COMPANY REGISTRATION NUMBER 08339379
REGISTERED CHARITY NUMBER 1150677
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NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
FINANCIAL STATEMENTS
31ST MAY 2024
BELL TINDLE WILLIAMSON LLP
Chartered Accountants
and Registered Auditors
The Old Post Office
63 Saville Street
North Shields
Tyne & Wear
NE30 1AY

NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
FOR THE YEAR ENDED 31ST MAY 2024
CONTENTS
Report of the Trustees
Independent Examiner's Report to the Trustees
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
Page
1-8
9
10
11
12-19
The following pages do not form part of the financial statements
Detailed Analysis of Income and Expenditure
Detailed Analysis of Team Accounts
20 - 21
22-23

Page 1
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MAY 2024
The trustees are pleased to present their annual directors' report together with the financial statements of the charity for
the year ending 31st May 2024 which are also prepared to meet the requirements for a directors' report and financial
statements for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles
of Association, and the charities Statement of Recommended Practice (applicable to charities preparing their financial
statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland; FRS 102)
issued in October 2019.
Our Purposes and Activities
Purpose
The objects of the charity are to promote community participation in healthy recreation by providing facilities for the
playing of Association football and other sports capable of improving health.
Additionally, the charity aims to advance the education of young people in North Shields and the surrounding area by
providing opportunities and facilities for playing Association football and other sports. This helps develop their
physical, mental, and spiritual capacities, enabling them to grow to full maturity as individuals and members of society,
thereby improving their conditions of life.
Ensuring Our Work Delivers Our Aims
We review our aims, objectives and activities each year. This review looks at what we have achieved and the outcomes
of our work in the previous 12 months. The review looks at the success of each key activity and the benefits that they
have brought to those groups of people we are set up to help.
The review also helps us to ensure that
our aims, objectives and activities have remained focused on our stated
purposes. We have referred to guidance contained in the Charity's Commission's general guidance on public benefit
when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how
planned activities will contribute to the aims and objectives they have set.
The Focus of our Work
The main objectives continue to be the promotion of healthy recreation through Association football achieved via
community participation and the provision of facilities for children and young people. Particular attention is focused on
youth activities allowing children and young people to develop their physical ability as well as providing a place for
them to socialise and form friendships. The strategies used to meet these objectives include:
• Coaching boys and girls football teams for a wide range of ages.
• Organising youth football events, including regular training sessions, football tournaments and trips away.
• Educating children and young people about football skills and the rules of the game to help them develop.
• Holding family fun days to raise the profile of the charity.
• Hosting presentation nights and other fundraising events.
• Running soccer skills sessions and Wildcat girls sessions to improve the skills of young people not allocated to a
team within North Shields Juniors AFC.

Page 2
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MAY 2024
The Focus of our Work (continued)
The addition of Squad Girls which is specifically aimed at girls aged 12-14. Squad Girls' Football is designed to
help develop skills and build confidence, whilst encouraging girls to play their way, for people not allocated to a
team within North Shields Juniors AFC.
Delivering coaching sessions for an inclusion hub for special educational needs or alternative needs.
How Our Activities Deliver Public Benefit
Our main activities and who we try to help are described below.
Who Used and Benefitted from Our Services?
Children and young people from North Shields and the surrounding area have primarily benefitted from our charity.
Training takes place regularly throughout the week and matches take place at weekends during the football season. This
allows the children and young people to remain healthy and active, gives them the opportunity to socialise and be part of
a team and assists in their development of football skills and understanding of the game's rules.
The children who attend John Spence Community High School, from whom we lease the facilities, also benefit from the
Charities investment.
The wider community can also hire the facilities for private football matches when available, extending the use of the
facilities to adults and other young people not associated with the football club.
For more information about the services offered by the charity, please follow the charity on Facebook, X or visit our
website.
Achievements and Performance
As the charity reflects on the financial year ended 31st May 2024, the charity is pleased with the growth in the number
of children and young people whom we provide a safe and secure environment for to allow them to socialise and
exercise.
Training for the season 23/24 began in July with all children pleased to be back playing football.
Several soccer camps were delivered throughout the season by Newcastle Elite Academy on behalf of the charity.
Throughout the season, the teams forming part of the Club were very successful, with many winning leagues and cups.
The volunteer coaches, who run the teams, are instrumental in achieving this success.
The popular Soccer Skills development program, delivered on Saturday mornings, allows children from many age
on a Friday evening for girls only with the delivery of our Wildcats and Squad Girls session. We have also introduced
an Inclusion Hub which takes place on a Thursday evening. The Hubs are weekly turn up and play recreational sessions
designed to develop confidence and new friends in a positive and welcoming environment, delivering safe and quality
football to SEN children that may not have had the chance to play before.

