**REGISTERED COMPANY NUMBER: 07577919 (England and Wales) REGISTERED CHARITY NUMBER: 1141575** ## **REPORT OF THE TRUSTEES AND** **FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** ## **FOR** ## **BROMLEY CROSS FOOTBALL CLUB** **BROMLEY CROSS FOOTBALL CLUB** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** |||**Page**|| |---|---|---|---| |**Reference and Administrative Details**||1|| |**Report of the Trustees**|2|to|3| |**Statement of Trustees' Responsibilities**||4|| |**Independent Examiner's Report**||5|| |**Statement of Financial Activities**||6|| |**Balance Sheet**|7|to|8| |**Notes to the Financial Statements**|9|to|13| **BROMLEY CROSS FOOTBALL CLUB** ## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 JUNE 2025** |**TRUSTEES**|N W Polding (resigned 20.2.26)| |---|---| ||E Needham (deceased 4.10.24)| ||R Needham| ||D Norris| ||B Curtis (appointed 23.2.26)| ||K Marsden (appointed 19.3.26)| |**COMPANY SECRETARY**|Mrs R Needham| |**REGISTERED OFFICE**|Grafton House| ||81 Chorley Old Road| ||Bolton| ||Lancashire| ||BL1 3AJ| |**REGISTERED COMPANY**|07577919 (England and Wales)| |**NUMBER**|| |**REGISTERED CHARITY**|1141575| |**NUMBER**|| |**INDEPENDENT EXAMINER**|P B Syddall & Co| ||Chartered Accountants| ||Grafton House| ||81 Chorley Old Road| ||Bolton| ||Lancashire| ||BL1 3AJ| |**BANKERS**|HSBC Bank Plc| ||Hillview Road| ||Astley Bridge| ||Bolton| ||Lancashire| ||BL1 8QQ| Page 1 **BROMLEY CROSS FOOTBALL CLUB (REGISTERED NUMBER: 07577919)** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 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 30 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** ## **Charitable purpose** Bromley Cross Football Club exists to provide accessible grassroots football opportunities for children and young people aged 4-18 in the Bromley Cross community. Our aim is to secure independent football facilities that will safeguard the future of youth football in our area for generations to come. ## **Activities and achievements this year** The charity has : - Supported 8 teams competing in various football leagues, providing regular sporting activity and development opportunities - Expanded our Development Group for 4-6 year olds introducing younger children to physical activity and teamwork in a safe, structured environment - Progressed plans for our future Lidl facility which will enable the club to grow sustainably and serve more young people - Delivered all activities through a dedicated team of volunteers and parents demonstrating strong community engagement ## **Public benefit** ## Compliance with Charity Commission Guidance The trustees have carefully reviewed and complied with the Charity Commission's guidance on public benefit when planning activities and making decisions throughout the year. We are satisfied that our charitable purposes continue to deliver clear public benefit to our community. ## Public Benefit Delivered Open Access for All - Our club is open to children and young people in the Bromley Cross area regardless of background or ability. Membership is not restricted to any private group and we actively welcome participants from across the community. ## Public Benefits Achieved - Physical health and wellbeing through regular exercise and sport - Social development including teamwork, discipline and confidence-building - Community cohesion by bringing together families from diverse backgrounds - Safeguarding youth provision by working toward independent facilities that will secure long-term access to football for local children ## **FINANCIAL REVIEW** ## **Investment policy and objectives** The charity does not have any investments. Accumulated profits have been retained on bank deposit where it will remain until sufficient to allow the charity to buy land and equipment which is the charity's ultimate goal. The charity's statement of financial activities is presented on page 4. ## **Reserves policy** It is the policy of the charity to maintain unrestricted funds in order to ensure the day to day running of the charity. Free reserves at the year end were £52,797 (2024 - £49,652). Page 2 ## **BROMLEY CROSS FOOTBALL CLUB (REGISTERED NUMBER: 07577919)** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025** ## **FUTURE PLANS** Over the coming year we will continue supporting our teams while advancing our facility development plans. The new Lidl facility will allow strategic growth in team numbers and enable us to reach more young people in our community, further extending the public benefit we provide. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **Recruitment and appointment of new trustees** The power to appoint or remove a trustee is vested in the trustees. ## **Organisational structure** The affairs of the scheme are managed by the trustees. ## **Risk management** The trustees have a duty to identify and review the risks to which the club is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the board of trustees on 25 March 2026 and signed on its behalf by: D Norris - Trustee Page 3 **BROMLEY CROSS FOOTBALL CLUB** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 30 JUNE 2025** The trustees (who are also the directors of Bromley Cross Football Club 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 - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 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. Page 4 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BROMLEY CROSS FOOTBALL CLUB** ## **Independent examiner's report to the trustees of Bromley Cross Football Club ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** 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: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. A J Syddall M.A., F.C.A. P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ 25 March 2026 Page 5 ## **BROMLEY CROSS FOOTBALL CLUB** ## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2025** |**2025**
**Unrestricted**
**fund**
Notes
**£**
**INCOME FROM**
**Charitable activities**
3
Football club
**34,030**
**EXPENDITURE ON**
**Charitable activities**
Football club
**29,635**
Independent examination fees
**400**
Other
**850**
**Total**
**30,885**
**NET INCOME/(EXPENDITURE)**
**3,145**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**49,652**
**TOTAL FUNDS CARRIED FORWARD**
**52,797**|2024
Total
funds
£
20,067
