Charity r•gistration number 1163527 (England and Walosl HORWICH ST MARYS FOOTBALL CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
HORWICH ST MARYS FOOTBALL CLUB LEGAL AND ADMINISTRATIVE INFORMATION Trustoes K Patel R Walmsley D Barry T D*mpsey W Daffoch C M0ncad¢eaI$ Charlty numb•r 1163527 Regl8tor•d office 21 Broad Oak Close Adlington Chorfèy PR6 9RU Indop•nd•nt examln•r David Kay. FCA AA8 Carfyle House 8otton BL148Y
HORWICH ST MARYS FOOTBALL CLUB CONTENTS Page Trustees. report Statement of trustees, responsbilities Indendant examine¢s report Stslement of finanaal actiwties Balan she8t Notes lo the financial statements 8-16
HORWICH ST MARYS FOOTBALL CLUB TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST2025 The trustees present their report and finanoal statements for the year ended 31 August 2025. The 8c¢ounts have been prepared in accordance wrth the accounb'ng poliaes set out in note 1 to tIE accounts and comply with the charity's goveming do(pJment. the Charities Acl 2011 and "Acco(Jnting and Reporting by Charities." Statement of Recomrnended Practi applicable to charities preparing their acLounts in accordance th the Finanoal Reporting Standard applicable In the UK and Republic of Ireland {FRS 1021 (effective 1 January 20191". Objectives and actlvtti•s The objectives of the charity are the pronw)kn"on of communrty pa.patn in healty refftab"M for the benefft of children and adults by providing qualffied football training. 0nin9 matches and prowding or assisting in the provision of faiilities for the playing of Assoualion Football. These objedives shall be lurtherèd in the North West of EnglarKJ. steoficalty not exdu5ively, whin the geographical bo)undaries of 8olton. Wgan and Chorfey Boroughs. The trustees have a ¢Juty to ensure th the adtw"b"es of the chanty contsnue to provide a public benefft. In continuing to rry out the above act"vities. the thanty does promote community parh'cipation in healthy recreats.on and therefore provides public benefit. As trustees. we have adhered to guidance issued by the Charity Commission in de(itJing what actsvib.es the charity should undertake. Aehr•v•m•nts and perfonnance During the reporting period the trustee$ have mel on 3 0(tssiM$ and have eonts.nued with the prewous commrtiee stru¢iure. Further vdunteers were requested at our AGM in November 25 have acb.ve atsApP groups for the trustees, committee arKI HSM family whK has enabled improved o)mmunication and ensured mely responses to any issuès that may arise. We bdieve thal we have suffic¢ent representation of key volunteers to prowde the right am¢)tJnt of expèrien(% arKI eX15e to support the dub Ing forwards and we are looking to attract MO ovw Ihe Goming 12 months. have en(leavoured to continue to wjmote our mission slateffnt a5 bebw.. o pmvide Ihe community of Honvieh and suArounding dK5trTcts with a fun and friendly envimnmert¢ promoting healthysport through organized foothall rega1x1l of age andability". We o)ntinue to collect subscript$ from all parbcipating familses and also c0fttin to offer a 'hardship fvnd, for families that may bè struggling finanoalty though this has not been ub"Itsed IM"$ year. Our facilf(ies and clubhouse continue to be ub"Iised much to the delight of the local communrty. commrftse members and all assocrated with Hotweh St Mary's CIO. 11 has been a pleasure to welcome bai members of the Ictal community who have utilised the dubhouse for family gatheriThJs. chrislertings. birthday pa"eS etc. During the sumnEr of 2025 we were delighted and prwl to host our fourth maior dub tOLmament. held ovef 3 days and attracting 96 teams from u7.5 to u12'5. The event was a huge su(trs$ and helped generate welcome revenue frorn fxfé. bar and vendor sales. Oui IwmarvErrt 15 wdely regarded as the gold standard of indusive, friendly and rewarding grxW)ts f(x)tball events. It is made p0ble by our volunteers and community. We are proud to recognisè our team of over 25 vdunteers ¥¥ho nr0$1Y gave over 300 hours of their tirne to make the event a suo2ss. We also 0e more played host to a w*k-long summer s(t£er 5th001 ran by CPS Coaching Academy, again generating income through a percentage of the SGhool's net profits. As a dub, we are proud that menbers of the local community and beyond recognrze the th"me, efforts & funds we invest into maintaining the SeholÈs Bank ches an(5 faolrties lo a high standard. (x)nb"nue wrth general maintenance woth of the older pwt of the sit0 lo ensure that we Lrtilize 311 the available Spa for S so OEJr teams can continue to play at Scholes Bank. However, we do have capauty to use the local 3G ts¢ilities in the winter months if we need to alleviate the amount of scheduled'home. games.