Page 3
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MAX 2024
Achievements and Performance (continued)
The charity continues to support other local charities throughout the year, including the RNLI Cullercoats Lifeboat
Station & YMCA Homeless Charity.
The club
again held a family fun day supported by various local businesses with stands selling merchandise.
Unfortunately, the weather was not the best which had an impact on attendance.
The club held an end-of-season awards ceremony at St James Park to recognize the achievements of all players, with
over 3,000 attendees, including parents and players. The event was further supported by some of our past professional
players, such as Sean Longstaff, who presented awards.
The club continues to promote Women's football showing significant growth within the Woman's game.
The club maintains a strong partnership with John Spence Community High School.
North Shields Juniors AFC remains an affiliated member of Northumberland FA and remains an England Football
Accredited Three Star Club, the highest level achievable for a grassroots football club. The Club continues to have a
Premier League Contract with the Nike organisation.
Financial Review
The charity, with the aid of sound financial management, has generated net funds of £49,453 for the year.
Principal Funding Sources
The main source of funding for the charity comes from donations from the Club teams.
Fundraising activities also take place. Events are organised by the Club and by the individual team managers and monies
raised from these events greatly contribute to the income of the Club.
North Shields Holdings Limited is a company limited by guarantee, incorporated to carry out the trading activities of the
Clubhouse which benefits the teams of North Shields Juniors. Any surplus funds generated are donated to North Shields
Juniors. No donation was received in the current financial year.
Cost Analysis
The main cost for the year was the rent payments made to John Spence Community High School for use of the sports
grounds and pitches.
The cost of safeguarding and coaching qualifications also represent a large part of the Club's expenditure.
The costs of organising tournaments and trips and the costs incurred in ensuring that the Club has up to date playing
equipment are also significant expenses of the charity
Investment Powers and Policy
Under the Memorandum and Articles of Association, the charity has the power to invest how the trustees wish.

Page 4
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MAY 2024
Reserves Policy and Going Concern
The trustees have examined the charity's requirement for reserves in light of the main risks facing North Shields Juniors
AFC. It is the policy of North Shields Juniors AFC to maintain funds at a level, which allows the charity to operate in
the event of unforeseen circumstances.
North Shields Juniors holds general unrestricted funds, designated funds and restricted funds. Unrestricted funds are
held to meet the running costs of the charity. The designated funds are monies held on behalf of each of the teams and
the restricted funds are used in accordance with the donor's requirements.
The trustees review the level of reserves regularly during the financial year and consider that the current level of funds is
sufficient for the charity to continue operating for another financial year.
Plans for Future Periods
The Club continues to grow, currently having 61 junior teams and 2 senior teams. The trustees are reviewing the Club
and looking to improve the coaching facilities and football philosophy. To continue offering a strong and successful
pathway for junior football, we are looking into the opportunity of an additional club North Shields Football Club. The
plan gives us extra facilities for the Club and provides a further pathway into open age football for our older players. We
are also planning to reintroduce our senior Women's team again providing a pathway for girls from Wildcats up to open
age football.
To adapt to the everchanging environment the Club continues to review and update its policies and risk assessments.
Volunteers and Other Thanks
The trustees wish to thank the charity's dedicated volunteers for their hard work and effort over the year, which greatly
contributes to the charity's work.
The Club is also grateful to all managers, coaches, cashiers, parents and team members for organising fundraising events
to generate additional funding for their teams.
We are also indebted to organizations that have awarded grants to the teams we work with to fund new kits and
equiremen way have apor saved kis ally he your people to have new paris vent ach feisup ve hope that the
Reference and Administrative Details
Charity Name:
Charity Registration Number:
Company Registration Number:
North Shields Juniors AFC
1150677
08339379