20,684
356
294
21,334
(1,267)
50,919
49,652| |---|---| The notes form part of these financial statements Page 6 ## **BROMLEY CROSS FOOTBALL CLUB (REGISTERED NUMBER: 07577919)** ## **BALANCE SHEET 30 JUNE 2025** |**2025**
**Unrestricted**
**fund**
Notes
**£**
**FIXED ASSETS**
Tangible assets
7
**73**
**CURRENT ASSETS**
Debtors
8
**-**
Cash at bank
**60,089**
**60,089**
**CREDITORS**
Amounts falling due within one year
9
**(7,365)**
**NET CURRENT ASSETS**
**52,724**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**52,797**
**NET ASSETS**
**52,797**
**FUNDS**
10
Unrestricted funds
**52,797**
**TOTAL FUNDS**
**52,797**|2024
Total
funds
£
183
1,000
55,772
56,772
(7,303)
49,469
49,652
49,652
49,652
49,652| |---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006. ## The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements continued... Page 7 ## **BROMLEY CROSS FOOTBALL CLUB (REGISTERED NUMBER: 07577919)** ## **BALANCE SHEET - continued 30 JUNE 2025** 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 25 March 2026 and were signed on its behalf by: D Norris - Trustee The notes form part of these financial statements Page 8 **BROMLEY CROSS FOOTBALL CLUB** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025** ## **1. COMPANY INFORMATION** Bromley Cross Football Club is a charitable company established under a trust deed. The registered office is Grafton House, 81 Chorley Old Road, Bolton, BL1 3AJ. The presentation currency of the financial statements is the Pound Sterling (£). ## **2. 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. ## **INCOME** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **EXPENDITURE** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **GOING CONCERN** At the time of approving the accounts, 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 accounts. ## **TANGIBLE FIXED ASSETS** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Equipment - 33% on cost ## **TAXATION** The charity is exempt from corporation tax on its charitable activities. ## **Cash and cash equivalents** Cash and cash equivalents include cash in hand and deposits held at call on banks. ## **FUND ACCOUNTING** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds 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. ## **FINANCIAL INSTRUMENTS** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. continued... Page 9 **BROMLEY CROSS FOOTBALL CLUB** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025** ## **2. ACCOUNTING POLICIES - continued** ## **FINANCIAL INSTRUMENTS** Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## **Basic financial assets** Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## **Basic financial liabilities** Basic financial liabilities, including creditors are initially recognised at transaction price. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## **3. INCOME FROM CHARITABLE ACTIVITIES** |||**2025**|2024| |---|---|---|---| ||Activity|**£**|£| |Subscriptions|Football club|**34,030**|20,067| ## **4. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): ||**2025**|2024| |---|---|---| ||**£**|£| |Independent examination fee|**400**|356| |Depreciation - owned assets|**110**|110| ## **5. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024. ## **TRUSTEES' EXPENSES** There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024. continued... Page 10 **BROMLEY CROSS FOOTBALL CLUB** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025** ## **6. STAFF COSTS** There were no employees during either the current or the preceding year. ## **7. TANGIBLE FIXED ASSETS** |**7.**|**TANGIBLE FIXED ASSETS**||||| |---|---|---|---|---|---| ||||||Equipment| ||||||£| ||**COST**||||| ||At 1 July 2024 and 30 June 2025||||**11,491**| ||**DEPRECIATION**||||| ||At 1 July 2024||||**11,308**| ||Charge for year||||**110**| ||At 30 June 2025||||**11,418**| ||**NET BOOK VALUE**||||| ||At 30 June 2025||||**73**| ||At 30 June 2024||||183| |**8.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| ||||**2025**||2024| ||||**£**||£| ||Prepayments and accrued income|||**-**|1,000| |**9.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||| ||||**2025**||2024| ||||**£**||£| ||Other creditors||**6,495**||6,075| ||Accruals and deferred income||**870**||1,228| ||||**7,365**||7,303| |**10.**|**MOVEMENT IN FUNDS**||||| ||||Net||| ||||movement||At| |||At 1.7.24|in funds||30.6.25| |||£|£||£| ||**Unrestricted funds**||||| ||General fund|**49,652**|**3,145**||**52,797**| ||**TOTAL FUNDS**|**49,652**|**3,145**||**52,797**| continued... Page 11 **BROMLEY CROSS FOOTBALL CLUB** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025** ## **10. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|**34,030**|**(30,885)**|**3,145**| |**TOTAL FUNDS**|**34,030**|**(30,885)**|**3,145**| ## **Comparatives for movement in funds** ||Net|| |---|---|---| ||movement|At| |At 1.7.23|in funds|30.6.24| |£|£|£| |**Unrestricted funds**||| |General fund
50,919|(1,267)|49,652| |**TOTAL FUNDS**
50,919|(1,267)|49,652| |Comparative net movement in funds, included in the above are as follows:||| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |**Unrestricted funds**||| |General fund
20,067|(21,334)|(1,267)| |**TOTAL FUNDS**
20,067|(21,334)|(1,267)| A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1.7.23|in funds|30.6.25| ||£|£|£| |**Unrestricted funds**|||| |General fund|50,919|1,878|52,797| |**TOTAL FUNDS**|50,919|1,878|52,797| continued... Page 12 **BROMLEY CROSS FOOTBALL CLUB** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025** ## **10. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|54,097|(52,219)|1,878| |**TOTAL FUNDS**|54,097|(52,219)|1,878| ## **11. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 June 2025. ## **12. LIABILITY OF MEMBERS** Every member of the company undertakes to contribute to the assets of the company, in the event of the same being wound up while he is a member, or within one year after he ceased to be a member, for payment of the debts and liabilities of the company contracted before he ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves such amount as may be required not exceeding ten pound. ## **13. CHARITABLE COMPANY STATUS** The company is incorporated as a company limited by guarantee and not having a share capital. It is registered as a charity and is exempt from taxation. Page 13