The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
The Football League (Community) Limited Trustees’ Report and Financial Statements for the year ended 30 June 2021.
Registered number 6469948. Charity registered number 1132689.
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
The Football League (Community) Limited Trustees’ Report and Financial Statements for the year ended 30 June 2021
Registered number 6469948
Charity registered number 1132689
A word from our retiring Chair, John Nixon
Reflecting on last year’s annual review, we had become more assured than ever of the importance of our Club Community Organisations (CCOs). We will always remain immensely proud of their response during the pandemic, but the focus had to swiftly shift to helping our communities rebuild, whilst keeping them safe, as the effects of the pandemic continue to impact health, wellbeing and aspirations of our people.
As I step down from my role of Chair of the EFL Trust, I feel an immense pride in the growth of the organisation and our network over the past decade; the way that our CCOs responded throughout the most challenging of times…and how they continue to respond and grow.
Over the past two years, the EFL Trust Board has worked even harder than ever to support the network and I was delighted to see the commitment of all of them and the EFL Trust senior management team to restore a sense of normality into our operations as soon as was possible during 2021 and to return to face to face in person communication with the network as soon as it was safe to do so.
During this time, we have recruited an excellent new Chair for the EFL Trust. Liam Scully has drive, ambition and a clear vision for the direction of travel of the Trust, which made him a perfect fit. He will be a highly effective leader in the coming decade, and I wish him well.
The progress and achievements of our senior leadership team since the appointments of Cathy Abraham and Andy Snell have been significant, and they are supporting CEO Mike Evans to ensure that our organisation is strong and excelling in its mission to support our vital network.
As always, I would like to thank all our partners whose support is relentless. Our lengthy relationships with The PFA, Premier League Charitable Fund, NCS Trust, Ferrero, University of South Wales and Sport England continue to be a great endorsement of our work.
I would also like to thank EFL for their support throughout my tenure. EFL Clubs and their Community Organisations are vital in their local communities, and we are proud to collectively share the objective of ensuring they maximise their significant impact now and always.
I have enjoyed all my ten years and I know I will miss the connection with this impactful and fantastic organisation very much.
A word from our new Chair, Liam Scully
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
As John steps down from his position after 10 years, he leaves behind a fantastic legacy and has captained the ship phenomenally well over the past decade. His are big shoes to fill and it is a great responsibility to hold. John and I have spent time together and he has provided me with knowledge and given me as much wisdom from his experiences as he can share. Equally he’s given me the space to shape things and take things forward, so I could not have asked for anymore.
Having started working life as an apprentice community coach at Doncaster Rovers Football In The Community funded by The PFA, I stayed with Doncaster Rovers FITC, latterly Club Doncaster Foundation, for fourteen years before moving to the pro club side. Having worked in a CCO and now having seven years of experience working directly for a Club, I have seen our challenges and opportunities from various perspectives. Hopefully, my knowledge, experience and influence can maximise the potential, reach and impact we can collectively have within communities.
Football Clubs are linchpins and cornerstones of their communities. We have got to be aware of the wider impact of the past 18 months; elements such as loneliness, living healthy lifestyles and active living took a real setback. I think that is where our CCOs and Football Clubs can have real impact moving forward. Without sounding clichéd, it is not about a revolution, it is about evolving what is already in place. It is using the power of sport and football to have the most impact, making sure we bring communities closer to the Football Club and Football Clubs closer to their communities.
It is taking the principles and broad concepts that I have seen work first-hand at Lincoln City, Doncaster Rovers and many others, and optimising that to a scale of 72 Clubs. That is something that excites me and hopefully we can collectively deliver lasting positive impact.
Trustees’ Report
## Chief Executive Officer’s Report
It is challenging to look back over the past two years and recall exactly what stage or phase of the pandemic the country was facing during a specific period. So, as I reflect on the period from July 2020 to June 2021, I think of a time in which our communities, our network, our industry and our organisation have faced a significant amount of instability, change and a strong need for ongoing resilience. There has been little time for rest, but at the same time, we have needed to protect our people more than ever to ensure that all are fit for the challenge of the time.
It is therefore with great pride that I look back over the achievements of the EFL Trust over the past 12 months to respond so positively to the challenges that the pandemic has brought to us all.
Many times during this period we have, as an organisation, reviewed our performance and organisational objectives alongside our overall vision and mission. We wanted to ensure that we stayed focused on the vital role we play in ensuring that all our organisations within our network are strong, fit for purpose and most importantly supported by us as their national voice. We were quick to work with our network to identify those issues in our communities that the pandemic would exacerbate and find solutions, engaging partners old and new in the process.
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
During the Summer of 2020, as the country started to emerge from some of the strongest restrictions ever placed on our communities, our role and the importance of our ongoing support has never been clearer. As local lockdowns and varied restrictions became the framework within which we operated, we successfully navigated a Summer of support for over 1,500 young people through our incredibly successful adapted summer programme in partnership with the NCS Trust. The ‘Keep Doing Good’ programme was designed as part of the National Citizen Service’s (NCS) ‘One Million Hours of Doing Good’, a wider pledge made during the summer of 2020, to enable teens to take an active role in helping the country recover from the ongoing impacts of COVID-19. In addition, by Autumn, over 4,800 young people took part in NCS contributing over 110,000 hours of social action. The EFL Trust and its network have also engaged over 10,000 students in the School Support Programme through core areas such as health and wellbeing, employability, and skills for independent living.
Other long-term partnerships became even stronger during this period. Our 8-year relationship with Ferrero UK and the Joy of Moving programme came into sharp focus in the winter months, with the creation of our ‘Winter Games’ campaign, designed to continue to support schools and families across our entire network to keep active during tough winter months with tightened restrictions. The campaign reached over 350,000 children and 1,500 schools and following the ongoing success of programmes throughout the pandemic and a long-term commitment to the joy of movement, we are delighted that the partnership with Ferrero UK is now set to continue into 2023.
Another of our long-term partnerships that continues to give outstanding opportunities to young people is with the University of South Wales. In September 2020, the programme had 250 new recruits, meaning around 525 students are now participating across the foundation degree pathways across 38 CCOs. Studies in the period were conducted online due to the pandemic and CCOs supported their students incredibly well in this period with record levels of retention despite the challenges everyone was facing. 2020-21 National Student Survey student satisfaction scores continue to be above both USW and National averages, reinforcing our view that students on this programme receive more support and guidance throughout their studies, and beyond, than their counterparts on other HE programmes.
At the same time, powerful new relationships emerged. As a direct result of the pandemic, DCMS chose to fund the EFL Trust with £810,000, to tackle loneliness and isolation among older people in our communities and the impact of the outreach across more than 30 communities has been outstanding.
As part of our wider Education & Employability offer and again as part of the Government’s response to the pandemic, the EFL Trust was selected as a gateway provider for the Treasury and DWP’s Kickstart Programme, a vital project aimed at giving young people the opportunity to get a foothold in the professional work environment. Initially, the EFL Trust network was awarded 500 places by DWP, but during the period, the engagement from Clubs and Community Organisations and the high quality of opportunities available led to this number being moved up to 1,300 places. Across the network, young people are now contributing to the industry in jobs as wide ranging as
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
ground staff to PR assistants to finance assistants…and many of our early placements are now transitioning into full time roles.
A significant project launched just prior to the first lockdown in 2020 was the EFL Trust’s FIT FANS. Despite the clear USP of this programme being run at football stadiums, which for most of the period had to remain shut under strict covid protocols, over 1,000 fans were still helped to lose weight and choose a healthier lifestyle. In September 2020, the programme won a prestigious national award, the Leaders in Sports Community Award. The awards showcase the most innovative organisations and people driving the sports industry forward and the award indicates the strength of programme quality being delivered across the network. By 2022 it estimated that 40% of British people will be overweight or obese. The programme uses the unique pull of football clubs to reach fans, to bring people together to improve lifestyle behaviours and reduce weight, waistline and blood pressure. We hope that as fans return to stadiums, we will be able to influence the lifestyles of thousands more fans with this award-winning programme.
The EFL Trust has been able to report a surplus ahead of budget for 2020/21 which is a result we could not have predicted at the start of the year. The charity took a very prudent approach to cost controls given the uncertainty caused by the pandemic and travel and events expenditure in particular were much reduced. Overall turnover has increased by 17% when comparing against 2019/20. All our funders worked closely with us to allow funds to be repurposed where required and have helped us to work through a difficult year with confidence.
Throughout the period and despite the ongoing challenges within the football industry and our wider communities, Clubs and Club Community Organisations have continued to put the response to the pandemic and the safety of fans and the wider community at the forefront of their operations.
During March 2021, the EFL were proud to announce that amongst many other ways of supporting their communities, Clubs and CCOs had delivered over 1 million food parcels within their communities. This outstanding service, alongside running vaccination centres, providing support for schools, delivery of PPE and ongoing phone and online conversations with over half a million fans and community members showed just how vital EFL Clubs are in their communities…a message which continues to be shared at Government and local authority levels as we continue to emerge from the pandemic. When the country needed a response for getting young people into employment, DWP turned to the EFL Trust. When NCS wanted to highlight the great work of partners with young people across the country, they brought ministers to EFL Trust programmes and when the country needed to keep its elderly, isolated and vulnerable in touch with their communities, DCMS turned to the EFL Trust. I have never been prouder to lead this organisation.
