Charity registfation numbei 1147354 SWALWELL JUNIORS FOOT&4LL CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL sfATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 SWAiWELLJUNIORS FOOTBALL CLUB LEGAL AND ADMINisfRATIVE INFORMATION Trustees D Kerr K Findlay C Findlay D Ostle A Seward C Forster A Buchanan IAppointed l October 20251 IAppointed l October 20251 (Appointed l October 20251 Charlty number 1147354 Independent examiner TCGroup 12 Bessemer Court Hownsgill Industrial Park Knitsley Lane Consett Co Durham DH8 7BL SWALWELL JUNIORS FOOTBALLCLUB CONTENTS Page Trustees, report Independent examiner's report Statement of financial activlties Balance sheet Notes to the financial ststements 7-13 SWALWELi JUNIORS FOOTBALL CLUB TRusfEES' REPORT FOR THE YEAR ENDED 30JUIIE2025 The Tru5tee5 present their annual report and financial statements for the year ended 30 June 2025. Objecdves and artlvltles The Charlty objects are to provide a family friendly and safe environment offering football trdining for various ages from 3 upward5. Swalwell Juniors FC focus on nurturing the physical, social, and person31 development of young football players while providing a fun, inclusive environment where they can grow both a5 athlete5 and individuals. The club strives to provide VOLbng children with opportunities to develop in the sport, f05tering teamwork, and promoting physical activity. The prlmary objectives of the club are to provlde young children and adolescents (generally from ages 5 to 18) with the opportunity to achieve the following-" Football Skill Development Improve and maintain a healthy level of physical fitness Personal grovrth and discipline Opportunities for social interaction Creating a pathway for talent In order to achieve these objectives. the football club has committed to deliver a range of regular and rouline aoivities as follows=_ Training Sessions Affiliation with the local Football Association forthe provision of League and Cup activities. Friendly matche5 and tournaments Coaching and mentorship Club events and social activities Fltness and conditioning programs Referee and officiating training Parent and volunteer engagement Public benefit The Trustees have paid due regard to guidance issued by the Charity Commission in declding what activities the Charity should undertake. Athlevements and perfwmance Signlficont ocuviries ond ochievements against objectives Review of the activtties and future developments Our facilities are primarily allocated for use by the members of the charity for Erassroots football activities, however, Durham FA, Tyne and Wear Fire Service, Gateshead Council and local schoo15 use the facilitEs periodically throughout the year for football related activitie5, football matches and tournaments. The club facIl￿e5 are used for non.football relateil activities by various local groups and affiliated establishments including the Red Kite running club, local drone flying clubs, a local fishing Club and fitness clubs using the club's fitness suite. Use of the facilities is recovering following the downturn experienced during and shortly after the pandemic. All monies raised by whatever mean go back into the Club to support the continued success of the charity. Trustees are unpaid and continue to work with the club members, an(1 various othèr Intereswl thir(I parhes to maintain and improve the facilities and playing surfaces to ensure the members, their supporting family members and the public have the best experlence whilst involved in or visifjng the club. Flnancial re¥iew SWALWELLJUNIORS FOOTBALL CLUB TRUSfEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30JUNE2025 Reserves policy It is the policy of the Charf(y that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The Trustees consider that reserve5 at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charit￿5 current activlties while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. M¢7jor rlsks The Trustees have assessed the major ris￿ to which the Charity is exposed, and are satislied that 5VStems are in place to M￿gate exposure to the major risks. Struclure. governance and management Recrultment and appointment of Trustees The trustees continually audit the available skills of the board and look to acquire new trusteeswith different ski115 and experience whlch can 3551st in the growth of the organlsation. Recruriment is by approach and word of mouth. Risk management The trustees and management have carried out an asse55ment of the major risks facing thè