HORWICH ST MARYS FOOTBALL CLUB TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Wg a pleased to repcwt that bookings have conts.nued lo be made for the duthouse and additional o)nM)unJty groLP3 to deliver nonryftba1t aeby"•S sh as Tai Chi. baby dub, and private pathos. The dubh)u8e. café, prtthes, and funclion rlxm are very much in dema$ and &Yofitsbility will increase with upcoming bngS and gamès being played. For the cuThwng we are cn CoUe to inuease irthmè by increasing the Lne of th• dubhouse. bar and fé. Furthermore. we cont'nue to attract ¢hiklren and new teams to join our gromng dub, unfctunatety we also lose wme loo. We ¢urrenlly have 19 teams in total.17 01 these are under 18's teams iogether with 2 adult teams. As a Charter Standard Community Club, we are ac'vely promobng the parb"upabon of more females pkiying the game and we currently have one girt$' team. The Irustees rwni8e huwever, the need to balance the income gonerat from having a healthy number of teams to meet ts budyt, against th¢ capacxty of the Scholes Bank sile lo aco)mry*Jdate the number of matches for rts teams over a typeal weekend. Flnanclal r•vlèw Financial Performan for the year is summarised on page S in the Statemont of Finanaal Actsvities and the finanoal p0son al y•or end is $umm¥rised in the Balanc• Sh8et on pa 6. Tho tru$tw$ ar• sats"$fi•d wtth th. Re80Tho8 pollcy: The ¢hanty aims lo maintain free reserves sufficaent to meet its day to day runnln9 costs for a full season. suth that in th• event of a Signthcant drop in funding It can contrnu8 rts 0raon$ while identfying new sOUrS of lundin9. Free T?rVeS are unrestricled funds which are neither pres¥nI¢ by fixed ¥55els nor d•$ign¥led lor 9pety'fi¢ purposos. At year end. fr•• r•$em$ stood at £63.762, which currentty achieve the aim. Inv88tmgnt poll¢y'. Funds surplus to Immediate requirements a held in bank deposit accounts to generate 1ntere81 where possible. They are curr•nUy Spread au0$$ dffttrrenl bank5 to reduce risk of axposure lo any one bank in parb'¢ular. No inve8tm&nl$ are made in stocks and shares. Rlsk factorn.. The trustees have a$8•ssetJ the m•jor risk¥ lo which thtr dwrity ig exposed, and are Satisfiad that systems arg in plac• to mi119al• exposu lo maior risks. Future plan$ The Tru$lee8 are commrtted lo ensurin9 the club rnaximises its pol8nbal both on and off the pitch lo ensu it r&m8in$ one of the most re$pe¢ted and admired grassroots football clubs in th• aroa. For the coming 2026-27 Season, the club wll see a significant rise in player numtefs Wrth the addibon of no fewer than eKJht new teams of all ages and fomats. which should Conrvat¢1Y generate an trxtr¥ £25,000 in additional giStratIOn fees and wb$. This will al80 result in wintèr training and pitch maintenance inevrtably in¢r•a$ing prcportionately. bui careful management of the club's finan¢e$ will help meet thi5 goal. The licensed ¢lubhou$e. café, and fvnction r¢)om are $b"Il much in ¢Jem8nd. ¥nd with the expected incr•a¥ed fooffall on matth days. an increase in income from the café and baf will no doubt 5VIt The club is looking at ways to eneur39 greater volunteer engagement. the expecaation is that with an influx of new, enthusiastic coaches, this wll translate Into mole volunteers stepping forward lo help out wth a variety of responsibi5ities in and ari)und th& Club e.9. sile m8JntenanrE, pilch marking, housekeeping. bar stsff el¢. Another plan Is lo open up patlhvays to grant fijnding. to help the dub procure rt3 own ground rnairtenancg equipment via the Football Foundations 'Pilch Power, scheme. 50 ihal we can be more in cthitrol of upkeep and maintenance of our own tthes. arml less reliant on gxtemal contractors for thi$ wort.
