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2025-06-30-accounts

REGISTERED COMPANY NUMBER: 07369852 (England and Wales) REGISTERED CHARITY NUMBER: 1139575

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025

FOR

ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED

Ainsworths Limited Chartered Accountants and Statutory Auditors Charter House Stansfield Street Nelson Lancashire BB9 9XY

ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED

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CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025

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Reference and Administrative Details 1
Report oftheTrustees 2 to 7
Reportofthe Independent Auditors 8 to ll
Statement ofFinancial Activities 12
Balance Sheet 13
Cash Flow Statement 14
Notes to the Cash Flow Statement 15
NotestotheFinancialStatements 16 to 27

ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED

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REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30TH JUNE 2025

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TRUSTEES DBurgess (resigned 5.12.2024)
AEllwood (resigned28.1.2026)
P Ali
JDMcGregor
TD ONeill
REHouseman (resigned 10.8.2025)
P JLeatham
DC
Ellwood
CAKnage
J Leaver
WEastham (appointed 10.12.2024)
RP Gupta(appointed 5,12.2025)
REGISTERED OFFICE Stanley Sports Hub
ThorneyholmeRoad
Accrington
Lancashire
BBS 6BD
REGISTEREDCOMPANY COMPANY 07369852 (England and Wales)
NUMBER
REGISTEREDCHARITY CHARITY 1139575 ,
NUMBER
AUDITORS AinsworthsLimited
Chartered Accountants
and Statutory Auditors
Charter House
Stansfield Street
Nelson
Lancashire
BB99XY

Day to day management of the charity is delegated to the Chief Executive Officer, M Fearon.

The charity also operates under the shortened name of "Accrington Stanley Community Trust”.

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ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED (REGISTERED NUMBER: 07369852)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th June 2025. The trustees have adopted the provisions of 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

Objectives and public benefit

The Trustees confirm that they have complied with their duty under Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit when reviewing the charity's aims and objectives and in planning its activities.

Accrington Stanley Community Trust exists to use the power of Accrington Stanley Football Club to improve the lives of people across Hyndburn and the surrounding areas through participation in sport, education, health and community programmes,

The charity aims to increase participation in sport and physical activity, improve health and wellbeing, provide education and employment opportunities, and support social inclusion. All activities delivered by the Trust are designed to provide clear public benefit by improving opportunities, wellbeing and life chances for individuals within the local community.

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ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LEMITED (REGISTERED NUMBER: 07369852)

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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Accrington Stanley Community Trust continues to deliver a broad portfolio of projects across its four key delivery areas of Sport Participation, Education, Health & Wellbeing and Community Engagement. Through partnerships with schools, local authorities, health organisations and community groups, the charity continues to expand its reach and impact across Hyndburn and surrounding areas.

During the year the charity engaged 20,187 individuals through its programmes and activities, delivering more than 30 community projects designed to improve health, wellbeing, education and social inclusion.

The year also marked an important milestone as the Trust celebrated 15 years of community impact since its formation in 2010, reflecting the sustained growth of the organisation and its continued commitment to supporting local communities,

Sports Participation

Sport participation remains central to the charity's work, providing opportunities for people of all ages and abilities to engage in physical activity.

The charity continues to deliver grassroots football and multi-sport programmes across Hyndburn, Ribble Valley and Rossendale, working with schools, grassroots clubs and community organisations to increase opportunities for participation.

The Premier League Primary Stars programme engaged 2,781 primary school pupils during the year through sport and educational sessions delivered within local schools.

The Premier League Kicks programme continued to provide free football sessions and positive activities for young people, engaging 463 participants.

Holiday activity provision remained an important part of the charity's work, with 512 children attending holiday courses delivered during school breaks.

Early years football sessions through Stanley Kickers introduce young children to football in a fun and supportive environment, while the charity's disability sport programme continues to expand opportunities for individuals with disabilities to take part in sport and physical activity.

Community Engagement

Community engagement programmes enable the charity to support individuals and groups who may face barriers to participation.

