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 2024
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 - 9 |
| Independent examiner's report | 10 - 11 |
| Consolidated statement of financial activities | 12 |
| Consolidated balance sheet | 13 - 14 |
| Charity balance sheet | 15 - 16 |
| Consolidated statement of cash flows | 17 |
| Notes to the financial statements | 18 - 30 |
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 2024
Trustees
J Da Costa E Cal (appointed 22 January 2024) D De Jong (appointed 8 September 2024) K Kanodia M A Flewitt A J W Taylor (resigned 13 September 2023) E Theodorou J Roberts Dmytro Zharyi
Company registered number
06953363
Charity registered number
1131339
Registered office
35 Ballards Lane London N3 1XW
Independent examiners
BKL Audit 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 2024
The Trustees present their annual report together with the financial statements of the charity for the 1 July 2023 to 30 June 2024. 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.
Objectives and activities
a. Policies and objectives
The objects for which the company was established are 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 associations of people to further such purposes, all in territories outside of England in particular but without limitation across Europe, and progressively further afield. 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 and worldwide 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)'.
b. Strategies for achieving objectives
Working in partnership with UEFA to ensure accessible and inclusive tournaments and finals, and develop strategies to support national associations with improving experiences for disabled fans. Working in partnership with FIFA to ensure accessible and inclusive men’s and women’s World Cups, and other tournaments. Empowering disabled football fans to have their say in decisions that affect them. Extending our scope of work beyond European football, offering the potential for new partnerships and areas of development
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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 2024
Objectives and activities (continued)
c. Activities undertaken to achieve objectives
In June 2024, the Centre for Access to Football in Europe (CAFE) undertook the decision to rebrand the organisation as AccessibAll. The legal name of the charity entity will continue to be Centre for Access to Football in Europe (CAFE), but the new AccessibAll trading name will now be used for all our activities. This change gave us the opportunity to realign our goals with our branding, particularly reflecting our aim to work on a more global scale rather than limited to Europe, and to offer our services to other sports as well as football. The branding change has been warmly received by new and existing partners, with new opportunities already opening up in North and Central America and in Asia.
Supporting with access provisions at the UEFA Champions League Final, UEFA Europa League Final, UEFA Women’s Champions League Final, UEFA Europa Conference League Final and UEFA Super Cup. AccessibAll support includes a pre-Final visit and delivery of a comprehensive access appraisal report with recommendations for short, medium and long term improvements. AccessibAll assists with proof of eligibility checks on all ticket applications for accessibility seating at these Finals, and delivers audio-descriptive commentary (ADC) in between 1-4 languages (local language, language of finalist clubs, English where possible and not already offered). AccessibAll also appoints and trains volunteer Accessibility Monitors to attend each Final and report back to AccessibAll on any issues that they encountered during their matchday experience.
Ahead of UEFA EURO 2024 in Germany, AccessibAll visited each host stadium and delivered detailed access appraisals to venue managers and to UEFA, with recommendations on how to improve accessibility ahead of and in legacy of the tournament. The largest ever ADC programme was delivered by AccessibAll and its expert ADC Network at every match during the tournament, with German ADC available in every game as well as the language of almost all participating teams, plus English where possible. Over 90 commentators were accredited and rostered to deliver ADC from inside the stadiums. Accessibility monitors were also appointed at every host venue, providing feedback on over 20 matches which helped to influence change ahead of upcoming fixtures.
In partnership with UEFA, AccessibAll has undertaken a comprehensive review of the existing stadium accessibility guidelines – published in 2011 – contained in ‘Access for All’. This review brings the document in line with updated European standards and includes new solutions and technologies not available at the original time of publication. The project has also seen AccessibAll liaise with expert partners to ensure that the document will provide the most accurate, relevant and comprehensive resource for stakeholders across the game.
Through our expert ADC Network and Training Programme, AccessibAll trained local people to deliver the first ever live football audio-descriptive commentary in Australia and New Zealand, at the FIFA Women’s World Cup. This was the first ever FIFA Women’s World Cup to offer an ADC service, which was available at 40 matches across 10 venues. The service not only allowed many partially sighted and blind supporters to experience a match with ADC for the first time, but also provided locally-trained commentators with vital experience to continue to support the wider availability of ADC in Australia and New Zealand in the future.
