Charity number.. 1162213 Berkshire County Girls Football League Report and financial statements For the year ended 31May 2024
Berkshire Glrls Football Charity Cont¢nts For the year ended 31 May 2024 Reference an¢J administr*ive information Trustees, annual report Independent examiner's report Statement of financial activities (incorporating an income and expenditure account) Balance sheet Slatementof cash flows.................................................................................................................................... Notes to the financial statements 10
Berkshlr• County Girls Football League Trustees Annual Report Forthe year ended 31 May 2024 Charity number 1162213 OpeTational address 58 Pennfields, Ruscombe. Reading. RG10 98G Patron: Fran Kirby IBrighlon & Hove Albion FC Women & England Women) Trustees Ex-officio Trustees: Coral John, Chair Ethan Greene, Secretary Brian Strange, Treasurer Elected Trustees: Heather Wellington (Referee) John Swallow (AFC Reading) Natssha Loughrey {Wokingham & Emmbrook FC) Bankers CAF Bank, 25 Kings Hill Avenue, Kings Hill. West Malling, Kent, ME19 4JQ Charity Membèrs The membe¥ clubs during the 2023124 linancial year. weie". AFC Henley AFC Reading Ascot United FC Ashridge Park FC Barton Rovers FC Beaconsfield Town Youth FC Berks County FC Binfield FC Blewbury Amazons Girls FC Bracknell Athletic FC Bracknell Cavaliers FC Bumham Junior FC Caversham AFC Caversham Trent5 FC Chalfont Saints FC Cold Ash FC Didcot Town Youth FC Eversley & California FC FC Bracknell Finchampstead FC Flatkwell Heath FC Gerrards Cross & Fulmer FC Goring Robins FC Hearts of Teddlothian FC Henley Lions FC 'Nole Ihgt a memberclub whAch do&s not enter any teams at the start of a new season shall 8ulorrJalically cease to be memb8rof the competition and Mll 81$0 Ihereby ase to be memb8rs ofihe Charity. Laurel Park FC Maidenhead United Juniors FC Maidenhead Boys & Girls FC Marlow FC Girls Milton Utd FC Pangbourne Youth FC Penn & Tylers Green FC Pinewood FC Purley Jubilee FC Reeves Rangers FC Rotherfield United FC Sandhurst Town Boys & Girls FC Shinfield Rangers FC Slough Town FC Thatcham & Newb4Jry Ladies & Girls FC Thatcham Tornadoes FC Tilehurst Panthers FC Twyford Comets FC Wargrave Girls FC Westwood Wanderers FC Windsor FC Youth Wokingham & Emmbrook Youth FC Woodley United FC Yateley United FC
Berkshire County Girls Football League Trustees Annual Report For the year ended 31 May 2024 Report of the trustees for the year ended 31 May 2024 The trustees present their report and the financial statements for the year ended 31 May 2024. The reference and adminislralive inlormalion set out on page 1 fomis part of this report. The financial statements comply with current statutory requirements. the Charity's constitution and the Statement of Recommended Practice- Accounting and Reporting by Charities.. SORP applicable to charities preparing their accounts in accordance with FRS 102. Objectives and activities Purposes and aims The object of the Charity is to provide or assist in the provision of facilities in the interests of social welfare, for recreation or other leisure time occupation of women and girls in the County of Berkshire and surrounding counties, with the object of improving their condits'ons of life. in particular, bul not exclusivety, lo promote and organise". leagues, cup competitions and other fixtures., activities lo raise standards of playing, coaching and refereeing in female football,. and activities to increase participation and faeilitale access lo the sptsrt to all females within the community. The Berkshire County Girls Football League organises.. League and cup competitions lor teams in age groups from Under 8 through to Under 18, and developmentsl festivals for the Under 7 age group. Futsal compelrtions. Managers, meetings with a range of speakers on relevant topics. Developmental and training events for coaches and players. The trustees review the aims, objectives and activities of the Ch2rity each year. This report looks al what the Charity has ¥chieved and the outcomes of ils work in the reporting period. The trustees report the success of each key activity and the benefits the Charity has brought lo those groups of people that It is set up to help. The review a150 helps the trustees ensure the charity's aims, objectives and activities remained focused on ils stated purposes. The trustees have referred lo the guidance conlalned in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning its future activities. In particular, the Iruslees consider how planned activities will contribute lo the aims and objectives that have been set. Charity Patron The trustees are delighted that Fran Kirby. who currently plays foT Brighton & Hove Albion FC Women and the England Women's national team, continued as Patron of the Berkshire County Girls Football League. The trustees consider Fran lo be an excellent role model foi anyone playing female football. while also demonstrattng what can be a¢hieved in the female game Grant-making policy The Charity has a granl-making policy, whereby, grant5 may be offered consislenl with the Charity's aims and objectives. The trustees have determined that it will only be possible to give grants when sufficient funds are available for distribution or specffjic donations are received 10 5UPPOrt specific grant payments. The trustees would only make grants where they consider these would be for the public benefit.