Our commitment to the network and its continuous improvement meant that throughout 2020 and the early parts of 2021, we continued to adapt to deliver leading events to support CCO development and the story of the network’s impact. In September 2020, we held our first ever online EFL Trust Annual Conference, which provided us with the opportunity to engage with more staff members within the network than ever. Strong positives feedback from this experience has
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helped us to shape our ongoing events programme and organisational development programme as we move through 2021.
In March 2021, we held our EFL Community Awards event online…again helping us to widen the reach of our message. We were delighted to announce Port Vale as Community Club of the Year 2021 following their inspirational ability to flex their operations throughout the year whilst remaining true to their core strategy and for their outstanding project delivery and additional activities supporting their community during the pandemic.
Swiftly following on from that was EFL Day of Action, our annual day dedicated to telling our story and promoting the life changing work the Clubs and CCOs do 7 days a week, 365 days a year.
Despite the significant challenges of the ongoing pandemic, players, managers and our teams were dedicated to sharing this message and we delivered on our objectives across internal and external channels. Throughout the day, we made significant stakeholders sit up and take notice of the extraordinary effort and commitment that the teams display across our network.
The commitment of our Board, senior team and all our staff during the year has, as ever, been outstanding. We stood strongly to protect the health and wellbeing of our staff as a priority and there have been a series of significant shifts in the way we work and will continue to work as a team as a result of this. The EFL Trust has introduced a significant flexible working policy during the period and is finalising a hybrid working policy to sit alongside this for the future. Moves such as these will continue to protect our workforce and ensure that we are best placed to attract the best talent in the future to join the fantastic team that I am immensely proud to lead with the support of a newly constituted EFL Trust Board of Trustees.
Looking to the future, we have strong long-term partners in place who have committed to future work with the EFL Trust network. In addition, we have proven our abilities through new partnerships with DWP, DCMS and the newly named Department for Levelling Up, Housing and Communities. Add to this ever-strengthening partnerships with local authorities, where increasingly funding decisions are being made and we are confident…but never complacent.
The introduction of our EFL Trust Youth Board; work with EFL on Green Clubs initiatives and the revision of the Capability Code of Practice with partners PLCF to include a strong focus on environmental sustainability and further participation opportunities for girls and women all show our significant commitment to the future of our communities.
I would like to finish with a special mention for our outgoing Chair, John Nixon, who retired from his position shortly after the year end. John was due to step down in 2020 but was asked by the Board to remain in position for a further 12 months and provide stability in the most uncertain of times.
John’s tenure has seen the EFL Trust grow from a charity of 7 people and £4m turnover, to one of 70 people with £20m turnover, hugely increasing the impact that our network of Football Club Community Organisations has across communities. His contribution has been immense, and we wish him well in his future adventures.
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We also welcome our new Chair, Liam Scully to the Board and look forward to the next ten years being just as successful through Liam’s leadership.
Mike Evans
Chief Executive Officer
EFL Trust Structure
The Football League (Community) Limited (Charity number 1132689) (the “Company”), operating under the name “EFL Trust”, is the official charitable arm of the Football League Limited (“EFL”). The ultimate parent company of The Football League (Community) Limited is The Football League Limited, which is a member of The Football League Trust Limited (a company limited by guarantee). The Football League Trust Limited is the only member of The Football League (Community) Limited, which is a company limited by guarantee which obtained charitable status on 13 November 2009. The Football League (Community) Limited, in turn, is the sole shareholder of its subsidiary, FLT Community Trading Limited, a company limited by shares which was incorporated on 10th June 2010. The Company operates under the rules of its Memorandum and Articles of Association dated 10 January 2008, as amended on 17th March 2016. The Company undertook a review of its Articles of Association to ensure they fully reflect the governance improvements; these were approved by our Board in March 2020 and have been updated at Companies house following approval from the Charities Commission.
The new governance structure is fully operational and has been instrumental in supporting the delivery of our strategic objectives and helping the organisation and our network successfully navigate through the COVID-19 pandemic.
We are now very close to full compliance with Sport England Tier 3 code of Governance. The Audit and Risk Committee has managed the process of reviewing our Data Protection and Information security compliance, financial scenario modelling and stress testing our business plan regarding the variables around planned business growth. In addition, they have meticulously scrutinised
The Remuneration and Nominations Committee have played a key part in reviewing our senior management structure to ensure that the organisation has the right senior staffing resources in place to enable a more strategic focus on business growth and infrastructure support. The committee also maintained oversight of the application and implementation of the government’s furlough scheme in respect of EFL Trust staff.
The EFL Trust Advisory Group membership has been reviewed this year in line with the Terms of Reference, this has resulted in much greater gender diversity within the group. Working closely with our Board and senior team the group have been a major influence in the approach the organisation has taken regarding its communications and support strategy during the early months of the COVID -19 pandemic.
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Reserves policy
It is the policy of the charitable company to maintain unrestricted funds at a level that will be adequate to meet unrestricted expenditure for the foreseeable future. The total net assets of the charitable company at the end of the financial year were £5,102,332 (2020: £3,504,135). The free reserves of the charity are the unrestricted funds including designated funds less the fixed assets held which in the current year is £4,972,685 (2020: £3,461,923). The outgoing resources for the year ended 30 June 2021 amounted to £20,137,725 (2020: £19,340,689).
A strategic reserve figure of £1,770,000 (2020: £1,770,000) is considered by the trustees as a reasonable level to retain, to cover up to six months of wages and salaries, plus a provision for other closure costs. Any residual amount of Unrestricted Reserve including designated funds, above the strategic reserves and allocated will be planned by the trustees to be spent to further the charity’s objectives. Within this consideration the trustees will consider the current and potential future impact of the Covid-19 Pandemic. At the year end this was £3,242,265 (2020: £1,734,135).
Since the 30 June 2021 £576,000 has been allocated to provide a £8,000 New Business Grant to support all 72 Club Community Organisations for new projects and infrastructure. This equals the highest previous Infrastructure Grant which has previously been allocated to support all 72 Club Community Organisations. In considering the current economic outlook, including the continuing impact of the Covid-19 pandemic, it was determined an additional £1,000,000 would be designated as a reserve to ensure the organisation is able to achieve its strategy and will be spent in the future.
As at the 30 June 2021 £90,067 (2020: £nil) relates to restricted funding, where income has been received in the financial year, but is restricted to be used against costs which will be incurred after 30 June 2021.
EFL Trust Board
The EFL Trust Board of trustees is responsible for providing the organisation’s strategic direction and supporting the Senior Management Team. The Board consists of four ex-officio positions, four EFL nominated positions and four independent positions. During the period, John Nixon was Chair of the Board but was replaced by Liam Scully in September 2021. The current Board is made up as follows:
Liam Scully, Chair
Liam Scully has more than 20 years of experience working in football and communities, having started his career via an apprenticeship and working his way up to become chief executive of Lincoln City.
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Prior to joining Lincoln, Liam spent 16 years in various roles at Doncaster Rovers and the wider Club Doncaster group – starting as an apprentice funded by the Professional Footballers Association (PFA) and graduating to a spell as Foundation chief executive then chief operating officer of Club Doncaster. That rise through the ranks culminated in Liam being inducted into the National Apprenticeship Hall of Fame in 2007.
Liam also holds voluntary offices including director of Lincolnshire County FA, trustee of Lincoln City Foundation, along with ambassador roles at the Asian Sports Foundation and XP Free School Trust.
Charlotte Hill OBE (Senior Independent)
Charlotte has recently been appointed as the new CEO of The Felix project, London’s largest food redistribution charity, Prior to this, Charlotte became the Chief Executive of Step Up To Serve in April 2014 and spent part of 2020 on secondment to BBC Children in Need. Previously, she was Chief Executive of UK Youth, having become CEO during the charity’s centenary celebrations. Charlotte also Chairs the EFL Trust’s Remuneration & Nominations Committee.
Trevor Birch (Ex-officio) was appointed Chief Executive of the EFL and replaced David Baldwin on the EFL Trust Board in January 2021. Trevor Birch has held several prominent roles within football, including Chief Executive at Chelsea, Everton, Leeds United, Sheffield United and Derby County, as well as Chair of Swansea City and most recently, Director of Football Operations at Tottenham Hotspur.
Louise Gear (Ex-officio) Louise is Head of Development at The FA and brings to her role of Trustee a huge amount of experience. She joined the FA as Head of Women’s Development in November 2017, prior to her role at The FA Louise was Director of Strategic Networks at the Youth Sport Trust.
John Hudson (Ex-officio) John is Director of Corporate Social Responsibility at The PFA and his role highlights the positive impact and pivotal role of PFA members in support of Community, Education, and Charitable work. John also Chairs the EFL Trust’s Audit & Risk Committee.
Nick Perchard (Ex-officio) Nick is Head of Community Development at the Premier League where he is responsible for the delivery of the Premier League’s community strategy, which aims to use the inspiration of the Premier League and professional clubs to help young people realise their potential.
Debbie Jevans CBE (EFL Nominated) Debbie has been a leading figure in sports management and administration for over 30 years. She was the first female to be appointed as the Director of Sport for an Olympic Games. She is currently a Director of the All England Tennis Club.