HORWICH ST MARYS FOOTBALL CLUB TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Structur•, governance and managèmont Horwich St Mary's Foolball Club was registered as a thantsble inrx)rrAxed org•rti$8b"on I"ci¢Y'} on 14 Septèmber 2015 Ichanty number 11635271 From that dat¢ the new CIO assumèd the optrrationg. Indudi assets. liabilities and fvnds. of Horwich St Mary'8 FC Trusl. an unincowated trust. ¢harty numLwr 1118304, which had been form8d in 2008. The trustees served during the year and up to the de of Signature of the finanoal sl*ern8nts werg.. K Patel R Walmsloy D Barry T Dempsey W Oarroch C Moncado-sears The chanty 18 managed by its trustees Under rts goveming document the maximum number of trusleag 18 seven and at lèast three trustéès. mèetings must be ld per year Full proviOnS wgarding the powers and proceedings ofthe trusleets can b8 found in th6 tymming doojmenl. Thg trustge¥' report w8$ approved by the Board of Trustee$. R Walrn818y Trustee Dated.. 23 June 2026
HORWICH ST MARYS FOOTBALL CLUB STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2025 The trustees are responsible for preparing the Trustees. Report and the finanaal statements in accordance with applicable law and United lQ"ngdom Accounkn'ng Standards (United K"sryJdom Generally Apted Accounting Practic£l. The law applicable lo chanttes in Eng18nd and Vl&les requires the trustees lo pr¢Pa finanri81 statements for each finanaal year which give a true and fair view of the statè of affairs of the ¢harity and of the incoming resources and appli¢alion of fe50urces ol the tharity for that y•ar. In prgparing th&sfj fi'nancial stslements. the trustees ar8 required to.. - Select Suitable accounting policigs antj thon aprAy them consistentty- observe the methods and principles In the Charities SORP.. make judgements and estimates that are reasonable and Pent.. state whether applicable accounting standards hove been followed. subj'ect to any matsrial d8parturo8 di$d08ed and explained in the financial statements". and prepare the financial statements on Iht going COrn baws unles8 it 18 inappropriate to pM$urr¢ that th& tharty 11 continue in opwation. The trustees are responsible for kfj•pirwJ 8uffioent a¢ccNJnling recoTIts Ihal disdose wth rea8onabl• ac£uraw al any tim¥ thè finan¢i81 position of the charity and enable them lo ensure that tho finantsal slatentS comply with thé Chanlie8 Act 2011, the Charity IA¢counl$ and Reports) Regulabon5 2008 and the provisions ol th• trust deed They ar8 also rèsponsible for safeguarding the assets ol the thanty and for taknng r•ason4ble slep8 for the pr¥vgnlion and delectson ol traud ar other irregulanbes.
