020 UEFA Club Licencing 2021 European Commission Other Total of funds |
Balance at 1 July 2020 £ 50,256 690,075 906 - 59,267 - - - 750,248 800,504 |
Income £ 77,605 - - 213,963 175,097 102,523 238,547 3,796 733,926 811,531 |
Expenditure £ (21,034) - - (206,458) (234,364) (102,523) (55,699) (3,796) (602,840) (623,874) |
Balance at 30 June 2021 £ 106,827 |
|---|---|---|---|---|
| 690,075 906 7,505 - - 182,848 - |
||||
| 881,334 | ||||
| 988,161 |
The grants provided by UEFA fund are to continue CAFE’s work to ensure that disabled people are able to take their rightful places within football, be it as spectators, volunteers, players, coaches, administrators, leaders or decision-makers. In addition, UEFA provides CAFE with a grant to support the implementation of the UEFA Financial Fair Play and Club Licensing Criterion and to help develop the role of the Disability Access Officer (DAO). Finally, UEFA has provided a grant to CAFE to work towards a more inclusive UEFA EURO 2020 for all disabled spectators.
The European Commission made a grant to CAFE to support their accessibility projects which is expected to last for three years.
Page 27
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
12. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds General Funds - all funds Restricted funds Founding Grant FIFA UEFA Core Funding 2021 UEFA EURO 2020 UEFA Club Licencing 2021 European Commission Total of funds |
Balance at 1 July 2019 £ - 970,171 27,328 - - - - 997,499 997,499 |
Income £ 59,256 4,767 23,605 230,858 73,488 99,531 2,318 434,567 434,567 |
Expenditure £ (9,000) - (50,027) (373,736) (139,236) (116,501) (2,318) (681,818) (690,818) |
Transfers in/out £ - (284,863) - 142,878 125,015 16,970 - - - |
Balance at 30 June 2020 £ 50,256 |
|---|---|---|---|---|---|
| 690,075 906 - 59,267 - - |
|||||
| 750,248 | |||||
| 800,504 |
13. Summary of funds
Summary of funds - current year
| General funds Restricted funds |
Balance at 1 July 2020 £ 50,256 750,248 800,504 |
Income £ 77,605 733,926 811,531 |
Expenditure £ (21,034) (602,840) (623,874) |
Balance at 30 June 2021 £ 106,827 881,334 |
|---|---|---|---|---|
| 988,161 |
Page 28
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
13. Summary of funds (continued)
Summary of funds - prior year
| Balance at | ||||||
|---|---|---|---|---|---|---|
| Balance at | Transfers | 30 June | ||||
| 1 July 2019 | Income | Expenditure | in/out | 2020 | ||
| £ | £ | £ | £ | £ | ||
| General funds | - | 59,256 | (9,000) | - | 50,256 | |
| Restricted funds | 997,499 | 434,567 | (681,818) | - | 750,248 | |
| 997,499 | 493,823 | (690,818) | - | 800,504 | ||
| Analysis of net assets between funds | ||||||
| Analysis of net assets between funds - current year | ||||||
| Unrestricted | Restricted | Total | ||||
| funds | funds | funds | ||||
| 2021 | 2021 | 2021 | ||||
| £ | £ | £ | ||||
| Current assets | 122,120 | 881,334 | 1,003,454 | |||
| Creditors due within one year | (15,293) | - | (15,293) | |||
| Total | 106,827 | 881,334 | 988,161 | |||
| Analysis of net assets between funds - prior year | ||||||
| Unrestricted | Restricted | Total | ||||
| funds | funds | funds | ||||
| 2020 | 2020 | 2020 | ||||
| £ | £ | £ | ||||
| Tangible fixed assets | - | 14,508 | 14,508 | |||
| Current assets | 50,256 | 749,673 | 799,929 | |||
| Creditors due within one year | - | (13,933) | (13,933) | |||
| Total | 50,256 | 750,248 | 800,504 |
14. Analysis of net assets between funds
Page 29
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
15. Reconciliation of net movement in funds to net cash flow from operating activities
| Net income/expenditure for the year (as per Statement of Financial Activities) Adjustments for: Depreciation charges Dividends, interests and rents from investments Increase in debtors Increase/(decrease) in creditors Net cash provided by/(used in) operating activities 16. Analysis of cash and cash equivalents Cash in hand Total cash and cash equivalents 17. Analysis of changes in net debt At 1 July 2020 £ Cash at bank and in hand 764,140 |
Group 2021 £ 187,657 14,973 (64,823) (77,092) 1,360 62,075 Group 2021 £ 887,676 887,676 Cash flows £ 123,536 |
Group 2020 £ (196,995) 8,030 (50,266) (6,280) (5,315) (250,826) Group 2020 £ 764,140 764,140 At 30 June 2021 £ 887,676 |
|---|---|---|
Page 30
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
18. Operating lease commitments
At 30 June 2021 the Group and the charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:
| Not later than 1 year Later than 1 year and not later than 5 years |
Group 2021 £ 7,555 - 7,555 |
Group 2020 £ 90,300 7,555 97,855 |
Charity 2021 £ 7,555 - 7,555 |
Charity 2020 £ 90,300 7,555 |
|---|---|---|---|---|
| 97,855 |
Subsequent to the year end the lease on the property which the charity rented came to an end and the charity decided not to renew the lease but to operate virtually in the future.