Berkshire County Glrl$ Football League Trustees Annual Report For the year ended 31 May 2024 Achievements and performance The Charity's main activities and whom il tries lo help are described below. All of its charitable activities relate to the year ended 31 May 2023, and are undertaken lo further the Berkshire County Girls Football League's charitable purposes for the public benefit. Promoting and organising leagues, cup competitlons and otherfixtures The league was once again able to organise league and ¢up competitions from age groups from Under 8 through lo Under 18. This season saw the total number of registered teams increase significantly from 229 to 266. There were 49 member clubs active al the end of the season12023'. 441. Promoting 8nd oryanising a¢tivities to ralse standards of playlng, ¢oachlng and refereelng In female football The Referee of the Season Award and Young Referee of the Season Awards were again awarded as we continue to support, encourage and retain both new and experienced referees, and continued to encourage the development of young referees. Age group Fair Play Awards were presented at the AGM. Promoting and oryanising actlvities to increase partlclpation While the league did not organise festivals at a central venue location, festival events were held at individual clubs during the season. Beneficiaries of our services The Charity will continue to benefit girls and women who participate in football. The trustees believe that football is beneficial for both physical and social reasons and will strive to maximise partic*palion. Financial review The principal source offunding for the Charity were the annual subscription fees paid by the League's member clubs. Income from entry fees and subscriptions increased this year from £18,680 10 £24,535, due to both an in¢rease in subscription fees, and an increase in the number of teams. Overall expenditure increased by £4,011, tolalling £20,93112023.' £16,920), with the Tnain increase in eosts relating to player and team trophies of £14,00812023.' £10,505), with the increase in team numbeis resulting in increased competitions requiring team and player trophies. The Charity generated a surplus for the year of £5,98912022'. £2.6241. At the end of the financial year, the Charity held reserves of £32,70512023'. £26.7161. Brian Wratten Restricted Fund During the 2016117 financial year, the Charity received a donation of£25.000 frorn the estate of Brian Wrallen, who was a much-loved referee and supporter ofthe league, who sadly passed away in May 2016. The donation has been restricted by the donors to the following purposes associated with refereeing within the Berkshire County Girls Football League.. lo promote refereeing and recruit new referees- lo support the development, ongoing training and mentoring of individual referees.. lo raise the standard of fereeS and assistant referees- lo improve the match day experience of referees., to improve the retenlion of referees, and to make awards lo recognise individual performance. The donation has been deferred as it is required lo be used for a number of specific purposes in latiOn lo the development of refereeing which will necessarily take place over a period beyond the current financial year. Principal risks and uncertainties The principle risks faced by the Charity would include". The Charity being unable to attract the volunteers il needs lo continue Ils acts'vilies. including organising fixtures, appointing referees and supporting events such as the cup finals days. The unavailability of suitable football pitches, due to adverse weather condib'ons or insufficient supply. Exterrsal factors, suGh as a pandemic, which prevent the running of organised football activities.