Page 5
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MAY 2024
Reference and Administrative Details (continued)
Registered Office:
Bankers:
Independent Examiner:
The Old Post Office
63 Saville Street
orth Shield
yne and We
NE30 1AY
Barclays Bank ple
49-51 Northumberland Street
Newcastle upon Tyne
NE1 TAF
E. J. Hartshorne-Ferguson BA FCA
Bell Tindle Williamson LLP
The Old Post Office
63 Saville Street
North Shields
NE30 1AY
Directors and Trustees:
The directors of the charitable company (the charity) are its trustees for the purpose of charity law and throughout this
report and the financial statements are collectively referred to as the trustees.
The trustees who served during the year and who were appointed following the year end, are as follows:
Elected Trustees: D. Scarth
M. Hall
J. J. Brunton
L. J. Coulthard
C. Lowther
The day to day administration and organisation of the charity is the collective responsibility of the trustees. The trustees
are also assisted by the Club secretary.
Structure, Governance and Management
Governing Document
North Shields Juniors AFC is a registered charity (registered number 1150677) and a company limited by guarantee
established under a Memorandum of Association which states the objects and powers of the charitable company. It is
governed under its Articles of Association dated 21st December 2012. In the event of the charitable company being
wound up, the trustees would be required to contribute an amount not exceeding £10.
Appointment of Trustees
The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the
Memorandum and Articles of Association, the number of trustees shall not be less than 3 and not be more than 12
during the year.

Page 6
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MAY 2024
Appointment of Trustees (continued)
Trustees are voted onto the committee at the Annual General Meeting. They can also be co-opted onto the committee
by the Board itself between Annual General Meetings.
Each trustee must retire from office at the conclusion of the next Annual General Meeting following the commencement
of their term in office. Each trustee is then immediately available for re-election but any trustee who has served for 8
consecutive years must take a break from office.
All of the trustees give their time voluntarily and receive no benefits from the charity.
Trustee Selection
Trustees are not actively sought as North Shields Juniors AFC is content with the number of Trustees it has. Should a
potential trustee approach North Shields Juniors AFC or if North Shields Juniors AFC wishes to recruit a trustee onto
the board there are formal procedures in place to ensure a good candidate is selected. There is no specific age group or
experience required to become a trustee but the person must have a clean criminal record and must be willing and able
to demonstrate that they can add to the range of skills present in the current trustees.
Trustee Induction and Training
Any new trustees are likely to be familiar with the practical work of the charity before they join the board but are still
likely to attend a series of short training sessions to fully learn about the charity.
The main documents which set out the operational framework of the charity, including the Memorandum and Articles of
Association are also discussed with any new trustees. They are also briefed on the current financial position of the
charity with the aid of the latest set of financial statements. Finally the current resources, grant funding and other
revenue streams are discussed as well as the future plans and objectives of the charity.
New trustees will also be referred to the Charity Commission's guide "the Essential Trustee".
Organisation
The board of trustees administers the charity. They meet regularly to discuss the needs of the charity and plan any action
to be taken.
Related Parties
No related party transactions took place throughout the financial year that require disclosure.
Pay Policy for Senior Staff
The board of directors, who are the charity's trustees, give their time freely and receive no remuneration. The charity
does not employ any staff and relies heavily on volunteers to run the Club.
Risk Management
The trustees have conducted a review of the major risks to which the charity is exposed.
Particular attention has been focused on non financial risks and in particular health and safety risks and the safety of the
children involved with the football club. Strong internal controls have now been developed to deal with such risks.

Page 7
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MAY 2024
Risk Management (continued)
As part of the risk management process, the trustees have implemented a risk management strategy which comprises:
•
•
•
An annual review of the risks that the charity may face;
Detailed action plans to mitigate those risks identified; and
Implementation procedures designed to minimise any potential impact on the charity should any
A summary of the main risks facing the charity are detailed below:
Operational Risks
Significant attention has been given to risks involving children, young people, and other health and safety concerns.
Controls have been developed to address these risks, and all individuals involved with the Club adhere to strict health
and safety policies. Systems and procedures are in place to ensure high standards of protection.
The Club has an ongoing duty to ensure the game is a safe, positive and enjoyable experience for the hundreds of
children, young people and adults who regularly play, watch, coach, referee and volunteer.
Our approach to safeguards across the charity is driven by a clear three-part strategy:
Implementing preventative safeguarding measures (such as safer recruitment) to create fun, safe football
environments;
• Making the reporting of concerns as easy as possible; and
Ensuring safeguarding, child protection and adult at risk concerns are investigated swiftly and thoroughly
in conjunction with statutory agencies - with demonstrable outcomes.
This ongoing work is all underpinned by our policies, procedures and regulations.
Financial Risks
The charity does not rely on grant funding for day-to-day operations. Instead, it is the donations from parents that allow
the charity to meet all operational costs. Grant funding is only sought for specific items of equipment or for large one-
off expenditure costs.
External Risks
North Shields Juniors AFC has a strong reputation in the local community, and the trustees are committed to
maintaining and enhancing this reputation. The club collaborates closely with schools, other charities, colleges, and the
FA (both locally and nationally) to strengthen this reputation.
Social Media Policy and Risk Management
The club maintains a comprehensive social media policy. The trustees are confident that they have implemented all
necessary measures to mitigate risks impacting North Shields Juniors AFC
The trustees are satisfied that they have taken all the necessary steps to lessen the risks affecting North Shields Juniors
AFC.

