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2025-06-30-accounts

REGISTERED COMPANY NUMBER: CE003480 (England and Wales) REGISTERED CHARITY NUMBER: 1162040

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

EGERTON FOOTBALL CLUB

Connaughton & Co 1st Floor 4 Jordan Street Manchester M15 4PY

EGERTON FOOTBALL CLUB

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Statement of Financial Position 5 to 6
Notes to the Financial Statements 7 to 13
Detailed Statement of Financial Activities 14 to 15

EGERTON FOOTBALL CLUB

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

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 June 2025. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of Egerton Football Club are to use the power of football to inspire people to participate in physical activity, to raise the aspiration of our local community and to give local people the confidence and skills to reach their potential.

Significant activities

During the year Egerton Football Club has run organised training sessions and games for teams from under 5s to adult Ladies and Men.

Public benefit

The trustees have given due consideration to the Charity Commission's published guidance on the Public Benefit requirement under the Charities Act 2011 and believe the activities noted above further the charity's purposes for the public benefit.

Grantmaking

During the current year the Charity made a grant to Egerton Youth Club, which owns the land and facilities from where Egerton Football Club operates of £15,674 (2024 : £22,867) for remedial work to the pitches, . It has also accrued a further £15,000 (2024 : £20,000) as a building improvement provision, giving a total provision in these accounts amounting to £55,000 (2024 : £40,000) . In addition to these it has also paid £12,000 (2024 : £13,000) to Egerton Youth Club as a contribution to it's 3G sinking fund.These payments and provisions have been made due to the collaboration agreement of 2016 between Egerton Football Club and Egerton Youth Club in which Egerton Football Club has undertaken to pay part of the costs of the pitch and building maintenance. The 3G pitch and buildings are of considerable benefit to Egerton Football Club enabling it to operate training and games for all of the teams all year round and without the 3G refurbishment the activities of Egerton Football Club could not have taken place.

A further grant of £200 was made during the previous year to Knutsford Community First Responder Trust regarding their Heart Screening Day.

Volunteers

The trustees would like to thank all volunteers for their unpaid time and efforts during the year which has helped us ensure the smooth running of Egerton Football Club.

FINANCIAL REVIEW

Financial position

The Charity's income and expenditure is shown in the accompanying accounting statements.

Reserves policy

The Charity will not necessarily hold anything in reserves at the end of each season for future running costs, as all ongoing costs should be met from each season's subscription income.

Where it is able to, the Charity shall set aside in each year no less than £20,000 to be used for facility improvements / requirements to benefit all football activities.

The reserves set aside for facility improvements / requirements, shall be approved at a trustee meeting and have the support of the Committee prior to expenditure.

The reserves policy shall be reviewed annually.

Going concern

The trustees are of the opinion that there are no material uncertainties that cast doubt on the Charity's ability to continue as a going concern.

Page 1

EGERTON FOOTBALL CLUB

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Egerton Football Club was formed in 2002 for the promotion of community participation in healthy recreation in particular by the provision of facilities for the playing of football.

To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.

Charity constitution

Egerton Football Club is constituted as a Charitable Incorporated Organisation (CIO) using the 'Foundation' model constitution adopted on 12th March 2015.

Recruitment and appointment of new trustees

According to the constitution apart from the first trustees, every trustee must be appointed for a term of 3 years by a resolution passed at a properly convened meeting of the charity trustees and in selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

CE003480 (England and Wales)

Registered Charity number

1162040

Registered office

Mereheath Lane Knutsford Cheshire WA16 6SL

Trustees

T J O'Donnell Mrs E L Naylor S S McCartney P J Ballance

Independent Examiner

Vincent Connaughton, Chartered Accountant Connaughton & Co 1st Floor 4 Jordan Street Manchester M15 4PY

Advisers

The Trust's bankers are TSB Bank Plc, Henry Duncan House, 120 George Street, Edinburgh, EH2 4LH.

27/02/2026

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

T J O'Donnell - Trustee

T J O'Donnell (Feb 27, 2026 01:53:05 GMT) ........................................................................

