Charity number. 1162213 Berkshire County Girls Football League Report and financial statements For the year ended 31May 2021 Berkshtre Girls Foothall Charity Contents For the year ended 31 May 2021 Reference and adminFStrative information .......................................... Trustees, annual report ...................................................................................................................................... Statement of finanual activities (incorporating an ino)me and expenditure account) ....................................... Balance sheet Statement of cash flov4s ..................................................................................................................................... Notes tothe financial statements ..............._-................................................................................................... 10 Berkshire County Girls Foothall League Trustees. annual report For the year ènded 31 May 2021 Charity number 1162213 Operational address 58 Pennfields. Ruscombe. Reading. RG10 9BG Patron- Fran Kirby {Chelsea FC W(￿en & England Women) Trustees Ex4)fficio Trustees: Carol John. Chair Ethan Greene. Secretary Brtan Strange. Treasurer Elected Trustees: Heather Wellington {Referee) David BoKock John Swallow (Ascot United FC) (elected 8° July 2021) Bankeys HSBC. 186 Broadway. Didcol. Oxfordshire. Charity Members The member clubs during the 2020121 financial year vMe.' AFC Aldetrnaston AFC Henley {New) AFC Reading Ascot United Ashridge Park FC Berks County FC Bracknell Athletic Burnham Junior FC Caversham AFC Caversham Trents Childrey FC (New) Didcot Casuals FC Famham Royal Mavericks Finch3mpslead FC Goring Robins FC Holyport FC (New) Laurel Parf( FC Maidenhead Boys & Girts FC Maidenhead Unf(ed Marfow FC Girls Marlow Youth FC Penn & T￿erS Green Pinewood FC Purley Jubilee ROtherf￿ld Uniled" Sandhurst TO￿ BOYE & Girfs FC Sh1nf￿ld Rangets FC Slough TO￿ FC Thatcham & NeW￿ry Ladies & Girls FC Thalcham Tiynadoes FC Tilehursl Panthers FC T￿Ord Comets FC Wargrave Girfs FC Winnorsh Rangers FC Woknngham & Emmbr(M)k Y(NJth FC W(M)dley United . No aclive team in 2020r21 season, re-entered for 2021r22 Season. Note that a member club which does nol enter any teams at the start of a new season sh811 automatically cease to be a member of the competition and ￿lIaISO the￿bY cease lo be Membe￿ of the Charity. Berkshire County Girls Football League Trustees, annual report For the year end￿ 31 May 2021 Report of the trustees for the year ended 31 May 2021 The tnjslees pre￿t their rewrt and the fwjancial statements for the year ended 31 May 2021. The reference and administrative infomiation set out on page 1 fomis part of this report. The financial stalements comply with current stalulory requrrements, the Chartvs constitution and the Statement of Recommended Practice - Accounting and Rermxting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102. Objectives and activities Purposes and alms The object of the Charity is to provide or assist in the provision of faciliknes in the interesls of social welfare. for recreation or other leisure time Occupati￿ of women and giJ1s in the County of Berkshire and surrounding counties, wtth the object of improving their ￿ndItIOnS of life, in parti￿lar. but not exdusively, to promote and organise:_ leagues. cup competitions 2nd other fixiures- activities lo raise standards of plawng, coaching and refereeing in female football," and 2clivtties to increase participation and facilttate access to the sport to all females wthin the Community. The Berkshire County Girls Football League organises." League and cup competitions for leams in age grwps fr(xn UrKler 9 through to Under 16. and developmental festivats for Under 7 and Under 8 age groups. Futsal competttions. Managers, meetings with a range of speaker5 on relevant tq)iGS. Developmental and training events for coaches and players. The trustees review the aims. obiecbves and activities of the Chartty each year. This rewrt looks at what the Charity has achieved and the outcomes of ils work in the reporting periixl. The trustees report the success of each key activtly and the benefits the Charity has brought to those groups of people that it is set up lo help. The review