Hepworth United Football Club
Charity number 1163904
Annual Report and Financial Statements
for the year ended 30 June 2023
Hepworth United Football Club
Annual Report and Financial Statements for the year ended 30 June 2023
| 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 Accountancy Service CIO
1
Hepworth United Football Club
Trustees' report for the year ended 30 June 2023
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 Michael Walker President Paul Watson Treasurer David Wood Chairman Robert Wright John Richard Field Charity number 1163904 Registered in England and Wales Registered and principal address Bankers Far Lane HSBC Bank Hepworth 2 Cloth Hall Street Holmfirth Huddersfield HD9 1RN HD1 2ES
Independent examiner
Alan Dodd FCCA West Yorkshire Community Accountancy Service CIO
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 2023
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. There is now a netball team associated with the club. This group has grown over the year, particularly with the addition of juniors. There are now ten adult and junior teams playing locally.
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
Open Age: It was the first full season with Darren Hepworth as Manager. Open age has been a great success and player numbers allowed for 2 teams. On the pitch the teams had great success as the first team finished 4th in the County premier League and won the cup whilst the Development side were promoted to the first division. The section has also implemented may fundraising activities through signing on fees, sponsorship and banners. We look forward to building the Senior section in the future.
Section Update – Ladies: The section has consolidated and have done well after some previous as reported uncertainty and upheaval. The Ladies section now has gone from strength to strength. The team sit comfortably in mid table and had a good cup run. The plans are currently to continue with one ladies open age team in the new season and it is encouraging to see the pathway of junior girls to open age as 4 players have moved from u16s.
Section Update – Girls: The girl’s section has increased dramatically and it looks like we will be able to enter 4 teams in the league. The Wildcats sessions have been the driving force behind bringing young girls to the club to play football and subsequently move through to competitive teams. We are actively trying to increase and keep the footfall going at the Wildcats to continue all the coaches and volunteers good work and keep the female section growing. We have record numbers registered in the girls section.
Section Update – Juniors: In the Junior section numbers and teams remain strong with record numbers of players at 349 being registered at the club. We have teams represented from U6 to U18s with just one age without a team at u15s. There’s only a handful of clubs in the league that have that level of team coverage and we are pleased to be able report on such strong numbers. At the youngest ages we have the ongoing support of Coach Russ Kaye as we welcome players in to football at reception and year 1 and that is working well at getting young players in to the game. In addition helping coaches with confidence and experience to take the teams on from U8s. Pathways for players to progress to open age from the juniors needs to be an ongoing focus. We have some superb youngster and a number recently have made appearances for the Open age teams. The challenge for the club is finding pitches and training venues and this was impacted by the flooding at Lockwood Park that meant these pitches were not available for us to use.
3
Hepworth United Football Club
Trustees' report (continued) for the year ended 30 June 2023
Achievements and performance (continued)
Section Update – Netball: The Hepworth Hurricanes have continued to grow phenomenally. The section has developed rapidly with numbers increasing every week. The section has open age, juniors and walking netball. We have 2 teams competing at West Yorkshire league level, 4 teams competing at Huddersfield league level and 120 junior players competing in 5 teams. All games are played on Sunday mornings. Overall, the committee acknowledged that Abi and everyone involved in the support and organisation of the Netball section deserve great credit for growing and developing the Hurricanes to the current levels given the section had only been set up for 2 years.
Far Lane Review - club House Use: Development and use of the club house for both football and other community based activities is a real objective of the committee. We have hosted some successful events such as the village band, the Hepworth Feast support, Schools after Schools tournaments, Community fun runs and have plans and bookings ongoing now. We are determined to build the links with other local community events and ensure the facility is used as much as possible.
Far Lane Review – Club House Green Energy: Following on from the installation of solar panels we are actively looking into other green energy initiatives especially batteries. This initiative will allow us to store the energy created in the day to use in the evenings and improve even further our energy efficiency.
Far Lane Review – pitches: There has been significant improvement to playing surfaces and drainage at Far Lane.
Far Lane Review – car parking: The committee discussed the future plans to develop further car parking
Financial review
The net income for the year was £9,492, wholly on unrestricted funds after transfers.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £33,462.
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 2.3 months of overall costs.
Approved by the board of trustees on 29/6/2024
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 2023, 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.