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EGERTON FOOTBALL CLUB

Independent examiner's report to the trustees of Egerton Football Club ('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 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 member of the Institute of Chartered Accountants in England and Wales, 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.

V P Connaughton

V P Connaughton (Feb 27, 2026 04:22:28 GMT)

Vincent Connaughton, Chartered Accountant

Connaughton & Co 1st Floor

4 Jordan Street Manchester M15 4PY 27/02/2026 Date: .............................................

Page 3

EGERTON FOOTBALL CLUB

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

30.6.25
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
23,670
Charitable activities
General football
207,526
Other trading activities
2
61,829
Investment income
3
1,050
Total
294,075
EXPENDITURE ON
Raising funds
3,591
Charitable activities
General football
282,733
Other
5
-
Total
286,324
NET INCOME
7,751
RECONCILIATION OF FUNDS
Total funds brought forward
31,097
TOTAL FUNDS CARRIED FORWARD
38,848
30.6.24
Total
funds
£
22,560
204,094
74,816
1,233
302,703
3,981
274,703
7,687
286,371
16,332
14,765
31,097

The notes form part of these financial statements

Page 4

EGERTON FOOTBALL CLUB

STATEMENT OF FINANCIAL POSITION 30 JUNE 2025

30.6.25
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
9
32,003
CURRENT ASSETS
Debtors
10
25,348
Cash at bank
51,228
76,576
CREDITORS
Amounts falling due within one year
11
(14,731)
NET CURRENT ASSETS
61,845
TOTAL ASSETS LESS CURRENT
LIABILITIES
93,848
CREDITORS
Amounts falling due after more than one year
12
-
PROVISIONS FOR LIABILITIES
13
(55,000)
NET ASSETS/(LIABILITIES)
38,848
FUNDS
14
Unrestricted funds
38,848
TOTAL FUNDS
38,848
30.6.24
Total
funds
£
24,389
46,789
54,122
100,911
(52,976)
47,935
72,324
(1,227)
(40,000)
31,097
31,097
31,097

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 5

continued...

EGERTON FOOTBALL CLUB

STATEMENT OF FINANCIAL POSITION - continued 30 JUNE 2025

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 27/02/2026 ............................................. and were signed on its behalf by:

T J O'Donnell (Feb 27, 2026 01:53:05 GMT)

............................................. T J O'Donnell - Trustee

The notes form part of these financial statements

Page 6

EGERTON FOOTBALL CLUB

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

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.

Critical accounting judgements and key sources of estimation uncertainty

The key source of uncertainty is around the provision for cost for the refurbishments to the building and 3G pitch. The 3G pitch is estimated to last for 10 years and the estimated cost of refurbishment is £240,000, however, it is possible that if it lasts less time than this and/or that inflation could raise the cost of refurbishment meaning the judgements made this year have a risk of being underestimated.

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 that 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 costs 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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

Fixed assets such as footballs and other training equipment with an uncertain estimated useful life have been written off in the statement of financial activities in the year they are purchased.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

continued...

Page 7

EGERTON FOOTBALL CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

2. OTHER TRADING ACTIVITIES

2. OTHER TRADING ACTIVITIES
30.6.25 30.6.24
£ £
Sponsorships 11,000 19,500
Egerton Classic 19,240 19,666
Saturday & holiday club 29,304 33,251
Other income 2,285 2,399
61,829 74,816
3. INVESTMENT INCOME
30.6.25 30.6.24
£ £
Deposit account interest 1,050 1,233
4. GRANTS PAYABLE
30.6.25 30.6.24
£ £
General football 42,674 48,567

During the year there was a material grant made to Egerton Youth Club amounting to £42,674 (2024 : £48,367) of which, £15,674 (2024 : £15,367) was for pitch remedial work and £27,000 (2024 : £33,000) for building and 3G pitch refurbishment which Egerton Football Club uses to deliver a large part of their charitable activities

5. OTHER

Included in other costs in the previous year are First Team expenses which have been designated as non charitable expenses amounting to £6,460 as well as Corporation Tax arising from these non charitable expenses amounting to £1,227.