also helps the trustees ensure the charit￿$ auns. Obi￿tiVeS and act1Wt￿ remained focijsed on its stated purposes. The trustees have referred to the guidan￿ contained in the Charity Commission's generdl guidan￿ on public benefit when reviewing the Chartvs aims and objectives and in planning its future activities. In particular. the twstees (x)nsider how ptanned activihes will contribute to the aims and objectives that have been set. Charity Patron The tnjstees are delighted that Fran tfjrby, who currently plays for Chelsea FC Women and the England Women's national team, continued as Patron of the Betkshire C(NJnty Gids Football Leagije. The tnjstees consider Fran to be an excellent role model r(K anyone plawng female football. while ￿s0 demonstrating vthat can be achieved in the female game. Fran was PFA and FWA Player of the Year 2020121 and also named in the PFA 2020121 Team of the Year and in the 2020121 UEFA Champions League squad of the season. Grant-making policy The Chaftty has a grant-making policy. whereby. grants may be offered (x)nsistent with the Charitrfs aims and objectsves. The twstees have detemlined that it will only be possible to give grants when sufficient funds are available for disthbution or speafic donations are r￿1Ved to SUPFK)rt specific grant payments. The trustees would only make grants ￿t￿e they ￿Xx￿1der these would be for the public benefit Berkshire County Girls Football Lea9ue Trustees. annual report For the year ended 31 May 2021 Achievements and performance The Charity's main activtties and wFv)m it tries to help are described below. AJI of its charitable acltvities relate to 2020121 and are undertaken to further the Berkshtre County Girls FTr)tball League's charitable purposes for the public benefit. Promoting and organising leagues. cup competitions and other fixtures This season's league and cup competitions were curtailed due to the impact of Covid-19. However, following the restart of the season in Apn'l 2021 and May 2021 a highly successful mini-league competition was held for the Under 12 to Under 16 age groups. This season saw the total number ol registered teams in¢￿se frc￿n 153 to 154. At the end of the 2020121 season the numbor of registered playets toialled 2,047 (2019: 1.9301. There were 36 member clubs 21 the end of the season. bwth a number of non-active clubs being removed from membership {2020.. 48). Promoting and oryanising activities to Trise standards of pla￿n9. coachlng and referewng in female football The intemjpted season meant there were no Referee and Young Referee ￿ the Season Awards, but 2 Special Recognition Award was made to Did( Sawdon Smith for his contribution to refereeing in the League. Promoting and organising activities to increase partscipation The League a9ain organised festivals for girts in the Under 7 and Under 8 age groups. These were in non-compelitFve fcfftiat to give gids new lo f(x)tball an opportunity to play matches in a supportive environment. The number of central venue matches fell Ircffi 163 10 (mly 50 whole game equivalents as games were only possible on fNe Saturdays due lo Covid-19 restrictions. which also meant that and no central venue games cc¥Jld be played after Decerntrw 2020. Beneficiaries of our services The Charity will continue to benerrt gids and women Ntho participate in fcthall. The trustees believe that football is beneficial for both physical and social reasons. A total of 2,047 12020-1.930) registered girls participated in its competitions by the end of the 2020121 season (excluding players in the non-competilive formals from Under 7 to Under 8). Financial review The activities of the Charity in the year were again impacted sonificantty by the Covid-19 pandemic. which resulted in all grassroots football being suspended in November 2020 and again from January to March 2021. The Leagues, Management Committee again agreed to void the season. which had comrnenced in September 2020. However, from Aprd to May 2021 a hwJhly su(￿esSfUl mini-league competition was held for the Under 12 to Under 16 age groups. vthh friendly group fixtures arranged for the Under 10 and 11 age groups. The Committee also agreed, due to the incomplete season. and to financially support the continuing member clubs. to defer subscrrption