REGISTERED COMPANY NUMBER: 07990575 (England and Wa]es) REGISTERED CHAIUTY NUMBER: 1154394 Report of the Tn￿te¢S and Unaudited Financial Statements for the Year EDded 31 August 2024 for Altrincham Football Club Community Sports Limited Bennett Brooks & Co Lcd Chartered Accountanrs Apex 33 Vicroria Srreet Altrincham Cheshire WA14 IFZ Altrineham Foo¢ball Club Community Sports Limited Contents of the Financiat Statements for the year ended 31 August 2024 Page Report of the Tr￿st I to 5 Independent Examiner's Re￿)rt Statement ofFinaneiaJ Activities Balance Sheet C&sh Flow Ststement to the Cash Flow Statement io Notes to the Financiat Statements 11 to 16 Altrincham F(￿tball Club CoD)munity Sports Limited (Registered nwnber: 07990575) Report of the Trustees for the year ended 31 August 2024 The trustees who also directors of the ¢hariry for the purposes of the Companie5 Act 2(K)6, present their report with the fmanciai oust 2024. The trustees have adopted the provisions of Accountinu and Reporting statements of the ch￿lty for rhe year ended 31 Au. by Charities: Statement of Recommended Practice applicable to charities prep￿ing their accounts in accordance with the Financial Reportino Standard applicable in the UK gnd Republic of Ireland IFRS 102) (effective l January 2019). OBJECTtVES AND ACTIVITIES Objectives and aims The Company's main objective continues to be the promotion of community PaAi¢ipation in healthy recreation8J activities. This is achieved by the provision of facilities for the education in, and playing of sw)0 as well as participation in other leisLwe activities, while also providing an 'outreach' service via qualified sports coaches. Ill doing this the Ch￿Iry will provide or assist in the provision of these faciliues in the interests of wcial welfare to individuals who have need of such facilities by reason of their youth, aue, infirn]ity or disability, financial hardship or sociaj circumsrances with the objeci of improving their quajity of life. In the deiivery of all the Charity'5 activities the deliverer must ensure that they conducc the a¢tivity in such a rnat￿er thai it will not reflect in a way that may be detrimental to Altrincham Football Club. The trustres have paid due regard to gutdonce issued by the Charity Coll)mission in deciding what activities the Chariry should undertake. Significant activiti& Support all children to develop and fulfil their porenual throuJ an inclusive & divet3e schools, programm& Key Objectives Increase teachers, wnfidence, knowledge and skills in ceaching PE and SporL Deliver high-qualiry programmes and support to increase levels of attendance. attainment & achievement. Support the holistic development of children and young people socially, emotionally. physicojly and mentslly. Prioritise delivery in schools within socially & economically disadvantaged greas. Building healthy, stron4w communities. Key Objectives Positively Contributr io the mental and physical wellbeing of children, young people & adults within the l(tal community. specifically those living with disabilities or in isolation. Provide opportunities ￿ participate in physicaj alld health relatrd a¢tivxty. Help to reduce social isolarion. Make a difference to the health & Wellbein￿ of all stskeholders. Key Objectives Help to improve the physical menral health of our community. Inspire panicipants io make healthy lifesryle chanoes. Work to build a greater sense of community tlwough tsroeted projects - how the achievement of its aims will further its legal purposes" - its strategies for achievin￿ its stated aims and obje¢tives' Page I Attrincham F(Kbtball Club Community Sports Limited (Registered number: l)799O575) Report ofthe Trustees for the year ended 31 August 2024 OBJECTIVES AND ACTIVITLES The chariry provides a range of activities and programmes that support the physical & mental wellbeing of the user wups in our designated delivery ￿ta. They a￿. Education.. Premier League Primary Stars Extra-cU￿1¢U1￿ Sport Sessions Leadership PrograrLunes in Secondary Schools Duke of Edinburgh Award Healthy & Connected Communities.. Senior Exercise Sports Participation: Football Funweeks Girls Player Development Centras Women's Recreationoj Football Wa]king Foothall Alty Mini KickeES Inclusion: Junior Disability Footbjll Sports Social HAF Holiday Club Stx)rtino Memories The tsvstees have uiven due considerdtion to the public guidamce. STRATEGIC REPORT Achievement and perfonnance Charitsble activities This year has been clear of any major disruptions, and the AltrinchoJn Football Club Community Clwity has coniinued to run or support ma￿Y hiJ quality healthy recreational activities. These have been made available to members of our community itrespective of age, gender. rdC4 relitiion and level of ability. Once agai￿ the Ch2rAty has benefitted from wni fijnding received from the National League Tn￿( Pren)ier League Charitable Fun¢L Trafford Council. Trafford Housing TrnsL and the Football Foundation. Our sincere thanks go to these organisations for their continued suppo The Ch￿lty has surpassed previous Ye￿'S financial turnovers. and has delivered record numbers of coaching and recreationat sessions, achieving high levels of cusromer satisfaction. The Charity is extremely forttmate ¢0 have outstanding stsff whose expertise. loyalty, and Commitsnent