Borkshlre County Glr18 Football League Trustees Annual Report For the year ended 31 May 2024 Having insufficient relerees available lo officiate its fixtures. A reduction in the number of teams participating In the League which make the League Competitions unviable, due to insufficient players or migration of teams lo other leagues in the surrounding region. To manage and mitigate these risks the Charity.. Holds managers meetings up lo three ts'mes a year lo ensure that there is the opportunity for those participating in ils competitions to have input into the organisation of the Charity's activities. Volunteers for committee roles are encouraged from a wide range of clubs lo ensure the management of ils activities is representative of ils mernber clubs and continues lo meet their needs. Trustees and other committee members maintain positive relationships with the County FA, other leagues and foolbalkrelated organisab'ons in the region. with involvemenl in represenlalive groups whenever possible. Works lo ensure the availability of training and developmental support for new and existing referees. Organises league and cup compelstions to ensure teams play at a level appropriate lo the development of their players, to ensure girls continue to enjoy playing the game. Promotes standards of behaviour across all those involved lo make the match day experience as positive as possible, again lo ensure that girls continue to enjoy playing the game. Reserves policy and going concern The trustees aim lo maintain free reserves in unrestricted funds al a level that equates to e1ve mnths of unreslficled charitsble expenditure. The Iruslees consider that this level will provide sufficient funds to enable the Chanty lo meets Ils liabilities and to minimise Ihe impact on its beneficiaries. The Iruslees consider that the current level of reserves £32,705 {2023'. £26,716) to be a svfficienl level of reserves and that adequate resources will ¢onlinue lo be available to fund the activities of the charity for the foreseeable future. Plans for the future The key plans for the 2024125 season are as follows.. The League will continue to run leagues, cup compelilion5 to offer organised football to as many girls as possible, including the re-establishment of a central venue for festivals for U7 age group. The League will further develop, implement and promote initiatives lo support refereeing. utilising the restricted donation wherever possible, including providing match day mentofs, referee kit and equipment, and pro4ctively supporting U[seS for new referees. Structure, governance and management The Charity is a charitable incorporated organisalion, registered on 15 June 2015, registered number 1162213, and was formally constiluled on 22 June 2015. At a Special General Meeting on 25 April 2017. the members voted for the Charity lo be known as the Berkshire County Girls Football League. Structure The Charity has three ex officio Iruslees and up lo three elected ttuslees. The Iruslees meet on three or four occasions during the year lo discuss charily-specific matters. The main activities of the Charity are managed through the Management Committee of the Berkshire County Girls Football League. Membership of the charity All football clubs that have been elected to membership of the Berkshire County Girls Football League automatically become the members of the Charity unless they elect to opt out. Clubs, which cease lo be members of the League, will also cease lo be members of the Charity. Management Committee of the Berkshire County Girls Football League The principal activities of the Charity are the competitions organised by the Berkshire County Girls Football League. The League management committee meets regularly throughout the season and holds meetings of team managerslcoaches up lo three limes each season. The members of the management committee are appointed at the annual general meeting of the Berkshire County Girls Football League, with additional appointments made by the Committee to fill vacancies during the year.
Berkshire County Girls Football Leagu¢ Trustees Annual Report For the year ended 31 May 2024 All Iruslees give their lime voluntarily and receive no benefit from the Charity. Appointment of trustees Ex officlo charity tru¥tops The elected Chairman, Secretary and Treasurer of the Berkshire County Girls Football League are automatically Iby virtue of holding that office) a charity trustee. Elected charlty trustees Up to three elected Iruslees are appointed by a vote al the annual general meeting of the members of the Charity and serve for a period of up lo three years. At each annual general meeting one third of the elected charity trustees retire from office. The Iruslees may fill any vacancies that arise, but any trustees so appointed shall retire at the conclusion of the annual general meeting next following the dale of his appointment. There can be a maximum of elected trustee from any member club. Related parties and relationships with