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2024-05-31-accounts

Woking Cougars Football Club

Trustees’ Report and Accounts For the year ended 31 May 2024 Charity number: 1143056

Woking Cougars Football Club

Contents

Item Page
Trustees’ Annual Report 1-4
Independent Examiner’s report 5
Statement of financial position 6
Income/Expenditure report 7
Notes to the financial statements 8-10

Woking Cougars Football Club

Trustees’ Annual Report

For the year ended 31 May 2024

Legal and Administrative details

General information

Woking Cougars FC (WCFC) is an unincorporated association which promotes community participation in healthy recreation by providing or assisting in the provision of facilities for playing football.

The club has a current membership of approximately 550 footballers ranging from Age 4 all the way through to 17.

There are approximately 130 coaching staff. In terms of qualifications, WCFC have the following setup:

Registered office

Woking Cougars FC, PO Box 1634, Woking, Surrey, GU20 5GB.

Contact

Dan Cefai, Club Secretary. Woking Cougars FC, PO Box 1634, Woking, Surrey, GU20 5BG.

Trustees

The committee of Woking Cougars Football Club (“the charity”) are its trustees for the purposes of charity law and throughout this report are collectively referred to as the trustees. As set out in the constitution the trustees are elected by the Membership attending the Annual General Meeting, to serve for a period of one year.

Chairman: Dan Cefai, re-elected June 2024 Secretary: Danusia Jolliffe, resigned June 2024 Andy Simpson, elected June 2024 Treasurer: Ellie Mills, resigned June 2024 James Adcock, elected June 2024 2[nd] Treasurer: Ellie Mills, elected June 2024

The club is managed by a volunteer management committee whose members are currently as follows:

Club Chairman: Dan Cefai Club Secretary: Andy Simpson Club Treasurer: James Adcock Club Development Officer: Dan Oswin Club Welfare Officer: Amanda Chapman Fixture Secretary: Alice Oswin IT Coordinator: Christian Beck Membership Secretary: Rob Smith

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Woking Cougars Football Club

Trustees’ Annual Report continued…

For the year ended 31 May 2024

The Management Committee seek to meet up to 6 times a year to administer the charity. Membership of the charity is open to all individuals.

Independent examiner

Philip Somjen

Bankers

Barclays Bank

Related parties

There are no related parties.

Overview of Activities

The objectives of the charity have been pursued through a range of activities. These include:

  1. Coaching boys and girls in football skills and team play

  2. Organising training and match facilities for all team players

  3. Organising football matches for all team players

  4. Organising/holding social events for all team players, their siblings and parents/guardians

Funding for these activities comes from Members and sponsors.

The following represents the financial statements for the club for the twelve months to 31 May 2024. The committee consider the financial statements to be a true and fair view of the statement of financial affairs for the club for that period, and they have been subject to an independent review by Philip Somjen (CIMA).

In 2023/24 the club made net income of £8,922 (2022/23: £5,085)

Activities for the year

The club continued to successfully grow its membership base for the year with nearly 500 children now registered aged 4-17. There were 34 teams registered with local Surrey county football leagues at the start of the 2023-24 season for U7-U17. These teams are managed and coached by 88 qualified coaches who all maintain a valid Enhanced DBS and the Safeguarding Children in Football certificate as a minimum. Every team has a coach that holds the Introduction to Coaching Football / FA Level 1 qualification as a minimum along with the Introduction to First Aid in Football certificate. Whilst the year on year growth is a great achievement, it is noted the club is approaching capacity on training space and will need to take on new locations to accommodate further growth in the future.

The Club Committee and Management team continue to focus on delivery of the core off-field objectives we set out four years ago to try and make this the best youth football club in Surrey for the benefit of the local children participating in grassroots football. The club continues to improve its visibility through its new website and various social media channels with the latter gaining excellent traction with members and nonmembers alike.

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Woking Cougars Football Club

Trustees’ Annual Report continued…

For the year ended 31 May 2024

The Club management platform, SportMember, has undergone various improvements by the developer making it more user friendly and efficient for the club.

The Club continues to provide all weather pitches for all its members to train on each week.

Club sponsorship and funding is in place with another year to run on all current sponsorship agreements as we look to engage to extend these for the long term with the amazing partners of the Club.

The club continues to provide its members and coaches with official Nike kit and training wear via the Club Shop managed by Kitlocker UK as official kit supplier. The club has also procured new commercial arrangements with suppliers of other football equipment through the new kit and equipment manager, with a focus on quality and price to ensure best value for the club.

The club continued its partnership with The Coaching Manual and TopTekkers on the coach support side to ensure all our volunteer coaches have access to premium training and coach education content to ensure a professional training environment and high-quality training sessions can be delivered to help the development and engagement of the children.

The Committees plan for the next 12-months is to continue implementing and improving the Club environment and member experience on and off the pitch, as well as to successfully integrate all new coaches and club staff into their respective roles to ensure a diversified and enthusiastic Club management structure and a fair and inclusive representation for all.

Reserves Policy

The Trustees feel it prudent and proper to maintain the charity’s reserves at a level sufficient to cover the ongoing costs to run the Football Club, which include pitch hire, training facility hire and provision of training equipment as and when required. We do consider it prudent to maintain a cash balance to cover increasing running costs as the Club’s expenditure is not fixed, varying in line with the income received for match attendance and annual registration. This reserve is reviewed regularly by the club committee.