Alan Dodd FCCA
1/7/2024
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
5
Hepworth United Football Club
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 30 June 2023
| Notes 2023 Unrestricted funds £ Income from: Grants and donations (2) 25,677 Team payments 78,179 Events and other income 2,722 Bar and kitchen sales 55,256 Bank interest 216 Total income 162,050 Expenditure on: Venue and pitch hire 4,126 Clubhouse maintenance 7,629 Bar and kitchen supplies 43,239 Pitch maintenance 7,064 Coaching fees and expenses 3,360 Administration 530 League/ Cup/ FA fees 8,971 Trophies 1,898 Tournament costs 525 Training 36,125 Football fines 441 Team costs 7,439 Events and activities 2,383 Sports equipment 22,462 Independent examination 858 Advertising 300 Depreciation 24,274 Total expenditure 171,624 Net income / (expenditure) (9,574) Transfers between funds 19,066 Net movement in funds 9,492 Fund balances brought forward 547,799 Fund balances carried forward (3) 557,291 |
2023 Restricted funds £ 22,316 - - - - 22,316 - - - 3,250 - - - - - - - - - - - - - 3,250 19,066 (19,066) - - - |
2023 Total funds £ 47,993 78,179 2,722 55,256 216 184,366 4,126 7,629 43,239 10,314 3,360 530 8,971 1,898 525 36,125 441 7,439 2,383 22,462 858 300 24,274 174,874 9,492 - 9,492 547,799 557,291 |
2022 Total funds £ 18,669 56,863 5,595 46,330 4 127,461 5,694 9,319 31,778 8,921 965 378 2,705 1,256 140 28,240 536 8,787 384 11,386 720 - 19,097 130,306 (2,845) - (2,845) 550,644 547,799 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
Hepworth United Football Club
Balance sheet
| as at 30 June 2023 2023 Unrestricted £ Fixed assets Tangible assets (4) 523,829 Total fixed assets 523,829 Current assets Stock 1,810 Cash at bank and in hand (5) 39,565 Total current assets 41,375 Current liabilities: amounts falling due within one year Creditors and accruals (6) 7,913 Total current liabilities 7,913 Net current assets / (liabilities) 33,462 Net assets 557,291 Funds Unrestricted funds 557,291 Restricted funds - Total funds 557,291 |
2023 Restricted £ - - - - - - - - - - - - |
2023 Total £ 523,829 523,829 1,810 39,565 41,375 7,913 7,913 33,462 557,291 557,291 - 557,291 |
2022 Total £ 522,214 522,214 2,751 29,406 32,157 6,572 6,572 25,585 547,799 547,799 - 547,799 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 29/6/2024
Paul Watson (Trustee)
7
Hepworth United Football Club
Notes to the accounts
for the year ended 30 June 2023
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, if 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 Fixtures and fittings: 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 2023
| 2 Grants and donations Football Foundation One Community Foundation South Yorkshire Community Foundation Holme Valley Parish Council Other donations 3 Restricted funds Balance b/f £ One Community Foundation - S.Yorks Community Foundation - Holme Valley Parish Council - Football Foundatiion - scarifier - Football Foundation - pitch - - |
2023 Unrestricted funds £ - - - - 25,677 25,677 Incoming £ 3,549 5,000 5,000 5,517 3,250 22,316 |
2023 Restricted funds £ 8,767 3,549 5,000 5,000 - 22,316 Outgoing £ - - - - 3,250 3,250 |
2023 Total funds £ 8,767 3,549 5,000 5,000 25,677 47,993 Transfers £ (3,549) (5,000) (5,000) (5,517) - (19,066) |
2022 Total funds £ 4,405 7,834 - - 6,430 18,669 Balance c/f £ - - - - - - |
|---|---|---|---|---|
Fund name
Purpose of restriction
One Community Foundation Towards costs of Solar PV (photovoltaic) system S.Yorks Community Foundation Towards costs of Solar PV system Holme Valley Parish Council Towards costs of Solar PV system Football Foundatiion - scarifier Towards costs of pitch equipment Football Foundation - pitch Pitch improvement grant
Transfers represent the costs of the above equipment, for the general use of the charity.
| **4 ** | Tangible assets Cost At 1 July 2022 Additions At 30 June 2023 Depreciation At 1 July 2022 Charge for year At 30 June 2023 Net book value At 30 June 2023 At 30 June 2022 |
£ 13,861 13,541 27,402 2,772 5,480 8,252 19,150 11,089 Fixtures and Fittings |
£ 29,016 12,348 41,364 11,500 8,273 19,773 21,591 17,516 Equipment |
£ 526,047 - 526,047 52,438 10,521 62,959 463,088 473,609 Buildings |
£ 20,000 - 20,000 - - - 20,000 20,000 Land |
Total £ 588,924 25,889 614,813 66,710 24,274 90,984 523,829 522,214 |
|---|---|---|---|---|---|---|
9
Hepworth United Football Club
Notes to the accounts continued
for the year ended 30 June 2023
| 5 Cash at bank and in hand Cash at bank Cash in hand 6 Creditors and accruals Accruals |
2023 £ 38,755 810 39,565 2023 £ 7,913 7,913 |
2022 £ 28,601 805 29,406 2022 £ 6,572 6,572 |
|---|---|---|
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 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
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 2023
| 2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 25,677 6,430 Team payments 78,179 56,863 Events and other income 2,722 5,595 Bar and kitchen sales 55,256 46,330 Bank interest 216 4 Total income 162,050 115,222 Expenditure Venue and pitch hire 4,126 5,694 Clubhouse maintenance 7,629 9,319 Bar and kitchen supplies 43,239 31,778 Pitch maintenance 7,064 5,671 Coaching fees and expenses 3,360 965 Administration 530 378 League/ Cup/ FA fees 8,971 2,705 Trophies 1,898 1,256 Tournament costs 525 140 Training 36,125 28,240 Football fines 441 536 Team costs 7,439 8,787 Events and activities 2,383 384 Sports equipment 22,462 11,386 Independent examination 858 720 Depreciation 24,274 19,097 Total expenditure 171,324 127,056 Net income / (expenditure) (9,274) (11,834) Transfers between funds 19,066 8,989 Net movement in funds 9,792 (2,845) Fund balances brought forward 547,799 550,644 Fund balances carried forward 557,591 547,799 |
2023 Restricted funds £ 22,316 - - - - 22,316 - - - 3,250 - - - - - - - - - - - - 3,250 19,066 (19,066) - - - |
2022 Restricted funds £ 12,239 - - - - 12,239 - - - 3,250 - - - - - - - - - - - - 3,250 8,989 (8,989) - - - |
2023 Total funds £ 47,993 78,179 2,722 55,256 216 184,366 4,126 7,629 43,239 10,314 3,360 530 8,971 1,898 525 36,125 441 7,439 2,383 22,462 858 24,274 174,574 9,792 - 9,792 547,799 557,591 |
2022 Total funds £ 18,669 56,863 5,595 46,330 4 127,461 5,694 9,319 31,778 8,921 965 378 2,705 1,256 140 28,240 536 8,787 384 11,386 720 19,097 130,306 (2,845) - (2,845) 550,644 547,799 |
|---|---|---|---|---|
11