19. Related party transactions
Other than those already disclosed, there were no related party transactions for the years ended 30 June 2021 and 30 June 2020.
Page 31
Centre for Access to Football in Europe (CAFÉ)
35 Ballards Lane London, N3 1XW
23/09/2021 Date: …………………………2021
Your ref: C1819
Berg Kaprow Lewis LLP 35 Ballards Lane London N3 1XW
Dear Sirs
Centre for Access to Football in Europe (CAFÉ)
We confirm to the best of our knowledge and belief and having made appropriate enquiries of other directors and officials of the company, the following representations in connection with your report on the company's financial statements for the year ended 30 June 2021.
-
We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with Auditing Standards and that you do not express an audit opinion.
-
We confirm that the company was entitled to exemption under Section 477 of the Companies Act 2006 from the requirement to have its financial statements for the financial year ended 30 June 2021 audited. We also confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in accordance with Section 476 of the Companies Act 2006.
-
We acknowledge as directors our responsibility for the financial statements which give a true and fair view in accordance with the requirements of Sections 394-396 of the Companies Act 2006 and
Registered office: 35 Ballards Lane London, N3 1XW Registered in England & Wales no. 06953363 Registered charity no. 1131339
with the requirements of the Charities Act 2011 and which otherwise comply with the requirements of those acts relating to financial statements, so far as applicable to the company. All the accounting records have been made available to you and all transactions undertaken by the company have been properly reflected in those accounting records. All records and related information, including the minutes of the directors’ and members’ meetings have been made available to you.
-
We confirm that we have maintained proper accounting records, as required by the Companies Act 2006.
-
We confirm that assets are included on the balance sheet at no more than their recoverable amounts and that liabilities are included at their expected cost to the company.
-
We confirm, to the best of our knowledge and belief, that there have been no instances of noncompliance or breaches of any laws or regulations which are essential to the activities of the company’s activities.
-
We confirm that we are not aware of any pending litigation which may result in a significant loss to the company.
-
We confirm that there were no contingent liabilities at the balance sheet date.
-
We believe that the company's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding and support will be more than adequate for the company's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the company's ability to continue as a going concern need to be made in the financial statements.
-
We confirm that there were no transactions with related parties of the company or amounts due to or from related parties at the balance sheet date which are required to be disclosed in the financial statements other than those which are detailed in the notes to the financial statements.
-
We confirm that there have been no events since the balance sheet date which necessitate revision of the figures included in the financial statements or disclosure in the notes to the financial statements. Should further material events occur, which may necessitate revision of the figures included in the financial statements or inclusion of a note thereto, we will advise you accordingly.
PAGE 2 OF 3
-
We confirm that the analysis of restricted and unrestricted funds in the accounts is correct.
-
We confirm that we believe that the estimate of £15,000 for the pro-bono legal services is reasonable and materially correct.
-
We confirm that group accounts should be prepared for Centre for Access to Football in Europe due to the control over the Dutch entity due to a similar trustees across both.
-
We confirm the initial monies paid across to Stitching should be treated as a donation of £10,596.
Yours faithfully
Joanna Deagle
………………………………………………
Centre for Access to Football in Europe (CAFÉ)
Signed on behalf of the Board of Directors
PAGE 3 OF 3
2021-09-23
2021 Accounts Pack (revised) - Centre for Access in Football Europe (CAFE)
Final Audit Report
Created: 2021-09-23 By: Lee Freund (lee.freund@bkl.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA5DrKQc06Rl0cfGGwzl4xpB_m0k5EV7PU
"2021 Accounts Pack (revised) - Centre for Access in Football E urope (CAFE)" History
Document created by Lee Freund (lee.freund@bkl.co.uk)
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