Page 8
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MAY 2024
Trustees' Responsibilities in Relation to the Financial Statements
The charity trustees (who are also the directors for the purposes of company law) are responsible for preparing a
trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which 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 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 sound judgments and estimates that are reasonable and prudent;
• State whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements; and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity
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 charity 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 charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the
charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of
financial statements may differ from legislation in other jurisdictions.
Statement of disclosure to our independent examiners
In so far as the trustees are aware at the time of approving our trustees' report:
• there is no relevant information, being information needed by the independent examiner in connection with
preparing their report, of which the company's independent examiner is unaware; and
•
the trustees,
having made enquiries of fellow directors that they ought to have individually taken, have each
taken all the steps that he/she is obliged to take as a director in order to make themselves aware of any relevant
information and to establish that the charity's independent examiner is aware of that information.
Independent Examiner
It will be proposed at the Annual General Meeting that E. J. Hartshorne-Ferguson of Bell Tindle Williamson LLP will
continue in office as the independent examiner for the ensuing year.
This report was
approved by the board of trustces on 25th February 2025 and signed on its behall by:
D. SCARTH
Trustee

Page 9
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
FOR THE YEAR ENDED 31ST MAY 2024
I report on the financial statements of the charity for the year ended 31st May 2024 set out on pages 10 to 19.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the
preparation of the financial statements. 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. The charity's
gross income exceeded f250,000 and I am qualified to undertake the examination by being a qualified member of the
Institute of Chartered Accountants in England and Wales.
Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is eligible
for independent examination, it is my responsibility to:
• examine the financial statements under section 145 of the 2011 Act;
• follow the procedures laid down in the General Directions given by the Charity Commission under section
145(5)(b) of the 2011 Act, and
• state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EAMINER'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 financial
statements presented with those records. It also includes consideration of any unusual items or disclosures in the
financial statements, and the seeking of explanations from you, as Trustees, concerning any such matters. The
procedures undertaken do not provide all of the evidence that would be required in an audit and, consequently, no
opinion is given as to whether the financial statements 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:
• which gives me reasonable cause to believe that, in any material respect, the requirements:
(a) to keep accounting records in accordance with section 386 of the Companies Act 2006, and
b)
to prepare financial statements which accord with the accounting records and comply with the accounting
requirements of section 396 of the Companies Act 2006.
(c)
to prepare financial statements in accordance with the methods and principles of the Statement of Recommended
Practice for accounting and reporting by charities.
have not been met; or
• to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial
statements to be reached.
Bell Tindle Williamson LLP
Chartered Accountants
The Old Post Office
63 Saville Street
North Shields
Tyne & Wear
NE30 lAY
Ellathone
E. J. Hartshorne-Ferguson BA FCA
Independent Examiner
CHARTERED ACCOUNTANTS AND
REGISTERED AUDITORS
25th February 2025

NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31ST MAY 2024
Unrestricted
Restricted
Funds
Funds
2024
Note
INCOME:
Donations and Legacies
Activities for Raising Funds
Investment Income
3
4
5
TOTAL INCOMING RESOURCES
211,638
114,624
1
326,263
211,638
114,624
1
326,263
EXPENDITURE:
Costs of Raising Funds
6
Expenditure on Charitable Activities
TOTAL EXPENDITURE
SURPLUS FOR THE FINANCIAL YEAR
35,928
240,882
276,810
49,453
35,928
240,882
276,810
49,453
RECONCILIATION OF FUNDS:
OPENING FUNDS AT 1ST JUNE 2023
SURPLUS FOR THE FINANCIAL YEAR
CLOSING FUNDS AT 31ST MAY 2024
15
15
430,127
49,453
479,580
430,127
49,453
479,580
The Statement of Financial Activities includes all gains and losses in the year and therefore
a statement of total recognised gains and losses has not been prepared.
All incoming resources and resources expended derive from continuing activities
The notes on pages 12 to 19 form part of these financial statements.
Page 10
2023
186,777
103,217
289,994
33,706
195,745
229,451
60,543
369,584
60,543
430,127

