REGISTERED COMPANY NUMBER: 09138052 (England and Wales)
REGISTERED CHARITY NUMBER: 1159325
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
FOR
YORK CITY FOOTBALL CLUB FOUNDATION
(A COMPANY LIMITED BY GUARANTEE)
UHY Calvert Smith
Chartered Accountants
Heritage House
Murton Way
Osbaldwick
York
North Yorkshire
YO19 5UW
YORK CITY FOOTBALL CLUB FOUNDATION
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
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Report of the Trustees |
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Statement of Trustees' Responsibilities |
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Independent Examiner's Report |
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Statement of Financial Activities |
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Balance Sheet |
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Cash Flow Statement |
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Notes to the Cash Flow Statement |
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Notes to the Financial Statements |
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YORK CITY FOOTBALL CLUB FOUNDATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2025
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreport with
thefinancialstatementsofthecharityfortheyearended30June2025.Thetrusteeshaveadoptedtheprovisions of
AccountingandReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparing their
accountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Vision
YorkCityFootballClubFoundationwas establishedin 2014withthe vision:"to supportthe localcommunityby providing
sportandphysicalactivity;educational;socialandhealthylifestyleopportunities,andensuringthatour contributions
have a realistic opportunity of making a positive impact".
ThefundamentalaimoftheFoundationhasbeentofindwaysofsupportingthelocalcommunityby providing
opportunitiesfor physicalactivities,socialelements and enjoyment,as well as creatinga pathwayfor development, talent
and competition for all ages.
Origins
In 2007 York City in the Community(YCITC) was createdby York City FootballClub with a small team of coaches employed
toembracedeliveringfootballinthecommunity,predominantlyworkingwithinschoolsintheYorkarea.The Football
Club supportfor the programmehas always been vital, althoughover the years the programmehas grown immensely and
developed a much wider focus by achieving charitable status as York City FC Foundation.
Impact
The impactfulwork of the Foundationis aimed at improvingcommunitycohesion;reducingsocial isolationand loneliness;
addressingholidayhungerandyoungpeople'shealth;promotingsocialprescribingmodelsandpartnershipsworking in
numerous guises with national, regional and local organisations and services across the City.
TheFoundationalsoworkshardtousetheirstandinginthecommunitytoraiseawarenessforrelevant national
campaignsincludinginrecentyears:SuicideSaferYork,CancerChampionsandthehomelesscommunityandservices in
York.
Stats and facts
- Offers a pathway for engagement and recreation, and talent routes in all programmes.
- Works across the city of York, and the wider North Yorkshire geographical area.
- RepresentedonYorkYouthPartnership,Cityof YorkCouncilFacilitiesSteeringGroup,NorthRidingCountyFA Football
FacilitiesSteeringGroup,Women&GirlsFASteeringGroup,YorkandNorthYorkshireCombinedAuthority Movement,
Activity&SportSteeringGroup,York&NorthYorkshireWorkforceFrameworkWorkingGroup,YO1Sports Awards
working group and other relevant partnerships.
Programmes
TheFoundationoffersa broadrangeof programmesprovidingopportunities,developingpathwaysandusingthe vehicle
of sport and the power of the brand to make a difference, under the key headings of:
Sports Participation - Community and Female
Health & Wellbeing - Programmes centred on the health benefits to be gained from participation in sport
Social Inclusion - Programmes to widen access to sport for disadvantaged groups
-1-
YORK CITY FOOTBALL CLUB FOUNDATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2025
Objectives and vision
The Charity has identified three objectives for the coming years, which together contribute to achieving the vision:
- to make available a range of quality sporting and recreational activities appropriate to the needs of the community.
- to focus our work on enabling disaffected groups, including targeted young people, girls and disabled people.
- toworkinclosepartnershipwiththelocalcommunity,YorkCityFCandagenciesfromthepublic,privateand
voluntary sector.
The Scheme's main focus has remainedfootball,with other sports deliveredthroughthe medium of multi-skillssessions to
highlight transferrable sporting skills, but more prominence has been put on inclusion within sport.