The Champions Programme, delivered in partnership with the Lancashire Violence Reduction Network, provides mentoring and support for individuals reintegrating into the community or at risk of offending.

The charity also continues to support the local veteran community, engaging 150 veterans through social activities and support networks designed to reduce isolation and improve wellbeing.

Health and wellbeing

Improving health and wellbeing remains a key priority for the charity.

The Extra Time Hub sessions provide opportunities for adults aged over 50 to socialise and participate in low-intensity activities, with 73 regular participants attending sessions during the year.

Walking football and other physical activity initiatives continue to encourage older adults to remain active while benefiting from the social aspects of participation.

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ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED (REGISTERED NUMBER: 07369852) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE'2025

The charity has also continued to develop its health programmes, including cancer prehabilitation sessions delivered at Stanley Sports Hub in partnership with health organisations. These sessions provide exercise and peer support for individuals preparing for cancer treatment.

Programmes such as Joy of Moving also promote healthy lifestyles and physical activity among children within local schools.

Education

Education remains one of the charity's flagship delivery areas, providing young people with pathways into further education, employment and careers in sport.

The Football Education Programme currently supports 110 students studying full-time sport qualifications, alongside competitive football opportunities.

The charity works closely with local schools through programmes designed to support personal development, confidence and aspiration among young people.

Additional employability workshops and alternative education provision continue to support individuals who benefit from a more tailored approach to learning.

Achievements and performance

During the year the charity continued to deliver significant impact across the community.

The charity distributed 3,795 free Accrington Stanley match tickets to members of the local community, helping to strengthen engagement with the football club.

Through the Big Shirt Giveaway initiative, 1,248 free Accrington Stanley shirts were provided to Year 3 pupils across Hyndburn, strengthening the connection between young people and their local football club.

Stanley Sports Hub continues to serve as the charity's headquarters and flagship community facility, providing a base for programme delivery while offering high-quality sports facilities for local residents, grassroots clubs and community organisations.

Strategy and future plans

On 1 July 2025, the charity launched a new three-year strategic plan covering the period 2025-2028. The strategy sets out the organisation's ambition to further strengthen its impact across Hyndburn through sport, education, health and community engagement.

Key priorities include expanding inclusive programmes, strengthening partnerships across the region and continuing to enhance the facilities and services available at Stanley Sports Hub.

A significant development planned for the coming year is the construction of new padel courts at Stanley Sports Hub, representing a major investment in the site and introducing one of the fastest-growing sports in the UK to the local community. This development will increase participation opportunities while supporting the long-term sustainability of the facility.

The charity will continue to review and develop its programmes to ensure services remain responsive to the evolving needs of the community while maintaining strong links with Accrington Stanley Football Club, whose support remains central to the Trust's ability to engage and inspire local people.

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ACCRINGTON STANLEY FOOTBALL INTHE ~— COMMUNITY TRUST LIMITED (REGISTERED NUMBER: 07369852)

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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2025 *

FINANCIAL REVIEW

Financial position

The charity has generated net income of £187,356 in the year to the 30th of June 2025, representing an increase from that recognised in the prior year (£143,187).

The income from donations and grants awarded have seen a slight but steady increase to £181,617 (2024: £165,215),

There was again a deficit on charitable activities of £57,109 (2024: deficit of £77,493) which was funded by grants and other trading income.

The free reserves of the charity (excluding amounts held as fixed assets) have increased from £85,290 to £293,128.

As at the year end, the total funds of the charity stand at £3,700,233 (2024: £3,512,877) of which 92% is invested in the Sports Hub facility to ensure the sustainability and continuity of the charity for many years to come.

Reserves policy

The objective of having unrestricted funds in reserve, is to enable the charity to cope with unplanned events. Very often, the effects of an unplanned event can be managed in the long-term, but the charity needs reserves in the meantime.

The trustee directors’ have set an overall target level for free reserves based on 12 months' net operating costs. This is over and above those reserves represented by fixed assets on the balance sheet.

The directors acknowledge that the level of reserves changes during the year and could either be a good indicator of the underlying financial health of the charity; or could be an indicator of potential problems.