HORWICH ST MARYS FOOTBALL CLUB INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HORWICH ST MARYS FOOTBALL CLUB I report to th& tnJsteÈs on my examination of the financial stement$ of Homch St Mary8 Footbal Club (the Chantyl for the year ended 31 August 2025. R•8ponslbl1ltl •nd basis of report As the trustees of the (8rty you are responsie for the pr8par3ts.on of the financial statements in arLordance th the r•quir•merts of the CharitiesAci 2011. I repcsrt in respect of my examination of th ¢hanty'$ financial stslements carried out under se¢#ion 145 01 th• 2011 Act In carrying out my •xamination I hav# followed all the applicable Difxb'L)ns given by th• Charity Comm135ion under section 14515llb} of the 2011 Ad. Ind•p•nd•nt oxamine •tat•mont Your attention is drawn to the lact that the chanty has prepared the financial slatements in ar£or¢Jance wrth the relèvant version of the Statement of Racomm&nd•d Pra¢ti¢• appli¢able lo charities preparing their financial ststemenls in accordance with the Financial Reporting Stsndard applicable in the UK and Republi¢ of Ireland IFRS 1021 in preference to the Aw)unling and Reporting by Charilies.. Slat8menl ol Rewmmended PraLlica issued on 1 April 2005 whith is lerd to In the extant Tegul'ons but has now been withdrawn. l understand that this has bean done in order lor the fin¥ncial 8tatenYits to PTovid• a tn and fair vithy In attordance with UK Generally AGcepted AcsntyA9 PralCe. I have completed my examination l confim that no m8tter5 have com8 to my attts.0n in connection with th• axaminalion giving me cause to believe that in any matenal re8pec'. accounting reeknrds were not kept in respec ol the tharity as required by 8ecb.on 130 of the Charitie5 Act 2011. the financ4al Staiemgnls do not acoyd vnth those records.. or the financial statements do not ¢omply with the applicable requirements conc•rning the fom and content ol financial $latemenis set out in the Charrtits (Attounts and Reports) Regul*on$ 2008 tsthtrr Ihaft any requirement th•t the financial statements give a tru• and fair wew. which is not a matter considered as part ol an Independent examinabon. I have no concèrns and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order lo tnable a proper urhY•r8tanding ol the finorrial statements to be reached. David Kay, FCA AA8 Carfylo House 78 Chodey Now Road eollon gL148Y Dated.. 23 June 2026
HORWICH ST MARYS FOOTBALL CLUB STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Unrnstrlct•d R•stri¢ted fvnd$ funds 2025 2025 Total Unfe$ln¢ted nds 2024 Restrict&d fvnds 2024 Total 2025 2024 Notos Donations and l•gacie* Charitable activities Othtsr trading activities Other in¢om& 2,600 82.244 29.059 6.724 7,600 82.244 29,059 6.724 16.492 61.465 20.376 16.492 81.465 20.376 Total Incomo 120.627 125.827 125,397 125.397 Chontsble activities 111.258 21.032 132.2 120.715 15,802 136.517 N•t Incom(0XP•ndhur•} for th• y•arl N•t mov•ment In fund8 9.369 116.0321 16.6631 4,682 115,8021 111,1201 Fund ba14nces al 1 September 2024 263,628 676.726 942.354 258.946 694.528 953,474 Fund balances at 31 August 2026 272.997 862.694 935.691 263,628 678,726 942.354 The Stalennt of flnanci¥l aclivrtièy indudes all gain$ and lo$ r•cogniséd in tho y8ar. The statement ol finan¢ial aclivrties Indudès all gains and10$8e8 reccgnised in the year. 1 income and expenditure derive from conts'nuing actiwlies.