Andy Williamson OBE (EFL Nominated) Andy’s career at EFL began in 1971, when at the age of 17, he joined the Player Administration Department. Andy is a life member of the EFL and was awarded the prestigious ‘Contribution to League Football Award’ at the EFL Awards in 2016 for 45 years of unbroken service to the EFL.
Carol Shanahan OBE
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Carol Shanahan OBE is Chair of Synectics Solutions and Port Vale FC. Carol has been the driving force behind the Vale’s resurgence on and off the field and helped to build the club’s reputation with its supporters and nationally within the industry. In the Queen’s Birthday Honours 2020 Carol, aged 62, was awarded an OBE for services to the communities of Stoke-on-Trent.
## Robbie Drye (Independent)
Robbie is Head of Financial Planning and Analysis at London Marathon Group after over 4 years as Deputy Head of Financial Management at Great Ormond Street Hospital for Children. He trained as a Chartered Accountant at Ernst & Young in London, primarily working with businesses that were in financial distress, both in the UK and internationally, to resolve their situation.
## Roger Davidson (Independent)
Roger is Director of Strategy and Transformation for the London Ambulance Service. Since the start of 2016, Roger has worked with health and care leaders across the country on system transformation strategy and policy, system leadership development, clinical and professional leadership, local government and voluntary sector partnerships, public involvement, communications and stakeholder relationships.
## Uma Cresswell
Uma is a Non-Executive Director serving on a number of boards both in the private and third sector, whilst running her own international HR consulting business. Uma is CIPD accredited, an NLP Practitioner and Strengthscope coach, with expertise in inclusive leadership, cultural sensitivity, strategy, change and transformation. Currently serving as Chair and President of City Women Network, Uma is passionate about developing talent and in particular, supporting women of colour.
## Senior Leadership and Management Teams
During the year, day to day management of the charity was delegated by the trustees to Mike Evans (Chief Executive Officer) and the Senior Leadership Team (SLT). The SLT is responsible for the overall running of the EFL Trust, including the sanction of organisation policies, investments, and recruitment decisions. The Senior Management Team (SMT) includes the four members of the SLT and six Department Heads. The EFL Trust Senior Management Team is responsible for driving forward and delivering the strategy of the EFL Trust. The team brings together a vast amount of experience across a range of sectors and all team members are committed to improving the lives and opportunities of individuals in EFL communities across the UK.
The remuneration of the SLT and SMT is reviewed annually by the Board. In addition, all salaries are periodically benchmarked against similar charities, taking into account comparative turnover and staff numbers. From this, a remuneration range is established for each role and level of responsibility. Individual salaries are then negotiated within the applicable range, based on Page | 10
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performance. No trustees received any remuneration for their services as trustees. Details of Trustees’ expenses are disclosed in note 6.
Mike Evans, Chief Executive Officer
Mike has been with the EFL Trust since it was formed in 2008, working in a variety of senior management positions before becoming Director of Operations in October 2011 and then CEO in 2019. During that time the organisation has grown from a team of seven to a team of over 60 full time staff, and turnover has grown from £4m to £20m.
With the delegated authority of the Board, Mike provides leadership and is responsible for the EFL Trust’s strategy development and implementation, budget and business plan and ensuring the organisation complies with the law and regulations. He maintains a close working relationship with the EFL, ensuring strategic alignment between the two organisations. Acting as ambassador for the EFL Trust, Mike is the public face of the organisation and builds strategic relationships with stakeholders in football, politics, the media and business.
Cathy Abraham, Director of Operations
Cathy is responsible for the strategic management of the business services which support the development of the EFL Trust and its network. Cathy supports the CEO and Director of Business Development with the overall executive leadership and growth of the organisation and ensures efficient and effective collaboration between the EFL Trust’s Business Services teams and the Business Development team, effectively communicating priorities and delivering the support required to drive up standards of operation and grow the business.
Andy Snell, Director of Business Development
Andy is responsible for sustainable business development, effective programme delivery and diversification of income streams. Andy leads and supports the Business Development team to exceed challenging targets through identifying and securing business opportunities that align with and add value to the EFL Trust’s ambitious 2019-2024 strategy.
Andrew Sellers FCCA, Director of Finance
Andrew is responsible for the EFL Trust financial governance and strategy, ensuring the management and monitoring of all financial activity, including financial analysis, and planning. The Head of Finance also oversees the management of project income, expenditure, and subcontractor distributions.
Adrian Bradley, Head of Health & Wellbeing
Adrian is responsible for the strategic development of our health and wellbeing offer. He represents the network by managing relationships with national stakeholders including NHS England, Sport England and leading health charities, manages our expanding portfolio of health interventions, and generates funding opportunities for the CCO network.
Loo Brackpool, Head of Participation & Community Engagement
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Loo oversees the development of the Trust’s strategy on engaging all sections of the community in active and inclusive citizenship, incorporating integration and diversity issues including the User / Youth Voice. This involves generating funding opportunities, capacity building the network and creating and maintaining key stakeholder relationships.
Adrian Tallon, Head of Education & Employability
Adrian leads the strategic development of the Education & Employability programmes of the EFL Trust, working with the Department for Education, The Department for Work & Pensions, the Education & Skills Funding Agency and our Higher Education partner, University of South Wales. He and his team develop programmes with key stakeholders and training providers that meet the needs of the CCO Network workforce and the employed and unemployed in local communities.
Dominik Stingas Paczko, Head of NCS
Dominik is responsible for the leadership and management of our national NCS programme, supporting and managing 65 community organisations to deliver life changing experiences to more than 10,000 teenagers, every year since 2015.
Jules Riley, Business & HR Manager
Jules is responsible for the development and management of the EFL Trust central business support functions which includes contract management, data management as well as human resource services.
Michelle Robbins, Head of Marketing & Communications
Michelle is responsible for the communication of the EFL Trust message to a wide variety of EFL Trust stakeholders. She drives the creative leadership of the EFL Trust brand and marketing activities. She is also responsible for the Marketing and amplification of all EFL Trust programmes and the work of the network of 72 CCOs, all contributing to the overall EFL Trust strategy.
## Strategic Risks and Risk Management
Over the last year work has continued to further embed our risk management approach. An operational risk management steering group meets on a quarterly basis before each Audit and Risk Committee meeting to assess existing risks and identify new and emerging risks. The steering group establish appropriate mitigating actions against all risks and monitor progress in ensuring these are in place across the business. The group has reporting lines directly into the Senior Management Team (SMT) and the Audit and Risk Committee (ARC), facilitating the regular discussion of risk management at the most senior level of the organisation. During 2020 an external review was completed on the organisations approach to risk management and how far the approach was compliant with Tier 3 of the Sport England Code of Governance.
The results were extremely positive and showed only some very minor improvements required which were reported to the Board. The actions have been incorporated into our governance improvement plan.
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The EFL Trust were again successfully able to maintain 100% business continuity during the continued COVID-19 outbreak, wherever necessary project and programme delivery was redesigned to enable COVID secure delivery. Upon publication of the Government’s Road Map out of Lockdown risk assessments were reviewed in line with changes in restrictions which has allowed the continuation of safe delivery and working environments for staff.
EFL Trust strategic risks have been grouped under the following key themes, and included here is a summary of risk mitigation controls in place:
## Business growth in line with strategic aims and objectives:
Diversification of business growth remains a key mitigating control to safeguard against an over reliance on the organisations main source of income, the contract with NCS. In 2020 the NCS contract represented 64% of the organisations income in 2021 this has been reduced to 58%. Our Build Back Better Strategy has enabled the business to continue to grow, particularly in the targeted areas of Health and Wellbeing and Education and Employability. The successful additions and delivery of the government’s Kickstart programme, Tackling Loneliness and Communities United being worthy of note.
## Financial / Funding Financial performance:
Financial Viability: COVID-19 - The trustees have closely monitored the ongoing impact of the COVID-19 pandemic on the Trust and the impact on its ability to continue as a going concern. Following review of the Trust’s cash flow the trustees believe the organisation can mitigate any risk impacting the Trust’s financial stability.
This is regularly discussed at the weekly Senior Leadership meeting, Senior Management Team, Audit and Risk Committee and Board level, ensuring that management decisions are based on accurate current financial information, with management accounts produced on an increasingly regular basis. The Audit and Risk Committee continue to challenge and maintain assurance on the organisations approach to financial management and have oversight of the organisation’s control environment. A full set of financial policies and procedures are in place to which staff have full access. A “New Business Committee” has been established which meets weekly and provides the CEO and Directors with more in-depth information and option appraisals on future funding applications. The release of funding to the EFL Trust network of CCO’s is subject to a series of checks aligned with compliance with core organisational standards contained within our Capability Code of Practice. This process is subject to segregation of authorisation responsibility in line with the organisation’s financial regulations.
The EFL Trust does not currently use any external fundraisers or any other direct public fundraising methods and is therefore not regulated by the Fundraising Regulator.
## Staffing:
A comprehensive salary benchmarking exercise was conducted in 2020 to ensure staff are being paid in line with current sector and national pay bands for comparable roles. This exercise is carried
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out on a 3 yearly basis with support from an external specialist and ensures that staff remuneration packages remain competitive.