The directors must monitor and review the level of reserves annually, in line with the guidance issued by the Charity Commission; however, the level of reserves is monitored throughout the year as part of the normal monitoring and budgetary reporting processes.

The current level of unrestricted, free reserves equates to 3 months’ net operating costs which is below the trustee directors’ target due to continuing investment in the Sports Hub to increase the availability and variation in facilities and services available to the public, but also to increase future income. The level of free reserves are increasing year on year and we aim to continue building reserves to a level that is equivalent to 12 months of expenditure, to provide stability within the charity and reduce any risk of closure due to insufficient finding.

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ACCRINGTON STANLEY FOOTBALL IN THE © COMMUNITY TRUST LIMITED (REGISTERED NUMBER: 07369852)

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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure

Accrington Stanley Community Trust is a registered charity (No. 1139575) and operates as the official charitable arm of Accrington Stanley Football Club.

Governance

The charity's governing document is its Memorandum and Articles of Association, last updated on the 18th of April 2017, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The charity is governed by a Board of Trustees, who are responsible for the strategic direction, governance and oversight of the organisation. The Trustees bring a wide range of experience across sectors including education, sport, business, health and community development, enabling the charity to benefit from diverse professional expertise.

Trustees are appointed in accordance with the charity's governing document and serve on a voluntary basis. The Board meets regularly throughout the year to review performance, monitor financial sustainability and ensure compliance with relevant legislation and regulatory requirements.

Management

Day-to-day management of the charity is delegated to the Chief Executive Officer, who is responsible for implementing the organisation's strategy and overseeing programme delivery. The Chief Executive is supported by a senior management team responsible for operational areas including sport and health programmes, education provision, community engagement, partnerships and facilities management.

The charity maintains a close working relationship with Accrington Stanley Football Club, allowing it to utilise the club's brand and community reach to engage local residents and deliver meaningful social impact across Hyndburn.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Accrington Stanley Football in the Community Trust Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). ;

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED (REGISTERED NUMBER: 07369852)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2025

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STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued In so far as the trustees are aware:

AUDITORS

The auditors, Ainsworths Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting,

Approved by order of the board of trustees on 25th March 2026 and signed on its behalf by:

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF “ ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED

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Opinion

We have audited the financial statements of Accrington Stanley Football in the Community Trust Limited (the ‘charitable company’) for the year ended 30th June 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies, The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the 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 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.

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 Report of the Independent Auditors 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,

In connection with our audit of the financial statements, 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 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

~ the Strategic Report and the Directors' Report included within the Report of the Trustees has been prepared in accordance with applicable legal requirements.

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the 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 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 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 charitable company or to cease operations, or have no realistic alternative but to do so.

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Identifying and assessing potential risks related to irregularities

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and local tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements, but compliance with which may be fundamental to the company's ability to operate.

Audit response to risks identified

There are inherent limitations in the audit procedures described above and the further removed the non-compliance with laws and regulations is from 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.

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.fic.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the 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 charitable company's members those matters we are required to state to them in an auditors’ 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

/ Mel Henry (Senior Statutory Atdftor) for and on behalf of Ainsworths Limited

Chartered Accountants

and Statutory Auditors

Charter House Stansfield Street Nelson Lancashire BB9 9XY

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25th March 2026

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ACCRINGTON STANLEY FOOTBALL IN THE So COMMUNITY TRUST LIMITED

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STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30TH JUNE 2025

