Hepworth United Football Club
Charity number 1163904
Annual Report and Financial Statements
for the year ended 30 June 2025
Hepworth United Football Club
Annual Report and Financial Statements
for the year ended 30 June 2025
| Contents | Page |
|---|---|
| Trustees' report | 2 to 5 |
| Examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the accounts | 9 to 13 |
Prepared by West Yorkshire Community Accountancy Service CIO
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Hepworth United Football Club
Trustees' report for the year ended 30 June 2025
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 Michael Walker President Paul Watson David Wood Chairman Robert Wright John Field Nicholas Thatcher Treasurer (not a trustee) 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.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
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Hepworth United Football Club
Trustees' report (continued) for the year ended 30 June 2025
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 Update
Our Men's’ first team had another respectable season, finishing a place higher in 6th place in the Sheffield and Hallamshire County Senior League, Premier division. 6th is a solid finish in a very good league where as a relatively small club we continue to achieve above where we might expect. The season also represented a smooth transition to new first team management with Dan Robinson and Chris Kaye taking charge for the first time and doing a great job in their first year. There was some turn over of players with a few leaving to play at a higher level, but those being replaced with good additions. The first team also reached the semi finals of the cup competition and were unlucky to lose the semi final in the last minute.
The second team who compete just one division lower and provide healthy competition for first team selection, had another good season finishing 4[th] . Both the first and second teams are well placed for strong seasons in 2025-2026.
Junior update
In the Junior section numbers and teams remained around the 300 players in the Juniors with around 35-40 of those Girls in 3 girls teams.
In 2024-2025 we had teams represented from U6 to U18s with just one age without a team at U17s. There’s only a handful of clubs in the league that have that level of team coverage.
Numbers at entry age groups of 6 and 7 were back to normal healthy levels following the covid years where numbers dipped. Russ Kaye continues to do a great job coaching in that area. The U8s were set up for their first season in competitive football and ready to go for the 2025-2026 season with 2 teams.
Subs remained the same at £160 for the season which represented good value for money. The 2024-2025 season was a better year with the weather so a lot less called off games in the season and therefore training finished on time at Easter which helped cashflow in the Junior Section
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Hepworth United Football Club
Trustees' report (continued) for the year ended 30 June 2025
Achievements and performance (continued)
In the Junior Section our U18s won the League 1 title and made it to their cup final. That’s 2 successive titles for this team which is a great achievement. At U15s the team had fund raised throughout the season to support a team trip to Kenya on an educational and football trip to the Memusi foundation. Around 14 players went on the trip which was a superb experience for them.
Our challenges across the section remain training and playing facilities although at the start of next season 2025-2026 the all weather surface will be available in the area. We will as a club look to utilize this for both training in midweek and also for games on Sunday. This will come with additional costs so it was agreed at committee meeting that subs would go up to £180 for the next season.
Ladies update
Following a difficult season the ladies were relegated from Division 1 of the West Riding County Women’s League. We felt this is not a bad thing as the team had seen numerous senior players retire, several being picked up by higher placed clubs and for them this obviously was personal progression which reflects well on the club. This left the current squad with an average age of just 18 years or under, with many of those having previously played in the junior girl’s teams and will now form the backbone of the ladies squad. Division 2 is a strong and competitive league and will be an ideal opportunity for the development of a young team which will learn and improve, and most importantly the players are looking forward to enjoying their football journey.
Junior Girls
The girl’s section continues to be a successful part of the club and ran with two age groups in the season at under 12 and 13. The Wildcats younger section still operate on a training only basis as an introductory section and continues to develop players who go on to compete in the girls’ section at Hepworth and in some cases other clubs. New players join the Wildcats regularly, and this is a great way for players new to the sport to give it a go while having fun and making friends.
Netball update
Hepworth Hurricanes Netball club, established in 2021, goes from strength to strength in both the Junior and Senior netball leagues. In September 2024, the club entered its third season in the Junior league with seven teams and increasing numbers at all training sessions with just over 120 attending. The club has seven senior teams, an additional two teams in the summer league and a very active walking netball team. The 2024/2025 season saw many successful fundraising opportunities supporting events in the community including the Holmfirth Duck Race, a club Race Night and successful grant applications. For the first time the club entered the Leeds Rhino's netball weekend in Skegness creating a fantastic opportunity for the juniors to compete against teams from all over the country and make memories across the weekend. The club is grateful for support from local sponsors and grants to help with the cost of providing kit and balls for both junior and senior teams.
