**Charity Registration No. 1137605**
## **CRAMLINGTON IN THE COMMUNITY**
## **CRAMLINGTON TOWN FOOTBALL CLUB**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023**
## **CRAMLINGTON IN THE COMMUNITY CRAMLINGTON TOWN FOOTBALL CLUB LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
## **Charity number**
**Principal address**
## **Independent examiner**
Mr S Lovejoy Mr I P Coates Mr P Worth Mrs J Doyle
1137605 East Hartford Pavilion Hartford Road Northumberland NE23 3AU
A K Dunn Stokoe Rodger LLP St Matthews House Haugh Lane Hexham Northumberland NE46 3PU
(Appointed 14 May 2023)
## **CRAMLINGTON IN THE COMMUNITY CRAMLINGTON TOWN FOOTBALL CLUB CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 2|
|Independent examiner's report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the financial statements|6 - 12|
**CRAMLINGTON IN THE COMMUNITY CRAMLINGTON TOWN FOOTBALL CLUB TRUSTEES' REPORT**
_**FOR THE YEAR ENDED 31 MAY 2023**_
The trustees present their annual report and financial statements for the year ended 31 May 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
## **Objectives and activities**
The charity's objects are to educate and assist young people in the Cramlington area to develop through leisure activities, their physical, mental and spiritual capacities as they grow to full maturity. It aims to improve their conditions of life and in particular to provide training on the skills to allow personal development, without discriminating on the grounds of sex, race, religion or ability. The charity promotes community participation for healthy recreation for the public benefit by the provision of facilities and coaching for the playing of football and providing community activities and cohesion.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
In planning our activities for the year, we kept in mind the Charity Commission's guidance on public benefit.
The main activities are as follows:
- Provision of Youth Football facilities and equipment for the community
- Provision of weekly football coaching for young persons aged 5 to adults from FA qualified coaches within the local area.
- Participation in local football leagues (both competitive and non-competitive) for young persons aged 5 to 16 within the local area.
- Provide holiday activities for local children in partnership with Leading Link and funded via the Government HAF Scheme.
- These activities benefit young people by developing their physical and mental wellbeing, their selfconfidence and life skills, their teamwork and providing opportunities for young people to become volunteers themselves. We welcome all young people, and adults regardless of personal background, faith, gender or personal circumstances.
We opened the new completed club house extension in early April 2023 and welcome the local community.
## **Achievements and performance**
2022-23 football activities where back to full normality and all teams competed well in their respective leagues, with cup final wins for our senior team and 3 junior teams reaching finals.
Several teams competed in tournaments with good success both on and off the field.
With the building now fully operational we had the pleasure of holding our annual presentations on the site which was a great success for all who attended, we also hosted our own football tournament days for boys and girls of all ages.
The charity has ambitious plans regarding how to continue to develop the site, building on the existing infrastructure which is already in place. The charity grew in terms of numbers - currently running 19 junior teams, along with two senior teams. We now have more than 300 registered players and over 30 volunteer coaches.
In addition, we again ran holiday activity camps for 70+ children a day with support from Northumberland County Council and external funding to ensure young people in the area had activities during school holiday and more importantly had access to a hot meal every day.
We have around 30 young children regularly attend the popular Saturday development session, whilst on a Sundays our rising stars program has continued to grow , with 20 girls attending, aged between 5 and 11, all brand new to football. Another real sign of progress being made is that the club now has 3 girls teams.
- 1 -
**CRAMLINGTON IN THE COMMUNITY CRAMLINGTON TOWN FOOTBALL CLUB TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MAY 2023**_
## **Financial review**
The financial results are set out in the statement of financial activities.
## **Risk review**
The trustees continually review the major risks to which the charity is exposed and to ensure that systems are in place to mitigate the risks identified. We believe the major risk affecting us is "child protection"
We work with our affiliated body the Northumberland Football Association to ensure that all the children who attend our sessions and events are fully safeguarded.
All our coaches are DBS checked, first aid trained and have completed a safe guarding certification course to ensure that during their time with us the children and vulnerable adults are fully protected.
## **Structure, governance and management**
The charity is a unincorporated association governed by its constitution. The charity includes the funding and operation of Cramlington Town Football Club, a Three Star accredited football club affiliated with Northumberland FA offering coaching and competitive football for young persons aged between 5 through to adulthood.