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||||||||| |---|---|---|---|---|---|---|---| |30.6.25|30.6,24| |Unrestricted|Restricted|Total|Total| |Notes|funds£|funds£|funds£|funds£| |INCOME AND|ENDOWMENTS FROM| |Donations|and|legacies|3|58,584|123,033|181,617|165,215| |Charitable activities|6| |Sports|engagement|and education|641,694|473,268|1,114,962|997,890| |Other trading|activities|4|103,813|-|103,813|72,349| |Investment income|5|8,683|-|8,683|5,401| |Other|income|-|-|~|988| |Total|812,774|596,301|1,409,075|1,241,843| |EXPENDITURE|ON| |Raising|funds|7|37,830|-|37,830|23,273| |Charitable|activities|8| |Sports|engagement and|education|587,588|596,301|1,183,889|1,075,383| |Total|625,418|596,301|1,221,719|1,098,656| |NET INCOME|187,356|~|187,356|143,187| |RECONCILIATION|OF FUNDS| |Total|funds|brought|forward|3,512,877|“|3,512,877|3,369,690| |TOTAL FUNDS CARRIED FORWARD|3,700,233|-|3,700,233|3,512,877|

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The notes form part of these financial statements

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ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED (REGISTERED NUMBER: 07369852)

BALANCE SHEET

30TH JUNE 2025

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||||||| |---|---|---|---|---|---| |rrere| |Unrestricted|30.6.25|30,6.24| |funds|Restricted|Total|Total| |Notes|funds|funds|funds| |FIXED ASSETS|é|£|£|£| |Tangible assets|15|3,407,105|-|3,407,105|3,421,575| |CURRENT ASSETS| |Debtors|16|77,156|-|77,156|114,623| |Cash at bank and in hand|303,809|-|303,809|233,454| |380,965|-|380,965|348,077| |CREDITORS| |Amounts falling due within one year|17|(47,837)|-|(47,837)|(196,775)| |NET CURRENT ASSETS|333,128|-|333,128|151,302| |TOTAL ASSETS LESS CURRENT| |LIABILITIES|3,740,233|-|3,740,233|3,572,877| |CREDITORS| |Amounts falling due after more than one year|18|(40,000)|-|(40,000)|(60,000)| |NET ASSETS|3,700,233|-|3,700,233|3,512,877| |FUNDS|21| |Unrestricted funds|3,700,233|3,512,877| |TOTAL FUNDS|3,700,233|3,512,877|

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These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 25th March 2026 and were signed on its behalf by:

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P Ali - Trustee dp A
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The notes form part of these financial statements

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ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED

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CASH FLOW STATEMENT

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FOR THE YEAR ENDED 30TH JUNE 2025

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||||||||| |---|---|---|---|---|---|---|---| |30.6.25|30.6,24| |Notes|£|£| |Cash|flows|from|operating|activities| |Cash generated from|operations|1|209,402|291,585| |Interest|paid|(7,396)|(9,970)| |Net|cash|provided by|operating|activities|202,006|281,615| |Cash|flows|from|investing|activities| |Purchase|of|tangible|fixed|assets|(119,600)|(161,137)| |Sale of|tangible|fixed|assets|-|7,000| |Interest received|8,683|5,401| |Net|cash used|in investing|activities|(110,917)|(148,736)| |Cash|flows|from|financing|activities| |Loan repayments|in year|(20,734)|(20,000)| |Net cash used|in|financing|activities|(20,734)|(20,000)| |Change|in cash and|cash|equivalents|in| |the|reporting|period|70,355|112,879| |Cash|and|cash|equivalents|at the| |beginning of the|reporting|period|233,454|120,575| |Cash|and|cash|equivalents|at|the|end|of| |the|reporting period|303,809|233,454|

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The notes form part of these financial statements

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ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30TH JUNE 2025

1. RECONCILIATION OFNET INCOME TONETCASHFLOWFROM RECONCILIATION OFNET INCOME TONETCASHFLOWFROM OPERATING ACTIVITIES OPERATING ACTIVITIES
30.6.25 30.6.24
£ £
Netincome for the reporting period (as per the Statement of Financial
Activities) 187,356 143,187
Adjustments for:
Depreciation charges 133,883 123,728
Loss/(profit) on disposal offixed assets 186 (988)
Interestreceived (8,683) (5,401)
Interest paid 7,396 9,970
Decrease/(increase) indebtors 37,467 (38,318)
(Decrease)/increase in creditors (148,203) 59,407
Netcash provided by operations 209,402 291,585
2. ANALYSIS OFCHANGES INNETFUNDS
At 1.7.24 Cash flow At 30.6.25
£ £ £
Net cash
Cash atbankand inhand 233,454 70,355 303,809
233,454 70,355 303,809
Debt
Debts falling due within 1 year (20,735) 735 (20,000)
Debts falling due after 1 year (60,000) 20,000 (40,000)
(80,735) 20,735 (60,000)
Total 152,719 91,090 243,809

