## Hepworth United Football Club
Charity number 1163904
## Annual Report and Financial Statements
for the year ended 30 June 2021
## Hepworth United Football Club
Annual Report and Financial Statements for the year ended 30 June 2021
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8 to 11|
## **Prepared by West Yorkshire Community Accounting Service**
1
## Hepworth United Football Club
## Trustees' report for the year ended 30 June 2021
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
Paul Watson Treasurer Derek Hellawell Michael Walker President Robert Wright John Richard Field
## **Charity number**
1163904
Registered in England and Wales
## **Registered and principal address**
**Registered and principal address Bankers** The Old Stable HSBC Bank Pontey Farm 2 Cloth Hall Street Honley Huddersfield Holmfirth HD1 2ES HD9 6RQ
## **Independent examiner**
Simon Bostrom FCIE
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation (CIO) formed on 9 October 2015 and is governed by a CIO Association constitution as amended by special resolution 26 June 2021.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by the members at the AGM.
2
## Hepworth United Football Club
## Trustees' report (continued) for the year ended 30 June 2021
## **Objectives and activities**
## **The charity's objects**
The objects of the CIO are:
- (A) to advance the amateur sport of association football.
(B) to promote community participation in healthy recreation by providing facilities for playing association football (facilities means land, buildings, equipment and organising football activities).
(C) to provide and assist in providing facilities for sport, recreation, and other leisure time occupation of people who have need of such facilities because of their youth, age, infirmity or disablement, poverty or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving their conditions of life.
(D) to advance the education of children and young people whether or not undergoing formal education.
## **The charity's main activities**
Hepworth United Football Club runs football teams for Juniors, Ladies and Men. Our football teams have been joined by a netball team, mainly composed of players' mothers and sisters.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the provision of appropriate football coaching and facilities for our members and patrons.
## **Achievements and performance**
Our teams and training have been suspended during Covid lockdown, but we are playing again now with all our teams back and running with the addition of a netball team, mainly players relatives, also operating under our banner.
The Men's Open Age Development has moved up from the Huddersfield & District League to the Sheffield County Senior League 2nd division which is a higher Football tier to support the men's 1st team who play in the Sheffield County Senior League Premier Division.
The Ladies Open Age first team still holds their place in the Northeast Regional Women's League Southern Division with the newly formed Development team currently in the West Riding County Women's League Second Division.
The u14 Girls play in the North Manchester Girls Football League as do the u12 team that was formed with girls from the Saturday morning Wildcats scheme. The u14 team came from the Wildcats several years ago. The Wildcats is an FA initiative to attract younger girls into football, we provide a weekly training session on a Saturday morning.
The suspension of the Wildcats by Covid restrictions reduced numbers somewhat and taking girls from the Wildcats to form the new u12 league team reduced it further. However, 15 - 20 younger and newer girls still remain each week and are attracting new players all the time, which is encouraging,
In the Junior section we were really pleased that within the 2 Covid seasons we were able to register a team at every age group from U6s through to U18s plus our girls only teams where we had 3 teams too. We had over 250 players registered with the Huddersfield League and around 50 girls registered.
Cup competitions and Galas were cancelled due to Covid so mini leagues were run and we had some successes in those with U16s winning their league and U17s and 18s finishing second.
3
## Hepworth United Football Club
## Trustees' report (continued) for the year ended 30 June 2021
## **Achievements and performance (continued)**
Off the pitch in 2018 to 2020 we were paying off the final instalments on the clubhouse building which was paid fully in 2020 so building up reserves and funds was the focus for 2020-2021. That was obviously initially a concern as we entered the first Covid closures of 2020. We were though made aware of a number of business grants which with the addition of some fundraising activity has helped us through the season and in a reasonable financial position to enter the 2021-22 season.
We were also successful in our application for a tractor and mower grant from the Football Foundation, which we had to contribute to but we see this as a good investment as we have volunteer groundsman so will see a reduced weekly cost that we had paid previously to contract groundsmen.
## **Financial review**
The net income for the year was £14,838, including net income of £17,338 on unrestricted funds and net expenditure of £2,500 on restricted funds after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £24,733.