The trustees oversee the financial and strategic direction of the charity with support for the operation of the Youth football club through a management committee which (in addition to trustees) includes an appointed football club secretary, child welfare officer, registered FA football coaches and other volunteers.
All football coaches are (as a minimum) FA level 1 qualified with relevant first aid, Safeguarding and enhanced background checks. All other volunteers working with children have enhanced background checks conducted prior to unsupervised working with children. The charity has a child welfare policy and appointed Child Welfare Officer.
The trustees who served during the year and up to the date of signature of the financial statements were: Mr S Lovejoy Mr I P Coates Mrs T Fraser (Resigned 1 March 2023) Mr P Worth Mrs L Chapman (Resigned 7 May 2023) Mrs J Doyle (Appointed 14 May 2023)
The trustees' report was approved by the Board of Trustees.
.............................. Mr I P Coates **Trustee**
Date: .............................................
- 2 -
**CRAMLINGTON IN THE COMMUNITY CRAMLINGTON TOWN FOOTBALL CLUB INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CRAMLINGTON IN THE COMMUNITY**
I report to the trustees on my examination of the financial statements of Cramlington In The Community (the charity) for the year ended 31 May 2023.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
A K Dunn **Stokoe Rodger LLP**
St Matthews House Haugh Lane Hexham Northumberland NE46 3PU
Dated: .........................
- 3 -
## **CRAMLINGTON IN THE COMMUNITY CRAMLINGTON TOWN FOOTBALL CLUB STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MAY 2023**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**3**
2,950
91,285
Charitable activities
**4**
95,719
-
Other trading activities
**5**
5,396
-
Investments
**6**
82
-
Other income
**7**
2,142
-
**Total income**
106,289
91,285
Charitable activities
**8**
125,063
27,038
**Net income/(expenditure) and**
**movement in funds**
(18,774)
64,247
**Reconciliation of funds:**
Fund balances at 1 June 2022
84,978
65,467
**Fund balances at 31 May**
**2023**
66,204
129,714|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
94,235
-
89,163
95,719
43,348
-
5,396
3,978
-
82
6
-
2,142
1,364
-
197,574
48,696
89,163
152,101
75,095
23,696
45,473
(26,399)
65,467
150,445
111,377
-
195,918
84,978
65,467|**Total**
**2022**
**£**
89,163
43,348
3,978
6
1,364|
|---|---|---|
|||137,859|
|||98,791|
|||39,068
111,377|
|||150,445|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 4 -
## **CRAMLINGTON IN THE COMMUNITY CRAMLINGTON TOWN FOOTBALL CLUB BALANCE SHEET**
## _**AS AT 31 MAY 2023**_
|**Notes**
**Fixed assets**
Tangible assets
**12**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**13**
Net current assets
**Total assets less current liabilities**
**The funds of the charity**
Restricted income funds
**14**
Unrestricted funds|**2023**
**£**
42,191
1,236|**£**
154,963
40,955
195,918
129,714
66,204
195,918|**2022**
**£**
68,423
1,236|**£**
83,258
67,187|
|---|---|---|---|---|
|||||150,445|
|||||65,467
84,978|
|||||150,445|
The financial statements were approved by the trustees on .........................
|..............................|..............................|
|---|---|
|Mr S Lovejoy|Mr I P Coates|
|**Trustee**|**Trustee**|
- 5 -
**CRAMLINGTON IN THE COMMUNITY CRAMLINGTON TOWN FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS**
_**FOR THE YEAR ENDED 31 MAY 2023**_
## **1 Accounting policies**
## **Charity information**
Cramlington In The Community is an unincorporated association governed by its constitution.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
## **1.5 Expenditure**
Expenditure is recognised on an accruals basis, inclusive of VAT.