incLYne of £11.990 (2020: £8.860). The principle sources of funding for the Chartty are the annual subscription fees paid by the League's member clubs. the fees charged lo those teams patticipating in central venue r￿tUreS, and the income from the annual futsal evenL Income this year was impacted by the defe￿al of subscription income and the loss of income from both ￿ntral venue activity and Irom there being no futsal competttion. down by £10,600 in total. Correspondingly. expenditure decreased by £9.200. primarily due to the same factors. The Charity was, however, still able to generate a surplus for the year of £74812020= £2.148), bul only due to the balance of the Futsal grant of £1,456 being recognised as income. At the end ot the 2020/21 financial year, the Charity held reserves of £15.85512020: £15.107). Brian Wratten Restricted Fund During the 2016117 financial year. the Charity received a donation of £25.000 from the estate of Brtan Wratten. who was a much loved referee and suptK)rter of the league. who sadly passed away in May 2016. Berkshire County Girls Football Leagu8 Trustees. annual report For the year ended 31 May 2021 The donation has been restrided by the donors to the fcAlowing pufjx)ses associated with refereeing within the Berkshire County Gids F¢x>tball League: to promote refereeing and recruit new referees: to support the development. ongoing trdining and mentoriro of indNidual referees; to raise the standard of referees and assistant referees; to improve the match day eXperieTr￿ of referees" to improve the retention of referees. and to make awards to recognise indiwdual perfomiance. The donation has been deferred as it is required to be used a number of Specif￿ purposes in relation to the development of refereeing which will necessarily take place over a period beyond the current financial year. Principal risks and uncertainties The principle risks fa￿ by the Charity woukl inctude.. The Charity being unable to attract the volunteers it needs to continue it5 acAtvtLies, including tts Central Venue fixlures. Age Gn)up Managers and suprthing events as Cup Finals days. Adverse wealher conditions or other extemal factors, sud) as the unavailability of a suitable venue. which prevent the running of its Central Venue fixlvres. A reduction in the number of teams participating in the League due to insufficient players or migration to other leagues in the surrounding region. To manage and mtbgate these risks the Charit Holds managers meelings at least Ihree times a year to ensure that there is the opportuntty for those participating in its t￿mpetitiOnS to have input into the organisation of the Chartt￿S activities. Volunteers for committee roles are encouraged a wide range of clubs to ensure the management of its acltvities is representative of its member dubs and continues lo meet their needs_ A Prudent annual budget is set whsch allows for factors such as adverse weathei conditions on 2 nurn￿r of weekends in budgeting for rts (￿traI venue inc¥)me The Cowd-19 pandemic has brought an addÉbonal risk to the ￿ntinUatiOn of the actiwties of the Charity. which would not have been previously antiupated. However. while the Charity has sufficient resources to continue, suspensions of fcK)tball activity may have an impact on fhe numbers of players and volunteers who continue to partFcipate. and therelore will impact on fhe numbers of sustainable teams. The priority would always be the heallh and wellbeing of all those involved in girls and other grassroots football 2nd their families. and the trustees aim lo ensure that the Charitys activities would always be in accordan￿ with FA and Govemmenl requiremerrts in order to athieve this. Reserves policy and going concern The trustees aim to maintain free reserves in unrestricted funds at a level that equates to twelve Inonths of unrestricted charitable expenditure. The truslees consider that this level will provide sufFs¢Ent funds to enable the Charity to meets rts t￿bilItIeS and to minimise the impact on its beneficiaries. The trustees have considered the impact of CovirJ-19 on the Charity and are constder that the cuffent level of resetves £15,855 (2020: £15.107) to be a sUffiC￿nI level of reseTres and that adequate resources continue to be