Following the outcomes of the staff survey conducted in 2019 a Staff Advisory Group was established in 2020 with clear terms of reference enabling staff influence on the development and implementation of our people policies and procedures. The Staff Advisory Group have influenced the review of several key people policies, communications, and the organisation of staff events. The Staff Advisory Group have influenced how the organisation has supported staff to maintain their mental health and well-being during a very challenging period for people both inside and outside of the working environment.
Annual appraisals are completed with all staff to ensure continuous development opportunities and include the identification of individual training needs, forming the basis of a comprehensive annual training programme, which is reviewed and approved by Board. To ensure that high standards of staff performance are maintained, a suite of HR policies and procedures are in place and regularly reviewed against best practice. A new programme performance dashboard has been developed which will further support the existing performance management framework, enabling the performance of individual projects and programmes managed by staff to be monitored and reported to Board and Committees.
Reputation:
The EFL Trust adopts a proactive approach to mitigating against reputational damage through comprehensive communications and marketing planning in addition to maintaining positive relationships with key stakeholders. This approach enabled the organisation to maintain high levels of communication throughout the pandemic, feedback from our CCO network consistently points to the high quality of our communications. The EFL Trust continues to maintain a close working relationship with EFL regarding mitigation of potential reputational damage because of any incidents within the EFL or the EFL Trust network of clubs and CCOs. The close working to promote the excellent work of the clubs and their CCOs in the community during the pandemic, continued throughout 2020. One of the positive outcomes from the pandemic has been the coming together of the clubs with their community organisations which can only have a beneficial impact on working relationships and further mitigate the risk of reputational damage.
There is a social media policy in place with mature and embedded processes, which includes the regular monitoring of all channels, together with guidelines for staff relating to use of social media linked to the organisation. Staff have received media training and a crisis communications procedure is in place that would be executed in the event of an incident that emerges within the public domain that could cause reputational damage.
## Governance:
An action plan is in place for adherence with highest tier (Tier 3) of the Sport England Code of Governance. Sport England are due to launch their new code of Governance in Autumn 2021 with a greater emphasis on Equality Diversity and Inclusion, the EFL Trust will self-assess the organisation against this and incorporate any gaps into our governance improvement plan. Articles of
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
Association which were reviewed and approved by the Board early in 2021 have been submitted to Companies House and the Charity Commission. Each committee of the Board has an approved Terms of Reference in place and minutes of all meetings are available at each Board meeting. The EFL Trust’s strategic plan continues to be operationalised through the trust-wide Operational Plan which is reviewed and updated annually with Board approval. EFL Trust suppliers that are outside of the CCO delivery network are subject to the EFL Trust due diligence processes which has been comprehensively reviewed during 2020 bringing it more into line with the requirements of the Capability Code of Practice.
A Procurement and Contract Management policy is in place which provides clarity to staff on each stage in procuring goods or services through to awarding and managing contracts. All staff and trustees are mandated to complete an annual declaration of interests in order to consider and manage any potential conflicts as they arise. Independent Trustees are recruited based on their experience, knowledge and expertise through an open recruitment process. The EFL Trust will discuss with the EFL annually the skills expertise and diversity needs of the Board to assist with decisions about the nominated places on the Board. A trustee skills audit forms the basis of a skills matrix to identify any skills gaps. In addition to internal expertise along with the provision of training where required, trustees are assisted by external professional advisors, as appropriate, who advise trustees to enable them to discharge their duties effectively in line with legal obligations and sectoral best practice.
## Data security:
A suite of Board approved policies are in place relating to data protection and information security and incorporating the requirements of all current applicable legislation. An information risk register is in place, documenting the risk related to the processing of both personal and business sensitive information, and forms the basis of a Data Protection Action Plan. The Information Risk Register is monitored by the Risk Management steering group which has an approved terms of reference and reports directly into SLT, SMT and the Audit and Risk Committee. Data protection and information security is a standing agenda item at both SMT and Board, demonstrating accountability at the EFL Trust in relation to the management of information risk. The EFL Trust network is Cyber Essentials certified and the organisation will be securing Cyber Essentials Plus certification during Autumn 2021.
## Going Concern and Covid-19:
The trustees have considered the impact of the Covid-19 pandemic on the Trust and the impact on its ability to continue as a going concern. Following review of the Trust’s cash flow the trustees believe the organisation can mitigate any risk impacting the Trust’s financial stability.
## What Do We Do
Our Articles of Association were amended and approved by our board in March 2020.The articles now fully reflect our governance arrangements.
The charity’s objects are:
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
• to promote physical activity for the benefit of the individual;
• to promote community participation in healthy recreation by providing activities and programmes for the playing of football and other sports capable of improving physical health and mental wellbeing;
• to assist (whether by providing financial or such other assistance as may be deemed appropriate by the trustees) in providing programmes and activities for sport, recreation or other leisure time occupation of such persons who have need for such support by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving their conditions of life;
• to advance the education and employability of the public and to provide opportunities for them to develop their full capacities, and enable them to raise their aspirations and potential, so that their conditions of life may be improved.
The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objects, in planning future activities and in setting the donation policy for the year.
Our Themes and Projects
## Health & Wellbeing
## Joy of Moving
Funded by Ferrero UK, the Joy of Moving encourages children and their families to be physically active, to eat a balanced diet and to lead a healthy lifestyle. The core programme – Move and Learn - is delivered in schools to Year 5 children over a six-week period and promotes understanding of nutrition, health and wellbeing. Joy of Moving Festivals are one day health themed whole-school celebrations in the summer term. The programme also creates digital resources to encourage children and families to move and play more.
## Extra Time Hubs
Extra Time Hubs, funded by Sport England through the National Lottery, are a growing national social community of people in their retirement years who meet face to face and online to socialise, do things they enjoy, and feel better connected.
## Every Player Counts
Funded by the Wembley National Stadium Trust and the EFL Trust, EFL CCOs deliver disability inclusion programmes to address the specific needs of their local area. Across the country people of all ages with a variety of impairments have been given access to football for the first time.
## FIT FANS
FIT FANS is a 12-week programme, funded by the National Lottery and by a number of local authorities, run at over 40 EFL CCOs providing people aged 35-65 with an opportunity to make
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
lifestyle changes, lose weight, get fitter and lead a more active life. FIT FANS has helped thousands of people to achieve long-term reductions in weight, waistline, blood pressure and health risk.
Participation & Community Engagement
## Talent Inclusion Programme
In partnership with The FA, this programme hopes to provide every girl in England the opportunity, access and entry into the FA Girls’ England Talent Pathway to start of her journey to become an England player.
The programme ensures that through the existing community activities delivered by EFL CCOs, female participants can be identified and referred to the Talent Pathway. Our CCOs are supported by an education and learning programme for their staff developed in partnership with a wide range of expert organisations across the sport, youth and health / well-being sectors.
## Communities United
This project was funded from the MHCLG’s (now the Department for Levelling Up) Faith, Race and Hate Crime programme. It was delivered by 6 CCOs in the North West where there is the greatest reported hate crime outside of London and focussed on each CCO engaging with 10 families from different backgrounds to increase understanding of cultural differences as well as connect them more with their local community.
## Girls and Kids Cups
The Kids Cup is a six-a-side football competition for school children under 11, culminating in 3 finals across the Sky Bet playoff finals weekends in May. The Girls Cup is a football competition for under 13 girls which culminates in a final before the EFL Trophy final in March.
## National Citizen Service (NCS)
NCS is a major government programme, which helps 15 – 17-year-olds with their transition into adulthood. The programme enables young people to broaden their horizons, meet new people, learn skills for life, and make a real difference by becoming active citizens in their local community. The EFL Trust’s NCS programme has delivered life changing experiences to more than 100,000 teenagers since 2011.
Network Rail – You Vs Train
A project that was supported by all EFL CCOs and Clubs. This project focused on raising awareness of rail safety in young people between the ages of 11 and 18. The power of football and Club players was used to get a key message across to young people and to get them to stay off the tracks.
## Education & Employability
USW and the EFL Trust have developed Foundation Degrees in Community Football Coaching & Development; Sports Coaching and Development and a top-up degree in BSc (Hons) Football Coaching, Development and Administration.
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
The programmes have been running for seven years and students are based at their home club and attend residential courses at USW. Last year saw the largest cohort of Foundation Degree students, with 525 based at 38 CCOs across England and Wales. Graduates from the programme have gone on to a range of roles both within their CCO and the wider sector.
## Employability Programmes
The EFL Trust, through the network of CCOs, delivered the 16-24 Traineeship during the period, supporting over 160 trainees through the programme of work experience, functional skills and employability skills. Our Training Ground programme, funded by Youth Futures Foundation worked with over 50 young people, developing key skills along with improving their lifestyle, and preparing them for working life. Over 70% of participants have progressed from this programme into a positive destination.
In November 2020, the EFL Trust became a Gateway for the Kickstart Scheme, supporting the network of CCOs and Clubs to recruit young people into fully funded 6-month job placements, equipping them with the skills and experience they need for work. These placements were across a range of departments and young people in these roles have gone on to full-time work and apprenticeships either within the Club, CCO or with another local employer.
