Trustees’ Annual Report for the period
From 01/04/2021 Period start date To 31/03/2022 Period end date
Charity name: Northumberland Football League
Charity registration number: 1161747
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | To provide a safe environmentforchildren, young people andadults to participatein footballand other activity’s whilst promoting physicalwellbeing |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
To provide sporting activity and education to include football leagues, friendlies and cup competitions ,along with opportunity’s in volunteering , we continue to support our members families who may have suffered hardship/illness with awards from our social fund |
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | All Trustees are fully aware of their roles and responsibility’s |
Additional information (optional) You may choose to include further statements where relevant about:
SORP reference Policies are reviewed annually Para 1.38 Policy on grant making Policies are reviewed annually Para 1.38 Policy on social investment including program related investment Policies are reviewed annually Para 1.38 Contribution made by volunteers
Other
Achievements and Performance
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SORP reference
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| Achievements and Performance | Achievements and Performance | Achievements and Performance |
|---|---|---|
| SORP reference | ||
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | We have shown a 11% growth in participation across all age groups, We have been recognised by The County FA and awarded the grassroots league of the year award Financial performance has remained on target with no outstanding debts and a healthy cash reserve We provided support to our mamebers and the wider community of £10,000 |
Additional information (optional) You may choose to include further statements where relevant about:
| Achievements against objectives set |
Para 1.41 | All KPI’S Set have been achieved |
| Performance of fundraising activities against objectives set |
Para 1.41 | Summer fund raising events were successful and ahead of plan |
| Investment performance against objectives |
Para 1.41 | We do not invest externally |
| Other |
Financial Review
| Financial Review | ||
|---|---|---|
| Review of the charity’s financial position at the end of the period |
Para 1.21 | Account are in ordered and are externally audited and managed monthly by an external accountancy firm |
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | We hold 6 months operating costs as good practice to cover unforeseen circumstances |
| Amount of reserves held | Para 1.22 | 6 months |
| Reasons for holding zero reserves |
Para 1.22 | n/a |
| Details of fund materially in deficit |
Para 1.24 | n/a |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 | n/a |
Additional information (optional)
| Additional information (optional) | Additional information (optional) | |
|---|---|---|
| You may choose to include further statements | where relevant about: | |
| The charity’s principal sources of funds (including any fundraising) |
Para 1.47 | Main income provided by members clubs teams to participate in the competitions, main fundraising is the annual summer tournaments |
| Investment policy and objectives including any social investment policy adopted |
Para 1.46 | Policies are reviewed annually |
| A description of the principal risks facing the charity |
Para 1.46 | Risks would be another lockdown stopping us from trading or loss of volunteers |
| Other |
Structure, Governance and Management
| Description of charity’s trusts: |
na | |
|---|---|---|
| Type of governing document (trust deed, royal charter) |
Para 1.25 | Articles of association |
| How is the charity constituted? (e.g unincorporated association, CIO) |
Para 1.25 | Articles of association and a limited by guarantee company |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Para 1.25 | As per the Constitution and articles of association |
Additional information (optional) You may choose to include further statements where relevant about:
| Additional information (optional) You may choose to include further statements where relevant about: |
Additional information (optional) You may choose to include further statements where relevant about: |
Additional information (optional) You may choose to include further statements where relevant about: |
|---|---|---|
| Policies and procedures adopted for the induction and training of trustees |
Para 1.51 | All policy’s reviewed annually |
| The charity’s organisational structure and any wider network with which the charity works |
Para 1.51 | All policy’s reviewed annually and we work with The National FA , Football Foundation |
| Relationship with any related parties |
Para 1.51 | n/a |
| Other |
Reference and Administrative details
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Charity name Northumberland Football Leagues
Other name the charity uses NFL
Registered charity number 1161747
Charity’s principal address McKendrick Villas , Cowgate ,Newcastle Upon Tyne NE53AB
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Names of the charity trustees who manage the charity
----- Start of picture text -----
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Stephen Bell Chair Board of Trustees
2 Ian Coates Secretary Board of Trustees
3 Gary Trewick Board of Trustees
4 Fiona Robson June 2021 Resigned
5 Nicola Borthwick Board of Trustees
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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– Corporate trustees names of the directors at the date the report was approved
Director name