The notes form part of these financial statements

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ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025

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1. STATUTORY INFORMATION

Accrington Stanley Football in the Community Trust Limited is a charitable company, limited by guarantee, registered in England and Wales, The charity and company registered numbers and registered office address can be found on the Company Information page.

  1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Accrington Stanley Football in the Community Trust Limited meets the definition of a public benefit entity under FRS 102.

Critical accounting judgements and key sources of estimation uncertainty Preparation of the financial statements requires management to make significant judgements and estimates. The main area of estimation is in respect of the useful lives of fixed assets. The depreciation rates used can be identified in the fixed asset accounting policy below.

Income

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Grants receivable, donations and income from charitable activities are accounted for when due. Income is deferred when it is received in advance of the period to which it relates.

Legacies are recognised at the earlier of: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charitable company that a distribution will be made, or whena distribution is received from the estate.

Investment income is recognised on a receivable basis.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under charitable activities and their associated supports.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold - 4% on cost, 2% on cost and Straight line over 10 years Plant and machinery - 5% on cost and Straight line over 5 years Fixtures and fittings - 15% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - Straight line over 3 years

Additional building works are only depreciated once completed and brought into use.

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ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED

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NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH JUNE 2025°

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2. ACCOUNTING POLICIES - continued

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted finds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at transaction price.

3. DONATIONS AND LEGACIES
30.6.25 30.6.24
£ £
Donations 2,934 31,674
Grants 178,683 133,541
181,617 165,215
4, OTHERTRADING ACTIVITIES
30.6.25 30.6.24
£ £
Cafeteria sales 69,915 47,533
Sponsorships 22,080 24,816
Business club 9,160 -
Other 2,658 -
103,813 72,349

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ACCRINGTON STANLEY FOOTBALLINTHE *. © COMMUNITY TRUST LIMITED

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NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH JUNE 2025 e

5. INVESTMENTINCOME
30.6.25 30.6.24
Interest receivable £
8,683
£
5,401
6. INCOMEFROM CHARITABLE ACTIVITIES
30.6.25 30.6.24
Activity £ £
Course income and project
grants Sports engagement and education 770,662 667,091
School provision Sports engagement and education 39,444 33,945
Holidaycourses Sports engagement and education 19,798 41,433
Stanley SoccerLeague Sports engagement and education 682 16,759
ASCT provision Sports engagement and education 30,190 27,115
Pitch hires Sports engagement and education 254,186 211,547
1,114,962 997,890
7. RAISING FUNDS
Other trading activities
30.6.25 30.6.24
£ £
Cafeteriapurchases 37,830 23,273
8. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 9) note 10) Totals
£ £ £
Sportsengagementandeducation 859,813 324,076 1,183,889

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NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH JUNE 2025

| |

, | | | !

9, DIRECT COSTS OF CHARITABLE ACTIVITIES

DIRECT COSTS OF CHARITABLECHARITABLE ACTIVITIES
30.6.25 30.6.24
£ £
Staff costs 563,681 478,167
Hire ofplantandmachinery 4,330 2,474
Rates and water 4,407 7,512
Lightandheat 16,434 25,814
Refereesand footballconsumables 26,629 38,256
Residential courses 44,534 39,797
Bursaries awarded 120 7,850
Donations 643 70
Stafftraining 1,826 3,704
Motorandtravelexpenses 18,690 12,617
Hire offacilities 8,549 12,337
Repairs andrenewals 39,860 22,441
Pitchmaintenance costs 38,142 45,415
Depreciation 91,968 85,326
859,813 781,780
SUPPORTCOSTS
Information
Management Finance technology
£ £ £
Sports engagement and education 281,144 12,673 5,199
Governance
Other costs Totals
£ £ £
Sports engagement and education 12,423 12,637 324,076
Support costs, included inthe above, are as follows:
30.6.25 30.6.24
Sports
engagement
and
education
Total
activities
£ £
Wages 181,869 159,493
Social security 16,987 14,100
Pensions 5,614 4,835
Insurance 11,033 8,402
Telephone 9,931 8,264
Postage and stationery 4,657 5,131
Advertising 8,952 10,276
Depreciation oftangible andheritage assets 41,915 38,402
Loss onsale oftangible fixed assets 186 -
Bankcharges 5,277 3,336
Carriedforward 286,421 252,239