available to fund the activities of the charity for the foreseeable future. Plans for the future The key plans for the 2021122 season. which will again be impacted by uncertainties around the CovKJ-19 pandemic, are as follows". The Berkshire County Girls Football League wll continue to run leagues, (xjp competitions and festivals lo offer organised fojtball to as many gids as FM)ssible. To League will further develop. implement and pr￿nOte initiatives to support refereeing. utilising the restricted donation. Actiwties that are likely to be impacted, suspended or canc£lled due to Covid-19 may indude: Gids, goalkeepin9 days Berkshire County Girls Foolball League Trustees. annual report For the year ended 31 May 2021 Coach development sessions. Representative team fixtures. Cup competitions and the running of cup ￿alS days. Structure. governance and management The Chartly is a charitable incorporated organisation. registered on 15 June 2015. registered number 1162213, and was fomially IxJnsb"tuted on 22 June 2015. At a Special General Meeting on 25 April 2017, the members voled for the Charity lo be known as the Berkshire Cojnty Girls Foolball League. Structure The Charity has three ex officio trustees and up to three elected trustees. The trustees m*t on three or four occasions during the year to discuss charity-specrfic matters. The main activtties of the ChatTty are managed through the Management Committee of the Berkshire County Girts Football League. Membership of the chaiity Ail football clubs that have been elected to membership of the Berkshire County Girts Football League automatically become the m&nbers of the CharTty unless they elect to opt out. Clubs. which cease to be members of the League, will also cease to be manbers of the Charity. ManagemÈnt Committee of the Berkshire County Girfs Football League The principle activitEs of the Charity are the competitions organised by the Berkshire County Girfs Foott>all League. The League management commtttee meels monthly throughout the season and holds meetings of team managerslcoaGhes up to four times each season. The members of the management committee are 2PE)oinled al the annual general meeting of the Berkshire County Girls Football League, with additional appointments made by the Committee to fiu va(xncies during the year. All trustees give their time voluntarily and receive no benefils from the Chartty. Appointment of trustees Ex officio charity trustees The elected Chaim)an, Secretary and Treasurer of the Berkshire County Gids Football LeagLte are automatically (by virtue of holding that offtcel a chartty tnjstee. Elected charity trustees Up lo three elected Iruslees are ap￿inted by a vote al the annual general meeting of the members of the ChartÈy and serve for a peri(xJ of up to three years. At each annual general meeting one third of the elected charity trustees retire from office. The tnjstees may fill any vacancies that arise. but any trustees so appointed shall retire at the condusion of the annual general meeting next followÈng the date of his appointment. There can be a maximum of one elected trustee from any member dub. Related parties and relationships with other organisations The Berkshire County Girls Football League is an FA Charter Standard League and is affiliated to the Berks & Bucks Football AssThiatM)n. Berkshire County Girls Football League Trustees, annual report For the year ended 31 May 2021 Statement of responsibilities of the trustees Law applicable to tharities in England and Wales require5 the Iwstees to prepare financial statements for each financial year which give a true and fair view of the chariws financial activities during the period and of its financial Emisition at the end of the period. In preparing financial statements givin9 a true and fair view, the tftjstees should follow best practice and: Select suitable accAMJnling tdiues and then aP￿Y ihem c£snsistently Observe the methods and princi1￿eS in the Charities SORP Make judgements and estimates that are reasonable and pnjdent Slate whether applicable UK Ac(x)unting Slandards and statements of recrffiwided practice have been followed, subject to any material departures disclosed and exp18ined in the financial statements Prepare the financial statemenls on