Name of trustees holding title to property belonging to the charity
Trustee name Dates acted if not for whole year
Funds held as custodian trustees on behalf of others
Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets
Additional information (optional)
Names and addresses of advisers (Optional information)
| Type of | Name | Address |
|---|---|---|
| adviser | ||
| Accountant | AWS | Berrymoor Crt Cramlington |
| Name of chief executive or names of senior staff members (Optional information) |
Exemptions from disclosure
Reason for non-disclosure of key personnel details
Other optional information
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date |
Ian coates |
|---|---|
| Ian Coates | |
Secretary |
|
| 19/02/2023 | |
| 19/02/2023 |
REGISTERED COMPANY NUMBER: 08038076 (England and Wales) REGISTERED CHARITY NUMBER: 1161747
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 April 2022
for
Northumberland Football Leagues Limited
AWS Accountancy Limited 3 Berrymoor Court Northumberland Business Park Cramlington Northumberland NE23 7RZ
Northumberland Football Leagues Limited
Contents of the Financial Statements for the Year Ended 30 April 2022
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 to 5 |
| Notes to the Financial Statements | 6 to 10 |
| Detailed Statement of Financial Activities | 11 to 12 |
Northumberland Football Leagues Limited
Report of the Trustees for the Year Ended 30 April 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
08038076 (England and Wales)
Registered Charity number
1161747
Registered office
Cowgate Sports Pavillion Mckendrick Villa Cowgate Newcastle Upon Tyne Tyne and Wear NE5 3BU
Trustees
Mr I P Coates Mr G Trewick Mrs F J Robson (resigned 21.7.21) Mrs N Mccabe Mr S G Bell Mr S Lovejoy (appointed 14.5.22)
Independent Examiner
AWS Accountancy Limited 3 Berrymoor Court Northumberland Business Park Cramlington Northumberland NE23 7RZ
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.......................................................... Mr G Trewick - Trustee
Page 1
Independent Examiner's Report to the Trustees of Northumberland Football Leagues Limited
Independent examiner's report to the trustees of Northumberland Football Leagues Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2022.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ATT which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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 concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr I W Cooney ATT AWS Accountancy Limited 3 Berrymoor Court Northumberland Business Park Cramlington Northumberland NE23 7RZ
Date: .............................................
Page 2
Northumberland Football Leagues Limited
Statement of Financial Activities
for the Year Ended 30 April 2022
| 30.4.22 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Charitable activities Junior Football League 266,719 Other trading activities 2 - Investment income 3 1 Total 266,720 EXPENDITURE ON Raising funds 9,433 Charitable activities Junior Football League 279,646 Total 289,079 NET INCOME/(EXPENDITURE) (22,359) RECONCILIATION OF FUNDS Total funds brought forward 131,742 TOTAL FUNDS CARRIED FORWARD 109,383 |
30.4.21 Total funds £ 247,290 280 - 247,570 24,491 205,146 229,637 17,933 113,809 131,742 |
|---|---|
The notes form part of these financial statements
Page 3
Northumberland Football Leagues Limited
Balance Sheet
30 April 2022
| 30.4.22 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 20,809 CURRENT ASSETS Cash at bank and in hand 91,828 CREDITORS Amounts falling due within one year 8 (3,254) NET CURRENT ASSETS 88,574 TOTAL ASSETS LESS CURRENT LIABILITIES 109,383 NET ASSETS 109,383 FUNDS 9 Unrestricted funds 109,383 TOTAL FUNDS 109,383 |
30.4.21 Total funds £ 18,246 118,697 (5,201) 113,496 131,742 131,742 131,742 131,742 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2022 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
Page 4
continued...
Northumberland Football Leagues Limited
Balance Sheet - continued
30 April 2022
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Mr I P Coates - Trustee
The notes form part of these financial statements
Page 5
Northumberland Football Leagues Limited
Notes to the Financial Statements for the Year Ended 30 April 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - not provided Plant and machinery - 15% on reducing balance
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.
Restricted funds can only be used for particular restricted purposes within the objects of 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.
Page 6
continued...
Northumberland Football Leagues Limited
Notes to the Financial Statements - continued for the Year Ended 30 April 2022
2. OTHER TRADING ACTIVITIES
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||||
|---|---|---|
|30.4.22|30.4.21|
|£|£|
|Sportsmans dinner|-|280|
|3.|INVESTMENT INCOME|
|30.4.22|30.4.21|
|£|£|
|Interest receivable - trading|1|-|
----- End of picture text -----
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
----- Start of picture text -----
||||
|---|---|---|
|30.4.22|30.4.21|
|£|£|
|Depreciation - owned assets|2,599|2,148|
|-|
|Deficit on disposal of fixed assets|1,138|
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5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 April 2022 nor for the year ended 30 April 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 April 2022 nor for the year ended 30 April 2021.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
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||||
|---|---|---|
|30.4.22|30.4.21|
|Admin Staff|2|4|
----- End of picture text -----
No employees received emoluments in excess of £60,000.