- 6 -
**CRAMLINGTON IN THE COMMUNITY CRAMLINGTON TOWN FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
_**FOR THE YEAR ENDED 31 MAY 2023**_
## **1 Accounting policies**
## **(Continued)**
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Leasehold improvements 10% per annum straight line Plant and machinery 20% per annum straight line Fixtures, fittings & equipment 25% per annum straight line Motor vehicles 20% per annum straight line
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Income from donations and legacies**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**funds**|**funds**||**funds**|**funds**||
||**2023**|**2023**|**2023**|**2022**|**2022**|**2022**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|External funding|2,950|91,285|94,235|-|89,163|89,163|
- 7 -
## **CRAMLINGTON IN THE COMMUNITY CRAMLINGTON TOWN FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MAY 2023**_
## **4 Charitable activities**
||**Membership**|
**Sponsorship &**|**Total**|**Membership**|
**Sponsorship &**|**Total**|
|---|---|---|---|---|---|---|
||**Fees &**|
**fundraising**|**2023**|**Fees &**|
**fundraising**|**2022**|
||**Subscriptions**|||**Subscriptions**|||
||**2023**|**2023**||**2022**|**2022**||
||**£**|**£**|**£**|**£**|**£**|**£**|
|Income within charitable|||||||
|activities|40,851|54,868|95,719|38,300|5,048|43,348|
## **5 Income from other trading activities**
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2023**|**2022**|
|||**£**|**£**|
||Cafe income|5,396|3,978|
|**6**|**Income from investments**|||
|||**Unrestricted**|**Unrestricted**|
|||**funds**|**funds**|
|||**2023**|**2022**|
|||**£**|**£**|
||Interest receivable|82|6|
|**7**|**Other income**|||
|||**Unrestricted**|Unrestricted|
|||**funds**|funds|
|||**2023**|2022|
|||**£**|£|
||Fines and other income|2,142|1,364|
- 8 -
**CRAMLINGTON IN THE COMMUNITY CRAMLINGTON TOWN FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MAY 2023**_
## **8 Expenditure on charitable activities**
||**Heading**|**Heading**|
|---|---|---|
||**#ac982**|**#ac982**|
||**2023**|**2022**|
||**£**|**£**|
|**Direct costs**|||
|Depreciation and impairment|20,823|11,570|
|Running of a football club|131,278|87,221|
||152,101|98,791|
|**Analysis by fund**|||
|Unrestricted funds|125,063|75,095|
|Restricted funds|27,038|23,696|
||152,101|98,791|
## **9 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **10 Employees**
The average monthly number of employees during the year was:
||**2023**|**2022**|
|---|---|---|
||**Number**|**Number**|
|Total|-|-|
There were no employees whose annual remuneration was more than £60,000.
## **11 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
- 9 -
**CRAMLINGTON IN THE COMMUNITY CRAMLINGTON TOWN FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MAY 2023**_
|**12**
**Tangible fixed assets**
**Leasehold**
**improvements**
**Plant and**
**machinery**
**Fixtures,**
**fittings &**
**equipment**
**£**
**£**
**£**
**Cost**
At 1 June 2022
89,352
5,460
1,533
Additions
92,528
-
-
At 31 May 2023
181,880
5,460
1,533
**Depreciation and impairment**
At 1 June 2022
13,617
2,184
766
Depreciation charged in the year
18,188
1,092
383
At 31 May 2023
31,805
3,276
1,149
**Carrying amount**
At 31 May 2023
150,075
2,184
384
At 31 May 2022
75,735
3,276
767|**Motor**
**vehicles**
**£**
5,800
-
5,800
2,320
1,160
3,480
2,320
3,480|**Total**
**£**
102,145
92,528|
|---|---|---|
|||194,673|
|||18,887
20,823|
|||39,710|
|||154,963|
|||83,258|
## **13 Creditors: amounts falling due within one year**
|**Creditors: amounts falling due within one year**|||
|---|---|---|
||**2023**|**2022**|
||**£**|**£**|
|Accruals and deferred income|1,236|1,236|
## **14 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
||**At 1 June**|**Incoming**|**Resources**|**At 31 May**|
|---|---|---|---|---|
||**2022**|**resources**|**expended**|**2023**|
||**£**|**£**|**£**|**£**|
|Postcode Neighbour Fund|14,805|-|(1,821)|12,984|
|The English Sports Council Lottery Fund|28,554|-|(3,511)|25,043|
|The Community Foundation|-|8,850|(8,850)|-|
|The Bernard Sunley Fund|4,500|-|(553)|3,947|
|Bcbn|2,273|-|(280)|1,993|
|Northumberland County Council|15,335|68,500|(10,309)|73,526|