has enabled the achievement of the milestones mentioned. Berween September 2023 to August 2024 AFC Communxty Sports was able lo support over 3(KK) ￿￿PIe across South Trafford. The charity had a pr(MJuctive year growing irs reach ond footprint across South Trafford and saw slgnificani fi]nds raised for a disabiliry sports progrornme throuJ(r fundratsing. Page 2 Altrincham Foothall Club Community Sports Limited (Registered number: 07990575) Report of the Tr￿teeS tor the year ended 31 August 2024 STIL4TEGIC REPORT Flnancial review Financial position Although it has achieved record ttjrnover, the Charity did incur a small fin¥￿¢1¥1 loss, and the next year it must return to profitabiliry in a difficult environmenL It is the policy of the Charity that unrestricted fimds which have not been designated for a specific use should be maintained at a level equivalent ￿ three month's expenditure. The Trustees will also sel aside reserves each Ye￿ to cover rollinrr maintenance costs and, when these have been quantifieQ the amount will be reclassified as restricted reserves. The trustees Consider that reserves at thi5 level will ensure thaL in rhe evenc of a si.onificant drop in funding, they will be able to continue the Charity's current acuvities while consideration is ￿Ven to ways in which additional funds may be raised.The trustres a￿ aware that this level of reserves has not been maintsined throuJu out the year but will be tsking sr¢ps (o ensure it is in the future. The ttvstees have assessed the major risks to which th¢ Charity is expose& Jnd sarisfied that systems are in place to n)iugate exposure io the major risks. The fijndraisxno tbrough the Joseph's Chojlenge - No Limits to 5UPPOrt the charities disability sports programme had a siunificant impact on the financial perforniauce of the Ch￿iry and will have for the coming yewE also. Following the UnpreCeden￿d amount of fundraising we achieved through the Josephs, No Limirs Challenge. our key focus for the next 12 months is to increase our disability sport offer alongside expanding the teach of our programmes to support a wider rarget audience. This will include new prowJnmes that will support areas our current delivery currendy doesn't aud expanding our existing pTovi51011 to ensure it conrinues to support our existing user groups. Reserves policy The chaxiry have recently contributed financially io the appointrnent of a Commercial Manager who is acrively seekinu further commercial revenue to increase reserve levels. This is alongside our enswing thar we commit to full cost recovery for all progrdmtues across our nettvork The Policy of the ch￿Iry is to hold 3 months of running ¢osts as reserves &8 well as fijnds set aside to cover ongoing maintenance required for the Commurriry Sporrs Hall. STRUCTURE, GOVERNANCE AND MANAGEMEWf GoverniDg documeDt The ch￿ity is controlled by its (Foverning documeni a deed of trusL and ¢onstiMtes a limited company, lin)ited by uuarallt￿ as defmed by the Companies Acr ?006. The Chariry is a company limited by guarantee , inco￿orated on 14 March 2012 and registered as a charity on 30 October 2013. The company was estsblished under a Memorandum of Association which estab]ished the objects and powers of the charitable Company and is governed under its Articles of Associarion. In the event of the company being wound up members axe required to contribute gJJ amount not exceeding £10. Organisation81 structure The charity Is a company limited by guofdntee. The ttustees, who are algo tbe directors for the purw)se of company law, and who seLved during the year and up ￿ the date ol signatutt of the fjnanciaj statements were: Mr A Collier BEM Mr G Rowley Mrs K Rowley Mrs S Arora OBE Mr N Bunce frs S Mackenzie Mr S Busby Mr P Ascott Mr B Greenwood Page 3 Altrincham Football Club Commullity Sports Limited (Registered nutnber: 07990575) Report of the Truste for the year ended 31 August 2024 STRUCTURE GOVERNANCE AND MANAGEMENT Decision making Day to day decision5 are made by the Community Manager and fmanciai spend up ￿ £1,000 be authotised by hi￿ subject to satisfactory quotes beino sourced. Any financial spend above rhis on)ount is subject to board approval. Induction and traxning of new tnLStees New TLUStees recruited by the existincr ttustres as requir•L They are selected for their respe¢tive knowledge, abilities and interests in the objects of the charity. Due to the narure of the work undertaken by the charity it is relevanr and appropriate to appoint trustees from a range of back￿undS. None of the tr￿stee$ has any beneficioj interest in the company. There will be a minimum of 3 trustees but there will be no maximum number. The trUS￿S must hold at least 2 meetings per year at which the quorum is at I&￿t 2 or one third of the ttwtees, whichever is the greater. Key management reD)uneratio All remuneration for ttrsonnel is de*rniined through the apprdisal process and approved by the board of trustees. The name of the senior management personnel to whom the charity trnslees delegate day-ro-day management of the Charity on the date the report was approved or who served in such a tx)sition in the rew)rring period was Simon Dow REFERENCE AND ADMINISTRATtVE DETAILS Registered Company number 07990575 (EnJand and Wales} R￿1$tered Cbarity number 1154394 Registered office Altrinclwll