Page 7
continued...
Northumberland Football Leagues Limited
Notes to the Financial Statements - continued for the Year Ended 30 April 2022
7. TANGIBLE FIXED ASSETS
| Improvements to Plant and property machinery £ £ COST At 1 May 2021 6,077 18,030 Additions - 6,300 Disposals - (2,453) At 30 April 2022 6,077 21,877 DEPRECIATION At 1 May 2021 - 5,861 Charge for year - 2,599 Eliminated on disposal - (1,315) At 30 April 2022 - 7,145 NET BOOK VALUE At 30 April 2022 6,077 14,732 At 30 April 2021 6,077 12,169 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.4.22 £ Trade creditors 867 Tax - Social security and other taxes 2,226 Other creditors 161 3,254 9. MOVEMENT IN FUNDS Net movement At 1.5.21 in funds £ £ Unrestricted funds General fund 131,742 (22,359) TOTAL FUNDS 131,742 (22,359) |
Totals £ 24,107 6,300 (2,453) 27,954 5,861 2,599 (1,315) 7,145 20,809 18,246 30.4.21 £ 828 22 2,661 1,690 5,201 At 30.4.22 £ 109,383 109,383 |
|---|---|
Page 8
continued...
Northumberland Football Leagues Limited
Notes to the Financial Statements - continued for the Year Ended 30 April 2022
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | **Resources ** | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 266,720 | (289,079) | (22,359) |
| TOTAL FUNDS | 266,720 | (289,079) | (22,359) |
| Comparatives for movement in funds | |||
| Unrestricted funds | At 1.5.20 £ |
Net movement in funds £ |
At 30.4.21 £ |
| General fund | 113,809 | 17,933 | 131,742 |
| TOTAL FUNDS | 113,809 | 17,933 | 131,742 |
| Comparative net movement in funds, included | in the above are as | follows: | |
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
| General fund | 247,570 | (229,637) | 17,933 |
| TOTAL FUNDS | 247,570 | (229,637) | 17,933 |
| A current year 12 months and prior year 12 months combined position is as follows: | |||
| Unrestricted funds | At 1.5.20 £ |
Net movement in funds £ |
At 30.4.22 £ |
| General fund | 113,809 | (4,426) | 109,383 |
| TOTAL FUNDS | 113,809 | (4,426) | 109,383 |
Page 9
continued...
Northumberland Football Leagues Limited
Notes to the Financial Statements - continued for the Year Ended 30 April 2022
9. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 514,290 514,290 |
Resources Movement expended in funds £ £ (518,716) (4,426) (518,716) (4,426) |
|---|---|---|
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 April 2022.
Page 10
Northumberland Football Leagues Limited
Detailed Statement of Financial Activities for the Year Ended 30 April 2022
| INCOME AND ENDOWMENTS Other trading activities Sportsmans dinner Investment income Interest receivable - trading Charitable activities League fees and fines Transfer fees and replacement cards Grants and sponsorships Tournaments Miscellaneous income Total incoming resources EXPENDITURE Other trading activities Costs of footballs, first aid kits etc for sale Charitable activities Insurance Telephone Sundries Trophies and presenation evening Travelling expenses Tournaments Pitch and venue hire Referee fees Training costs Entertainment and refreshments Donations Support costs Management Wages Carried forward |
30.4.22 £ - 1 237,343 6,240 10,132 12,000 1,004 266,719 266,720 9,433 284 1,458 921 43,677 2,028 8,736 73,198 48,749 1,599 2,501 3,537 186,688 38,352 38,352 |
30.4.21 £ 280 - 185,897 2,100 51,406 3,435 4,452 247,290 247,570 24,491 270 1,363 1,453 47,135 185 7,515 48,814 16,994 400 1,313 - 125,442 65,137 65,137 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 11
Northumberland Football Leagues Limited
| Detailed Statement of Financial Activities for the Year Ended 30 April 2022 Management Brought forward Office expenditure Administration expenses Repairs & renewals Finance Bank charges Exceptional items Other 2 Depreciation of tangible fixed assets Governance costs Accountancy fees Legal and professional fees Tax Loss on sale of tangible fixed assets Total resources expended Net (expenditure)/income |
30.4.22 £ 38,352 5,167 28,096 9,888 81,503 852 529 1,381 2,600 1,858 4,500 (22) 1,138 7,474 289,079 (22,359) |
30.4.21 £ 65,137 3,607 3,400 - 72,144 978 - 978 2,148 2,208 2,226 - - 4,434 229,637 17,933 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 12
REGISTERED COMPANY NUMBER: 08038076 (England and Wales) REGISTERED CHARITY NUMBER: 1161747
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 April 2022
for
Northumberland Football Leagues Limited
AWS Accountancy Limited 3 Berrymoor Court Northumberland Business Park Cramlington Northumberland NE23 7RZ
Northumberland Football Leagues Limited
Contents of the Financial Statements for the Year Ended 30 April 2022