other organisations The Berkshire County Girls Football League is affiliated lo the Berks & 8ucks Football Association. Statement of responsibilities of the trustees Law applieable to charities in England and Wales requires the trustees lo prepare financial statements lor each financial year which give a true and fair view of the charity's financial aelivities during the period and of Ils financial position at the end of the period. In prepafing financial statements giving a true and fair view. the Iruslees should follow best practi and.. Select suitable accounting policies and then apply them consistently. Observe the methods and principles in the Charities SORP. Make judgements and estimates that are reasonable and prudent. Slate whether applicable UK Accounting Standards and ststements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements. PTepare the financial statements on the going concern basis unless it is inappropriate lo presume that the charity will continue in operab'on. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any lime the financial position of the charity and enable them lo ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detelOn of fraud and other irregularities. The trustees are spOnsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial $tslemenls may differ from legislats.on in other jurisdictions. The trustees, annual report has been approved by the trustees on 10 March 2025 and stgned on their beha by Coral John Chair
Berkshire County Girls Football L¢ague Independent Examinerfs Report Forthe year ended 31 May 2024 Independent Examiner's Report Responsibilities and basis of report I report lo the trustees on my examination of the accounts of the above charity I'lhe Charity'l for the year ended 31 May 2024. As the charity'5 Iruslees, you are responsible for the preparation of the accounts in accordance with the requiiemenls of the Charities Act 2011 { the Act"). I report in respect ol my examination of the Charity's accounts carried out under section 145 of the 2011 Act and In carrying out my examination. I have followed all the applicable Directions given by the Charity Commission under section 1451Sllb) of the Act. Independent examinerfs Statement I have completed my examination. I confirm that no material matters have come lo my attention in connection with the examination which gives me cause lo believe that in. any material respect.. the accounting records were not kept in a¢cordance with $ection 130 of the Charities Act,. or the accounts did not accord with the accounting records,. or the accounts did not comply with the applicable requirements cOnrnIng the fom) and content of accounts sel oul in the Chanlies (Aceounls and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in conneelion with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. Signed.. Dale. 10 Mar¢h 2025 Name.. David Bowcock Relevant piofessional qualification.. Chartered Management Accountant Address.. 29 Juniper Way. Reading RG31 6NB
Berkshire County Girls Football Lèague Statement of Financial Activities For the ear endod 31 Ma 2024 2024 Totsl Unreslri¢led Reslricled 2023 Total Unreslricteil Restricted Note Income from.. Donation5 and legacies Charitable 8clivilies League and cup compelitlons Investments 1,699 1,699 832 832 24,535 686 24.S35 686 18,700 12 18.700 12 Total Incom8 25.221 1,699 26.920 18,712 832 19,544 Expenditur8 on: Charitable activities League and cup competitions Aclivities lo raise standards 17,556 1,676 17,556 3,375 14.968 1.120 14,968 1,952 1,699 832 Total expènditurg 19,232 1.s99 20,931 16,088 832 16,920 Not income l {exp•ndituro) 5,989 5,989 2,624 2,624 Transfers beeen funds 14 Mgt movement in funds 5,989 5,989 2,624 2,624 Reconelliation of funds.. Total funds brought forward 26.716 26.716 24,092 24,092 Totsl funds carried forward 32.705 32.705 26,716 28,716 All of the above results are iJeriv£d frorn continuing activits"es. There were no other recognised gains or b$ses other than those stated above. Movernents in funds 8re disclo$Èd in Note 13 to the financial slalement5.
Berkshire County Girls Football League Balance Sheet Asat31Ma 2024 Total 2024 2023 Note Current as$ets: Debtors Investments Cash at bank and in hand 55 63,545 63,464 63,545 63,519 Liabilities: Creditors.. amounts falling due within one year 10 130,840) 136,8031 Net current assets I (liabilities) 32,705 26.716 Total net assets I Iliabilitiesl 32,705 26.716 Funds: Restricted income funds Unrestricted income fund$". General funds 13 32,705 26,716 Total unreslricled funds 32,705 26,716 Total charity funds 32,705 26,716 Approved by the trustees on 10 Mar¢h 2025 and signed on their behalf by Coral John Chair Brian Strange Treasurer
Berkshire County Girls Football League statement of Cash Flows For the ear ended 31 Ma 2024 Note 2024 2023 Cash flows from operatlng activltles Not cash provlded by opeiatlng a¢tivltles 14 16051 12,023 Cash flows from investing activities: Dividends, interest and rents from investments 686 12 Net cash provided by Investlng activlties 12 Change in cash and cash equivalgnts in the year 81 12,035 Cash and cash equivalents al the beginning of the year 63,464 51.429 Cash and cash equivalents at the end of the year 15 63.545 63.464