AccessibAll has in place a dedicated Fans Liaison Officer, who is in regular contact with disabled fans from across the globe and collating information on their matchday experiences. As a direct point of contact, disabled fans feel empowered in bringing their feedback to AccessibAll and raising any concerns that they may have, in the knowledge that their contributions will be acted upon. AccessibAll is preparing the largest European disabled fans survey of its kind, to be launched in partnership with UEFA during the 2024/25 season, to further empower disabled fans and to encourage them to speak out on their experiences and influence the direction of future works.
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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 2024
Objectives and activities (continued)
d. Grant-making policies
AccessibAll has traditionally offered a limited number of small grants to disabled fans groups during the annual #TotalAccess Week of Action, upon acceptance of a satisfactory proposal from the groups. Grants are capped at £250, and we have previously offered up to 10-15 of such grants per year. The grants are used to support disabled fans in taking part in the Week of Action initiative, and fund such actions as creation of banners, accessible travel to an away match or a gathering of disabled fans at a non-matchday event. For the 2024 campaign, the grants programme was paused to enable the team to review its effectiveness ahead of future campaigns.
e. Volunteers
AccessibAll also utilises volunteers ahead of UEFA competition Finals to serve as accessibility monitors at these events. Following a robust training session delivered by a member of the AccessibAll team, accessibility monitors are provided with a ticket to the relevant Final and are asked to provide a detailed report outlining the positive and negative areas of their matchday experiences. These findings are then presented to the host club/venue and to UEFA to better inform future match operations.
Achievements and performance
a. Main achievements of the charity
Providing local training to Saudi Arabian Football Federation and its ticketing department ahead of the FIFA Club World Cup 2023, ensuring that the process reflects established best practices and accessibility tickets are available only to eligible disabled fans and fans with long-term health conditions.
Providing audio-descriptive commentary (ADC) at the FIFA Women’s World Cup 2023 and FIFA Club World Cup 2023 in Australia and New Zealand, and Saudi Arabia, respectively.
Providing ADC at the 2024 UEFA Champions League Final, Europa League Final, Women’s Champions League Final, Europa Conference League Final; and 2023 UEFA Super Cup, typically in the host language and languages of all finalist teams.
Working with UEFA to design a new platform and process to remove barriers and facilitate disabled football fans to access the right tickets for their tournaments and finals.
Carrying out stadium access appraisals ahead of UEFA club competition Finals in Athens (x2) and Bilbao, and providing advice based on previous appraisals in London and Dublin, to ensure an accessible matchday experience for all.
Year 3 of the Erasmus+ project: Good Governance Needs Access and Inclusion: 3rd workshop with National football Associations, leagues and National Disabled Supporters Associations from France, Germany and Belgium coming together to discuss how to improve access and inclusion. Advance access information, National Disabled Supporters Association, Consistent Services and Away Games Guidance Notes created. Multiplier event held online. Project completed with final report submitted.
Co-authored UEFA Accessibility Guidelines, an updated version of the ‘Access for All’ Good Practice Guide. The organisation will work with UEFA over the coming months to promote the new resource at in-person events.
Delivering the twelfth annual #TotalAccess Week of Action, celebrating access and inclusion with national associations, leagues, clubs, disabled fans and other like-minded partners in over 30 countries around the world.
Significant activations around International Women’s Day, publishing interviews and testimonials from disabled
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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 2024
(continued)
women across the game and non-disabled women working in the field of access and inclusion.
Football for All Leadership programme (FFALP) led by Integrated Dreams – provided access appraisal training to differently disabled people looking to work in sports. Relationship strengthened by the appointment of Joana Cal, Director of Operations at Integrated Dreams to our Board of Trustees.
Research:
Published pieces on awareness days including International Women's Day, World Down Syndrome Day, Guide Dog Awareness and Neurodiversity Awareness Week with interviews or quotes. Conducted interviews with DAOs on their experiences and feedback. Collated bank of NGOs in numerous countries for contacts such as Ireland, Greece, Spain in addition to Germany to support with works around UEFA EURO 2024. Collated information on disability statistics and accessibility standards in countries within OFC confederation.
b. Review of activities
Collaboration with German inclusion NGO to carry out stadium access appraisals ahead of EURO 2024, including legacy reports for the host venues that cover additional elements outside of the usual scope will facilitate wider impact beyond the tournament – it would be beneficial to involve local disability groups in stadium appraisals in future to facilitate collaboration and sustainable development.