ThetrusteesconsiderthattheyhavecompliedwiththeirdutyunderSection17(5)oftheCharitiesAct2011tohave due
regard to public benefit advice published by the Charity Commission.
-2-
YORK CITY FOOTBALL CLUB FOUNDATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2025
ACHIEVEMENTS AND PERFORMANCE
2024 / 25 proved to be another really successful year.
OnceagainduringtheyeartherewereseveralstaffchangesbuttheworkforwhichtheFoundationwascreated,to help
tacklesomeofthekeysocialissuessuchasloneliness,mentalhealth,lackofphysicalactivityandspecifichealth issues
continued at pace.
We were honoured to be one of the chosen charities for the 2024/25 Lord Mayor term of office.
Sports Participation
YorkCityLadiesinTierFourWomensNationalLeagueDivisionOneNorth,continuestobeakeydriverforour women
andgirlsprogramme.Whilsttheseasonwasastruggle,theteamsurvivedanddespitechangesinmanagement for
variousreasons,themoodwithintheclubisoneofgreatpositivity.EmilySenior,PaulaCrowtherandteam managed
throughoutthemajorityoftheseasonmakingapositiveimpressionontheclubculture.Workingalongside Steph
Turnball as Sporting Director, in an oversight role so the outlook is good to continue to expand our female initiatives.
ThegirlsPathway,TalentAcademyandEmergingTalentClubwhichultimatelyleadstotheLadiesfirstteam have
continuedto performwellwithrecordnumbers.The boy'sPathwayis alsogoingwell.The endof season presentation
evenings for the Boys, Girls and Disability Pathways had over 1800 families attending.
The BusinessBelles networkinggroupcelebratedit's first year of monthlyevents in March 25 and continuesto thrive with
regularmeetingsandincreasingattendancesleadingtoopportunitiestopromotetheFoundationandYorkCity Ladies
across the business community.
Activitieswithschoolscontinuedtogrow.Ourschoolsworknowhasus connectedinsomeformorotherwithover 100
schoolsfrom upskillingof teachers,numeracy,literacyand PSHE interventions,Socialactionprojects,deliveryof inschool
orextra-curricularclubsandanewinitiativedevelopingresilienceforgirlsthroughclassroomandphysicalactivity, Be
Your Personal Best.
Health & Wellbeing and Social Inclusion
OurlongstandingregularWalkingFootballforbothmenandwomencontinuetobeverypopular,asdoesthe Memories
twice weekly groups for those seeking fellowship and companionship.
Weareindebtedtomanyinterestingspeakersfromtheclubmanagementandstaffandotherswhocomealong to
entertain the Sporting Memories members.
Other regularsessionsincludethe weekly Boot The Blues activity;Man v Fat league aimed at reducingwaistlinesizes; and
regularCity Kickaboutsessions weekly and duringholidaysin local parks across the city aimed at engagingyoung people in
positivediversionaryactivity,andprovidingtheopportunityforaccessiblephysicalactivity;monthlyTackleItmens peer
support sessions and various other "one-off" events took place in the year.
Thisseasonsawthelaunchorourdisabilityprogramme,withJuniorandAdultpandisabilityteamsplayingin regional
AbilityCountsleaguesandanadultCerebralPalsyteamcompetingintheNationalCPLeague.TheCPteam also
representedintheNationalCPCupandfinishedtheseasonasrunnersupinboththeleagueandcup.Programme lead,
JoeMcKechniewasalsorecognisedforhisworkdevelopingdisabilityfootballinYork,beinghonouredwiththe much
deserved Diversity and Inclusion Award at the YO1 Radio Sports Awards.
-3-
YORK CITY FOOTBALL CLUB FOUNDATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2025
Anewinitiativewasintroducedtosupportthefreecyclemovementofsportsclothingandequipmentforyoung people,
"ChangingRooms".With20organisedpointswherepeoplecandonateuseditems,thataresorted,washed and
redistributed to families who need it to ensure that these items are not a barrier to them accessing any activity.
Anovernightsleepoutinitiative,York CharitySleepout,involvingnumerousvolunteersincludingPaula Staintonand other
staffsleepingoutsideattheLNERstadiumraisednearly£20,000ofvaluablefundsfortheFoundation,and3 other
charities.