The charity's policy is that funds not presently committed or invested in tangible fixed assets should be maintained in general unrestricted funds at the equivalent of between 3 and 4 months' of budgeted operating costs. At the year end, such free reserves represented approximately 3.4 months of overall costs,
Signed on behalf of the board of trustees on 29/01/2022
Paul Watson (Trustee)
4
## Hepworth United Football Club
## Independent examiner's report to the trustees of Hepworth United Football Club
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 30 June 2021, which are set out on pages 6 to 11.
## **Responsibilities and basis of report**
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts 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 connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Simon Bostrom FCIE
01/02/2022
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Hepworth United Football Club Statement of Financial Activities
## for the year ended 30 June 2021
|Notes
2021
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
41,412
Team payments
20,976
Events and other income
1,959
Bar and kitchen sales
20,455
Bank interest
1
**Total income**
84,803
**Expenditure on:**
Venue and pitch hire
800
Clubhouse maintenance
8,903
Bar and kitchen supplies
16,106
Pitch maintenance
10,278
Coaching fees and expenses
475
Administration
-
League/ Cup/ FA fees
2,749
Trophies
1,152
Tournament costs
-
Training
10,233
Football fines
198
Team costs
3,294
Events and activities
483
Sports equipment
13,347
Independent examination
720
Depreciation
16,017
Donations made
30
**Total expenditure**
84,785
**Net income / (expenditure)**
18
**Transfers between funds**
17,320
**Net movement in funds**
17,338
**Fund balances brought forward**
533,306
**Fund balances carried forward**
(3)
550,644|2021
Restricted
funds
£
17,320
-
-
-
-
17,320
-
-
-
2,500
-
-
-
-
-
-
-
-
-
-
-
-
-
2,500
14,820
(17,320)
(2,500)
2,500
-|2021
Total
funds
£
58,732
20,976
1,959
20,455
1
102,123
800
8,903
16,106
12,778
475
-
2,749
1,152
-
10,233
198
3,294
483
13,347
720
16,017
30
87,285
14,838
-
14,838
535,806
550,644|2020
Total
funds
£
29,752
38,723
3,886
26,334
1
98,696
878
9,692
17,522
4,135
8,819
30
4,429
744
90
18,593
273
6,577
677
6,898
720
10,721
-
90,798
7,898
-
7,898
527,908
535,806|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## Hepworth United Football Club
## Balance sheet
|as at 30 June 2021
2021
Unrestricted
£
**Fixed assets**
Tangible assets
(4)
525,911
**Total fixed assets**
525,911
**Current assets**
Stock
489
Cash at bank and in hand
(5)
25,345
**Total current assets**
25,834
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(6)
1,101
**Total current liabilities**
1,101
**Net current assets / (liabilities)**
24,733
**Net assets**
550,644
**Funds**
Unrestricted funds
550,644
Restricted funds
-
**Total funds**
550,644|2021
Restricted
£
-
-
-
-
-
-
-
-
-
-
-|2021
Total
£
525,911
525,911
489
25,345
25,834
1,101
1,101
24,733
550,644
550,644
-
550,644|2020
Total
£
515,451
515,451
489
21,159
21,648
1,293
1,293
20,355
535,806
533,306
2,500
535,806|
|---|---|---|---|
The financial statements were approved by the board of trustees on 29/01/2022
Paul Watson (Trustee)
7
## Hepworth United Football Club
## Notes to the accounts
for the year ended 30 June 2021
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements 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 (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Freehold land: nil Freehold buildings: over 50 years Equipment: over 5 years
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
8
## Hepworth United Football Club
## Notes to the accounts continued
## for the year ended 30 June 2021
|**2 Grants and donations**
2021
Unrestricted
funds
£
Football Foundation grants
500
Kirklees small business grant
19,465
One Community Foundation grant
10,000
English Sports Council Lottery fund
-
Sheffield & Hallamshire County FA grants
250
Other donations
11,197
41,412
**3 Restricted funds**
Balance b/f
Incoming
£
£
Football Foundation grant
2,500
-
Football Foundation grant
-
17,320
2,500
17,320
**Fund name**
**Purpose of restriction**|2021
Restricted
funds
£
17,320
-
-
-
-
-
17,320
Outgoing
£
2,500
-
2,500|2021
Total
funds
£
17,820
19,465
10,000
-
250
11,197
58,732
Transfers
£
-
(17,320)
(17,320)|2020
Total
funds
£
2,500
10,000
-
5,000
500
11,752
29,752
Balance c/f
£
-
-
-|
|---|---|---|---|
For pitch maintenance costs during closure from Covid restrictions Contribution towards purchase of tractor, roller and mower, shown as a transfer as the assets purchased are for the general purposes of the charity.