the going concem basis unless it is inappropriate to presume that the chartty will continue in operation The trnslees are responsible for keeping prow accountiro records that disdose wtth reasonable acojracy at any time the financial position of the chanty and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets ol the charity and hence for taking reasonable steps for the prevenlion and deteth.on of fraud and other irregularities. The truslees are responsible for the maintenance and integrtty of the corp(**e and financial infomiation included on the Charit￿s website. Legisktion in the United Kingdom goveming the preparation and dissemination of financial statements may drffer from legislation in otherjurisdictions. The charit￿S InJstees are responsible for the preparation of the accounts. The chartty's trustees consider that netther an audit under section 144{2), nor an independent examination under section 145, of the Charities Act 2011 (the 2011 Act) is required for this financial year. The trustees. annual rewi has been approved by the trustees on 24 November 2020 and signed on their beh81f by Carol John Chair Berkshire County Girls Football League Statement of Financial ktivilies For the ar ended 31 Ma 2021 2021 Total Unrestricted Restricted 2020 Total Unrestiicled Restricted Note Income fn)m: Donations and legacies Charitable activities League and cup comE*titions Activrties to raise standards Activities to increase partiopation Other trading activtbes Investments Other 50 202 252 135 135 1.785 1,456 3.241 8.605 4.510 1,155 8,60S 4.614 1,155 104 420 420 Total income 2.255 3,913 14.274 239 14.513 Expenditure on: Charttable activities League and cup competrtions ActFvities to raise standards Activities to increase partiapation Total expendllure 2.462 28 473 2,462 230 473 4.311 6,693 1,122 4.311 6.932 1,122 202 239 2.963 202 3.165 12.126 239 12,365 Net income l (Èxpenditurel (708) 1,456 2.148 2,148 Transfers between funds 14 1.456 (1,456) Net movement tn funds 2.148 2,148 Reconciliation of funds: Total funds brought forvrdrd Total funds ￿rried forward 15,107 15.107 12.959 12.959 15.855 15.855 15,107 15.107 All ofthe ab¢)ve results ate derived from (xjntinuing acbvibes. There were no other reccKJnised gains or losses other than those ststed above. Movements in funds a￿ disdosed in Not8 14 to the financa81 Staterret￿. Berkshire County Girls Football League Balance Sheèt Asat31Ma 2021 Total 2021 2020 Note Current assets: Debtors Investments Cash at bank and in hand 10 160 56.021 52.998 Liabilities: Creditors.. amounts falling due wtthin one year 56.101 53,158 11 (40.246) 138.051 } Net current assets l (liabilities) 15.855 15.107 Total net assets J (liabilities) 15,855 15.107 Funds: Restricted income funds Unrestricted income funds: General fvnds 14 15.855 15,107 Tolal unrestricted funds 15.855 15,107 Total chartty funds 15.855 15.107 Approved by the tnjstees on 23rd December 2021 and signed on their behalf by Carol John Chair Brian Strange Treasurer Berf(shire County Girfs Football League Statement of Cash Flows For the ar ended 31 Ma 2021 Nole 2021 2020 Cash flows from operating activities Net cash provided by operating activities 15 3.023 11,786 Cash flows from investing activities-. Dividends. interest and rents from investments Net cash provided by investing activities Change in cash and cash equivalents in the year 3.023 11,790 Cash and cash equivalents at the beginning of the year S2.998 52.998 Cash and cash equivalents at the end of the year 16 56.021 64.788 Berkshire County GiTls Football League Notes to the financial statements For the arended 31 Ma 2021 1 Accounting policies a) Basis of preparatio The accounts {financial statemerrtsl have ￿en prepared in acctsrdan￿ with Ihe Sfatement of Re￿mrnended Practice.. Accounting and Reporhng by Charibes preparing th￿r a¢cy)unts in aiLyJrdance with the Financtal Repothng Standard applicable in the UK arvj Republic of Ireland IFRS 1021 issued 16 July 2014 and the Financial Repoiting Sts[￿ard applicable in the United lfjngse costs which rejate to the governance function. Having identified its govemaRce costs, the remaining support costs together wtth the govemance costs are apportioned belween the Ihreè key charttable activibes undertaken (see note 