## **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**
**----- Start of picture text -----**
SORP reference
**----- End of picture text -----**
|**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**
**----- Start of picture text -----**
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
**----- End of picture text -----**
## **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
**----- End of picture text -----**
## – 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:
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 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**
**----- 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):
**----- 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|
**----- End of picture text -----**
## **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:
**----- Start of picture text -----**
||||
|---|---|---|
|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:
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 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**
**----- 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):
**----- 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|
**----- End of picture text -----**
## **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:
**----- Start of picture text -----**
||||
|---|---|---|
|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