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 to 5 |
| Notes to the Financial Statements | 6 to 10 |
| Detailed Statement of Financial Activities | 11 to 12 |
Northumberland Football Leagues Limited
Report of the Trustees for the Year Ended 30 April 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
08038076 (England and Wales)
Registered Charity number
1161747
Registered office
Cowgate Sports Pavillion Mckendrick Villa Cowgate Newcastle Upon Tyne Tyne and Wear NE5 3BU
Trustees
Mr I P Coates Mr G Trewick Mrs F J Robson (resigned 21.7.21) Mrs N Mccabe Mr S G Bell Mr S Lovejoy (appointed 14.5.22)
Independent Examiner
AWS Accountancy Limited 3 Berrymoor Court Northumberland Business Park Cramlington Northumberland NE23 7RZ
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.......................................................... Mr G Trewick - Trustee
Page 1
Independent Examiner's Report to the Trustees of Northumberland Football Leagues Limited
Independent examiner's report to the trustees of Northumberland Football Leagues Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2022.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ATT which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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 concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr I W Cooney ATT AWS Accountancy Limited 3 Berrymoor Court Northumberland Business Park Cramlington Northumberland NE23 7RZ
Date: .............................................
Page 2
Northumberland Football Leagues Limited
Statement of Financial Activities
for the Year Ended 30 April 2022
| 30.4.22 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Charitable activities Junior Football League 266,719 Other trading activities 2 - Investment income 3 1 Total 266,720 EXPENDITURE ON Raising funds 9,433 Charitable activities Junior Football League 279,646 Total 289,079 NET INCOME/(EXPENDITURE) (22,359) RECONCILIATION OF FUNDS Total funds brought forward 131,742 TOTAL FUNDS CARRIED FORWARD 109,383 |
30.4.21 Total funds £ 247,290 280 - 247,570 24,491 205,146 229,637 17,933 113,809 131,742 |
|---|---|
The notes form part of these financial statements
Page 3
Northumberland Football Leagues Limited
Balance Sheet
30 April 2022
| 30.4.22 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 20,809 CURRENT ASSETS Cash at bank and in hand 91,828 CREDITORS Amounts falling due within one year 8 (3,254) NET CURRENT ASSETS 88,574 TOTAL ASSETS LESS CURRENT LIABILITIES 109,383 NET ASSETS 109,383 FUNDS 9 Unrestricted funds 109,383 TOTAL FUNDS 109,383 |
30.4.21 Total funds £ 18,246 118,697 (5,201) 113,496 131,742 131,742 131,742 131,742 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2022 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
Page 4
continued...
Northumberland Football Leagues Limited
Balance Sheet - continued
30 April 2022
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Mr I P Coates - Trustee
The notes form part of these financial statements
Page 5
Northumberland Football Leagues Limited
Notes to the Financial Statements for the Year Ended 30 April 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - not provided Plant and machinery - 15% on reducing balance
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.
Restricted funds can only be used for particular restricted purposes within the objects of 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.
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Northumberland Football Leagues Limited
Notes to the Financial Statements - continued for the Year Ended 30 April 2022
2. OTHER TRADING ACTIVITIES
----- Start of picture text -----
||||
|---|---|---|
|30.4.22|30.4.21|
|£|£|
|Sportsmans dinner|-|280|
|3.|INVESTMENT INCOME|
|30.4.22|30.4.21|
|£|£|
|Interest receivable - trading|1|-|
----- End of picture text -----
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
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||||
|---|---|---|
|30.4.22|30.4.21|
|£|£|
|Depreciation - owned assets|2,599|2,148|
|-|
|Deficit on disposal of fixed assets|1,138|
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5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 April 2022 nor for the year ended 30 April 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 April 2022 nor for the year ended 30 April 2021.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
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||||
|---|---|---|
|30.4.22|30.4.21|
|Admin Staff|2|4|
----- End of picture text -----
No employees received emoluments in excess of £60,000.