Sponsors and Funders
Throughoutthe year we have been incrediblyfortunateto have attracteda largenumberof sponsorsand fundersfor our
events,YorkCityLadiesandvariousinitiatives.We aretrulygratefulforthese.Withoutthem,theFoundationcould not
operate. THANK YOU!
Paula and the staff
We are fortunateto have a reallystrongteam managedby PaulaStaintonwith the seniorleadershipteam comprising Phil
Smith, Amy Tyro, Steph Turnbull and Steph Aksel and the Trustees offer their grateful thanks for another excellent year.
FINANCIAL REVIEW
The Foundation achieved an overall surplus of £10,088 in the year, from a deficit of £7,211 in 23/24.
Unrestrictedfundsat the yearend stoodat £46,704,comparedwith£36,616in 23/24.The Foundationhadno restricted
funds at the year end, or in the previous year.
The principalsources of fundingin the year continuedto be grant fundingfrom the FA, NationalLeague Trust and The City
ofYorkCouncil;incomereceivedforthedeliveryoftheschoolsandholidaycourseprogrammes;andsubs, sponsorship
and donations received.
Itisthepolicyofthecharitythatunrestrictedfundswhichhavenotbeendesignatedforaspecificuseshould be
maintainedat a level equivalentto three month's expenditure.The trustees considersthat reserves at this level will ensure
that,intheeventofasignificantdropinfunding,theywillbeabletocontinuethecharity'scurrentactivities while
consideration is given to ways in which additional funds may be raised.
Reservescontinuetobebelowthistargetlevel,andthetrusteescontinuetofocusonstrategiestobuildfunds, whilst
continuing to deliver the range of high quality programmes and services.
-4-
YORK CITY FOOTBALL CLUB FOUNDATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2025
STRATEGIC DIRECTION
The Foundationhas continuedto work towardsour simplifiedvision : "Making a Positive Difference"workinghard to meet
andexceedStrategicAimstosupportthewidercommunityneedsofthoseaffectedbytheongoingcostofliving crisis,
reduced physical health and poor mental wellbeing.
Keyaimsfor2024/25havebeentopositiontheFoundationtohighlightthecharitablestatusfurtherwithinthe wider
communityandcorporateenvironmentinYork,andtorecognisethepoweroftheprogrammesbeing"More Than
Football"in orderto attractfurthersupportandpartnerships.Engagementin the localandnationalcommunities around
the female game, continueto increaseand are relevantto the ongoingdirectionof the Female programmeswithin Sports
Participationand future aims are to match the FA Strategyfor Women and Girls by buildingand protectingthe uniqueness
oftheWomen'sGame,andraisingaspirationsandopportunitiesforwomenandgirlstoplay,andengageoffthe pitch
too.
ContinuedpartnershipwithPortakabinandPersimmonHomes,withtheadditionofnewpartnersYorwealth,have been
crucialto the sustainabilityanddevelopmentof new wellbeingprogrammesforyoungpeopleandadults,and re-building
partnerships within the Youth sector.
Supportviaselectionforchosencharityoftheyear,fundraisingandsupportingtheCharitySleepouthasbeen realised
fromanumberofsourcesincludingTheLordMayorofYorkandCivicParty;YorkProfessionalsNetwork;Ison Harrison
Solicitors; YO1 Radio; and York City Supporters Trust.
ThecontinuedsuccessoftheFoundationovertheyearisevident.TheanticipatedreviewofImpactandStrategy is
underwayin2025/26,toensurethatgovernanceandqualityassuranceremainattheforefrontaspartofthe ongoing
growth process and the values continue to be embedded of Positivity, Pride, Passion, Respect and Value.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Thecharityis constitutedasa companylimitedbyguaranteeandis thereforegovernedbyitsmemorandumand articles
of association. The company was incorporated on 18 July 2014 and obtained charitable status on 24 November 2014.