## Programme Participant Numbers
|Department|Programme|2020|2021|
|---|---|---|---|
|Education &|16-24 Traineeships|281|335|
|Employability||||
|Education &|USW Foundation Degree|419|525|
|Employability||||
|Education &|Training Ground|83|58|
|Employability||||
|Community|NCS|11,256|8,195|
|Engagement||||
|Community
Engagement|Communities United|Not reported|258|
|Health & Wellbeing|Every Player Counts|2,462|956*|
|Health & Wellbeing|Extra Time Hubs|917|1,764|
|Health & Wellbeing|Joy of Moving (Move & Learn)|24,153|17,409^|
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
|Health & Wellbeing|Joy of Moving (Digital Pack)|250,852|350,000^|
|---|---|---|---|
|Health & Wellbeing|Joy of Moving (Festivals)|0|6,619|
|Health & Wellbeing|Kids Cup|12,056|0|
|Health & Wellbeing|Girls Cup|5,808|0|
|Health & Wellbeing|Fit Fans|1,010|1,696|
|Health & Wellbeing|Tackling Loneliness Together|Not reported|31,715|
Notes:
(EPC) *Participant numbers are reflective of sustaining individuals rather than increasing the number of new participants annually
(JOM) ^ Numbers reflect the impact of COVID-19 on the programme. The Joy of Moving Winter Games project (online) reached over 350,000.
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## The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Financial Review
## OUR FINANCES – SUMMARISED
## **Our Growth**
Since incorporation, income has increased from £4.0m in 2008 to £21.7m in 2021. There has been an increase in income of £3.1m in 2021 from £18.6m in 2020, this highlights the organisations recovery from the impact of the Covid-19 pandemic.
Graph 1 below illustrates EFL Trust’s growth year on year.
**----- Start of picture text -----**
Revenue Growth
Revenue
25
20
15
10
5
0
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
£’ £’
**----- End of picture text -----**
## **Our Income**
Graph 2 – EFL Trust – Income By Department – Year Ending June 2021 (2020)
## **Our Spend**
Graph 3 – EFL Trust – Expenditure By Department – Year Ending June 2021 (2020)
PFA & EPL 13% (15%) PFA & EPL 13% (15%) COMMUNITY AND PARTICIPATION 58% (64%) COMMUNITY AND PARTICIPATION 57% (64%) EDUCATION AND EMPLOYABILITY 12% (9%) EDUCATION AND EMPLOYABILITY 13% (9%) HEALTH & WELLBEING 14% (9%) HEALTH & WELLBEING 15% (9%) Other / Interest 1% (2%) Other / Interest 0% (2%) EFL “in kind” support 2% (1%) EFL “in kind” support 2% (1%)
Overall income increased by 8%, there were substantial increases of income in Health and Wellbeing, through the delivery of Tackling Loneliness and Education and Employability through the Kick Start programme.
Expenditure totaled £20.1m in 2020/21 (£19.3m: 2019/20). This is an increase of £0.8m from 2019/20.
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Statement of Trustees’ responsibilities
The trustees (who are also directors of The Football League (Community) Limited 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 which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group 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 in the Charities SORP (FRS 102);
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- there is no relevant audit information of which the charitable company’s auditor is unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the reparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Disclosure of information to Auditor
The Trustees who held office at the date of approval of this Trustees’ report confirm that:
- so far as they are each aware, there is no relevant audit information of which the charitable company’s auditor is unaware; and
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
- each trustee has taken all the steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the company’s auditor is aware of that information.
## Auditor
Pursuant to Section 487 of the Companies Act 2006, the auditor will be deemed to be reappointed and Saffery Champness LLP will therefore continue in office. The Trustees Report, including the Strategic Report, has been approved by the Board of Trustees and signed on behalf of the Board on 22/03/2022
L Scully
Trustee
Company registration number 6469948
Charity registration number 1132689
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Independent auditor’s report to the members
## Opinion
We have audited the financial statements of The Football League (Community) Limited (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 30 June 2021 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the affairs of the group and the parent charitable company as at 30 June 2021 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group or the parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Other information
The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information; we are required to report that fact.
We have nothing to report in this regard.
Other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Trustees’ Annual Report which includes the Directors’ Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Trustees’ Annual Report which includes the Directors’ Report been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and the parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 require us to report to you if, in our opinion:
- adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or
- the parent charitable company financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
we have not received all the information and explanations we require for our audit.
## Responsibilities of trustees
As explained more fully in the Statement of Trustees’ Responsibilities set out on page 22 the trustees (who are also the directors of the parent charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the group and the parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
We have been appointed as auditors under the Companies Act 2006 and report in accordance with regulations made under that Act.
Our objectives are to obtain reasonable assurance about whether the group and parent financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud are detailed below.
## Identifying and assessing risks related to irregularities:
We assessed the susceptibility of the group and parent charitable company’s financial statements to material misstatement and how fraud might occur, including through discussions with the trustees, discussions within our audit team planning meeting, updating our record of internal controls and ensuring these controls operated as intended. We evaluated possible incentives and opportunities for fraudulent manipulation of the financial statements. We identified laws and regulations that are of significance in the context of the group and parent charitable company by
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
discussions with trustees, and updating our understanding of the sector in which the group and parent charitable company operate.
Laws and regulations of direct significance in the context of the group and parent charitable company include The Companies Act 2006 and guidance issued by the Charity Commission for England and Wales.
## Audit response to risks identified:
We considered the extent of compliance with these laws and regulations as part of our audit procedures on the related financial statement items including a review of financial statement disclosures. We reviewed the parent charitable company’s records of breaches of laws and regulations, minutes of meetings and correspondence with relevant authorities to identify potential material misstatements arising. We discussed the parent charitable company’s policies and procedures for compliance with laws and regulations with members of management responsible for compliance.
During the planning meeting with the audit team, the engagement partner drew attention to the key areas which might involve non-compliance with laws and regulations or fraud. We enquired of management whether they were aware of any instances of non-compliance with laws and regulations or knowledge of any actual, suspected or alleged fraud. We addressed the risk of fraud through management override of controls by testing the appropriateness of journal entries and identifying any significant transactions that were unusual or outside the normal course of business. We assessed whether judgements made in making accounting estimates gave rise to a possible indication of management bias. At the completion stage of the audit, the engagement partner’s review included ensuring that the team had approached their work with appropriate professional scepticism and thus the capacity to identify non-compliance with laws and regulations and fraud.
There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Use of our report
This report is made solely to the parent charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the parent charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the parent charitable company and the parent charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
Sally Appleton (Senior Statutory Auditor) for and on behalf of Saffery Champness LLP
## Chartered Accountants
Statutory Auditors
Mitre House
North Park Road
Harrogate
North Yorkshire
HG1 5RX
Date:
Saffery Champness LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006
Page | 27
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
Consolidated statement of financial activities (incorporating the income and expenditure account) for the year ended 30 June 2021
||Unrestricted|Designated|Restricted|||
|---|---|---|---|---|---|
|_Note_|funds|funds|funds|Total|Total|
|||||2021|2020|
||£|£|£|£|£|
|Income from:||||||
|||||||
|Donations
_2_|6,414,666|-|-|6,414,666|5,133,526|
|Charitable activities
_2_|-|-|15,316,534|15,316,534|13,423,269|
|Other trading activities
_3_|-|-|-|-|-|
|Investments
_4_|4,722|-|-|4,722|16,557|
|||||||
|||||||
|Total income|6,419,388|-|15,316,534|21,735,922|18,573,352|
|||||||
|||||||
|Expenditure on:||||||
|Raising funds
_3_|(20)|-|-|(20)|(2,819)|
|Charitable activities
_5_|(4,700,603)|(210,635)|(15,226,467)|(20,137,705)|(19,337,870)|
|||||||
|||||||
|Total expenditure
_5_|(4,700,623)|(210,635)|(15,226,467)|(20,137,725)|(19,340,689)|
|||||||
|||||||
|Net income/(expenditure)|1,718,765|(210,635)|90,067|1,598,197|(767,337)|
|||||||
|Transfers between funds
_12_|(1,718,765)|1,718,765|-|-|-|
|||||||
|||||||
|Net movement in funds|-|1,508,130|90,067|1,598,197|(767,337)|
|||||||
|Reconciliation of funds:||||||
|Total funds brought forward|-|3,504,135|-|3,504,135|4,271,472|
|||||||
|||||||
|Total funds carried forward|-|5,012,265|90,067|5,102,332|3,504,135|
|||||||
|||||||
All transactions derive from continuing activities.
There are no other gains/losses other than those included in the statement of financial activities. The notes on pages 31 to 50 form an integral part of these financial statements.