Bgrkshire CoLFnty Girls Football League Notes to the financial statements For the ear ended 31 Ma 2024 1 Accounting policies a} Basis of prgparation The ?¢¢ounls Ilinancial slalementsl have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standaid applicable in the United Kingdom and Republic of Ireland IFRS 1021 arKI the Charities Ad 2011, and UK Generally Accepted Pradice as il applies from 1 January 2015. Assets and liabilities are initially recognised al historical cost or transaction value unless otherwise staled in the relevant accounting policy or note. bl Publi¢ beneflt entity The charity meets the definition of a publi¢ benefrt entity under FRS 102. cl Golng concgm The trustees consider that there are no material UnrtaInlieS about the charity's abiSty to continue as a going concern. The Iruslees do not consider that there are any sources ol estimation uncertainty at the reporting dale that have a signrficant iisk of causing a material adjusbmenl lo the carrying amounts of assets and liabilities wrthin the next p0.ng period. d) Income Income is recognised when the eharily has entillemenl to the funds, any pertom)anee conditions attached to the income have been mel, it is probable that the income will be received and that the amoLJnl Can be measured reliably. Income ffom govemmenl and other grants, whether'capital, grants or'revenue, gronls, is recognised when the charity has enlillemenl lo the funds, any performance condttions attached lo the grants have been met. il is probable that the ineome will be ieceived and the amount can be measured reliably and is not deferred. Income received in advance of the provision of a speeified service is deferred until the criteria lor income recognrtion are met. 81 Donatlons of glfts. servlces and facilities Donated professional services and donated facilities are recognised as income when the charity has ¢onlrol over the item or received the seNKe, any conditions associated wlh the donation have been met, the receipt of ecgnomic benefit from the use by the charity of the item is probable and that economic benefit con be measured reliably. In accordance with the Charities SORP IFRS 1021, volunteer lime is not reco9nised so refer lo the trustees, annual report for more information about their contribution. On receipt, donated gifts. professional services and donated facilities are recognised on the basis of the value of the gift lo the charity which 15 the amount the Charity would have been willing lo pay to obtain servi$ or facilities of equivalent economi¢ benefit on the open market,. a corresponding amount is then recognised in expenditure in the period of receipt. fj Interest recelvable Interest on funds held on depostt is included when receivable and the amount can be m$asured reliably by the Charity., this 1$ nomially upon notification of the interest paid or payable by the bank.
Berkshire County Glrls Football League Notes to the financial statements For the ear gnded 31 Ma 2024 1 A¢countlng pollcies Icontinuedl gl Fund accountlng Reslricled funds are lo be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fu¢)d. Unreslricled funds are donations and other incoming resources Teceived or generated for the charitable purwses. Designated funds are unrestricted funds eamiarked by the Iruslees lor particular purposes. hl Expenditure and irrecoverable VAT Expenditure is recognised On there is a legal or constructive obligation lo make a payment lo a third party. il is probable that setllemènl will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.. Costs of raising funds relate to the eosls ineurred by the charity in inducing third parties lo make voluntary contributions to it, as well as the cost of any adivilies with a fundraising purpose Expenditure on charitable activilies includes the costs of activities undertaken lo further the purposes of the charty Other expenditure represents those items not falling into any other heading Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. il Allocation of support costs Resources expended are allocated to the parti¢Ltlar activity where the cost relates directly lo that activity. However support costs relating to the administration of the Charity are apportioned on the basis of the direct eosl of each activity. Governance costs are the costs associated w¢th the governance arrangements of the Charity. These costs are associated with conslilulional and statutory requirements and a also apportioned on the basis of the direct cost of each aetivily. 2 Income from donatlons and lggacies 2024 total Total 2023 T¢)tal Unrestricted Reslricled Donations Legacies 1,000 699 1.000 699 832 1,699 1.699 832