Supporting UEFA in delivering accessible competition Finals at UEFA Champions League Final (London), Europa League Final (Dublin), Europa Conference League Final (Athens), Women’s Champions League Final (Bilbao) and UEFA Super Cup 2023 (Athens). AccessibAll support includes site visits and detailed access appraisal reports, delivery of audio-descriptive commentary in the local language, finalist teams languages, and English where possible, appointment of accessibility monitors and proof of eligibility checks during accessibility ticket sales windows.
Announcement of our fifth Global Summit, scheduled for November 2024 in Madrid, and working on hosting an accessibility workshop in Mexico in mid-2025.
Proposals to be submitted to FIFA and UEFA for projects around FIFA Club World Cup 2025 and UEFA Women’s EURO 2025 respectively.
c. Factors relevant to achieve objectives
Following a comprehensive strategy review, the organisation has continued to implement strategic measures to inform future decisions and further establish ourselves as the leaders in our field. We have engaged with the Remedy consultancy to build further fundraising capacity, targeting a diversification of funding to secure our future.
Our rebranding to become AccessibAll has opened new opportunities for us, outside of both Europe and football. Initial discussions with partners at FIFA have been hugely positive, and we are working towards a larger project with them ahead of the 2026 FIFA World Cup in Canada, Mexico and USA. We have also made contact with the Japanese FA to discuss potential collaboration, in line with their own accessibility goals.
Whilst we look to diversify our reach, European football remains our largest market and we maintain a strong relationship with UEFA. The existing agreement runs until June 2025, and discussions have already commenced regarding a renewal of this partnership. This contract has established us as one of UEFA’s longest serving partners, and is recognition both of their commitment to our topic and to the consistently high level of service that we provide.
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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 2024
(continued)
d. Fundraising activities and income generation
The charity does not undertake any formal fundraising activities and is entirely reliant on donations to the charity in order to fund its work.
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. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
b. Financial review
The directors are satisfied with the results for the period ended 30 June 2024 and wish to thank UEFA for its continued support. This support allows AccessibAll 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.
Following the recent rises in interest rates, AccessibAll is investigating opportunities to place surplus funds on bank term deposits in order to generate additional income via credit interest.
d. Principal risks and uncertainties
The key risks associated with AccessibAll are as follows:
a) Non-renewal or reduction of AccessibAll’s primary funding source. The proposed level of reserves allows AccessibAll to continue to operate for a minimum of 12 months, whilst making efforts to find alternative sources of funding, or managing a gradual run-down of activities if negotiations 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 AccessibAll, 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 AccessibAll typically receiving funding in euros and other currencies and incurring expenditure in pounds 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 2024
e. Reserves policy
AccessibAll and its trustees have established its reserve level, which equates to 12 months of its operating costs in AccessibAll’s bank accounts in the currencies in which it operates (euros and pounds sterling and any other currency determined by the Trustees). AccessibAll also builds an additional reserve 6 months ahead of the AccessibAll Global Summit, which is typically held every 3 years.
This reserve level has been established following a review by the Trustees of the funds received and held by AccessibAll and a risk assessment of AccessibAll’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 AccessibAll.
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 CEO and will be presented to the Board of Trustees at each board meeting for sign-off.
An extraordinary meeting will be called if reserves fall below 6 months of operating costs in AccessibAll’s bank accounts in the currencies in which it operates (euros and pound sterling and any other currency determined by the Trustees).
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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 2024
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.
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 co-opted under the terms of the Trust deed.
c. Organisational structure and decision-making policies
The board of trustees hold quarterly and extraordinary meetings to discuss finances, new projects, legal and staffing matters. Meetings also include updates from the staff team, with staff and trustees meeting together at least once a year. The CEO and Operations Manager will regularly liaise with the trustees to sign off on project proposals and budgets.
d. Pay policy for key management personnel
All staff salaries are reviewed annually, in line with six and twelve month staff reviews where performance is assessed against agreed KPIs.
e. Related party relationships
The organisation is aligned with Stichting CAFE, a foundation that we established in the Netherlands in order to access European funding opportunities. Stichting CAFE currently has no staff, and we are in the process of reinforcing the Supervisory and Management board with suitable local Dutch residents to complement the existing AccessibAll trustees.