Page 11
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE
BALANCE SHEET AS AT 31ST MAY 2024
Note
2024
10
172,879
11
12
2023
FIXED ASSETS
CURRENT ASSETS
Stock
Debtors
Cash at Bank and in Hand
CREDITORS - AMOUNTS DUE
WITHIN ONE YEAR
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITIES
173,246
13
1,260
55,690
279,448
336,398
29,697
945
55,606
229,882
286,433
29,552
306,701
479,580
256,881
430,127
CAPITAL
Unrestricted Funds - General
Unrestricted Funds - Designated
15
15
469,242
10,338
479,580
416,190
13,937
430,127
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies
subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in
the UK and Republic of Ireland.
For the year ending 31st May 2024 the company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies.
Directors' responsibilities:
•
•
The members have not required the company to obtain an audit of its financial statements for the year in
question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 25th February 2025 and
are signed on behalf of the board by
D. SCARTH
Trustee
Company Registration Number: 08339379
The notes on pages 12 to 19 form part of these financial statements.

Page 12
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024
1. ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follows:
a) Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention, and in accordance with the
harities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordan
ith the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued
October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) and the Companies Act 2006.
North Shields Juniors AFC meets the definition of a public benefit entity under FRS 102. Assets and liabilities
are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting
policy note(s).
b) Preparation of the Financial Statements on a Going Concern Basis
The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going
concern. There are no significant judgments or key sources of estimation uncertainty that affect the financial
statements.
c) Cash Flow Statement
The trustees have taken advantage from including a cash flow statement in the financial statements on the
grounds that the charity is small.
d) Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be
received and the amount of income receivable can be measured reliably.
The following specific policies are applied to particular categories of income:
•
Donations and grants are recognised when the charity has been notified in writing of both the
amount and settlement date. In the event that a donation is subject to conditions that require a level
of performance before the charity is entitled to the funds, the income is deferred and not recognised
until either those conditions are fully met, or the fulfilment of those conditions is wholly within the
control of the charity and it is probable that those conditions will be fulfilled in the reporting
period.
Monies raised from activities for generating funds and sponsorship monies are included when
received.
•
Investment income is included when receivable.
Tournament income is included when received.
e) Fund Accounting
Unrestricted Funds are funds which are available for use at the discretion of the trustees in furtherance of the
general objectives of the Charity and which have not been designated for other purposes.
Designated Funds are unrestricted funds held on behalf of the individual teams.

Page 13
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024
1. ACCOUNTING POLICIES (continued)
e) Fund Accounting (continued)
Restricted Funds are funds which are to be used in accordance with specific restrictions imposed by their donors
or which have been raised by the Charity for particular purposes. The cost of raising and administering such
funds are charged against the specific fund.
f) Expenditure and Irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make 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 the following activity headings:
Costs of raising funds comprise the costs of activities and consumables.
Expenditure on charitable activities includes the cost of events and other activities undertaken to
further the purposes of the charity and their associated support costs.
•
Governance costs include those costs associated with meeting the constitutional and statutory
requirements of the charity and include independent examination fees and costs linked to the
strategic management of the charity.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
g) Support Costs
Support costs are those functions that assist in the work of the charity but do not directly undertake charitable
activities. Support costs include office costs, finance, payroll and governance costs which support the charity's
activities. These costs have been included within expenditure on charitable activities.
h) Tangible Fixed Assets
All fixed assets are initially recorded at cost.
i) Depreciation
Depreciation is calculated to write off the cost of fixed assets over the expected useful lives of the assets
concerned. The principal annual rates for this purpose, which are consistent with those of the previous year, are:-
25%
20%
2%
Reducing Balance
Reducing Balance
Reducing Balance
Motor Vehicles
Structures and Equipment
Leasehold Property Improvements
j Cash at Bank and in Hand
Cash at bank and in hand comprises floats held for teams and funds held in the charity bank current account and
deposit account.