Relationship with York City Football Club
TheFoundationiscloselyrelatedtoYorkCityFootballClub.TheFoundationhasuseofthenameandbadgeofYork City
FootballClubandoccupiespartoftheYorkCommunityStadium.TheTrusteesaregratefulforthesupportthe football
club are able to give.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
09138052 (England and Wales)
Registered Charity number
1159325
Registered office
York Community Stadium
Kathryn Avenue
Huntington
York
YO32 9AF
-5-
YORK CITY FOOTBALL CLUB FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025
Trustees
J P Mcghee
M I Coulson
M A Jackson
E L Whiting
D J Smith (appointed 29/9/2025)
Noneofthetrusteeshasanybeneficialinterestinthecompany.Allofthetrusteesaremembersofthecompany and
guarantee to contribute £1 in the event of a winding up.
Normally one third of the trustees retire by rotation.
Independent Examiner
UHY Calvert Smith
Chartered Accountants
Heritage House
Murton Way
Osbaldwick
York
North Yorkshire
YO19 5UW
Thisreporthasbeenpreparedin accordancewiththe specialprovisionsof Part15 of the CompaniesAct 2006relating to
small companies.
Approved by order of the board of trustees on 24 February 2026 and signed on its behalf by:
J P Mcghee - Trustee
-6-
YORK CITY FOOTBALL CLUB FOUNDATION
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 30 JUNE 2025
Thetrustees(whoarealsothedirectorsofYorkCityFootballClubFoundationforthepurposesofcompanylaw) are
responsibleforpreparingtheReportoftheTrusteesandthefinancialstatementsinaccordancewithapplicablelaw and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Companylawrequiresthetrusteestopreparefinancialstatementsforeachfinancialyear.Underthatlaw,the trustees
haveelectedtopreparethefinancialstatementsinaccordancewithUnitedKingdomGenerallyAccepted Accounting
Practice (United Kingdom Accounting Standards and applicable law).
Undercompanylaw the trusteesmust notapprovethe financialstatementsunlesstheyare satisfiedthattheygive a true
and fair view of the state of affairsof the charitablecompanyand of the incomingresourcesand applicationof resources,
includingthe incomeand expenditure,of the charitablecompanyfor thatperiod.In preparingthosefinancial statements,
the trustees are required to
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracyatany time
thefinancialpositionof thecharitablecompanyandtoenablethemtoensurethatthefinancialstatementscomply with
theCompaniesAct2006.Theyarealsoresponsibleforsafeguardingtheassetsofthecharitablecompanyandhence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
-7-
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
YORK CITY FOOTBALL CLUB FOUNDATION
Independent examiner's report to the trustees of York City Football Club Foundation ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.
Responsibilities and basis of report
As thecharity'strusteesof theCompany(andalsoitsdirectorsforthepurposesof companylaw)youareresponsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe2006 Act
andareeligibleforindependentexamination,I reportinrespectofmyexaminationofyourcharity'saccountsas carried
outunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowed the
Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity'sgross income exceeded £250,000your examiner must be a member of a listed body.I can confirm that
I am qualifiedto undertakethe examinationbecauseI am a member of the Instituteof CharteredAccountantsin England
and Wales, which is one of the listed bodies.