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10. |SUPPORT COSTS
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ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH JUNE 2025 ¥

| |

.

10. SUPPORT COSTS - continued

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|||||||| |---|---|---|---|---|---|---| |30.6.25|30.6.24| |Sports| |engagement| |and|Total| |education|activities| |£|£| |Brought|forward|286,421|252,239| |Interest|payable|and|similar|charges|7,396|9,970| |Computer|costs|5,199|3,003| |Sundries|12,423|10,801| |Auditors'|remuneration|5,000|4,500| |Accountancy and|legal|fees|7,637|13,090| |324,076|293,603| |11.|NET INCOME/(EXPENDITURE)|

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Net income/(expenditure) is stated after charging/(crediting):

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|||||||| |---|---|---|---|---|---|---| |30.6.25|30.6.24| |£|£| |Auditors'|remuneration|5,000|4,500| |Depreciation|- owned|assets|133,884|123,728| |Hire|of|plant|and machinery|4,330|2,474| |(Deficit)/surplus|on|disposal|of fixed|assets|186|(988)|

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  1. TRUSTELS' REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 30th June 2025 nor for the year ended 30th June 2024.

Trustees' expenses

There were no trustees’ expenses paid for the year ended 30th June 2025 nor for the year ended 30th June 2024,

STAFF COSTS

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|||||| |---|---|---|---|---| |30.6.25|30.6.24| |£|£| |Wages|and|salaries|701,822|604,463| |Social|security|costs|50,987|38,773| |Other pension|costs|.|15,342|13,359| |768,151|656,595|

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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2025

;

,

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.

~

  1. STAFF COSTS - continued

The average monthly number of employees during the year was as follows:

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||||| |---|---|---|---| |30.6.25|30.6.24| |Charitable|activities|34|35| |Management and|administration|5|5| |—|——| |39|40|

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No employees received emoluments in excess of £60,000.

Total employee benefits paid to the charity's key management personnel for the year ended 30th June 2025 was £176,777 (2024: £155,809).

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|||||||| |---|---|---|---|---|---|---| |14.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES| |Unrestricted|Restricted|Total| |funds|funds|funds| |£|£|£| |INCOME|AND ENDOWMENTS FROM| |Donations|and|legacies|74,999|90,216|165,215| |Charitable|activities| |Sports|engagement|and education|706,490|291,400|997,890| |Other trading|activities|72,349|-|72,349| |Investment|income|5,401|-|5,401| |Other|income|988|-|988| |Total|860,227|381,616|1,241,843| |EXPENDITURE|ON| |Raising funds|19,424|3,849|23,273| |Charitable|activities| |Sports|engagement|and education|748,952|*|326,431|1,075,383| |Total|768,376|330,280|1,098,656| |NET INCOME|91,851|51,336|143,187| |Transfers|between|funds|51,336|(51,336)|“| |Net movement|in|funds|143,187|-|143,187| |RECONCILIATION OF FUNDS| |Total funds|brought|forward|3,369,690|-|3,369,690| |TOTAL FUNDS CARRIED FORWARD|3,512,877|-|3,512,877|

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ACCRINGTON STANLEY FOOTBALL IN THE COMMUNITY TRUST LIMITED

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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2025