HORWICH ST MARYS FOOTBALL CLUB BALANCE SHEET ASAT31 AUGUST2025 202S 2024 Not08 Flx•d assets Tangible assets 12 871.929 876,078 Current ay#etB Stocks Debtors Cash at bank a1 in hand 500 4.921 61.517 500 4,824 63,667 13 66.938 68.991 Cr•dltor¥: amounts lalllng duo Wfthln year 14 (3.170) 12.7151 Not curr•nt a•• 83,762 88,278 Total a••ots le•• currnnt Ilablllt50• 935,691 942,354 Tho lund• of the charfty Re51Tided incomts fiJnd$ Unrestricted funds 16 662.694 272.997 678,728 263,628 935.691 942,354 Tho finanaal 8tatgmgnt$ were approvgd by the Iru8t088 on 23 Jun8 2028 R Walmsley Tru•ts•
HORWICH ST MARYS FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 Accountlng pollclos Charity infomiation Horwich St Mary's FC Trust is a charitable inwrated organisabon. registered office 1$ 21 Broad Oak Close, Adlinglon, Chorfey. 1.1 A¢¢ountfing convonuon Thè finanaal statements have been prepafed in accorda1 wth the chanty's tnjst deed, the Charities Act 2011 and Accountin9 and Reporting by Chanb'es. Statement of Recommended Practs'ce applicable to charities preparing thwr aco)unl$ In acoydan( wrth the Flnancial Reporting Standard applicable in tho UK and Republic of [land IFRS 1021 leff¢Lty"ve 1 January 20191" The Charity is a Publi¢ Benefit Entity as defined by FRS 102. The charity ha8 taken advantage of the prowsionJ in tho SORP for chonli•s applying FRS 102 Update Bulletin I not to preparo a Statement ol Cash Flows. The financial statements have departed Irom the Charities (Accounts and Rewrtsl Regulations 2008 only to Ihg extent roquired to provide a tru and fair wgw. This d&partU has involved following the Statement ol Recommended Practice for thanbes apptying FRS 102 rath•f than the version of the Slalem•nl of Recommendèd Pracaic8 which Is r8f8rr8d to In th8 R8gulats"ons but which has since b8en withdrawn. The finanaal 8tatem•nts have been prepared uThJ8r the historical cost convention The prinripal 4ccounling polia&s adopted are set out below. 1.2 Golng con¢orn At the timé of approving tho ffinanaal stat8m8nt8. the trustee8 have a rea$onable expectation that the charity has adequate resources to ntinUe In operabonal existence for the foreseeable ftjture. Thus the trustees continue to adopt the going corKem b*s¢s of accounts.ng In prepanng iha finanaal statements. 1.3 Charitsbl• funds Unrestricted fund5 are incorring sourceS f1¥able or generato(I for the obhe¢t¥ of the charty, without r8Strithon, and are available as general fvnds to be apFAied as the ¢h•rrty 8¢e$ fft Reslricted funds are incLJming resources vthich are gNen for a Spetsfic purpose as stipulaled by the donor or funding body COreMed. ere restncted fvjnd Incorne is used tts ¥c4uire tangible fixod ?¥set$. $u¢h as the clubhouse and pitches development. the fund balance will be redu¢ed e¥¢h year by ¥n appropriattr proportion of the depreciation charged on the asset In the year. unless any cwdtbon5 attached lo the restn'cted fund are suoh that il is fell that the balance on the fiJnd can be transferred to unrestricted funds.