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

30.6.25 30.6.24
£ £
Depreciation - owned assets 4,150 2,973
Other operating leases 106,016 92,214
Independent Examination Fees 2,880 3,120

7. TRUSTEES' REMUNERATION AND BENEFITS

Trustees are not remunerated for their duties as trustees however during the year P J Ballance was paid £905 (2024 : £320) and T J O'Donnell £1,120 (2024 : £Nil) for coaching and referee fees.

continued...

Page 8

EGERTON FOOTBALL CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

7. TRUSTEES' REMUNERATION AND BENEFITS - continued

Trustees' expenses

During the year the trustees have paid expenses on behalf of the charity amounting to £4,205 (2024 : £4,560), all of which was reimbursed to them during the year.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 22,560
Charitable activities
General football 204,094
Other trading activities 74,816
Investment income 1,233
Total 302,703
EXPENDITURE ON
Raising funds 3,981
Charitable activities
General football 274,703
Other 7,687
Total 286,371
NET INCOME 16,332
RECONCILIATION OF FUNDS
Total funds brought forward 14,765
TOTAL FUNDS CARRIED FORWARD 31,097

continued...

Page 9

EGERTON FOOTBALL CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

9. TANGIBLE FIXED ASSETS

9. TANGIBLE FIXED ASSETS
Plant and
machinery
£
COST
At 1 July 2024 29,734
Additions 11,764
At 30 June 2025 41,498
DEPRECIATION
At 1 July 2024 5,345
Charge for year 4,150
At 30 June 2025 9,495
NET BOOK VALUE
At 30 June 2025 32,003
At 30 June 2024 24,389
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£ £
Other debtors 3,224 14,803
Prepayments and accrued income 22,124 31,986
25,348 46,789
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£ £
Trade creditors 11,543 36,886
Accruals and deferred income 3,188 16,090
14,731 52,976

Deferred income of £Nil (2024 - £2,210) is made up of subscriptions for next season's football activities paid in advance.

continued...

Page 10

EGERTON FOOTBALL CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Other creditors
13.
PROVISIONS FOR LIABILITIES
Provisions
Balance as at 30 June 2024
Provisions in the year
Balance as at 30 June 2025
30.6.25
30.6.24
£
£
-
1,227
30.6.25
30.6.24
£
£
55,000
40,000
Building
Provision
£
40,000
15,000
55,000
30.6.25
30.6.24
£
£
-
1,227
30.6.25
30.6.24
£
£
55,000
40,000
Building
Provision
£
40,000
15,000
55,000
Total
£
40,000
15,000
55,000

These provisions relate to a collaboration agreement dated in 2016 between Egerton Football Club and Egerton Youth Club, whereby Egerton Football Club agreed that due to being the major user of facilities owned by Egerton Youth Club, Egerton Football Club would contribute towards any major improvements / refurbishments that would enhance their football provision, having agreed substantially discounted usage charges. Therefore, building provisions are made if possible each financial year in preparation for such expenditure.

The 3G pitch was fully refurbished in the year ended 30 June 2022 and is expected to have a useful life of 10 years. Therefore Egerton Football Club has contributed £37,000 to Egerton Youth Club's sinking fund and is expecting to have to contribute another £83,000 in over the life time of this asset.

14. MOVEMENT IN FUNDS

Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
At 1.7.24
£
31,097
31,097
Incoming
resources
£
294,075
294,075
Net
movement
At
in funds
30.6.25
£
£
7,751
38,848
7,751
38,848
Resources
Movement
expended
in funds
£
£
(286,324)
7,751
(286,324)
7,751
Net
movement
At
in funds
30.6.25
£
£
7,751
38,848
7,751
38,848
Resources
Movement
expended
in funds
£
£
(286,324)
7,751
(286,324)
7,751
7,751

continued...