Working with AccessibAll, European partners and like-minded individuals, Stichting CAFE will develop toolkits and resources to support disabled people in seeking employment and volunteering opportunities within the sport industry.
Plans for future periods
Extending our partnership with UEFA beyond 2025 with the signing of the new agreement
Successful proposal and delivery of live audio-descriptive commentary at UEFA Women’s EURO 2025 and FIFA Club World Cup 2025
Support for UEFA around its club competition Finals
Successful diversification of funding with new partnerships
Hosting the 5th AccessibAll Global Summit
Hosting of regional workshops in Mexico and Japan
Delivery of the 13th #TotalAccess Week of Action
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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 2024
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 year. 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;
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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.
Approved by order of the members of the board of Trustees on 24 March 2025 and signed on their behalf by:
M.A.Flewitt
................................................ M A Flewitt Trustee 26/03/2025
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 JUNE 2024
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 AccessibAll ('the parent charity') and its subsidiary undertakings for the year ended 30 June 2024.
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:
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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.
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024
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.
Edward Passmore
Signed: Edward Passmore
Dated: 27/03/2025 FCA
BKL Audit LLP Chartered Accountants London
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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 2024
| Note Income from: Donations and legacies 2 Total income Expenditure on: Charitable activities 3 Total expenditure Net (expenditure)/income Transfers between funds 11 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2024 £ 39,000 39,000 39,652 39,652 (652) (12,942) (13,594) 122,169 (13,594) 108,575 |
Restricted funds 2024 £ 416,605 416,605 400,439 400,439 16,166 12,942 29,108 454,575 29,108 483,683 |
Total funds 2024 £ 455,605 455,605 440,091 440,091 15,514 - 15,514 576,744 15,514 592,258 |
Total funds 2023 £ 550,696 550,696 771,166 771,166 (220,470) - (220,470) 797,214 (220,470) 576,744 |
|---|---|---|---|---|
The Consolidated statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 18 to 30 form part of these financial statements.
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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 2024
| Note Fixed assets Tangible assets 8 Current assets Debtors 9 Cash at bank and in hand Creditors: amounts falling due within one year 10 Net current assets Total net assets Charity funds Restricted funds 11 Unrestricted funds 11 Total funds |
174,397 447,843 622,240 (30,130) |
2024 £ 148 148 592,110 592,258 592,258 483,683 108,575 592,258 |
105,621 490,155 595,776 (19,564) |
2023 £ 532 |
|---|---|---|---|---|
| 532 576,212 |
||||
| 576,744 | ||||
| 576,744 | ||||
| 454,575 122,169 |
||||
| 576,744 |
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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 2024
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 on 24 March 2025 and signed on their behalf by:
M.A.Flewitt
................................................
M A Flewitt
Trustee 26/03/2025
The notes on pages 18 to 30 form part of these financial statements.
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee) REGISTERED NUMBER: 06953363
CHARITY BALANCE SHEET AS AT 30 JUNE 2024
| Note Fixed assets Tangible assets 8 Current assets Debtors 9 Cash at bank and in hand Creditors: amounts falling due within one year 10 Net current assets Total assets less current liabilities Total net assets Charity funds Restricted funds 11 Unrestricted funds 11 Total funds |
174,397 447,843 622,240 (30,130) |
2024 £ 148 148 592,110 592,258 592,258 483,683 108,575 592,258 |
106,139 487,724 593,863 (19,564) |
2023 £ 532 |
|---|---|---|---|---|
| 532 574,299 |
||||
| 574,831 | ||||
| 574,831 | ||||
| 452,662 122,169 |
||||
| 574,831 |
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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 2024
The charity's net movement in funds for the year was £ 15,514 (2023 - £(219,952)) .
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 on 24 March 2025 and signed on their behalf by:
M.A.Flewitt
................................................
M A Flewitt
26/03/2025
The notes on pages 18 to 30 form part of these financial statements.