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concernsand have come acrossno othermattersin connectionwith the examinationto whichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
H Priest FCA
UHY Calvert Smith
Chartered Accountants
Heritage House
Murton Way
Osbaldwick
York
North Yorkshire
YO19 5UW
24 February 2026
-8-
YORK CITY FOOTBALL CLUB FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Charitable activities
3
Sports Participation
386,977
Social Inclusion
86,736
Health & Wellbeing
51,573
Investment income
2
266
Total
525,552
EXPENDITURE ON
Charitable activities
4
Sports Participation
376,735
Social Inclusion
88,181
Health & Wellbeing
36,871
Total
501,787
NET INCOME/(EXPENDITURE)
23,765
Transfers between funds
12
(13,677)
Net movement in funds
10,088
RECONCILIATION OF FUNDS
Total funds brought forward
36,616
TOTAL FUNDS CARRIED FORWARD
46,704 |
Restricted
funds
£
58,765
2,200
3,970
-
64,935
58,765
9,709
10,138
78,612
(13,677)
13,677
-
-
- |
2025
Total
funds
£
445,742
88,936
55,543
266
590,487
435,500
97,890
47,009
580,399
10,088
-
10,088
36,616
46,704 |
2024
Total
funds
£
373,999
82,602
46,886
651
504,138
402,958
74,425
33,966
511,349
(7,211)
-
(7,211)
43,827
36,616 |
|
|
|
|
The notes form part of these financial statements
-9-
YORK CITY FOOTBALL CLUB FOUNDATION
BALANCE SHEET
30 JUNE 2025
Unrestricted
Restricted
funds
funds
Notes
£
£
CURRENT ASSETS
Debtors
10
18,050
-
Cash at bank
42,148
-
60,198
-
CREDITORS
Amounts falling due within one year
11
(13,494)
-
NET CURRENT ASSETS
46,704
-
TOTAL ASSETS LESS CURRENT LIABILITIES
46,704
-
NET ASSETS
46,704
-
FUNDS
12
Unrestricted funds
TOTAL FUNDS |
2025
Total
funds
£
18,050
42,148
60,198
(13,494)
46,704
46,704
46,704
46,704
46,704 |
2024
Total
funds
£
4,321
46,891 |
|
|
51,212
(14,596) |
|
|
36,616 |
|
|
36,616 |
|
|
36,616 |
|
|
36,616 |
|
|
36,616 |
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006forthe year
ended 30 June 2025.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
30 June 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
-10-
YORK CITY FOOTBALL CLUB FOUNDATION
BALANCE SHEET - continued
30 JUNE 2025
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.
The financialstatementswere approvedby the Boardof Trusteesandauthorisedfor issue on 24 February2026 and were
signed on its behalf by:
J P Mcghee - Trustee
M A Jackson - Trustee
The notes form part of these financial statements
-11-
YORK CITY FOOTBALL CLUB FOUNDATION
CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2025
Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end of the
reporting period |
2025
£
(5,009)
(5,009)
266
266
(4,743)
46,891
42,148 |
2024
£
(11,017)
(11,017)
651
651
(10,366)
57,257
46,891 |
|
|
|
The notes form part of these financial statements
-12-
YORK CITY FOOTBALL CLUB FOUNDATION
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2025
1.
RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025
£
Net income/(expenditure) for the reporting period (as per the Statement
of Financial Activities)
10,088
Adjustments for:
Interest received
(266)
(Increase)/decrease in debtors
(13,729)
Decrease in creditors
(1,102)
Net cash used in operations
(5,009) |
2024
£
(7,211)
(651)
1,370
(4,525) |
|
(11,017) |
2.
ANALYSIS OF CHANGES IN NET FUNDS
At 1.7.24
Cash flow
At
£
£
Net cash
Cash at bank and in hand
46,891
(4,743)
46,891
(4,743)
Total
46,891
(4,743) |
30.6.25
£
42,148 |
|
42,148 |
|
42,148 |
The notes form part of these financial statements
-13-
YORK CITY FOOTBALL CLUB FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicableto charitiespreparingtheir accountsin accordancewith the Financial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Companies
Act 2006. The financial statements have been prepared under the historical cost convention.
At the time of approvingthe financialstatements,the trusteeshave a reasonableexpectationthatthe charity has
adequateresourcesto continuein operationalexistencefor the foreseeablefuture.Thus the trusteescontinue to
adopt the going concern basis of accounting in preparing the financial statements.
Income
All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds,it is
probable that the income will be received and the amount can be measured reliably.
A grantthatspecifiesperformanceconditionsis recognisedinincomewhentheperformanceconditionsare met.
Whereagrantdoesnotspecifyperformanceconditionsitisrecognisedinincomewhentheproceeds are
receivable.Aperformancerelatedgrantreceivedbeforetherecognitioncriteriaaresatisfiedisincluded as
deferred income in creditors.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
the amountof the obligationcanbe measuredreliably.Expenditureis accountedforon an accrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.SupportandGovernancecostshavebeenapportionedto activitiesin proportionwithdirectstaff costs
allocations.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybe usedforparticularrestrictedpurposeswithinthe objectsof the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitablecompanyoperatesa definedcontributionpensionscheme.Contributionspayableto the charitable
company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
-14-
YORK CITY FOOTBALL CLUB FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
2.