Page 14
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024
1.
ACCOUNTING POLICIES (continued)
k) Creditors and Provisions
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably
result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or
estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade
I) Operating Lease Agreements
Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the
lessor are charged to the profit and loss account as incurred.
m) Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual
provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a
financing transaction, where it is recognised at the present value of the future payments discounted at a market
rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2. LEGAL STATUS
North Shields Juniors AFC is a company limited by guarantee and as such has no share capital. In the event of
the charitable company being wound up, the trustees would be required to contribute an amount not exceeding
€10.
3. DONATIONS AND LEGACIES
Donations and Memberships
Gift Aid
Unrestricted
170,027
41,611
211.638
Restricted
2024
TOTAL
170,027
41,611
211,638
2023
TOTAL
162,398
24,379
186,777

NORTH SHIELDS JNUIORS AFC
(A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024
4. ACTIVITIES FOR RAISING FUNDS
Sponsorship
Cabin Sales
Soccer Camps
Unrestricted
38,662
32,698
5,333
5,060
21,681
11,190
114,624
Restricted
• . .
2024
TOTAL
38,662
32,698
5,333
5,060
21,681
11,190
114.524
5. INVESTMENT INCOME
Bank Interest Receivable
6. COST OF RAISING FUNDS
Tournaments and Trips
Fines Paid
Fundraising Expenses
Cabin Expenses
Team Activities
Soccer Camp Expenses
Soccer Skills Rewards
Unrestricted
1
1
Unrestricted
5,547
1,954
2,154
17,348
3,385
1,500
4,040
35,928
Restricted
2024
TOTAL
1
Restricted
:
:
-
-
2024
TOTAL
2,154
17,348
3,385
1,500
4,040
35,928
Page 15
2023
TOTAL
31,677
32,109
6,955
4,370
11,666
16,440
103,217
2023
TOTAL
|•||
2023
TOTAL
8,501
2,656
213
15,439
3,997
2,900
-
33,706

7.
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024
EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestricted
Restricted
Rent of Ground
Facility Charge Expenditure
Playing Equipment
Coaching, First Aid and Safe Guardins
Match Officials
Pitch and Contrainer Hire
Trophies and Medals
Presentation Nights, Dinners & Retirement
Affiliation Costs
Training Kit
Other Kit
Kit Cleaning
Insurance
Printing and Stationery
Telephone
Website Costs
Motor Expenses
Repairs and Maintenance
Bank Charges and Interest
Miscellaneous Expenses
Accountancy Fees
Independent Examiner Fees (see note 8)
Depreciation - Structures and Equipment
Depreciation - Motor Vehicles
Depreciation - Property Improvements
Loss on Disposal of Motor Vehicle
57,200
54,462
5,385
1,694
4,752
8,193
5,985
16,502
30,726
20,140
760
2,121
409
480
708
35
5,879
1,663
2,227
5,216
1,752
11,516
2,489
588
240,882
:
-
-
-
-
-
-
-
-
-
-
-
-
2024
TOTAL
57,200
55,462
5,385
1,694
4,752
8,193
5,985
16,502
30,726
20,140
760
2,121
409
480
708
35
5,879
1,663
2,227
5,216
1,752
11,516
2,489
588
240,882
8. ANALYSIS OF GOVERNANCE COSTS
Independent Examiner Fees
Unrestricted
1,752
1,752
Restricted
-
2024
TOTAL
1,752
1,752
Page 16
2023
TOTAL
57,200
658
52,874
2,600
1,746
4,307
14,584
10,083
11,012
15,763
840
2,525
240
723
159
135
3,724
925
1,269
4,239
1,750
5,719
196
2,474
-
195,745
2023
TOTAL
1,750
1,750

Page 17
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024
TRUSTEE REMUNERATION, EXPENSES AND THE COST OF KEY MANAGEMENT PERSONNEL
The charity had no employees during the financial year.
The charity trustees were not paid nor did they receive any other benefits from employment with the charity in
the year (2023: £nil) nor were they reimbursed expenses during the year (2023: Enil). No charity trustee
received payment for professional or other services supplied to the charity (2023: Enil).
The key management personnel of the charity comprise the trustees.
10. TANGIBLE FIXED ASSETS
COST
As at 1st June 2023
Additions
Disposals
As at 31st May 2024
DEPRECIATION
As at 1st June 2023
Disposals
Charge for year
As at 31st May 2024
NET BOOK VALUE
As at 31st May 2024
As at 31st May 2023
11. STOCK
Leasehold
Property
Improvements
132,500
132,500
8,131
2,489
10,620
121,880
124,369
Motor
Vehicles
Structures
& Equipment
TOTAL
6,000
(6.000)
5,412
(5,412)
6,000
588
71,895
14,226
86,121
23,606
11,516
35,122
36,773
48,289
210,395
14,226
(6,000)
218,621
37,149
(5,412)
14,005
45,742
172,879
173,246
Cabin Stocks
2024
1,260
1,260
2023
945
945
12. DEBTORS
North Shields Holdings Limited
2024
55,690
55,690
2023
55,606
55,606