HORWICH ST MARYS FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting pollcies Icontinuèdl 1.4 Income Incom8 is regnISed vthen the chanty is legally entitled to it after any perfonnance conditions have been mel. the amounts can be measured reliably. and it 15 probable that inrne will be Ceived. 1.6 Expgnditure Expenditure Is r•cognise(1 once thoxe 1$ a legal or o)nstru¢tiv• 019¥. to transfer o¢onomi¢ bonefit to a third party. Il 1$ probable Ih¥l a transfer of eo)nomi¢ bènefits will be required in Settlement. and the amount of the obligation can be measured reliaNy. Expenditure 1$ ¢18ssffied by acaiwty. The o)5ts of each activity are made up of the total of rtirt costs and shared costs, including support co$ts Involved in undertakin9 ea¢h activity Direct eo$ls attributsL4e lo a sing10 gctivity are allo¢aled directly to that 8¢b"vty Share<l co$ls which eontribute tts more than one 8Ctivity and support $15 whith are not attributable to a single acbvity are apportioned b&en those activit& on a basis consistent wrth the use ol resources. Central staff costs are allocated on the ba$ of time swnt, and depreaalion charges are allocated on the pOrtn ol the asset's use. Expnditure i• irKJuded on an accruals ba3 as a liakn'lity is inrr•I. Chanlable expenditure MprISeS Ihtsse o)sl$ incurred by the d)arity In the delivery of its services and activities lor its b8nefiaaries and indude$ costs thal can be directly allc¢aled lo such acts'vilies, as wtll as th08e of an indirect natur8 rsSary to support them. Govem•nce 313 are the costs of running tha charity as a legal ¥ntty, and ar• primarify 4$$wal•d with nstitutional and statutory requirements. Purchase of kit and equipment ar& treated as consumable rtgm$. r8lher In a8 fixed 888el8. unle88 thè amounts involved are ol such signrficance as lo warrant capitalising. 1.6 Tangible fixgd a$sgts Tangible fixed asse15 are inibally measured at cost arKI $ubwu•nJy measured at cog1 or valtiOn, nel ot depr•cAation and any impairment losses. OeprecAalion is recwi8ed so a$ to write off t f*)Jt or valu4thin of assets le8S thgir ro¥idual value8 over their useful li$ on th• followng bases.. Clubhouse devdopment Fixtures and fitting$ Plant antJ machinery 2% straight line 20% reducang balance 20% reducing balance The gain or loss ansing on the disposal ol an asset 1$ detemined a8 the difference befvfftn the sale procèeds and the carrying value of the asset. and is re¢oynised in the statement of finanaal acbvitigs. 1.7 Impaimient of fixed assets At each reporting end date, the tharity feVieWS ts carrying amounts of its tangible 88sets to delemine whether there Is any Indication that those assets have suffered an impaimient loss If any such IndallOn exists, the recoverable 8nK)unl ol the asset 1$ ests'mated in wder lo delerrnine the extent of the impaiment 105$ (if anyl. 1.8 Stocks Any bar and ¢afe stock held at yeai end is induded al the I0r of costs and sales value.
HORWICH ST MARYS FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Accountlng poll¢ies (Continuodl 1.9 Cash and cash •quivalonts Cash and cash 8quiva18nts indude cash in hand ancj deFXW"ts held al call wth banks. 