61 in the year on the basis of the total direct cost of each acbwty. Refer lo the table below for the basis ap￿rtiOn￿ent and the analyEis of support and govemance costs. Governance Support 2021 Total 2020 Total Basls of Apportionment Affiliation & Insurance League Clothing Meetsng Costs Printing & Postage Website Support Cost Support Cost Purpose of meeting Support Cost Support Cost 530 271 10 105 115 203 203 129 10 372 382 1.014 Berkshire County Girls Football League Notes to the financial statements For the ear ended 31 Ma 2021 Related party transactions There are no ￿lated party tranSaCt￿S to disclose for 2021 (2020". none). Taxation The charity is exempt from ccKpordtM)n tax as all its in(Thne is charttabte and is applied for charitable purposes. 10 Debto Total 2021 2020 Trade debtors 160 160 11 Creditors: amounts fallin9 due within one year Total 2021 2020 Trade credttors Other credttors Accruals Deferred income 108 2.500 1,080 36.558 2.400 565 35,086 40,246 38,051 12 Deferred income Brian Wratten Donation Team SubsGript- ions FA Futsal Grant Total 2021 2020 Balance at the beginning of the year Amount released to income in the year Amount deferred in the year 24,770 (202) 1,456 (1.456) 8.860 {8.860} 11.990 35.086 110.5181 11,990 26.606 (223) 130 Balance at the end of the Far 24.568 11.990 36.558 26.513 Deferred income A £25.000 donation was received in March 2017 from the family of Brian Wratten. This has been deferred as it is required to be used for a number of SKkcthc purFM)ses in relating to the development of refereeing, which will ne￿SarIlY take Pla￿ over a peTtod of time bey)nd the current finanaal year. A £2.630 grant from the FA for Fulsal was originally received in January 2015. The income from this grant was previously only recognised when related expendtture was incurred. However. the remaining balance of £1,456 was transferred to general funds at the end of the financial year. Following the voiding of all regular League competitions for the 2020121 Season due to Covid-19 loCkdo￿S. the League Managemen* comm[tt￿ agreed to defer to all kam subscriptions for (￿ntillU1ng teams. 14 Berkshire County Girls Football League Notes to the financial statements For the ear ended 31 Ma 2021 13 Analysis of group net assets between funds General Designated unrestricted funds Restricted hjnds Total funds Cash at b8nk and in hand Other nel current assets 56.021 (40.166) 56.021 {40,1661 Net assets at the end of the year 15.855 15,855 14 Movements in funds Incoming Outgoing At the start resources & resources & of the year gains sses At the end Transfers of the year Restricted funds: FA Futsal Grant Referees Restricted Fund 1.456 202 (1.456) (202) Total ￿$trIcted funds 1.658 {202) {1,456) General funds 15,107 a255 (2,963) 1.456 15.855 Totsl unrestricted funds 15,107 2.255 {2.*3) 15,855 Pu￿OseS of restricted funds The FA Futsal Granl was inibalty for a project in January 2015. restrrctsons plac*d on the type of expenditure which could be funded. which indijded the purchase of eqtjipment and for the training of referees and coaches. The remaining balance was transfetred to general fvnds at the end of Ihe financtal year. The Referees Restricted Fund relates to expenditure funded from the Brtan Wratlen donation, which is limited to.'- expellditu￿ promoting refereeing and reuuiling new referees,. supporting the development, ongoing training 2nd mentoring of individual referees- raising the slandard of referees and assistant referees,- improving the match day experience of referees: improving the retentK)n of referees" and. making awards to recognise individual performance. 15 Reconciliation of net income l {expenditure) to net cash flow from operating activitie5 2021 2020 Net income l (expendfture) for the reporting period (as per the statement of finan¢Tal activities) Interest Decreasel(increase) in debtors Increase in credÈto 2,148 (41 422 9.220 80 2,195 Net cash provided by l (used In) operaling activities 3.023 11.786 Berkshire County Girls Foolball League Notes to the financial statements For the ear ended 31 Ma 2021 16 Analysis of cash and cash equivalènts At 1 June 2020 Cash flows Other changes At 31 May 2021 Cash at bank and in hand 52,998 3,023 56.021 Total cash and cash uivalents 52.998 3.023 56.021