Risk Management

The major risks, to which the charity is exposed, as identified by the Trustees, have been reviewed. Personnel turnover risks are minimised by implementing a re-organisation of the club and encouraging new Members onto the Management Committee, and by recruiting and training assistants to the team coaches and managers. Expenditure risks are minimised by the implementation of procedures and controls for authorisation for all transactions and projects, dual signatures are required to debit any monies from the Club’s accounts and the Treasurer does not have a signature for the bank account. Income risks are minimised by:

  1. Maintenance of a cash ladder to assess costs for the coming year and establish a suitable level for Club Registration and Match Fees.

2. Pursuing new sponsors and Members actively.

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Woking Cougars Football Club

Trustees’ Annual Report continued…

For the year ended 31 May 2024

Public Benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities.

Trustees’ Responsibilities

Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that year. In preparing those financial statements, the Trustees are required to:

The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

…………………………………….

Dan Cefai Chairman

Date: 26/03/2025

For and on behalf of the Committee

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Woking Cougars Football Club

Independent Examiner’s report

For the year ended 31 May 2024

Independent examiner’s report to the trustees of Woking Cougars Football Club

I report on the accounts of Woking Cougars Football Club for the year ended 31 May 2024, which are set out on pages 6 to 9.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. An examination also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

  1. Which gives me reasonable cause to believe that in any material aspect the requirements:

  2. to keep accounting records in accordance with the section 130 of the 2011 Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

  1. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Philip Somjen Independent Examiner

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Woking Cougars Football Club

Statement of financial position As at 31 May 2024

Non-current assets
Current assets
Cash at bank & in hand
Current liabilities
Net current assets
Net assets
Equity
Retained earnings
Current year income/(expenditure)
2024
£
-
58,938
-
58,938
58,938
50,016
8,922
58,938
2023
£
-
50,016
-
50,016
50,016
44,931
5,085
50,016

The accounts on pages 6 to 9 were approved by the trustees and signed on their behalf by:

………………………………….. James Adcock Treasurer (Trustee)

Date: 26/03/2025

The accompanying notes form an integral part of this statement of financial position.

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Woking Cougars Football Club

Income and expenditure For the year ended 31 May 2024

Income
Club membership
Gift aid (on Club membership)
Match fees
Club sponsorship
Donations
Fundraising
Bank interest
Additional club activities
Expenses
Training facilities
Pitch fees
Club presentation
Other costs
Income/(Expenditure)
2024
£
68,493
-
20,401
24,000
50
305
754
1,143
115,146
50,545
21,666
8,233
25,780
106,224
8,922
2023
£
67,655
-
18,673
-
-
449
93
-
86,870
41,268
14,984
6,687
18,846
81,785
5,085

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Woking Cougars Football Club

Notes to the financial statements For the year ended 31 May 2024

1. Accounting policies

Basis of accounting

The accounts have been prepared on a receipts and payments basis.

Incoming resources

Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty.

Resources expended

All costs incurred are direct costs and have been allocated directly to the charity’s activities.

Tangible fixed assets and depreciation

The Trustees consider it prudent to immediately write off all costs associated with equipment, kit and other supplies. Hence, the accounts do not recognise any fixed assets.

Stock

Stock is included at the lower of cost and net realisable value.

Fund Accounting

General funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity. Designated funds represent unrestricted funds, which the Trustees have set aside for a specific purpose. Restricted funds are funds subject to specific restriction imposed by donors.

2. Trustees

The Trustees did not receive any remuneration through the year. Expenses were paid to Trustees where costs were incurred directly on behalf of the charity. All expense claims have to be duly submitted to the committee for approval with relevant receipts and a completed claim form.

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Woking Cougars Football Club

Notes to the financial statements continued…

For the year ended 31 May 2024

3. Sponsorship and Other costs

Sponsorship
Kits
Equipment
Club welfare and training
League registrations
Professional coaching
Fines
Insurance
General expenses
Other year costs
Other costs
2024
£
24,000
6,235
10,906
1,625
3,311
1,000
624
-
1,743
336
25,780
2023
£
-
3,180
4,847
2,253
2,049
4,625
123
728
963
78
18,846

The charity employs no staff, other than professional coaches on a freelance basis; all the charity’s costs are direct costs. As a result of this, no support costs have been identified.

In the year 2023-2024 the club agreed a 2-year sponsorship deal of £20,000 with a main sponsor. In addition, further sponsorship of £4,000 was received from two other parties. These funds were used towards the cost of the club kit and training tops.

4. Training facilities and Pitch hire

The cost of both training facilities and pitch hire continues to increase due to both annual inflation in prices alongside the additional requirement of more pitches due to increased member size. A decision was taken at the start of the season to freeze both registrations at £150 (annually and per member with 10% discount on any additional member) and match subs at £4 for each player per match. The club carries out a regular review of financial reserves to assess any potential increases required.

5. Club presentation

In 2024, the Club held the annual Club Presentation Day. The Trustees recognise any gross income and expenditure in the annual accounts to reflect the nature of the payment and receipts made. The cost in the year includes the cost of trophies of £5k (2022-23: £6k) along with the cost of venue hire of £1k (2022-23: £0.8k).

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Woking Cougars Football Club

Notes to the financial statements continued…

For the year ended 31 May 2024

6. Cash at bank

During the financial year 2023 to 2024 an interest-bearing savings account was used to hold a significant part of the bank balance, and during the period £754 (2022-23: £93) was earned in interest.

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