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CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2024
| Cash flows from operating activities Net cash used in operating activities Purchase of tangible fixed assets Net cash provided by/(used in) 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 The notes on pages 18 to 30 form part of these financial statements |
2024 £ (42,312) - - (42,312) 490,155 447,843 |
2023 £ 113,232 (222) (222) 113,010 377,145 490,155 |
|---|---|---|
Page 17
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
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 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
AccessibAll 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.
A net deferred tax asset is recognised only if it can be regarded as more likely than not that there will be suitable taxable surpluses from which the future reversal of the underlying timing differences can be deducted.
Deferred tax assets and liabilities are calculated at the tax rates expected to be effective at the time the timing differences are expected to reverse.
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. As such they continue to adopt the going concern basis in preparing the 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 2024
1. Accounting policies (continued)
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.
Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold.
Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the charity's accounting policies.
On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
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 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 - Computer equipment Over 3 years
1.7 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.
Page 19
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
1. Accounting policies (continued)
1.8 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.
1.9 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.
1.10 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.
1.11 Operating leases
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.
1.12 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.
1.13 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.
Page 20
CENTRE FOR ACCESS TO FOOTBALL IN EUROPE (CAFE)
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
2. Income from donations and legacies
| Unrestricted funds 2024 £ Donations - Services in kind 39,000 Total 2024 39,000 Unrestricted funds 2023 £ Donations - Services in kind 39,000 Total 2023 39,000 |
Restricted funds 2024 £ 416,605 - 416,605 Restricted funds 2023 £ 511,696 - 511,696 |
Total funds 2024 £ 416,605 39,000 |
|---|---|---|
| 455,605 | ||
| Total funds 2023 £ 511,696 39,000 |
||
| 550,696 |
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.
3. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted funds 2024 £ Promoting improved access for disabled football spectators 39,652 Unrestricted funds 2023 £ Promoting improved access for disabled football spectators 49,828 |
Restricted funds 2024 £ 400,439 Restricted funds 2023 £ 721,338 |
Total 2024 £ 440,091 |
|---|---|---|
| Total 2023 £ 771,166 |
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 2024
4. Analysis of expenditure by activities
| Promoting improved access for disabled football spectators Promoting improved access for disabled football spectators Analysis of direct costs Staff costs Professional fees Hotels, travel and subsistence Audio descriptive commentary and training European Commission - GGNAI |
Direct costs 2024 £ 256,114 Direct costs 2023 £ 593,248 |
Support costs 2024 £ 183,977 Support costs 2023 £ 177,918 Total funds 2024 £ 110,228 55,710 36,941 48,863 4,372 256,114 |
Total funds 2024 £ 440,091 |
|---|---|---|---|
| Total funds 2023 £ 771,166 |
|||
| Total funds 2023 £ 167,455 270,684 32,284 69,564 53,261 |
|||
| 593,248 |
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 2024
4. 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 Recruitment Governance costs 5. Independent Examination fee Fees payable to the charity's independent examiner in respect of the preparation and independent examination of the charities accounts Fees payable to the charity's independent examiner in respect of: Underaccrual from prior year |
Total funds 2024 £ 48,408 384 10,683 8,315 1,072 93 961 232 40,954 26,036 3,414 7,044 25,542 189 - 10,650 183,977 2024 £ 6,700 3,950 |
Total funds 2023 £ 50,699 360 9,405 7,535 - 693 392 893 41,221 13,294 3,663 2,126 23,802 - 20,785 3,050 |
|---|---|---|
| 177,918 | ||
| 2023 £ 3,050 - |
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 2024
6. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
Group 2024 £ 142,886 12,203 3,547 158,636 |
Group 2023 £ 197,763 15,907 4,484 218,154 |
Charity 2024 £ 142,886 12,203 3,547 158,636 |
Charity 2023 £ 197,763 15,907 4,484 |
|---|---|---|---|---|
| 218,154 |
The average number of persons employed by the charity during the year was as follows:
| Group | Group | Charity | Charity | |
|---|---|---|---|---|
| 2024 | 2023 | 2024 | 2023 | |
| Employees | 4 | 5 | 4 | 5 |
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
| Group | Group | ||
|---|---|---|---|
| 2024 | 2023 | ||
| No. | No. | ||
| In the band £60,001 | - £70,000 | - | 1 |
During the year, key management personnel received remuneration of £Nil (2023 - £70,928).