1.10 Flnancil in$truments The charity has elected to apply the provisions of Seth"on 11 'Basic Finanoal In$trumenl$' and Sects'on 12 'Other Finanoal Instrumenls1$8ue¥' of FRS 102 to all of rts finanal inslrumenlj. Flnanoal instrumenty are nised in th• d)arty'S balance sheet whèn the eharity becomes party to the contractual provisions of the instrument. Financial assets and liabilffj'es are off8. wilh the nat amounts Pf8s8nt8d in the financial $tslemenl$. when there is a lagally &nforeaabl& right lo sel ofl the recognised amounts and the is an intention to settle on nel basis or to realise the asset and settle the liability $imuttaneou$ly. Baslc Ilnanclal assets Basic financAal assets. which indud• debtors and ca$h and bank balanc•$. ar• initially measud at transaction price Induding transadion ¢osts and are subs4quonlly ¢arri•d at amrtised cost using th gffective Interest m•thod unles$ the arrangement w)sb"lute$ a financing transaction, whore the tranCtiOn is measured al the pr•senl value of th¥ fulur¢ receipts di8count¢d al • market rate of inte¥t. Financial agselB ¢lassifi•d a$ r•coiV8W• wlhin ye8r we not amortised. Basle Ilnanelal Ilablllll Basic financAal liabilities, indudin9 CltorS afe inth'ally recognised at transaction price unless the arrangement conslilules a financing transaclion. wher• the debt Instrument 1$ measured at the presert value ol the future receipts discounted at a market re of I61. Finawal li4bililiès d435ffied as payable wrthin one year ar• not amortis¢<l. Trade ¢redil¢rn are obli9ation8 to pay for goods or sèrvit*s that have •equired in thè ordinary course ol operations from suppliery. Amounts paYae a classffied as current liabilities if payment is due within ona year or less. If not. they are presented as non•oJrrent liabilities Trade creditors are recognisad inrtially At transaclion price and subsequently measured at amortised cost using the effective interest m&thod. 10-
HORWICH ST MARYS FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Donatlons and 18gacl88 Total Total funds fund• 2025 2025 2025 2024 Donatsons and gifts Gr•nts re¢eived in thè ye¥r 12.4001 12,4001 10,000 434 16,058 5,000 2.600 5.OlJO 7,600 16.492 For thè y•ar •nd•d 31 August 2024 16.492 16,492 Charltsble actlvltlo• Unr••trtctod fund8 Tot•1 2025 2024 Sub3erriplion$ R¢xm hire 69,676 12.568 66.880 14.605 82,244 81,465 Other dIng actbvltio8 Unr•$trl¢ted nds Totsl 2026 2024 Barlcafe income Sponsorships and soaal lotteri88 27.558 1.503 18,681 1,695 29.059 20,376 Other Income Unrestricted Unrvatricted funds fund$ 2025 2024 Other fundraising activib.es 6,724 7.064 11
HORWICH ST MARYS FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025 Charitabl• aetiviti89 Charitable Charitsble A¢tivltio$ A¢tlvltl•s 2025 2024 Depreei>tion and impainnenl Repairs and maintenan Insuran Kil purchases LFA and lea9ue fees Miscellaneous expenditure. induding bar and ¢afe pur¢hase$ Pitch costs Relereas, 1809 Training Trophios Scholes Bank lease payment$ sd)01 Bank utilrtie8 20,364 21,645 3,020 726 2.134 29.997 10.278 5.247 20,644 3.275 1,650 10.815 20.050 27.203 3.198 1.570 2,063 26,232 18.888 4,506 14,222 3,220 1,650 11,290 129,795 134.092 Share o19Dvemance c>)$l$ (se• note 7) 2.495 2,425 132.290 136,517 Analy•ls by fund Unrestricted fund$ Reslncted fuThJ$ 111.258 21,032 120.715 15,802 132,290 136,517 Inejuded in the expenditure ¥bove is approximately £11.33312024." £7,100) of costs relating to the operation of the bar and cale These costs indude fe and bar pur¢hases, premis8s lichnse fee and the purchase and maintenanc* of small items of equiprrent. Support costs and govornance co¥Jts Support Govemanco costs costs 2025 2024 IndeFendent exami11¢n 2.495 2.495 2,425 2,495 2,495 2,425 12-
