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 dete￿lOn 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 cOn￿rnIng 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 be￿een 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 Un￿rtaInlieS 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
Un￿Stricted
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
AppO￿OrtMont
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 defe￿d 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 re￿IVed 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