15. TANGIBLE FIXED ASSETS

,

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||||||| |---|---|---|---|---|---| |Fixtures| |Short|Plant and|and| |leasehold|machinery|fittings| |£|£|£| |COST| |At|Ist July 2024|3,438,486|224,337|107,795| |Additions|113,657|2,337|495| |Disposals|-|(339)|-| |At|30th June 2025|3,552,143|226,335|108,290| |DEPRECIATION| |At|1st July 2024|298,849|31,883|25,891| |Charge|for year|91,968|25,681|12,354| |Eliminated|on disposal|-|(153)|-| |At 30th June 2025|390,817|57,411|38,245| |NET BOOK VALUE|.| |At 30th June 2025|3,161,326|168,924|70,045| |At|30th|June 2024|3,139,637|192,454|81,904| |Motor|Computer| |vehicles|equipment|Totals| |£|£|£| |COST| |At|Ist July 2024|31,555|37,624|3,839,797| |Additions|-|3,J11|119,600| |Disposals|-|-|(339)| |At|30th June 2025|31,555|40,735|3,959,058| |DEPRECIATION| |At|Ist July 2024|26,537|35,062|418,222| |Charge|for year|1,255|2,626|133,884| |Eliminated on disposal|-|-|(153)| |At 30th June 2025|27,792|37,688|551,953| |NET BOOK VALUE| |At|30th|June 2025|3,763|3,047|3,407,105| |At|30th June 2024|5,018|2,562|3,421,575|

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NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH JUNE 2025

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|||||||| |---|---|---|---|---|---|---| |16.|DEBTORS:|AMOUNTS|FALLING DUE WITHIN ONE YEAR| |30.6.25|30.6.24| |£|£| |Trade|debtors|29,799|50,678| |Other|debtors|35,624|44,611| |Prepayments|and accrued income|11,733|19,334| |77,156|114,623| |17.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR| |30.6.25|30.6.24| |£|£| |Bank loans and|overdrafts|(see note|19)|20,000|20,735| |Trade|creditors|4,517|144,402| |Social|security|and other taxes|3,933|3,036| |Accruals|and|deferred|income|19,387|28,602| |47,837|196,775| |18.|CREDITORS:|AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR| |30.6.25|30.6,24| |£|£| |Bank|loans|(see note|19)|40,000|60,000| |19.|LOANS| |An|analysis|of|the maturity of loans|is|given|below:| |30.6.25|30.6.24| |£|£| |Amounts|falling|due|within|one year on demand:| |Bank loans|20,000|20,735| |_|Amounts|falling between|one and two|years:| |Bank loans|20,000|20,000| |Amounts|falling|due|between|two|and|five years:| |Bank loans|20,000|40,000|

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NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH JUNE 2025

20. SECURED DEBTS

The following secured debts are included within creditors:

Bank loans

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||| |---|---| |30.6.25|30.6.24| |£|£| |60,000|80,735|

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The bank loans are secured by fixed and floating charges relating to the property and undertaking of the charity.

  1. MOVEMENT IN FUNDS

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|||||||| |---|---|---|---|---|---|---| |Net|Transfers| |movement|between|At| |At|1.7.24|in funds|funds|30.6.25| |£|£|£|£| |Unrestricted|funds| |General fund|$5,290|321,425|(113,587)|293,128| |Funds held as|fixed|assets|3,427,587|(134,069)|113,587|3,407,105| |3,512,877|187,356|-|3,700,233| |TOTAL FUNDS|3,512,877|187,356|-|3,700,233|

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|

MOVEMENT IN FUNDS- continued

Net movement in funds, included in the above are as follows:

