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2024-05-31-accounts

Page
Trustees' report 1-5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9-18

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
Notes £ £ £ £ £ £
Income from:
Donations and legacies 3 11,402 11,402 17,587 17,587
Charitable activities 4 156,721 42,529 199,250 150,612 32,768 183,380
Investments 5 10,701 - 10,701 10,269 - 10,269
Total income 178,824 42,529 221,353 178,468 32,768 211,236
Expenditure on:
Charitable activities 6 343,783 - 343,783 296,250 - 296,250
Total expenditure 343,783 - 343,783 296,250 - 296,250
Net income/(expenditure) (164,959) 42,529 (122,430) (117,782) 32,768 (85,014)
Transfers between
funds 134,398 (134,398) - 120,161 (120,161) -
Net movement in
funds 8 (30,561) (91,869) (122,430) 2,379 (87,393) (85,014)
Reconciliation of funds:
Fund balances at 1 June 2023 196,810 837,430 1,034,240 194,431 924,823 1,119,254
Fund balances at 31 May
2024 166,249 745,561 911,810 196,810 837,430 1,034,240

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 12 837,722 939,133
Investments 13 1 1
837,723 939,134
Current assets
Debtors 15 33,249 45,009
Cash at bank and in hand 54,475 58,816
87,724 103,825
Creditors: amounts falling due within 16
one year (13,637) (8,719)
Net current assets 74,087 95,106
Total assets less current liabilities 911,810 1,034,240
Net assets excluding pension liability 911,810 1,034,240
The funds of the charity
Restricted income funds 18 745,561 837,430
Unrestricted funds 166,249 196,810
911,810 1,034,240

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Donations and gifts 11,402 16,837
Other 750
11,402 17,587
Donations and gifts
Donations from Trading Company 5,045 9,500
Funding - Support 6,357 7,337
11,402 16,837

Unrestricted Restricted **Total ** Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Football
Sale of goods 156,721 - 156,721 150,612 150,612
Grant
Performance related
grants 42,529 42,529 32,768 32,768
156,721 42,529 199,250 150,612 32,768 183,380
**Unrestricted ** Unrestricted
funds funds
2024 2023
£ £
Rental income 10,000 10,000
Interest receivable 701 269
10,701 10,269

Football Football
2024 2023
£ £
Direct costs
Staff costs 96,509 82,747
Depreciation and impairment 156,741 145,681
Enter ac905 in database 73,010 59,872
326,260 288,300
Share of support and governance costs (see note 7)
Support 14,478 2,479
Governance 3,045 5,471
343,783 296,250
Analysis by fund
Unrestricted funds 343,783 296,250
Support costs allocated to activities
2024 2023
£ £
Football costs 14,478 2,479
Governance costs 3,045 5,471
17,523 7,950
Analysed between:
Charitable activities 17,523 7,950
Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets 156,741 145,681
9 Trustees

The average monthly number of employees during the year was:
2024 2023
Number Number
4 4
Employment costs 2024 2023
£ £
Wages and salaries 92,204 79,644
Social security costs 2,930 1,959
Other pension costs 1,375 1,144
96,509 82,747
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2024 2023
£ £
Aggregate compensation 37,935 34,931

**12 ** Tangible fixed assets
Land and All Weather Plant and Total
buildings Pitch machinery
£ £ £ £
Cost
At 1 June 2023 671,964 1,182,227 43,003 1,897,194
Additions - - 55,330 55,330
At 31 May 2024 671,964 1,182,227 98,333 1,952,524
Depreciation and impairment
At 1 June 2023 255,520 673,198 29,343 958,061
Depreciation charged in the year 31,940 109,686 15,115 156,741
At 31 May 2024 287,460 782,884 44,458 1,114,802
Carrying amount
At 31 May 2024 384,504 399,343 53,875 837,722
At 31 May 2023 416,444 509,029 13,660 939,133

Unlisted
investments
£
Cost or valuation
At 1 June 2023 & 31 May 2024 1
Carrying amount
At 31 May 2024 1
At 31 May 2023 1

**15 ** Debtors
2024 2023
Amounts falling due within one year: £ £
Amounts owed by subsidiary undertakings 24,481 42,554
Other debtors 6,593 1,780
Prepayments and accrued income 2,175 675
33,249 45,009
**16 ** Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 3,746 -
Other creditors - 1,936
Accruals and deferred income 9,891 6,783
13,637 8,719
**17 ** Retirement benefit schemes
2024 2023
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 1,375 1,144

At 1 June Incoming Transfers At 31 May
2023 resources 2024
£ £ £ £
837,430 42,529 (134,398) 745,561
Previous year: At 1 June Incoming Transfers At 31 May
2022 resources 2023
£ £ £ £
924,823 32,768 (120,161) 837,430

At 1 June Incoming Resources Transfers At 31 May
2023 resources expended 2024
£ £ £ £ £
General funds 196,810 178,824 (343,783) 134,398 166,249
Previous year: At 1 June Incoming Resources Transfers At 31 May
2022 resources expended 2023
£ £ £ £ £
General funds 194,431 178,468 (296,250) 120,161 196,810

Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 May 2024:
Tangible assets 92,161 745,561 837,722
Investments 1 - 1
Current assets/(liabilities) 74,087 - 74,087
166,249 745,561 911,810
Unrestricted Restricted Total
funds funds
2023 2023 2023
£ £ £
At 31 May 2023:
Tangible assets 101,703 837,430 939,133
Investments 1 - 1
Current assets/(liabilities) 95,106 - 95,106
196,810 837,430 1,034,240

2024 2023
£ £
Within one year 8,098 8,098
Between two and five years 32,392 32,392
In over five years 307,724 315,822
348,214 356,312

2024 2023
£ £
Aggregate compensation 37,935 34,931
Transactions with related parties

**Amounts owed by ** **related ** **Amounts owed by ** related
parties parties
2024 2023
Balance Net Balance Net
£ £ £ £
Harborough Town Trading Limited 24,481 24,481 34,829 34,829
24,481 24,481 34,829 34,829

Name of undertaking Registered Nature of business Class of % Held
office shares held Direct Indirect
Harborough Town Trading England 1. See below Ordinary 100.00
Limited
Name of undertaking **Profit/(Loss) ** Capital and
Reserves
£ £
Harborough Town Trading
Limited 954 10,118