INVESTMENT INCOME
Bank interest received
3.
INCOME FROM CHARITABLE ACTIVITIES
Sports
Participation
£
Charitable income
386,977
Performance related grants
58,765
445,742
4.
CHARITABLE ACTIVITIES COSTS
Sports Participation
Social Inclusion
Health & Wellbeing
5.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
External costs in performing activities |
Social
Inclusion
£
86,736
2,200
88,936 |
Health &
Wellbeing
£
51,573
3,970
55,543
Direct
Costs (see
note 5)
£
414,220
90,584
43,833
548,637 |
2025
£
266
2025
Total
activities
£
525,286
64,935
590,221
Support
costs (see
note 6)
£
21,280
7,306
3,176
31,762
2025
£
344,131
204,506
548,637 |
2024
£
651
2024
Total
activities
£
386,778
116,709 |
|
|
|
|
503,487 |
|
|
|
|
Totals
£
435,500
97,890
47,009 |
|
|
|
|
580,399 |
|
|
|
|
2024
£
304,392
180,574 |
|
|
|
|
484,966 |
continued...
-15-
YORK CITY FOOTBALL CLUB FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
6. SUPPORT COSTS
SUPPORT COSTS |
|
Support
Governance
costs
costs
£
£
Sports Participation
16,006
5,274
Social Inclusion
5,495
1,811
Health & Wellbeing
2,389
787
23,890
7,872
Activity
Basis of allocation
Support costs
Allocated to activity in proportion to direct staff costs
Governance costs
Allocated to activity in proportion to direct staff costs |
Totals
£
21,280
7,306
3,176 |
|
31,762 |
|
|
Independent examination
Independent examination fees for the year are £3,200 (2024: £2,960).
Support costs, included in the above, are as follows:
Support costs
Support costs |
|
|
|
|
|
|
|
|
|
2025 |
2024 |
|
Sports |
Social |
Health & |
Total |
Total |
|
Participation |
Inclusion |
Wellbeing |
activities |
activities |
|
£ |
£ |
£ |
£ |
£ |
Wages and salaries |
3,884 |
1,333 |
580 |
5,797 |
4,891 |
Rent and storage |
3,465 |
1,190 |
517 |
5,172 |
4,498 |
General office costs |
8,657 |
2,972 |
1,292 |
12,921 |
5,587 |
|
16,006 |
5,495 |
2,389 |
23,890 |
14,976 |
Governance costs |
|
|
|
|
|
|
|
|
|
2025 |
2024 |
|
Sports |
Social |
Health & |
Total |
Total |
|
Participation |
Inclusion |
Wellbeing |
activities |
activities |
|
£ |
£ |
£ |
£ |
£ |
Accountancy & bookkeeping |
5,274 |
1,811 |
787 |
7,872 |
8,995 |
Legal, professional & |
|
|
|
|
|
insurance |
- |
- |
- |
- |
2,412 |
|
5,274 |
1,811 |
787 |
7,872 |
11,407 |
continued...
-16-
YORK CITY FOOTBALL CLUB FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2025
7. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended30June2025norfortheyear ended
30 June 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.
8. STAFF COSTS
Wages and salaries
Social security costs
Other pension costs |
2025
£
324,059
19,989
5,880
349,928 |
2024
£
287,619
16,531
5,133 |
|
|
309,283 |
The average monthly number of employees during the year was as follows:
Full time employees
Sessional coaches etc
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - 2024
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Sports Participation
307,749
Social Inclusion
42,795
Health & Wellbeing
36,234
Investment income
651
Total
387,429
EXPENDITURE ON
Charitable activities
Sports Participation
342,958
Social Inclusion
28,368
Health & Wellbeing
23,314 |
2025
12
3
15
Restricted
funds
£
66,250
39,807
10,652
-
116,709
60,000
46,057
10,652 |
2024
11
3
14
Total
funds
£
373,999
82,602
46,886
651
504,138
402,958
74,425
33,966 |
|
|
|
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - 2024
continued...