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Northumberland Football Leagues Limited
Notes to the Financial Statements - continued for the Year Ended 30 April 2022
7. TANGIBLE FIXED ASSETS
| Improvements to Plant and property machinery £ £ COST At 1 May 2021 6,077 18,030 Additions - 6,300 Disposals - (2,453) At 30 April 2022 6,077 21,877 DEPRECIATION At 1 May 2021 - 5,861 Charge for year - 2,599 Eliminated on disposal - (1,315) At 30 April 2022 - 7,145 NET BOOK VALUE At 30 April 2022 6,077 14,732 At 30 April 2021 6,077 12,169 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.4.22 £ Trade creditors 867 Tax - Social security and other taxes 2,226 Other creditors 161 3,254 9. MOVEMENT IN FUNDS Net movement At 1.5.21 in funds £ £ Unrestricted funds General fund 131,742 (22,359) TOTAL FUNDS 131,742 (22,359) |
Totals £ 24,107 6,300 (2,453) 27,954 5,861 2,599 (1,315) 7,145 20,809 18,246 30.4.21 £ 828 22 2,661 1,690 5,201 At 30.4.22 £ 109,383 109,383 |
|---|---|
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Northumberland Football Leagues Limited
Notes to the Financial Statements - continued for the Year Ended 30 April 2022
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | **Resources ** | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 266,720 | (289,079) | (22,359) |
| TOTAL FUNDS | 266,720 | (289,079) | (22,359) |
| Comparatives for movement in funds | |||
| Unrestricted funds | At 1.5.20 £ |
Net movement in funds £ |
At 30.4.21 £ |
| General fund | 113,809 | 17,933 | 131,742 |
| TOTAL FUNDS | 113,809 | 17,933 | 131,742 |
| Comparative net movement in funds, included | in the above are as | follows: | |
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
| General fund | 247,570 | (229,637) | 17,933 |
| TOTAL FUNDS | 247,570 | (229,637) | 17,933 |
| A current year 12 months and prior year 12 months combined position is as follows: | |||
| Unrestricted funds | At 1.5.20 £ |
Net movement in funds £ |
At 30.4.22 £ |
| General fund | 113,809 | (4,426) | 109,383 |
| TOTAL FUNDS | 113,809 | (4,426) | 109,383 |
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Northumberland Football Leagues Limited
Notes to the Financial Statements - continued for the Year Ended 30 April 2022
9. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 514,290 514,290 |
Resources Movement expended in funds £ £ (518,716) (4,426) (518,716) (4,426) |
|---|---|---|
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 April 2022.
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Northumberland Football Leagues Limited
Detailed Statement of Financial Activities for the Year Ended 30 April 2022
| INCOME AND ENDOWMENTS Other trading activities Sportsmans dinner Investment income Interest receivable - trading Charitable activities League fees and fines Transfer fees and replacement cards Grants and sponsorships Tournaments Miscellaneous income Total incoming resources EXPENDITURE Other trading activities Costs of footballs, first aid kits etc for sale Charitable activities Insurance Telephone Sundries Trophies and presenation evening Travelling expenses Tournaments Pitch and venue hire Referee fees Training costs Entertainment and refreshments Donations Support costs Management Wages Carried forward |
30.4.22 £ - 1 237,343 6,240 10,132 12,000 1,004 266,719 266,720 9,433 284 1,458 921 43,677 2,028 8,736 73,198 48,749 1,599 2,501 3,537 186,688 38,352 38,352 |
30.4.21 £ 280 - 185,897 2,100 51,406 3,435 4,452 247,290 247,570 24,491 270 1,363 1,453 47,135 185 7,515 48,814 16,994 400 1,313 - 125,442 65,137 65,137 |
|---|---|---|
This page does not form part of the statutory financial statements
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Northumberland Football Leagues Limited
| Detailed Statement of Financial Activities for the Year Ended 30 April 2022 Management Brought forward Office expenditure Administration expenses Repairs & renewals Finance Bank charges Exceptional items Other 2 Depreciation of tangible fixed assets Governance costs Accountancy fees Legal and professional fees Tax Loss on sale of tangible fixed assets Total resources expended Net (expenditure)/income |
30.4.22 £ 38,352 5,167 28,096 9,888 81,503 852 529 1,381 2,600 1,858 4,500 (22) 1,138 7,474 289,079 (22,359) |
30.4.21 £ 65,137 3,607 3,400 - 72,144 978 - 978 2,148 2,208 2,226 - - 4,434 229,637 17,933 |
|---|---|---|
This page does not form part of the statutory financial statements
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