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
Balance sheet as at 30 June 2021
|_Notes_
Fixed assets
Tangible fixed assets
_7_
Investments
_8_
Current assets
Debtors
_9_
Cash at bank and in hand
Creditors: amounts falling due
within one year
_10_
Net current assets
Net assets
Funds
Unrestricted funds
Restricted funds
Designated funds
_12_|Group
2021
2020
£
£
39,580
42,211
-
-
1,010,842
760,974
8,745,416
7,224,452
9,756,258
7,985,426
(4,693,506)
(4,523,502)
5,062,752
3,461,924
5,102,332
3,504,135
-
-
90,067
-
5,012,265
3,504,135
5,102,332
3,504,135|Charitable company
2021
2020
£
£
39,580
42,211
1
1
1,100,066
821,419
8,659,030
7,162,029
9,759,096
7,983,448
(4,693,506)
(4,518,694)
5,065,590
3,464,754
5,105,171
3,506,966
-
-
90,067
3,506,966
5,015,104
3,506,966
5,105,171
3,506,966|
|---|---|---|
The notes on pages 31 to 50 form an integral part of these financial statements. These financial statements were approved by the Board of trustees on 22/03/2022 Signed on behalf of the Board of Directors
L Scully
Trustee
Company registration number 6469948
Charity registration number 1132689
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Consolidated cash flow statement for the year ended 30 June 2021
|_Note_|2021|2020|
|---|---|---|
||£|£|
||||
|Net cash inflow/ (outflow) from operating activities
_13_|1,531,857|2,308,990|
||||
|Returns on investments and servicing of finance
_14_|4,722|16,557|
||||
|Capital expenditure and financial investment
_14_|(15,615)|(31,694)|
||||
||||
|Cash inflow/(outflow) before use of liquid resources and|1,520,964|2,293,853|
|financing|||
||||
|Financing|-|-|
||||
|Increase / (decrease) in cash in the year|1,520,964|2,293,853|
||||
||||
||2021|2020|
|Reconciliation of net cash flow to movement in net funds|£|£|
||||
|Increase / (decrease) in cash in the year|1,520,964|2,293,853|
||||
|Cash at bank and in hand:|||
||||
|At 1 July 2020|7,224,452|4,930,599|
||||
|At 30 June 2021|8,745,416|7,224,452|
||||
The notes on pages 31 to 50 form an integral part of these financial statements.
Page | 30
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
Notes to the accounts for the year ended 30 June 2021
## 1. Accounting policies
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company’s financial statements.
## Basis of preparation
The financial statements have been prepared in accordance with the Charities Act 2011, the Companies Act 2006, the Statement of Recommended Practice applicable to charities (FRS 102) and applicable accounting standards and under the historical cost convention.
The consolidated financial statements incorporate the financial statements for the Charity and its subsidiary FLT Community Trading Ltd on a line-by-line basis. The Charitable company is taking advantage of the exemption in s408 of the Companies Act 2006 not to present its individual Statement of Financial Activities.
## Reconciliation with Generally Accepted Accounting Practice
In applying the accounting policies required by FRS102 and the Charities SORP, a sum of £345,302 of “in kind” support by EFL has been added to both income and expenditure in the 2021 figures and £136,790 in the 2020 comparative figures.
## Going Concern
The Company's business activities, together with the factors likely to affect its future development, performance and position are set out in the Trustees’ Report on pages 3 to 19. The company has considerable financial resources and as a consequence, the trustees believe that the company is well placed to manage its business risks successfully despite the current uncertain economic outlook. The trustees have considered the impact of the Covid-19 pandemic on the Trust and the impact on its ability to continue as a going concern. Following review of the Trust’s cash flow the trustees believe the organisation can mitigate any risk impacting the Trust’s financial stability. The trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.
## Voluntary income
Voluntary income made up of donations from football funding bodies is included in the year in which it is receivable, which is when the company becomes entitled to the resource.
## Activities for generating funds
Income received relates to amounts gifted to the charitable company from FLT Community Trading Limited.
## Investment income
Investment income relates to interest receivable from the investment of cash surpluses in bank accounts. Investment income from these funds is transferred to unrestricted funds in accordance with the terms of the relevant fund.
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
1. Accounting policies (continued)
## Resources expended
Resources expended have been charged to the statement of financial activities on an accruals basis. Direct charitable expenditure relates to the distribution of funds. Support costs are also incurred to enable the charitable company to provide these activities.
## Unrestricted funds
Unrestricted funds are funds which can be used in accordance with the charitable objectives at the discretion of the trustees.
## Designated funds
Designated funds are unrestricted funds which are earmarked by the trustees for particular purposes.
## Restricted funds
Restricted funds are funds that can only be used for restricted purposes within the objects of the charitable company. Restrictions arise when specified by the donor or when funds are raised for a restricted purpose.
## Awards of funding to delivery partners
Funding and donations are awarded by management on a case by case basis, upon application. Applications are accepted if they meet all the required criteria and otherwise rejected. Funding would be treated as binding upon written confirmation of acceptance, sent to the recipient.
Investments
Investments are stated at cost net of any provision for impairment.
## Depreciation and tangible fixed assets
Capital purchases of £250 or more are charged to tangible fixed assets.
Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation on tangible fixed assets is calculated on a straight line basis and aims to write down their cost to their estimated residual value over their expected useful lives as follows:
Computer software 3 years Computer hardware and fixtures and fittings 4 years
## Debtors
Trade and other debtors are recognised at the settlement amount. No trade discounts are offered.
## Creditors
Creditors and provisions are recognised where the charity has an obligation resulting from a past event that will probably result in the transfer of funds to a third party. Creditors are recognised at the settlement amount after allowing for any trade discounts due.
Page | 32
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
1. Accounting policies (continued)
## Pension costs
The company contributes to defined contribution pension schemes on behalf of employees. The amount charged in the statement of financial activities is the amount payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet.
## Taxation
The entity, as a registered charity, is exempt from taxation on its income and gains falling within Section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to its charitable objectives. No tax charge has arisen in the year.
## Government Grants
Government grants received in relation to the Coronavirus Job Retention Scheme are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grants conditions will be met and the grants will be received.
Page | 33
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
## 2. Income from Donations and Charitable Activities
||Unrestricted|Restricted|||
|---|---|---|---|---|
|_Group_|funds|funds|2021|2020|
||£|£|£|£|
|Professional Footballers’ Association|2,800,000|-|2,800,000|2,800,000|
|MHCLG|-|287,737|287,737|-|
|DCMS|-|1,310,000|1,310,000|-|
|Network Rail|-|116,318|116,318|360,582|
|Youth Futures Foundation|-|180,333|180,333|-|
|Sport England|-|1,103,827|1,103,827|849,091|
|National Citizen Service|3,246,673|9,182,725|12,429,398|11,885,861|
|University of South Wales|-|1,657,475|1,657,475|1,116,913|
|Wembley National Stadium Trust|-|-|-|197,370|
|Futsal|-|-|-|81,933|
|Football Association|-|140,000|140,000|-|
|ESFA|-|247,615|247,615|374,233|
|DWP|-|519,854|519,854|25,000|
|Warwickshire College Group|-|12,500|12,500|13,000|
|Move and Learn|-|556,500|556,500|586,000|
|Women In Sport|-|1,650|1,650|7,825|
|Other|3,448|-|3,448|18,622|
|Government Furlough Grant|19,243|-|19,243|103,575|
|English Football League donation “in kind”|345,302|-|345,302|136,790|
||___||||
||6,414,666|15,316,534|21,731,200|18,556,795|
Unrestricted funds in 2021 were received from the Professional Footballers Association £2,800,000 (2020: £2,800,000)), the Football League Limited “in kind” donations of goods and services £345,302 (2020: £136,790), Government grants received (furlough income) £19,243 (2020: £103,575) and a number of other miscellaneous sources amounting to £3,448 (2020: £18,622).
A Management Fee totalling £3,246,673 (2020: £2,074,539) received for National Citizen Service is classified as unrestricted funds.
Page | 34
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
Notes (continued)
## 3. Activities for generating funds
The charitable company has one trading subsidiary, FLT Community Trading Limited, a company incorporated in England and Wales. The charitable company owns the entire share capital of this company being £1 ordinary share. FLT Community Trading Limited obtains funding from commercial partners and distributes this to club community trusts on the partners’ behalf throughout the year. Any surplus at the end of the year is gifted to The Football League (Community) Limited.
A summary of the trading result of FLT Community Trading Limited is shown below. Audited financial statements for the year ended 30 June 2021 are filed with the Registrar of Companies. A Gift Aid donation of the taxable loss of £nil (2020: taxable loss of £2,819) was made to The Football League (Community) Limited.
|Turnover
Cost of sales
Gross profit
Administrative expenses
Operating profit
Gift aid donation to The Football League (Community)
Limited
Retained profit for the year
The aggregate of the assets, liabilities and funds was:
Assets
Liabilities
Funds||2021
£
-
-
-
(20)
(20)
-
(20)
2021
£
86,387
(89,226)
(2,839)|2020
£
-
-
-
(2,819)
(2,819)
-
(2,819)
2020
£
91,205
(94,023)
(2,818)|2020
£
-
-|
|---|---|---|---|---|
|||||-
(2,819)|
|||||(2,819)
-|
||||||
Page | 35
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
|Notes (continued)
4.