Berkshire County Girls Football League Notes to the financial stat8ments For the ear ended 31 Ma 2024 3 Income from charltable actlvitles 2024 Total 2023 Total Unrestricted Restricted Subscriptions and entry fees Sundry income 24.535 24,535 18,680 20 Sub-total for League and cup compelilion$ 24,535 24,535 22.349 Under 7 Festivals Sub-total for activities to increase participation Total income from charitable activities 24,535 24,535 22,349 4 Income from Investments 2024 Total 2023 Total UnStricted Reslricled Interest on cash deposits 686 12 686 12
Berkshi County Girls Football L8aguè Notes to the financial ststements For th• •ar ended 31 Ma 2024 S Analys1$ of expenditure Charitable activities League and A¢tivilies lo cup raise competitions standards Activities to increase participation 2024 Totsl 2023 Total Trophies Cup Finals Day Ref&r&è Development Under 7 Fostivals 13.817 1,996 191 14,008 1,996 1,699 1,150 10,50S 1.628 832 317 1,699 1,150 15,813 3,040 18,853 13.283 Support costs 1,282 246 1,528 3.087 Governance Costs 89 sso 550 Total expenditure 2024 17,556 3,375 20,931 16,920 Total gxpendilure 2023 14,968 1.952 16,920 Of the total expenditure, £16.088 wa$ unrestricted12022.' £16,108> and £832 was reslricted12022-. £1341. 6 Analysls of governance and support ¢o$ts The Charity inibally identrfies the costs of ts support function$. It then identifies those costs which rètale to the governance function. Having identified its 9overnance costs, the remaining support costs together with the governance ¢0515 are apportioned between the three key charrtable activities undertaket) (see note fjl in the year on the basis ol the total direct C051 of each activity. R¢fer lo the table below for the basis for apportionment and the analy$is of support and govemance costs. Govemanco Support 2024 Total 2023 Total Basis of AppOOrtMont Affiliatton & Insuonce Bank Charges Computer Equipment League Clothing Meeting & Travel Costs Printing & Postage Web8bte 62 113 62 113 60 73 875 1,271 1,089 Support Cost Support Cost Support Cost Support Cost Purpose of meeting Support Cost Support Cost 290 807 lo 248 290 1.367 10 246 550 270 550 1,528 2,078 3,637
Berkshire County Girls Football League Notes to the financial statements For the ear ended 31 Ma 2024 Related party transactlons There are no related party Iransactrons to disclose for 202312022.. none). Taxatlon The charity is exempt from corporation tax as all ils income is charitable and is applied for Charitab purposes. Debtors Total 2024 2023 Trade debtors Prepaymenls 55 55 10 Credltors: arnounts falling due wfthln one year Total 2024 2023 Trade creditors Other creditors Aceruals Deferred income 2,360 4,825 752 22.903 9,713 3,150 338 23,602 30,840 36,803 11 Defofrod income Brian Wratten Donation Team Subscript- ions Total 2024 2023 8alan¢e at the beginning of the year Amount released to income in the year Amount defed in the year 23,602 16991 23.602 16991 24,434 18321 Balance at the end of the year 22,903 22,903 23.602 Deferred income A £25,000 donation was reIVed in March 2017 from the family of Brian Wratten. This has been deferred as it is required to be used for a number of specifie purposes in relating to the development of refereeing, which wll necessarily lake place over a period of time beyond the current financial year. 14
Berkshire County Girls Football League Not¢$ to the financlal statements For the ear ended 31 Ma 2024 12 Analysis of group net assets between funds General Oesignaled unrestricted funds Reslricled funds Total funds Cash at bank and in hand Other nel current assets 63,545 {7,9371 63,545 {30,840} {22,903} Ngt assets at the ¢nd of the year 55.608 122,903) 32,705 13 Movements in funds Incoming Outgoing resources & resources & gains losses At the start of the year Atthe end Transfers of the year Restricted funds: Referees Restricted Fund 699 {6991 Total restrlcted funds 699 16991 General funds 26.716 25,221 119,2321 32,705 Total unrestrlcted funds 26,716 25,221 119,2321 32,705 Purposes of restricted funds The Referees Restricted Fund relates tr) expenditure funded from the Brian Wratten dor>ation, whKh is limited to'.- expenditure promoting refereeing and recruiting new referees." supporting the deveknpment, ongoing training and mentoring of individual referees," raising the standard of referees and assistant feree5,. improving the match day experience of refeiees-, improving the retentron of referees,. and, making awards lo recognise indNidual perfomiance. 14 Reconcillatlon of net income I lexpenditurg) to net cash flow from operatlng activltlos 2024 2023 Net Income I lexponditure) for the reportlng perlod las per the statement of financial actlvlties) Interest Decreasellincreasel in debtors Increase in creditors 5,989 2,624 16861 ss 15,963) (121 20 9.392 Net cash provided by l {used inl operatlng actlvltles {605) 12,023
Berkshire County Girls Football Leaoue Notes to the flnancial statements For the ear ended 31 Ma 2024 15 Analysls of ¢•sh and cash equivalents At 1 June 2023 Cash flows Other changes At 31 May 2024 Cash at bank and in hand 63,464 81 63,545 Totsl cash and cash equÉvalents 63,464 81 63,545