|**4 **|Football Foundation grant
For pitch maintenance costs during closure from Covid restrictions
Football Foundation grant
Contribution towards purchase of tractor, roller and mower, shown as a
transfer as the assets purchased are for the general purposes of the charity.
**Tangible assets**
Total
**Cost**
£
£
£
At 1 July 2020
1,000
526,047
20,000
547,047
Additions
26,477
-
-
26,477
At 30 June 2021
27,477
526,047
20,000
573,524
**Depreciation**
At 1 July 2020
200
31,396
-
31,596
Charge for year
5,496
10,521
-
16,017
At 30 June 2021
5,696
41,917
-
47,613
**Net book value**
At 30 June 2021
21,781
484,130
20,000
525,911
At 30 June 2020
800
494,651
20,000
515,451
Equipment
Buildings
Land|
|---|---|
9
## Hepworth United Football Club
## Notes to the accounts continued
## for the year ended 30 June 2021
|**5 Cash at bank and in hand**
HSBC accounts
Cash in hand
**6 Creditors and accruals**
Creditors
Accruals|2021
£
24,905
440
25,345
2021
£
-
1,101
1,101|2020
£
20,496
663
21,159
2020
£
573
720
1,293|
|---|---|---|
## **7 Legal charges**
The Football Foundation holds a registered legal charge secured on the land on the east side of Far Lane, Hepworth, dated 5 September 2018. This will be discharged 21 years from the grant date, upon application to the Football Foundation,
## **8 Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **9 Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
10
## Hepworth United Football Club
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 30 June 2021
|2021
2020
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
41,412
27,252
Team payments
20,976
38,723
Events and other income
1,959
3,886
Bar and kitchen sales
20,455
26,334
Bank interest
1
1
**Total income**
84,803
96,196
**Expenditure**
Venue and pitch hire
800
878
Clubhouse maintenance
8,903
9,692
Bar and kitchen supplies
16,106
17,522
Pitch maintenance
10,278
4,135
Coaching fees and expenses
475
8,819
Administration
-
30
League/ Cup/ FA fees
2,749
4,429
Trophies
1,152
744
Tournament costs
-
90
Training
10,233
18,593
Football fines
198
273
Team costs
3,294
6,577
Events and activities
483
677
Sports equipment
13,347
6,898
Independent examination
720
720
Depreciation
16,017
10,721
Donations made
30
-
**Total expenditure**
84,785
90,798
**Net income / (expenditure)**
18
5,398
**Transfers between funds**
17,320
-
**Net movement in funds**
17,338
5,398
**Fund balances brought forward**
533,306
527,908
**Fund balances carried forward**
550,644
533,306|2021
Restricted
funds
£
17,320
-
-
-
17,320
-
-
-
2,500
-
-
-
-
-
-
-
-
-
-
-
-
-
2,500
14,820
(17,320)
(2,500)
2,500
-|2020
Restricted
funds
£
2,500
-
-
-
-
2,500
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,500
2,500
-
2,500|2021
Total
funds
£
58,732
20,976
1,959
20,455
1
102,123
800
8,903
16,106
12,778
475
-
2,749
1,152
-
10,233
198
3,294
483
13,347
720
16,017
30
87,285
14,838
-
14,838
535,806
550,644|2020
Total
funds
£
29,752
38,723
3,886
26,334
1
98,696
878
9,692
17,522
4,135
8,819
30
4,429
744
90
18,593
273
6,577
677
6,898
720
10,721
-
90,798
7,898
-
7,898
527,908
535,806|
|---|---|---|---|---|
11