7. Trustees' remuneration and expenses
During the year, 1 Trustee received remuneration of £Nil (2023 - 1 Trustee - £43,725). Employers pension contributions were made relating to this employment of £Nil (2023: £990).
During the year, no Trustees received any benefits in kind (2023 - £Nil).
During the year, expenses totalling £ 1,537 were reimbursed or paid directly to 4 Trustees (2023 - £3,494 to 3 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 2024
8. Tangible fixed assets
Group and Charity
| Cost or valuation At 1 July 2023 At 30 June 2024 Depreciation At 1 July 2023 Charge for the year At 30 June 2024 Net book value At 30 June 2024 At 30 June 2023 9. Debtors Due within one year Trade debtors Amounts owed by group undertakings Other debtors Prepayments and accrued income |
Group 2024 £ 157,026 - 15,697 1,674 |
Office equipment £ 13,078 13,078 12,856 74 12,930 148 222 Group 2023 £ 27,242 - 15,553 62,826 105,621 |
Computer equipment £ 1,080 1,080 770 310 1,080 - 310 Charity 2024 £ 157,026 - 15,697 1,674 174,397 |
Total £ 14,158 |
||
|---|---|---|---|---|---|---|
| 14,158 | ||||||
| 13,626 384 |
||||||
| 14,010 | ||||||
| 148 | ||||||
| 532 | ||||||
| Charity 2023 £ 27,242 518 15,553 62,826 106,139 |
||||||
| 174,397 |
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 2024
10. Creditors: Amounts falling due within one year
| Trade creditors Other taxation and social security Other creditors Accruals and deferred income |
Group 2024 £ 15,722 1,797 560 12,051 30,130 |
Group 2023 £ 13,620 2,362 749 2,833 19,564 |
Charity 2024 £ 15,722 1,797 560 12,051 30,130 |
Charity 2023 £ 13,620 2,362 749 2,833 |
|---|---|---|---|---|
| 19,564 |
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 2024
11. Statement of funds
Statement of funds - current year
| Unrestricted funds General Funds - all funds Restricted funds Founding Grant FIFA UEFA Base European Commission National Association training UEFA Euro Total of funds |
Balance at 1 July 2023 £ 122,169 362,701 34,763 - 22,903 13,896 20,312 454,575 576,744 |
Income £ 39,000 - 41,437 165,201 - - 209,967 416,605 455,605 |
Expenditure £ (39,652) (26,483) (38,876) (178,143) (2,058) (196) (154,683) (400,439) (440,091) |
Transfers in/out £ (12,942) - - 12,942 - - - 12,942 - |
Balance at 30 June 2024 £ 108,575 |
|---|---|---|---|---|---|
| 336,218 37,324 - 20,845 13,700 75,596 |
|||||
| 483,683 | |||||
| 592,258 |
The grants provided by UEFA continue to fund AccessibAll’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.
AccessibAll has wrapped up projects with FIFA and UEFA supporting on access and inclusion at major tournaments, most notably around the 2023 FIFA Women’s World Cup in Australia and New Zealand, and the 2023 FIFA Club World Cup in Saudi Arabia. We have also undertaken work with FIFA around the preparations for the 2026 FIFA World Cup in USA/Canada/Mexico and preceding FIFA Club World Cup 2025 in USA. Our works with UEFA on UEFA EURO 2024 began during the 2022/23 season through this year’s accounts, some of which will also be reflected in the next set of accounts as final payments were made post-tournament in July 2024.
UEFA has confirmed the renewal of its funding for AccessibAll until the end of the 2024/25 period, with discussions underway regarding extending this partnership into future seasons.
The European Commission made a grant to AccessibAll to support their accessibility projects. AccessibAll is now actively engaged with partners in various countries to apply for further European Commission funding for dedicated projects.