charitv. Organisational Structure The charity has a managementcommittee of up to 5 member5 who meet on a regular basis. The Trustees who served during the year and up to the date of signature of the financlal statements were: K Christie IResigned l Octobèr 20251 M Howie (Resigned i October 20251 D Kerr K Findlay C Findlay D Ostle A Seward C Forster A Buchanan IAppointed l October 20251 (Appointed l October 20251 IAppointed l October 20251 Recruitment ond oppointment of trustees None of the Trustees has any beneficial interest In the company. All of the Trustees are member5 of the company and guarantee to tontribute £1 in the event of a windins up. 5WAIWEIL JUNIORS FOOTBAiL CWB TRusfEES' REPORT (CONTINUED) FOR THE YEAR ENDED30JUNE2025 The Trustees, repo was approved by the Board ofTw5tees. D Kerr Chalr 19 March 2026 SWALWELL JUNIORS FOOTBALL CWB INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SWALWELL JUNIORS FOOTBALL CWB I report to the Trustees on my examin*ion of the financial statements of Swalwell Junlors Footbal Club (the Charity) for the year ended 30 June 2025. Responsibilitie5 and basis of report As the Trustees of the Charity you are responsible for the preparation of the financlal ststements in accordance wlth the requirement5 of the Charitie5 Act 2011 (the 2011 Act). I report in respect of my examination of the Charity's financial statements carried out under settion 145 of the 2011 Art. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llb} of the 2011 Act. Independent examlner's statsment I have completed my examination. I confim) that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- accounting records were not kept in respect of the Charlty as required by section 130 Df the 2011Att; or the financial statements do not actord with those records- or the financial statements do not comply with the applicable requirements concerning the fomi and content of account5 Set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirementthat 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 wh￿h attention should be drawn in this ￿ port in order to enable 3 proper understanding of the flnancial ststements to be reached. TC Group 12 Bessemer Court Hownsgill Industrlal Park Knitsley Lane Consett Co Durham DH8 7BL Dated: 19 March 2026 SWALWELLJUNIORS FOOTBALL CLUB srATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30JUNE202S Unrestrlcted Endowment lund5 funds 2025 2025 Totsl Unrestrlcted Endowment nds funds 20Z4 2024 Totsl 2025 2024 Notes Income from: Donations and le8acies Charltable activitie5 675 48.108 675 10.668 48,845 10,668 48,845 48.108 Total Income 48,783 48,783 59.513 59,513 Expenditure on: Raising funds Charitable activities 11,720 11,720 56.419 11,720 11,720 44,813 56,419 44.813 Totsl expendi￿re 56,419 11,720 68,139 44,813 11,720 56533 Net Incomellexpenditurel 17,6361 111,720} 119,3561 14,700 111,7201 2,980 Transfers between funds 11,720 {11.7201 11,720 111.7201 Net movement In funds 4,084 123,4401 119.3561 26,420 123.4401 2,980 Re¢onciliatlon of funds: Fund balances * l July 2024 180,010 252,006 432,016 153,590 275.446 429,036 Fund balances at 30 June 2025 184,094 228,566 412.660 180,010 252,006 432,016 The statement of financial activib.es includes all Bains and losses reco6nised in the year. All Income and expenditure derive from continuing activities. SWALWELL JUNIORS FOOTBALL CLUB BALA14CE SHEEr AS AT30JUNE2025 2025 2024 Notes Flxed assets Tangible assets 433,640 445,360 Current assets Debtors Cash at bank and in hand 24,176 7,883 37,356 5,953 32,059 43,309 Credltors: amounts falllng due wlthln one year 14,1721 17.7861 Net current assets 27,887 35,523 Total assets less current liabilities 461,527 480.883 Credltws: amounts fallln8 due after more than one year io 148,8671 148,8671 Net a55ets excludin8 pension liability 412,660 432.016 Net assets 412,660 432.016 The funds of the Chailty Endowment funds Unre5tritted funds li 228,566 184,094 252,006 180,010 412,660 432,016 The financial statemertts We￿ approved by thè Trustees on 19 March 2026 DKerr Chalr SWALWELL JUNIORS FOOTBALL CWB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED30JUNE2025 A¢￿￿ting polldes Charlty Informatfon The club is a public benefit entity and a ￿gIStered tharity in England and Wales and is unincorporated. The address of the principle office is Derwenthaugh Park, Spa Well Road, Blaydon-on-Tyne, NE216JA. 1.1 Accountlng conventlon The financial ststements have been prepared in accordance with the Charity's governing docurnent, the Charities Act 2011 and "Accounting and