Page 18
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024
13. CREDITORS
Amounts due within one year:-
Accruals
2024
29,697
29,697
2023
29,552
29,552
14. ANALYSIS OF NET ASSETS
Restricted
Funds
Tangible Fixed Assets
Current Assets
Current Liabilities
Net Assets at 31st May 2024
15. STATEMENT OF FUNDS
Unrestricted
Funds
172,879
336,398
(29,697)
479,580
Total
172,879
336,398
(29,697)
479,580
Unrestricted Funds
General
Designated - Teams
Balance
1 June
2023
416,190
13,937
430,127
Income
267,516
58,747
326,263
Expended
Balance
31 May
2024
(214,464)
(62,346)
(276,810)
469,242
10,338
479,580
Unrestricted Funds - General
The funds can be used in any way by the trustees in accordance with the objectives of the charity.
Unrestricted Funds - Designated - Teams
These funds represent the amounts held on behalf of the teams that the charity works with.
16. INDEPENDENT EXAMINERS FEE
The independent examination work conducted during the period constituted a fee of £1,752.

Page 19
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024
17. TAXATION
As a charity, North Shields Juniors AFC is exempt from tax on income and gains falling within section
505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent
that these are applied to its charitable objects. No tax charges have arisen in the charity.
18. RELATED PARTY TRANSACTIONS
D. Scarth is also a director in North Shields Holdings Limited. North Shields Holdings Limited is a
company limited by guarantee, incorporated to carry out the trading activities of the Clubhouse which
benefits the teams of North Shields Juniors. Any surplus funds generated by North Shields Holdings
Limited will be donated to North Shields Juniors AFC. Surplus funds of fil were donated in the year
(2023: £Nil).
An inter company loan processes the transactions between North Shields Juniors AFC and North Shields
Holdings Limited. During the year, North Shields Juniors AFC, borne costs for North Shields Holdings
Limited of €1,084 (2023: £17,775). Also, during the year, North Shields Holdings Limited made
repayments totalling £1,000 towards this loan. The amount owed to North Shields Juniors AFC at the
year end was £55,690 (2023: £55,606) and this is shown in debtors.
The directors had no material interest in any other transaction entered into by the company during the
financial year.
No other transactions with related parties were undertaken such as are required to be disclosed under the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
19. ULTIMATE CONTROLLING PARTY
In the opinion of the trustees, there is no ultimate controlling party of the charity other than the Board
itself.

NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF INCOME AND EXPENDITURE
FOR THE YEAR ENDED 31ST MAY 2024
Unrestricted
Restricted
Funds
Funds
2024
Total
INCOME
Donations and Legacies
Donations and Memberships
Gift Aid
Activities for Raising Funds
Sponsorship
Fundraising Activities and Soccer Skills
Trips and Tournament Income
Pitch Hire
Cabin Sales
Soccer Camps
Investment Income
Bank Interest Receivable
TOTAL INCOMING RESOURCES
EXPENDITURE
Cost of Raising Funds
Tournaments and Trips
Fines Paid
Fundraising Expenses
Cabin Expenses
Team Activities
Soccer Camp Expenses
Soccer Skills Rewards
170,027
41,611
38,662
32,698
5,333
5,060
21,681
11,190
1
326,263
:
:
170,027
41,611
38,662
32,698
5,333
5,060
21,681
11,190
1
326,263
5,547
1,954
2,154
17,348
3,385
1,500
4,040
35,928
:
:
5,547
1,954
2,154
17,348
3,385
1,500
4,040
35,928
Page 20
2023
Total
162,398
24,379
31,677
32,109
6,955
4,370
11,666
16,440
289,994
8,501
2,656
213
15,439
3,997
2,900
33,706

NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
DETAILED ANALYSIS OF INCOME AND EXPENDITURE
FOR THE YEAR ENDED 31ST MAY 2024
Unrestricted
Restricted
Funds.
Funds
2024
Total
EXPENDITURE (continued)
Expenditure on Charitable Activities
Lent of Groun
acility Charge Expenditur
laying Equipmen
Coaching, First Aid and Safe Guardin
Match Officials
Pitch and Container Hire
Trophies and Medals
Presentation Nights, Dinners & Retirement
Affiliation Costs
Training Kit
Other Kit
Kit Cleaning
Insurance
Printing and Stationery
Telephone
Website Cost
Motor Expenses
Repairs and Maintenance
Bank Charges and Interest
Miscellaneous Expenses
Accountancy Fees
Independent Examiner Fees
Depreciation - Structures and Equipment
Depreciation - Motor Vehicles
Depreciation - Property Improvements
Loss on Disposal of Motor Vehicle
TOTAL RESOURCES EXPENDED
NET SURPLUS
57,200
54,462
5,385
1,694
4,752
8,193
5,985
16,502
30,726
20,140
760
2,121
409
480
708
35
5,879
1,663
2,227
5,216
1,752
11,516
2,489
588
240,882
276,810
49,453
-
-
-
-
-
-
-
-
-
-
57,200
54,462
5,385
1,694
4,752
8,193
5,985
16,502
30,726
20,140
760
2,121
409
480
708
35
5,879
1,663
2,227
5,216
1,752
11,516
2,489
588
240,882
276,810
49,453
Page 21
2023
Total
57,200
658
52,874
2,600
1,746
4,307
14,584
10,083
11,012
15,763
-
840
2,525
240
723
159
135
3,724
925
1,269
4,239
1,750
5,719
196
2,474
-
195,745
229,451
60,543

Page 22
NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
DETAILED ANALYSIS OF TEAM ACCOUNTS
FOR THE YEAR ENDED 31ST MAY 2024
Balance
Income
Balance
31 May
2024
Mini Soccer
U7 Blacks
U7 Juniors
U7 Juniors Girls
U7 Reds
U7 Yellows
U8 Blacks
U8 Juniors
U8 Juniors Girls
U8 Reds Girls
Us Whites
U8 Yellows
U9 Blacks
U9 Blues
U9 Juniors
U9 Juniors Girls
U9 Reds
U9 Whites
U9 Yellows
U10 Blacks
U10 Blues
U10 Juniors
U10 Juniors Girls
U10 Reds
U10 Reds Girls
U10 Whites
U10 Yellows
-
Expended
(885)
(923)
(474)
(870)
(297)
(430)
(653)
(941)
(330)
(873)
(555)
(396)
(914)
(725)
(906)
(893)
(570)
(687)
(708)
(264)
(884)
(649)
(724)
(562)
-
Juniors
U11 Blacks
Ull Juniors
Ull Juniors Girls
U11 Reds Girls
U11 Whites
U11 Yellows
U12 Blacks
U12 Juniors
U12 Juniors Girls
U12 Reds
U12 Reds Girls
U12 Whites
U13 Blacks
U13 Juniors
U13 Juniors Girls
U13 Reds
U13 Whites
U13 Yellows
9
7
-
50
Balance Carried Forward

NORTH SHIELDS JUNIORS AFC
(A COMPANY LIMITED BY GUARANTEE)
DETAILED ANALYSIS OF TEAM ACCOUNTS
FOR THE YEAR ENDED 31ST MAY 2024
Balance
Income
Expended
Juniors (continued)
Balance Brought Forward
U14 Athletic
U14 Blacks
U14 Juniors
U14 Juniors Girls
U15 Blacks
U15 Juniors
U15 Whites
U16 Juniors
U16 Reds
U16 Whites
U17 Athletic
U17 Juniors
U17 Whites
U18 Juniors Girls
U18 Reds
Wildcats/Squadgirls and Inclusion Hub
Teams no longer playing
TOTALS
3.374
40
88
13,937
29,394
58,747
(23,466)
(339)
(1,035)
(1,651)
(543)
(36)
(1,141)
(1,075)
(824)
(540)
(130)
(347)
(1,160)
(1,351)
(149)
(2,307)
(378)
(36,472)
(62,346)
Page 23
Balance
31 May
2024
1,262
479
40
(245)
3
10
242
(293)
(187)
(296)
(3)
1,200
328
(10)
(420)
2,457
4,567
10,338