Investment income
Bank interest receivable
**5.**Resources expended
_Group_
(i) Analysis of total resources expended
Staff costs
Support costs
Other direct costs
(ii) Analysis of support costs
Telephone, postage, stationery and printing
Employee medical costs
Motor, meeting and travel costs
Staff training and advertising
Subscriptions and printing
Marketing
Legal & professional costs
Depreciation and financial costs
Computer system support
Rent, rates, light, heat & cleaning costs
Governance Costs|2021
£
2020
£
4,722
16,557
2021
£
2020
£
2,653,140
2,464,834
805,082
912,901
16,679,503
15,960,135
20,137,705
19,337,870
£
£
60,471
100,699
10,769
3,793
30,871
307,710
76,527
62,786
36,145
22,441
32,482
90,498
254,173
65,419
21,604
68,432
155,565
54,321
109,793
120,814
16,682
15,988
805,082
912,901|
|---|---|
Page | 36
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
## 5. Resources expended (Continued)
## (iii) Analysis of other direct costs
|(iii) Analysis of other direct costs|||
|---|---|---|
||£|£|
|Donations to schemes|16,651,403|15,938,375|
|Other costs|28,100|21,760|
||16,679,503|15,960,135|
|(iv) This is stated after charging|||
||£|£|
|Auditors remuneration|13,500|11,500|
|Depreciation|18,246|15,700|
|Trustees expenses|-|1,480|
||46,346|28,680|
All donations to schemes relate to donations made to the community trusts of football clubs and other third sector organisations to support the promotion of, and participation in, healthy recreation by the general public. Projects supported include schemes to develop the social and life skills of young persons; to provide educational opportunities for young people; and to improve health and fitness for all in local communities.
Page | 37
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
## 6. Staff numbers and costs
|_Group_
Employee costs during the year amounted to:
Wages and salaries
Social security costs
Other pension costs
Average monthly number of persons employed by the
Company during the period excluding directors:|2021
£
2,224,907
236,157
192,076
2,653,140
63|2020
£
2,066,769
224,936
173,129
2,464,834
60|
|---|---|---|
None of the trustees received any remuneration in respect of their services as directors of the Company (2020: £nil). No trustees received expenses in the year (2020: £1,480).
Total contributions to the defined contribution scheme amounted to £192,076 (2020: £173,129). Payments of £nil were outstanding as at 30 June 2021 (2020: £nil).
There was one employee paid between £100,000 and £110,000 in the period (2020: one). There were two employees paid between £60,000 and £70,000 (2020: one)
During 2020-21, employee benefits of the key management personnel of the Trust comprising the Chief Executive Officer and nine Senior Management Team total £796,716 (2020: £696,234). Trustee roles are voluntary and received £nil remuneration (2020 £nil)
Page | 38
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
## 7. Tangible fixed assets
|_Group_
_Cost_
At 1 July 2020
Additions
At 30 June 2021
_Depreciation_
At 1 July 2020
Charge in year
At 30 June 2021
_Net book value_
At 30 June 2020
At 30 June 2021|Computer
Hardware
&
Fittings
£
108,964
15,615
124,579
(74,263)
(15,935)
(90,198)
34,701
34,381|Computer
Software
Office
Equipment
£
£
28,004
9,243
-
-
28,004
9,243
(28,004)
(1,733)
-
(2,311)
(28,004)
(4,044)
-
7,510
-
5,199|Total
£
146,211
15,615
161,826
(104,000)
(18,246)
(122,246)
42,211
39,580|
|---|---|---|---|
Page | 39
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
|7.
Tangible fixed assets_(continued)_
_Charitable company_
_Cost_
At 1 July 2020
Additions
At 30 June 2021
_Depreciation_
At 1 July 2020
Charge in year
At 30 June 2021
_Net book value_
At 30 June 2020
At 30 June 2021|Computer
Hardware
& Fittings
£
108,964
15,615
124,579
(74,263)
(15,935)
(90,198)
34,701
34,381|Office
Equipment
£
9,243
-
9,243
(1,733)
(2,311)
(4,044)
7,510
5,199|Total
£
118,207
15,615
133,822
(75,996)
(18,246)
(94,242)
42,211
39,580|
|---|---|---|---|
Page | 40
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
Notes (continued)
## **8. Investments**
|**Investments**|||
|---|---|---|
|_Group and charitable company_|Shares in subsidiary||
||2021|2020|
||£|£|
|Cost and net book value|||
|Investment in subsidiary|1|1|
FLT Community Trading Limited is a wholly owned trading subsidiary of The Football League (Community) Limited and is registered in England and Wales and incorporated in Great Britain. FLT Community Trading Limited received funds from commercial partners which are distributed to community schemes on the partners’ behalf, with any surplus gifted to The Football League (Community) Limited.
A summary of the trading results of FLT Community Trading Limited is shown as note 3 above.
Page | 41
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
## **9. Debtors**
|**Debtors**|||||
|---|---|---|---|---|
||Group||Charitable|company|
||2021|2020|2021|2020|
||£|£|£|£|
|Trade debtors|451,880|298,641|451,880|269,858|
|Other debtors|16,000|19,000|16,000|19,000|
|Amount due from intercompany debtors|20,074|-|109,300|89,228|
|Prepayments and accrued income|522,888|443,333|522,886|443,333|
||1,010,842|760,974|1,100,066|821,419|
Accrued income is recognised as an asset where grants have been awarded prior to the receipt of monies from the funding body. The timing of monies received from the funding body is dependent on the contractual terms.
## **10.** Creditors: amounts falling due within one year
||Group|Group|Charitable|company|
|---|---|---|---|---|
||2021|2020|2021|2020|
||£|£|£|£|
|Trade creditors|26,630|137,329|23,630|132,521|
|Other creditors|-|-|-|-|
|Accruals and deferred income|4,623,741|4,302,433|4,623,741|4,302,433|
|Amount due to intercompany creditors|-|83,740|-|83,740|
|Social security and other taxes|46,135|-|46,135|-|
||4,693,506|4,523,502|4,693,506|4,518,694|
Accruals are recognised where grants have been awarded pre-year end and the monies are paid post year end. Accruals are also recognised on the basis that if distributions were not made then an obligation would exist to return the monies back to the funding body net of any entitlement to retained management charges.
Deferred income is recognised where cash received exceeds grants awarded and the amount of cash received does not meet the criteria to be recognised as voluntary income.
Page | 42
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
## 11. Analysis of net assets between funds
|alysis of net assets between funds|||
|---|---|---|
|_Group_
Unrestricted
funds
Designated
funds
Restricted
funds
£
£
£
_Fund balances at 30 June 2021_
_represented by_:
Fixed assets
-
39,580
-
Current assets
-
4,972,685
4,783,573
Current liabilities
-
-
(4,693,506)
-
5,012,265
90,067
_Charitable company_
Unrestricted
funds
Designated
funds
Restricted
funds
£
£
£
_Fund balances at 30 June 2021_
_represented by_:
Fixed assets
-
39,581
-
Current assets
-
4,975,523
4,783,573
Current liabilities
-
-
(4,693,506)
-
5,015,104
90,067|Total
funds
2021
Total
funds
2020
£
£
39,580
42,211
9,756,258
7,985,426
(4,693,506) (4,523,502)
5,102,332
3,504,135
Total
funds
Total
funds
2021
2020
£
£
39,581
42,212
9,759,096
7,983,448
(4,693,506)
(4,518,694)
5,105,171
3,506,966||
|||3,506,966|
Page | 43
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
## 12. Reconciliation of movements in funds
|_Group_|At 1 July|Incoming|Outgoing||At 30 June|
|---|---|---|---|---|---|
||2020|Resources|resources|Transfers|2021|
|**Restricted funds**||||||
|Total restricted funds|-|15,316,534|(15,226,467)|-|90,067|
|**Designated funds**||||||
|Infrastructure grants||-|-||-|
|Strategic reserve|1,770,000|-|-|-|1,770,000|
|New designated funds|1,734,135|-|(210,635)|1,718,765|3,242,265|
|Total designated funds|3,504,135|-|(210,635)|1,718,765|5,012,265|
|**General funds**||||||
|Total general funds|-|6,419,388|(4,700,623)|(1,718,765)|-|
|**Total Funds**|3,504,135|21,735,922|(20,134,725)|-|5,102,332|
The net movement of unrestricted funds was £1,508,130 (2020: reduction of £767,337).
The net movement on restricted funds was £90,067 (2020: £nil). The restricted funding relates to funds received in 2021, which have been agreed to be allocated against costs which will be incurred in the future.
In order to protect the charitable company from any unforeseen adverse movements in income or expenses, the trustees have designated a sum of £1,770,000 of the free reserves of the charitable company as a strategic reserve, being between 3 and 6 months expenses, based on an assessment of the likely reorganisation costs involved in closing down individual projects.
The trustees will consider the best use of the remaining unrestricted funds over the course of the coming 12 months.
Page | 44
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
## 13. Reconciliation of changes in resources to net cash outflow from operating activities
|_Group_
Net incoming resources
Investment Income
Depreciation
Decrease/(Increase) in debtors
Increase/(Decrease) in creditors and deferred income
Net cash inflow / (outflow) from operating activities
. Analysis of cash flows for headings in the cash flow statement
Cash inflow from returns on investments and servicing of finance
Interest receivable and other similar income
Cash outflow from capital expenditure and financial investment
Payments to acquire tangible fixed assets|2021
£
1,598,197
(4,722)
18,246
(249,868)
170,004
1,531,857
2021
£
4,722
(15,615)|2020
£
(767,336)
(16,557)
15,699
507,438
2,569,746|
|---|---|---|
|||2,308,990|
|||2020
£
16,557
(31,694)|
## 14. Analysis of cash flows for headings in the cash flow statement
## **15.** Company Limited by guarantee
The Company does not have a share capital. The Company’s assets are guaranteed by The Football League Trust Limited (registered company no. 6466997) up to a sum not exceeding £1.