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||||||||| |---|---|---|---|---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|£|£| |Unrestricted|funds| |General fund|812,774|(491,349)|321,425| |Funds|held as|fixed|assets|-|(134,069)|(134,069)| |812,774|(625,418)|187,356| |Restricted|funds| |NCS Funding|40,399|(40,399)|-| |Football Education Programme|22,876|(22,876)|-| |Premier League|Primary|Stars|65,000|(65,000)|-| |Premier League Kicks|35,000|(35,000)|-| |Lottery|Community Fund|9,950|(9,950)|-| |Premier League Fans Fund|25,000|(25,000)|-| |Holiday|activty|fund|35,585|(35,585)|-| |Accrington|Stanley|Community|Trust| |Education Agreement|23,050|(23,050)|-| |BHF Blood Pressure|5,000|(5,000)|-| |Kids Cup|1,180|(1,180)|-| |Veterans Foundation|Grants|8,132|(8,132)|-| |Violence|Reduction Network|70,537|(70,537)|-| |Workers|Education Association|12,735|(12,735)|-| |Sky Bet|100,000|(100,000)|-| |The|Football Foundation|23,033|(23,033)|-| |Kellogg's|20,000|(20,000)|-| |The Armed|Forces|Covenant|Fund|Trust|47,771|(47,771)|-| |Duke of|Edinburgh|8,947|(8,947)|-| |Head|Start|7,606|(7,606)|-| |NHS|Lancashire|10,180|(10,180)|-| |Police Crime|Commissioner Fund|7,945|(7,945)|-| |Premier League|Core Funding|10,000|(10,000)|-| |Premier League|Kicks|Police|6,375|(6,375)|-| |596,301|(596,301)|-| |TOTAL FUNDS|1,409,075|(1,221,719)|187,356|

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21, MOVEMENT IN FUNDS- continued

Comparatives for movement in funds

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Net|Transfers| |movement|between|At| |At|1.7.23|in|funds|funds|30.6.24| |£|£|£|£| |Unrestricted|funds| |General fund|(20,488)|215,579|(109,801)|85,290| |Funds held|as fixed|assets|3,390,178|(123,728)|161,137|3,427,587| |3,369,690|91,851|51,336|3,512,877| |Restricted|funds| |Business Development|-|10,000|(10,000)|-| |The|Football Foundation|-|31,336|(31,336)|-| |The CIWMT|-|10,000|(10,000)|-| |-|51,336|(51,336)|-| |TOTAL FUNDS|3,369,690|143,187|-|3,512,877| |Comparative|net movement|in|funds,|included|in|the|above|are|as|follows:| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |Unrestricted|funds| |General|fund|860,227|(644,648)|215,579| |Funds held|as fixed|assets|-|(123,728)|(123,728)| |860,227|(768,376)|91,851| |Restricted|funds| |NCS|Funding|23,173|(23,173)|-| |Premier|League Primary|Stars|65,000|(65,000)|-| |Premier League Kicks|35,000|(35,000)|-| |Premier League Fans Fund|25,000|(25,000)|-| |The|English|Sports Council|7,071|(7,071)|-| |Veterans|Foundation|Grants|9,632|(9,632)|-| |Violence Reduction Network|66,076|(66,076)|-| |Workers|Education Association|20,490|(20,490)|-| |Business|Development|10,000|-|10,000| |Sky|Bet|10,000|(10,000)|-| |The|Football|Foundation|31,336|-|31,336| |Turing Scheme|38,880|(38,880)|-| |Premier League|Capability|Grant|10,000|(10,000)|-| |Streetgames|UK.|4,000|(4,000)|-| |The CIWMT|10,000|-|10,000| |The Armed Forces|Covenant Fund Trust|15,958|(15,958)|-| |381,616|(330,280)|51,336| |TOTAL FUNDS|1,241,843|(1,098,656)|143,187|

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NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH JUNE 2025

id

21. MOVEMENT IN FUNDS- continued

Transfers between funds

Transfers are all to the designated fixed assets fund representing assets purchased from general funds.

22, CONTINGENT LIABILITIES

The charity received grant funding of £1m from the Football Foundation to construct the Stanley Sports Hub from which the charity operates. A charge is registered in favour of the Football Foundation over the Stanley Sports Hub in case conditions attached to the grant are breached. The charge is to last for a period of 21 years, expiring on the 5th of May 2041. The carrying amount of the asset secured at 30th June 2025 is £3,161,326 (2024: £3,139,637). There have been no breaches to date and the trustees do not foresee that any such breach will occur.

  1. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30th June 2025.

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