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 2024
11. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds General Funds Restricted funds Founding Grant FIFA UEFA Base European Commission National Association training Qatar UEFA WEURO UEFA Euro Total of funds |
Balance at 1 July 2022 £ 113,352 507,752 31,809 9,987 93,496 13,911 8,906 18,001 - 683,862 797,214 |
Income £ 39,000 - 122,685 124,134 - - 193,107 18,644 53,126 511,696 550,696 |
Expenditure £ (49,828) (145,051) (119,731) (134,121) (70,593) (15) (182,368) (36,645) (32,814) (721,338) (771,166) |
Transfers in/out £ 19,645 - - - - - (19,645) - - (19,645) - |
Balance at 30 June 2023 £ 122,169 |
|---|---|---|---|---|---|
| 362,701 34,763 - 22,903 13,896 - - 20,312 |
|||||
| 454,575 | |||||
| 576,744 |
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 2024
12. Analysis of net assets between funds
Analysis of net assets between funds - current period
| Unrestricted funds 2024 £ Tangible fixed assets 148 Current assets 108,427 Creditors due within one year - Total 108,575 Analysis of net assets between funds - prior period Unrestricted funds 2023 £ Tangible fixed assets 532 Current assets 121,637 Creditors due within one year - Total 122,169 |
Restricted funds 2024 £ - 513,813 (30,130) 483,683 Restricted funds 2023 £ - 474,139 (19,564) 454,575 |
Total funds 2024 £ 148 622,240 (30,130) 592,258 Total funds 2023 £ 532 595,776 (19,564) 576,744 |
|---|---|---|
13. Reconciliation of net movement in funds to net cash flow from operating activities
| Net income/expenditure for the period (as per Statement of Financial Activities) Adjustments for: Depreciation charges Decrease/(increase) in debtors Increase in creditors Net cash provided by/(used in) operating activities |
Group 2024 £ 15,514 384 (68,776) 10,566 (42,312) |
Group 2023 £ (220,470) 360 332,345 997 113,232 |
|---|---|---|
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 2024
14. Analysis of cash and cash equivalents
| Cash in hand Total cash and cash equivalents |
Group 2024 £ 447,843 447,843 |
Group 2023 £ 490,155 |
|---|---|---|
| 490,155 |
15. Analysis of changes in net debt
| Cash at bank and in hand | At 1 July 2023 £ 490,155 490,155 |
Cash flows £ (42,312) (42,312) |
At 30 June 2024 £ 447,843 |
|---|---|---|---|
| 447,843 |
16. Related party transactions
During the year, supplies to the value of £11,376 including VAT were made from Atherden Fuller Leng Limited, a company of which one of the trustees is a director, relating to Fifa Handbook illustrations. This amount was included in trade creditors at the year end.
Key management personnel services totalling £78,986 (2023: £13,216) are provided by Club Affairs Sarl. Of this £6,296 is included in accruals (2023: £6,561 prepaid). Expenses totalling £7,569 (2023: £2,222) were paid relating to this service.
Other than those already disclosed, there were no related party transactions for the years ended 30 June 2023 and 30 June 2022.
Page 30
Centre for Access to Football in Europe (CAFE)
35 Ballards Lane London, N3 1XW
26/03/2025
Date: …………………………
Your ref: C1819
BKL Audit 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 group, the following representations in connection with your report on the group's financial statements for the year ended 30 June 2024.
-
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 group 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 2023 audited. We also confirm that the members have not required the group to obtain an audit of its financial statements for the financial year in accordance with Section 476 of the Companies Act 2006.
-
We have fulfilled 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 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 group. All the accounting records have been made available to you and all transactions undertaken by the group 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.
Registered office: 35 Ballards Lane London, N3 1XW Registered in England & Wales no. 06953363 Registered charity no. 1131339
-
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 group.
-
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 group’s activities.
-
We confirm that we are not aware of any pending litigation which may result in a significant loss to the group.
-
We confirm that there were no contingent liabilities at the balance sheet date.
-
We believe that the group'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 group'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 group'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 group 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.
-
We confirm that the analysis of restricted and unrestricted funds in the accounts is correct and we confirm we are happy with the allocation of expenditure across the restricted funds of the Charity.
-
We confirm that we believe that the estimate of £39,000 for the pro-bono legal services is reasonable and materially correct.
-
We confirm that grant income has been correctly accrued in the financial statements.
-
We confirm that group accounts should be prepared for Centre for Access to Football in Europe due to the control over the Dutch entity, Stichting CAFE, due to shared trustees across both organisations.
-
We confirm that the transactions relating to Stichting CAFE are immaterial to the financial statements for the year ended 30 June 2024.
Yours faithfully
M.A.Flewitt
………………………………………………
Centre for Access to Football in Europe (CAFE)
Signed on behalf of the Board of Directors
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