|The Football Foundation|-|13,935|(1,714)|12,221|
||65,467|91,285|(27,038)|129,714|
- 10 -
**CRAMLINGTON IN THE COMMUNITY CRAMLINGTON TOWN FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
_**FOR THE YEAR ENDED 31 MAY 2023**_
|**14**
**Restricted funds**
**Previous year:**
**At**
Postcode Neighbour Fund
The English Sports Council Lottery Fund
The Community Foundation
The Bernard Sunley Fund
Bcbn
Made By Sport Fund
The Football Foundation
Northumberland County Council
Northumberland CC - Holiday Activity|**(Continued)**
**1 June**
**2021**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 May**
**2022**
**£**
**£**
**£**
**£**
-
16,450
(1,645)
14,805
-
31,727
(3,173)
28,554
-
10,000
(10,000)
-
-
5,000
(500)
4,500
-
2,526
(253)
2,273
-
4,021
(4,021)
-
-
1,900
(1,900)
-
-
17,039
(1,704)
15,335
-
500
(500)
-
-
89,163
(23,696)
65,467|
|---|---|
Postcode Neighbour Fund - This represents grants received for the purposes of the leasehold property improvements. The resources expended represents the depreciation charge for the year on the improvements.
The English Sports Council Lottery Fund - This represents grants received for the purposes of the leasehold property improvements. The resources expended represents the depreciation charge for the year on the improvements.
Northumberland County Council - This represents grants received for the purposes of the leasehold property improvements. The resources expended represents the depreciation charge for the year on the improvements.
The Bernard Sunley Fund - This represents grants received for the purposes of the leasehold property improvements (Central Heating). The resources expended represents the depreciation charge for the year on the improvements.
Bcbn - - This represents grants received for the purposes of the leasehold property improvements (Kitchen Refurbishment). The resources expended represents the depreciation charge for the year on the improvements.
In respect of the capital grants please note the actual cash has all been expended and the balance on the funds is represented by the capital improvement asset.
The Community Foundation - This represents grants received for the purposes of setting up a Sports Camp.
Made By Sport Fund - This represents grants received for the purposes of the acquisition of sports equipment and kit.
The Football Foundation - This represents grants received for the purposes of pitch maintenance.
Northumberland County Council - Holiday Activity - This represents grants received for the purposes of setting up and the running of a Free Holiday Sports Scheme.
The Football Foundation - In the current year this represents grants received for the purposes of the leasehold property improvements. The resources expended represents the depreciation charge for the year on the improvements.
- 11 -
**CRAMLINGTON IN THE COMMUNITY CRAMLINGTON TOWN FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **15 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 1 June**|**At 1 June**|**Incoming**|**Resources**|**At 31 May**|
|---|---|---|---|---|---|
|||**2022**|**resources**|**expended**|**2023**|
|||**£**|**£**|**£**|**£**|
|General funds||84,978|106,289|(125,063)|66,204|
|**Previous year:**|**At 1 June**||**Incoming**|**Resources**|**At 31 May**|
|||**2021**|**resources**|**expended**|**2022**|
|||**£**|**£**|**£**|**£**|
|General funds||111,377|48,696|(75,095)|84,978|
|**Analysis of net assets between funds**||||||
||||**Unrestricted**|**Restricted**|**Total**|
||||**funds**|**funds**||
||||**2023**|**2023**|**2023**|
||||**£**|**£**|**£**|
|**Fund balances at 31 May 2023 are represented**|**by:**|||||
|Tangible assets|||25,249|129,714|154,963|
|Current assets/(liabilities)|||40,955|-|40,955|
||||66,204|129,714|195,918|
||||**Unrestricted**|**Restricted**|**Total**|
||||**funds**|**funds**||
||||**2022**|**2022**|**2022**|
||||**£**|**£**|**£**|
|**Fund balances at 31 May 2022 are represented**|**by:**|||||
|Tangible assets|||17,791|65,467|83,258|
|Current assets/(liabilities)|||67,187|-|67,187|
||||84,978|65,467|150,445|
**16 Analysis of net assets between funds**
## **17 Related party transactions**
There were no disclosable related party transactions during the year (2022 - none).
- 12 -