Reporbng by Charifjes- Statement of Recommended Practi applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191" The Charity is a Public Benefit Entity as defined by FRS 102. The Charty h35 taken advantage of the provlslons in the SORP for charltles applylng FRS 102 Up(late Bulletfjn I not to P￿pare a Statemeni of Cash Flows. The financial ststements a￿ prepared in sterlSng, whlch bs the functional currency of the Charity. Monetsry amounts in these linancial ststemènts are rounded to the nearèst £. The financial statements have been p￿pa￿d under the historical cost convention, Imodffied to indude the revaluation of freehold propertie5 and to include investment properties and certain financial instruments at fair valuel. The principal accounting polities adopted are set out below. 12 Golng concern At the time of appmving the financial statements, the Trustees have a reasonable expectstion that the Charty has adequate resource5 to continue in operational existence for the foreseeable future. Thus the Trustees Continue to adopt the going concern basls of accounting in preparing the financial statements. 1.3 Charitable lund5 Unrestricted funds 8re available for use at the discretion of the Trustees in furtherance of their charitable objectives. Restrlcted 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. Endowment funds are subject to specffic cond￿On5 by donors that the capital mum be malntslned bythe Charity. 1.4 Income Income Is recognised when the Charity is legally entitled to rt after any performance condtlions have been met, the amounts can be measured reliably. and it is probable that income will be received. SWALWELL JUNIORS FOOTBALL CLUB NOTES TO THE FINANaAL sfATEMENTS ICONTINUEOI FOR THE YEAR ENDED 30JUNE2025 Accounllng pollcies ICon11nuedl Cash donations are recogni5ed on receipt. Other donations are recognised once the Charlty has been notified of the donation, unless performance condition5 require deferral of the amount. Income tax recoverable in relation io donations ￿ceiVed under Gift Aid or deeds of covenant 15 recognised at the time of the donation. Legacies are recognised on re￿Ipt or otherwise if the Charity has been notified of an Impènding distribution, the amount is known, and recelpt is experted. If the amount Is not known, the legacy 6 treated as a contingent asset. 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic bffieth"t to a third party. it is probable that a transfer of economic benefits will be ￿qUired in settlement, andthe amount of the obligation Can be measured reliabty. Expendlture is classified by artivity. The costs of each activity are made up of the total of dir￿1 Costs and shared costs. including support Costs Involved in undertaking each activity. Direct Costs attrIbUta￿e to a single athivity are allocated directly to that activity. Shared costs which contribute to rn0￿ than one activity nd support costs whith are not attributable to a sSnBle activity are apportioned between those actTriities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Tanglble fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciatlon and any Impalrment losses. Depreciation is recognised so as to write off the Cost or valuation of assets le55 their residual values over their useful lives on the following ba5es'. Freehold land and buildings Equipment 2% straight line 20% straight line The galn or I￿$ arising on the disposal of an asset Is determined as the difference between the sale proceeds and the carrying value of the asset, and Is recognlsed In the ststement of financial artivitres. 1.7 Impairment ol fixed assets At each reporting end date, the Charity review5 the carrying amounts of its tangible asset5 to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the im￿lrMent loss lif any). 1.8 Cash and ￿sh equivalents Cash and cash equivalenls Include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowin85 in current liabilities. SWALWELi JUNIORS FOOTBALL CWB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30JUAIE2025 A¢countin8 policies IC(rfnuedl 1.9 Flnancial in5trument5 The Charity has elected to apply the provision5 of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised In the Charity's balance sheet when the Charty becomes parry to the contractual provisions of the instrument. Financial asset5 and liabilitres are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to Set off the fecognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneouslv. Bqslcflnanclol 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 linancSng