Football Club Moss Lane Altrincham Cheshire WA15 8AP Tr￿fjtees Mr S J Busby Mr A F C Collier Mrs S J Mackenzie Mrs K M Rowley Mr G P Rowley MrNACBunce Mrs S Arora (appointed 10.6.24) Mr P Ascott (appointed 10.6.24) Mr B H Greenwood (appointed 10.6.24) Company Seeretary MrNACBunce Independent Exan)iner Carl Umision ACA Bennett Brooks & Co Ltd Chartered A¢¢ountants Apex 33 Victoria Street Altrincham Cheshire WA14 IEZ Page 4 Altrintham Football Club Community Sports Litnited (Regi%tered number: 07990575) Report of the Tn￿ tor the year ended 31 August 2024 Appointment oCDirectors The directors are charity trustees as der￿ed by secuon 177 of the Charities Act 2011. The charity may by ordinary resolution a) appoint a person who is willing to act as a director, and b) deternune the rotation in which amy additional directors are to reEire. Retirement of Directors Ar the first 8mual oeneral meeiing all the directors must retire from office unless by close of the meetino the members have faijed to elect sufficient directors to hold a quorate meeiinu of the directors. At each subsequent annual general meeting one-third of the directors, or, of their numbers are not three or a multiple of three, the neJxes¢ number to one thirt musi retire from office. If there is only one director he or she must Telire Report of the tn]stees, incorpordting a srrdtegic report approved by order of the board of rtustees, as the company directors, on 22 May 2025 and Si￿ed on the boo￿,$ behalf by.. Mr A F C Collier- Tn]stee Page 5 Independent Examiner's Report to the Trustees of Altrincham Football Club Commutiity Sports Limited IDdependent eran)iner's report to the trustees of Altrincbam Football Club Collununity Sports Limited ('the Company,) I report io the chatity trnstees on my examination of the accounts of the Company for the year ended 31 August 2024. Responsibiliti￿ and basis of report As the charity's trustees of the Company (and also its direciors for the purtK)ses of company law) you att responsible for the preporation of the accounts in accordaace with the requirements of the Companies Acc 2(K)6 ('the 2006 Act). Having satisfied myself that rhe accounts of the Company not required to be audited under Part 16 of the 2006 Act and are eliLTible for independent exgrn1nati0￿ I report in respect of my examination of your charity's accounts as cartied out under Section 145 of the Chariues Act 2011 ('the 2011 A¢c'). ￿ carrying out my examination I have followed the Directions given by the Chariry Cornmis5ion under Section 1451510)) of the 2011 ACL Independent examiner's statemeDt Since your charity's gross income exceeded £250,(M)O your examiner must be a member of a listed body. I Can collfum that I am qualified to undert2ke the examination because l am a member of the Institutr of Chartered AccountaJJts in Enoland and Wales, which Is one of the listed bodies. I have completed my examination. I confirni thai no matters have wme to my attenuon in ¢orm￿tion with the examination givinrting Sr2ndard applicable in the UK ond Republxc of Ireland (FRS 102) (effective l January 2019)., Financial RetK>rting Stsndard 102 'The Financial R¢porttng Srandord applicable in the UK and Republic of Ireland, and the Companies Aci 2(KJ6. The financial statements have been prepared under the historical cost convention. Going concern The fjnancial statements have been prepgTrd on a going concern basis which assumes that the Ch￿itable company N411 colliinue in operation21 existence for the foreseeable future through conrinued supp)rt of the trustees. On this basis, the trustees believe it appropria￿ io prepgre the ac¢ounts on a going concern b&sis. Iucome AJI income is reco.onised ID the Statement of Fin￿e1?1 Acrivities once the charity h&s entitlement to the fvnds, il is probable thai the income wxll be received and the amount cam be measured reliably. Expenditure Liabilities are recognÉsed as expenditure as soon as there is a le(ral or constructive obligation con)mittino the charity to that expend2tur4 it is probable that a transfer of economi¢ benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is ae¢ounted for on an acuuals basis and has been Classified under headin￿ that aggregate all ¢osr related to the cateuory. Where costs c8JuJot be direcdy attributed to particular headings they have been allocated to activities on a basxs consistent with the use of resources. Tangible r￿ed assets Tangible fixed assets are initially measured at cost and subsequendy measured at cost or y￿UatiOn, net of deprectation and ony impainnent losses. depreciation is recognised so as io write off the cost or valuation of &ssets less their residual values over the2r useful lives on the following bases: Computers straight line over 314 yea The gain or loss arisin￿ on the disposal of asset is determined as the difference between the saIe pn)ceeds and the cwing value of the assel and is recognised in the statement of financial activities. Taxation The ehariry is exempl from corporation tsx oll its ch￿Itable activiues. Fw)d accounting Unresrricted funds can be used in accord8mce with the charitable objectives at the discrerion of the trustees. Restricted funds ¢81) only be used for particular restricted purposes within the objects of the eh8sity. Restrictions arise when specified by the donor or when fiJn