Page 11

EGERTON FOOTBALL CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.7.23 in funds 30.6.24
£ £ £
Unrestricted funds
General fund 14,765 16,332 31,097
TOTAL FUNDS 14,765 16,332 31,097

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
302,703
302,703
Resources
Movement
expended
in funds
£
£
(286,371)
16,332
(286,371)
16,332
Resources
Movement
expended
in funds
£
£
(286,371)
16,332
(286,371)
16,332
16,332

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.7.23 in funds 30.6.25
£ £ £
Unrestricted funds
General fund 14,765 24,083 38,848
TOTAL FUNDS 14,765 24,083 38,848

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
£
596,778
596,778
Resources
Movement
expended
in funds
£
£
(572,695)
24,083
(572,695)
24,083
Resources
Movement
expended
in funds
£
£
(572,695)
24,083
(572,695)
24,083
24,083

continued...

Page 12

EGERTON FOOTBALL CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025

15. RELATED PARTY DISCLOSURES

Egerton Youth Club is a related party due to common trustees. The transactions with this related party during the year are as follows:

Pitch Hire paid to Egerton Youth Club £99,000 (2024 - £90,000), this represents a discount of around £70,000 compared to market value. Grants paid to Egerton Youth Club £27,000 (2024 - £33,000) of which £55,000 (2024 : £40,000) has been accrued to meet future refurbishment expenditure for the facility owned by Egerton Youth Club

The balance due from Egerton Youth Club as at 30th June 2025 amounted to £1,905 (2024 - £13,086). The balance due to Egerton Youth Club as at 30th June 2025 amounted to £803 (2024 - £24,341).

Transactions with other related parties are as follows:

Fees paid to close relations of the trustees for football coaching in the year £1,845 (2024 - £3,049).

Page 13

EGERTON FOOTBALL CLUB

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

30.6.25 30.6.24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 1,000 -
Grants 22,670 22,560
23,670 22,560
Other trading activities
Sponsorships 11,000 19,500
Egerton Classic 19,240 19,666
Saturday & holiday club 29,304 33,251
Other income 2,285 2,399
61,829 74,816
Investment income
Deposit account interest 1,050 1,233
Charitable activities
Subscriptions 207,526 204,094
Total incoming resources 294,075 302,703
EXPENDITURE
Other trading activities
Egerton Classic costs 3,591 3,981
Charitable activities
Pitch hire 106,016 92,214
Insurance 3,095 2,711
Sundries 5,165 6,089
Coaching costs 56,216 58,135
Referee fees 14,497 16,961
League & cup fees 4,753 7,719
Fines 2,568 2,793
FA courses for managers 1,850 1,065
CRB checks 280 300
Professional fees 5,296 2,820
Presentation week 5,018 4,376
First team expenses - 2,260
Online subs charges 9,769 9,020
Kit & equipment costs 18,506 13,580
Accountancy fees 2,880 3,120
Plant and machinery 4,150 2,973
Grants to institutions 42,674 48,567
282,733 274,703

This page does not form part of the statutory financial statements

Page 14

EGERTON FOOTBALL CLUB

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2025
30.6.25 30.6.24
£ £
Charitable activities
Other
First team expenses - 6,460
Corporation tax - 1,227
- 7,687
Total resources expended 286,324 286,371
Net income 7,751 16,332

This page does not form part of the statutory financial statements

Page 15

Egerton Football Club - Final Accounts - 30.06.2025

Final Audit Report

2026-02-27

Created: 2026-02-10 By: Jane Long (jane.long@lacca.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAHjqjBX2U9iq1nJz84uqQn1lGdYy8FLMs

"Egerton Football Club - Final Accounts - 30.06.2025" History

Document created by Jane Long (jane.long@lacca.co.uk)

2026-02-10 - 10:58:42 AM GMT- IP address: 195.21.69.152

Document emailed to T J O'Donnell (tomodonnell@egertonfootballclub.co.uk) for signature

2026-02-10 - 10:58:46 AM GMT

Email viewed by T J O'Donnell (tomodonnell@egertonfootballclub.co.uk)

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Email viewed by T J O'Donnell (tomodonnell@egertonfootballclub.co.uk)

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Document e-signed by T J O'Donnell (tomodonnell@egertonfootballclub.co.uk)

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Document emailed to V P Connaughton (vpc@lacca.co.uk) for signature

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Agreement completed.

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