-17-
YORK CITY FOOTBALL CLUB FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - 2024 - continued
Unrestricted
funds
£
Total
394,640
NET INCOME/(EXPENDITURE)
(7,211)
RECONCILIATION OF FUNDS
Total funds brought forward
43,827
TOTAL FUNDS CARRIED FORWARD
36,616
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income |
Restricted
funds
£
116,709
-
-
-
2025
£
18,050
2025
£
1,941
3,901
1,320
6,332
13,494 |
Total
funds
£
511,349
(7,211)
43,827
36,616
2024
£
4,321
2024
£
5,323
2,073
1,151
6,049
14,596 |
|
|
|
continued...
-18-
YORK CITY FOOTBALL CLUB FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
12. MOVEMENT IN FUNDS
MOVEMENT IN FUNDS |
|
|
|
|
|
|
Net |
Transfers |
|
|
|
movement |
between |
At |
At 1.7.24 |
|
in funds |
funds |
30.6.25 |
|
£ |
£ |
£ |
£ |
Unrestricted funds |
|
|
|
|
General fund |
36,616 |
23,765 |
(13,677) |
46,704 |
Restricted funds |
|
|
|
|
Social Inclusion |
- |
(7,509) |
7,509 |
- |
Health & Wellbeing |
- |
(6,168) |
6,168 |
- |
|
- |
(13,677) |
13,677 |
- |
TOTAL FUNDS |
36,616 |
10,088 |
- |
46,704 |
Net movement in funds, included in the above are as follows: |
|
|
|
|
|
|
Incoming |
Resources |
Movement |
|
|
resources |
expended |
in funds |
|
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
|
General fund |
|
525,552 |
(501,787) |
23,765 |
Restricted funds |
|
|
|
|
Sports Participation |
|
58,765 |
(58,765) |
- |
Social Inclusion |
|
2,200 |
(9,709) |
(7,509) |
Health & Wellbeing |
|
3,970 |
(10,138) |
(6,168) |
|
|
64,935 |
(78,612) |
(13,677) |
TOTAL FUNDS |
|
590,487 |
(580,399) |
10,088 |
Comparatives for movement in funds |
|
|
|
|
|
|
|
Net |
|
|
|
|
movement |
At |
|
|
At 1.7.23 |
in funds |
30.6.24 |
|
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
|
General fund |
|
38,827 |
(2,211) |
36,616 |
Regional Talent Centre - designated fund |
|
5,000 |
(5,000) |
- |
|
|
43,827 |
(7,211) |
36,616 |
TOTAL FUNDS |
|
43,827 |
(7,211) |
36,616 |
continued...
-19-
YORK CITY FOOTBALL CLUB FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2025
12. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Regional Talent Centre - designated fund
Restricted funds
Sports Participation
Social Inclusion
Health & Wellbeing
TOTAL FUNDS |
Incoming
resources
£
387,429
-
387,429
66,250
39,807
10,652
116,709
504,138 |
Resources
Movement
expended
in funds
£
£
(389,640)
(2,211)
(5,000)
(5,000)
(394,640)
(7,211)
(66,250)
-
(39,807)
-
(10,652)
-
(116,709)
-
(511,349)
(7,211) |
|
|
|
Grant funding has been received in respect of the following restricted purposes during the year:
Sports Participation - funding received to encourage general sports participation.
Social Inclusion - funding received to support programmes to widen access to sport for disadvantaged groups.
Health&Wellbeing-fundingreceivedtosupportprogrammescentredonthehealthbenefitsgained from
participation in spor t.
Designated fund
Funds were designated in the prior year to support the delivery of the girls Regional Talent Centre in 23/24.
Transfers between funds
TransfersbetweenfundsfromunrestrictedfundstotheSocialInclusionandHealth& Wellbeingfundsreflect the
funding of expenditure that exceeded restricted income received in the year.
continued...
-20-
YORK CITY FOOTBALL CLUB FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2025
13. RELATED PARTY DISCLOSURES
TheFoundationiscloselyrelatedtoYorkCityFootballClub.TheFoundationhasuseofthenameandbadge of
York City Football Club and occupies part of the York Community Stadium.
-21-