Page | 45
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
Notes (continued)
## 16. Related party transactions
By the charitable company’s nature The Football League (Community) Limited may enter into a number of transactions in the normal course of its operations with the Football Association, the Premier League Limited and the Professional Footballers’ Association.
Voluntary income includes £2,800,000 which was received directly from the Professional Footballers’ Association. The balance due at the end of the year was £nil (2020: £nil).
At the year end, FLT Community Trading Limited owed £89,226 to the Football League Community Limited (2020: £89,228).
During the year, the Football League Limited, (the ultimate parent of the Company) and the Football League (Community) Limited entered into a number of transactions in the normal course of business, totalling £359,140 (2020: £384,123). At the year end the Football League (Community) Limited was owed £20,074 by the Football League Limited in 2020 the Football League (Community) Limited owed the Football League Limited £83,740.
In addition, the Football League Limited donated goods and services to the charitable company on a free of charge basis to a value of approximately £345,302 (2020: £136,790). In compliance with the requirements of FRS102, these amounts have been added to income and expenditure in the appropriate years.
There has been transactions totalling £1,309 (2020: £nil) between League Football Education Limited and the Football League (Community) Limited within the year.
## 17. Ultimate parent company and controlling party
The Football League (Community) Limited (Company registered number 6469948) is a wholly owned charitable subsidiary of The Football League Trust Limited (Company registered number 6466997) and is registered in England and Wales and incorporated in Great Britain.
The Football League Trust Limited is, in turn, a wholly owned subsidiary of The Football League Limited (Company registered number 80612).
The Football League (Community) Limited is excluded from consolidation on the grounds that its relationship with The Football League Limited does not meet the criteria for a parent and subsidiary relationship to exist as it does not have the voting rights to have control over the Football League (Community) Limited board or the power to remove or appoint trustees in order to gain such control.
The largest group in which the results of the Company are consolidated is that headed by Football League (Community) Limited. No other group financial statements include the results of the Company. The consolidated financial statements of the Group are available to the public from Companies House, Crown Way, Cardiff, CF14 3UZ.
Page | 46
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
## 18. Comparative Information
||Unrestricted|Designated|Restricted|||
|---|---|---|---|---|---|
|_Note_|funds|funds|funds|Total|Total|
|||||2020|2019|
||£|£|£|£|£|
|Income from:||||||
|||||||
|Donations
_2_|5,133,526|-|-|5,133,526|4,814,961|
|Charitable activities
_2_|-|-|13,423,269|13,423,269|14,681,588|
|Other trading activities
_3_|-|-|-|-|586,000|
|Investments
_4_|16,557|-|-|16,557|10,426|
|||||||
|||||||
|Total income|5,150,083|-|13,423,269|18,573,352|20,092,975|
|||||||
|||||||
|Expenditure on:||||||
|Raising funds
_3_|(2,819)|-|-|(2,819)|(557,312)|
|Charitable activities
_5_|(5,096,691)|(817,910)|(13,423,269)|(19,337,870)|(17,717,081)|
|||||||
|||||||
|Total expenditure
_5_|(5,099,510)|(817,910)|(13,423,269)|(19,340,689)|(18,274,393)|
|||||||
|||||||
|Net income/(expenditure)|50,573|(817,910)|-|(767,337)|1,818,582|
|||||||
|Transfers between funds
_12_|(50,573)|50,573|-|-|-|
|||||||
|||||||
|Net movement in funds|-|(767,337)|-|(767,337)|1,818,582|
|||||||
|Reconciliation of funds:||||||
|Total funds brought forward|-|4,271,472|-|4,271,472|2,452,890|
|||||||
|||||||
|Total funds carried forward|-|3,504,135|-|3,504,135|4,271,472|
|||||||
|||||||
Page | 47
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
## 18. Comparative Information (Continued)
Comparative Incoming Resources
||Unrestricted|Restricted|||
|---|---|---|---|---|
|_Group_|funds|funds|2020|2019|
||£|£|£|£|
|Professional Footballers’ Association|2,800,000||2,800,000|2,800,000|
|English Football League|-|-|-|72,000|
|Erasmus+|-|-|-|65,207|
|Network Rail|-|360,582|360,582|90,704|
|Tennis Foundation|-|-|-|11,667|
|Sport England|-|849,091|849,091|269,998|
|National Citizen Service|2,074,539|9,811,322|11,885,861|14,191,624|
|University of South Wales|-|1,116,913|1,116,913|984,939|
|Wembley National Stadium Trust|-|197,370|197,370|160,000|
|Futsal|-|81,933|81,933|166,770|
|ESFA|-|374,233|374,233|296,944|
|Open University|-|-|-|40,861|
|Warwickshire College Group|-|13,000|13,000|20,100|
|Football Association|-|-|-|175,000|
|DWP|-|25,000|25,000|-|
|Move and Learn|-|586,000|586,000|-|
|Women In Sport|-|7,825|7,825|-|
|Other|18,622|-|18,622|17,879|
|Government Furlough Grant|103,575||103,575|-|
|English Football League donation “in|136,790|-|136,790|132,806|
|kind”|||||
||___||||
||5,133,526|13,423,269|18,556,795|19,496,549|
Unrestricted funds in 2020 were received from the Professional Footballers Association £2,800,000 _(2019: £2,800,000)_ ) _,_ the Football League Ltd £136,790 “in kind” donations of goods and services _(2019: £132,806))_ , and a number of other miscellaneous sources amounting to £18,622 _(2019: £17,879)_ .
A Management Fee totalling £2,074,539 received for National Citizen Service is classified as unrestricted funds. In previous years any fee received has been transferred from restricted funds to unrestricted funds.
Page | 48
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
## 18. Comparative Information (Continued)
Comparative Analysis of net assets between Funds
|_Group_
_Fund balances at 30 June 2020_
_represented by_:
Fixed assets
Current assets
Current liabilities
_Charitable company_
_Fund balances at 30 June 2020_
_represented by_:
Fixed assets
Current assets
Current liabilities|Unrestricted
funds
Designated
funds
Restricted
funds
£
£
£
42,211
-
-
83,009
3,504,135
4,398,282
(125,220)
-
(4,398,282)
-
3,504,135
-
Unrestricted
funds
Designated
funds
Restricted
funds
£
£
£
42,212
-
-
106,363
3,506,966
4,370,119
(148,575)
-
(4,370,119)
-
3,506,966
-|Total
funds
2020
Total
funds
2019
£
£
42,211
26,217
7,985,426
6,199,011
(4,523,502) (1,953,756)
3,504,135
4,271,472
Total
funds
Total
funds
2020
2019
£
£
42,212
26,218
7,983,448
5,887,416
(4,518,694)
(1,642,162)
3,506,966
4,271,472|Total
funds
2020
Total
funds
2019
£
£
42,211
26,217
7,985,426
6,199,011
(4,523,502) (1,953,756)
3,504,135
4,271,472
Total
funds
Total
funds
2020
2019
£
£
42,212
26,218
7,983,448
5,887,416
(4,518,694)
(1,642,162)
3,506,966
4,271,472|
|---|---|---|---|
||||4,271,472|
Page | 49
The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
## Notes (continued)
## 18. Comparative Information (Continued)
|Comparative Reconciliation of movement in|Comparative Reconciliation of movement in|Funds||||
|---|---|---|---|---|---|
|_Group_|At 1 July|Incoming|Outgoing||At 30 June|
||2019|Resources|resources|Transfers|2020|
|**Restricted funds**||||||
|Total restricted funds|-|13,423,269|(13,423,269)||-|
|**Designated funds**||||||
|Infrastructure grants|523,956|-|(441,201)|(82,755)|-|
|Strategic reserve|1,770,000|-|-|-|1,770,000|
|New designated funds|1,977,516|-|(376,709)|133,328|1,734,135|
|Total designated funds|4,271,472|-|(817,910)|50,573|3,504,135|
|**General funds**||||||
|Total general funds|-|5,150,083|(5,099,510)|(50,573)|-|
|**Total Funds**|4,271,472|18,573,352|(19,340,689)|-|3,504,135|
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The Football League (Community) Limited Trustees’ report and financial statements 30 June 2021
Officers as at 30 June 2021
Directors Liam Scully – appointed 20 September 2021 John Nixon – resigned 231 July 2021
Charlotte Hill OBE Roger Davidson Robbie Drye Trevor Birch David Baldwin – resigned 31 December 2020
Deborah Jevans Andy Williamson CBE Donald Kerr John Hudson Nick Perchard Louise Gear Steven Day – resigned 14 September 2020 Uma Cresswell – appointed 29 November 2021
Company Secretary Catherine Abraham Who We Work With
EFL Trust Registered address and principle address EFL House, 10-12 West Cliff, Preston, PR1 8HU. Charity registered number 1132689 Secretary: Cathy Abraham
Chief Executive Officer: Mike Evans
Bankers: Barclays Bank PLC, 2-4 Birley Street, Blackpool, Lancashire, FY1 1DU.
Solicitors: Farrer & Co LLP, 66 Lincoln’s Inn Fields, London, WC2A 3LH.
Auditor: Saffery Champness LLP Chartered Accountants and Registered Auditor, Mitre House, North Park Road, Harrogate HG1 5RX.
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The Football League Icommunityl Limited
Trustees, report and finantial statements
30 June 20
Page | 52