HORWICH ST MARYS FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Not mov•ment in fundj 202S 2024 Th¢ n¢t movement In fvrttls is stsled after tha1n{ed1I1n9l". Fees payable for the independent examinakn'on of the thallS finanaal statements Deprec4ation ol owned tangible fixed assets 2,495 20.384 2.425 20,050 Tru•tO0• None of the trustees ltsr any persons connected with thèm) retived any remuneration or b&nefit8 from the charity during the period. 10 Employ There weie no employees on payroll during the year. £3.37912024'. £1,135) w¥s $wnt ¢)n running th• b8r and cafe. 11 Taxatlon The tharity is oxempt from taxation on its activitie$ because all its income is aprlied for charitable purp08eS. 12 T•nglbl• fix•d 488•ts ¢lubhtyM• Flxtur•• •n# d•¥dopmoni Ilttlng* Plwnt machlnery Total Cojt At 1 Septémber 2024 AdditiC8 1,5.995 14.137 20.325 1,667 27.278 1.053.598 411 1e,215 At 31 August 2025 1.020,132 21.992 27.689 1,069.813 D•prnclaUon and Imp•lmwnt At 1 September 2024 Oeweuation charged in the year 153.791 16,032 12.994 2,19) 10,735 2.142 177.520 20,364 Al 31 August 2025 169,823 15,184 12.877 197.884 Carrylng amount Al 31 August 2025 850,309 6.808 14.812 871,929 At 31 August 2024 852.204 7,331 16,543 876,078 13-
HORWICH ST MARYS FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 13 Debtorn 2025 2024 Amount• falllng dug withln on• yur: Other debtors Pfypayments and xcrued Inr£¥ne 3.000 1.921 3,000 1,824 4,921 4.824 14 Cr•dltor•: amounts l*lling duo within on• y•ar 2025 2024 Deferred incom$ Accru81$ 15 290 2.425 3,17e 3.178 2,715 15 Del•rr•d Inc¢m• 2025 2024 Deferred income is in¢Juded vlthin.. Cuirenl liabiliti 290 Movements In the year.. Deferred income at 1 September 2024 Released from previous pèri¢d$ R¢$ourc•8 deferred in the year 290 12901 800 {8001 290 Deferred irKxme at 31 August 2025 290 14-
HORWICH ST MARYS FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUEO) FOR THE YEAR ENDED 31 AUGUST 2025 16 Restricted funds The funds of the charity indude restn.cted funds received from v¥riou8 sources and expended In the past on the dubhouse development. The balance on the lund is reduced each year by an appropriate share of the annual depreciation charge on the dubhouse development (see note 121. Restricted funds reiVed for this purpose were fvlly eXpere<l at th¢ tsme and the balance ¢arri8d forward below is the remaining net book value attn'butable to the restn¢ted fiJnd element of the assel. Also, a grant of £5,000 was received in the year via Bolton CVS towards the $ts of the Fosb'val of Football event This was fully uiilised in the year PaDvom•nt In funds Resour Bolanc• 41 •xpondod 1 S•pt•mber 2024 lovement In funds Balance 1 Septombfrr 2023 Incomlng •Yf¢ 8•l•nco •1 31 Auguit 2025 8xpond•d Clubhouselprtth devetopment lunding 8¢tton CVS grant 694.528 115,802} 078.726 116.0321 I5,0 662.894 694.528 {1 S.8021 678,726 5,000 121,0321 662,694 17 Unr••trfctsd fund• The unreslrided funds ofthe Gharity comprise the unexpended balance8 cf donations and grant$ which ate not subject to 8peafic conditions by donors and grantors as lo how they may be used These indud8 designated funds which have been sel asth out of unrestncted fundg by the trustees for speryfic purposes. A11 Incoming Soplbar ro8oiirce• 2024 A0rea4 At 31 AuguBt •xp•ndod 202S General funds 263.626 120.627 {111.2581 272.997 Pr•¥10 Yr. Atl September 2023 In¢omlng resource• Rosourcos At 31 August •xpond•d 2024 Gen8ral funds 258.948 125.397 1120.7151 263,628 15-
HORWICH ST MARYS FOOTBALL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 18 Analys18 of not assets bgtw8•n fund• Restricted Unrn8tslct•d funds funds 2025 2025 T¢tsl Current year: 2025 Fund balances al 31 August 2025 are represented by.. Tangible assets Current as8etsllliabililie$l 862,694 209.235 63.762 871.929 63,762 662.694 272,997 935.691 R••trictsd Unro•trl¢t•d fvnd$ fund• 2024 2024 Total Pr•vlou• y•ar: 2024 Fund balances at 31 August 2024 are r8pr•s•nt•d by". Tangible assets Current assetll$ab1llt1fjs) 678.726 197,352 86,278 876,078 66,270 878.728 263,628 942.354 19 R•lat•d party tran••etlon• Th•r8 were no disclosabl• rel¥l•d paty trans110 durirvl the year12024- none). 16-