transaction, where the transacrion is measured at the p￿sent value of the future ￿CeiptS discounted at a market rate of interest. Financial assets clasSrf￿d as receivable within one year are not amorbsed. B(vsicfinttn¢iulliobilities Basic financial liabilities, including creditors and bank loans are iniknally recognised at transaction price unless the arrangement constitutes a tinancing transartion. where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Flnanclal liabiliiies classiffed as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinay course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due wf(hin one year or less. If not, they are presented as n0￿Current liabilities. Trade creditors are recognised inthally at transaction price and subsequently measured at amort(sed cost uslng the effective Interest method. Derecognltlon olfinanclolllabllltles Financial Ioabilities are derecognised when the Charltvs contractual obliBations explre or are dlscharged or cancelled. 1.10 Employee beneflts The cost of any unused hollday 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 orto provide termination benefits. SWALWELLJUNIORS FOOTBALL CWB NOTES TO THE FINANCIAL sfATEMENTS {CONTINUEDI FOR THE YEAR ENDED 30JUNE2025 Net mc•vement In funds 2025 2024 The net movement in funds is stated after chargingllcredltin81'. Depreclation of owned tangible fixed assets 11.720 11,720 Trustees None of the Trustees lor any persons connected with them) ￿ceiVed any remunerdtion or benefi'ts from the Charity during the year. Employees 2025 Number 2024 Number Total There were no employees whose annual remuneration was more than £60.000. Taxatlon The charity is exempt from taxation on its activrties because all its income is applied for charitsble purposes. 10- SWALWELL JUNIORS FOOTBALL CWB NOTES TO THE FINANaAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED30JUNE2025 Tangible fixed assets Fieehdd land and bulldin¢$ EqWI￿ent Cost At l July 2024 586.0¢)0 9,400 595,400 At 30 June 2025 586,000 9,400 595,400 Depreclatlon and Impalrment At I july 2024 Depre¢iation charged in the year 140,640 11,720 9,400 150,040 11,720 At 30 June 2025 152,360 9,400 161,760 Carrylng amount At 30 June 2025 433,640 433,640 At 30 June 2024 445,360 445,360 Debtors 2025 2024 Amounts falllng due within one year. Other debtors 24,176 37,356 Leans and overdrafts 2025 2024 Bank loans 48,867 48,867 Payable after one year 48,867 48.867 The long-term loans are not secured. 11 SWALWELL JUNIORS FOOTBALL CLUB NOTES TOTHE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED30JUNE2025 editors: amounts falling due within one year 2025 2024 Other creditors Accruals and deferred income 5,530 2,256 1.272 4.172 7,786 IQ Credltors: amounts falllng due after more ihan one year 2025 2024 Notes Bank loans 48,867 48,867 11 Endowment fvnds Endowment funds represent assets which must be held permanently by the Charity. Income arising onthe endowment funds can be used in accordance with the objects of the Charity and is included as unrestricted income. Any capital gains or losses arising on the assets form part of the fund. At l July 2024 Resources expended Transfers At 30 June 2025 Permanent endowments 252,006 111,7201 111.7201 228,566 Previous year: At l July 2023 Resources expended Transfers At 30June 2024 Permanent ehdowments 275,446 {11,7201 111,7201 252,006 12- SWALWELL JUNIORS FOOTBALL CWB NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30JUNE 2025 Unrestricted funds The unrestrlcted funds of the charity comprise the unexpended balances of donations and grants whlch are not subject to specifi'c conditions by donors and grantors as to how they may be use(l. These include designated funds which have been set aside out of unrestricted fund5 by the tru5tee5 for specific purposes. At l July 2024 In¢omSng resources Resources expended Transfers At 30 June 2025 General funds 180,010 48,783 156,4191 11,720 184,094 Prevlous year: At l July 2023 Incornin8 resources Resources empended Transfers AI 30 June 2024 General fund5 153,590 59,513 144,8131 11.720 180,010 13 Relatsd party transactions sWa￿ell Juniors Football Club operates a loan account with Swalwell Junior5 CIC, a community interest company whlch runs In tandem with Swalwell Junlors Football CILsb and whose directors are also trust￿5 of Swalwell Juniots Football Club. At the end of the finarbcial year there is a balance of £24,17612024.. £37,356> owed to Swalwell Junio Football Club. No interest ha5 been char8ed by Swalwell Junior5 Football Club on this balance.