Overall update
The year 2024-2025 was another successful one on and off the pitch and the club continues to remain a valuable community asset for the whole Holme Valley. We are proud to continue providing positive and healthy activities for children, young people and older adults – both male and female.
Both income and expenditure were increased in the year largely due to netball growth. We invested in 20242025 on the new clubhouse kitchen and CCTV which are good improvements to our facilities.
We experienced good weather throughout the season keeping postponements to a minimum, which was welcome following a couple of bad years. This helped us finish the season just after Easter so the kitchen could be replaced and pitches improved during the close season.
The availability of both match pitches and training facilities remained a challenge in 2024-2025 although the new 4g facility at Holmfirth High School will open in September 2025 which will be much appreciated by us as it will help us to get all teams on good quality training surfaces and some more match pitch opportunities on weekends.
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Hepworth United Football Club
Trustees' report (continued) for the year ended 30 June 2025
Achievements and performance (continued)
We recognise however that the facility at the High School will be at a higher cost. This along with higher utility bills and insurance costs means we face additional cost pressures so are increasing player subs for 20252026 as a result to cover these increases.
Pitch grants have helped us improve the main pitch in recent years, and when these finish we will need to review our spend on pitch improvement.
Senior men's have done a good job at increasing the sponsor income from the use of perimeter advertisement boards to aid running costs for the team.
At the AGM the committee members and trustees agreed to continue for a further year which is another positive for us. We rely on the hard work of a key core group of volunteers who have once again done a fantastic job in keeping the club running and improving both on and off the pitch. We continue to manage our accounts carefully and submit them in a timely manner as required for the Charity Commission
Financial review
The net expenditure for the year was £17,617, including net expenditure of £17,617 on unrestricted funds and net income of £0 on restricted funds after transfers.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £32,307.
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 operating costs. At the year end, such free reserves represented just less than 2 months of overall costs.
Approved by the board of trustees on 4/4/2026
David Wood (Trustee)
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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 2025, which are set out on pages 7 to 13.
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:
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1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act;
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2 the accounts do not accord with those records; or
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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
6/4/2026
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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Hepworth United Football Club
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 30 June 2025
| Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 21,469 Team payments 92,582 Events and other income 8,296 Bar and kitchen sales 40,974 Bank interest 359 Fundraising and kit sales 4,432 Total income 168,112 Expenditure on: Venue and pitch hire 5,389 Clubhouse maintenance 8,761 Bar and kitchen supplies 33,654 Pitch maintenance 7,555 Coaching fees and expenses 14,603 Administration 578 League/ Cup/ FA fees 12,665 Trophies 2,276 Tournament costs 710 Training 47,710 Football fines 276 Team costs 6,119 Events and activities 4,091 Sports equipment 22,385 Independent examination 816 Advertising and fundraising costs - Depreciation 27,929 Sundry expenses - Total expenditure 195,517 Net income / (expenditure) (27,405) Transfers between funds 9,788 Net movement in funds (17,617) Fund balances brought forward 539,569 Fund balances carried forward (3) 521,952 |
2025 Restricted funds £ 14,538 - - - - - 14,538 - - - 3,250 950 - - - - - - - 550 - - - - - 4,750 9,788 (9,788) - - - |
2025 Total funds £ 36,007 92,582 8,296 40,974 359 4,432 182,650 5,389 8,761 33,654 10,805 15,553 578 12,665 2,276 710 47,710 276 6,119 4,641 22,385 816 - 27,929 - 200,267 (17,617) - (17,617) 539,569 521,952 |
2024 Total funds £ 30,060 74,070 857 45,683 542 581 151,793 11,147 7,066 33,126 7,151 4,200 1,123 9,055 2,320 490 35,931 628 8,141 4,619 17,247 900 806 25,525 40 169,515 (17,722) - (17,722) 557,291 539,569 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Hepworth United Football Club
Balance sheet
| as at 30 June 2025 2025 Unrestricted £ Fixed assets Tangible assets (4) 489,645 Total fixed assets 489,645 Current assets Stock 2,056 Debtors and prepayments (5) 802 Cash at bank and in hand (6) 32,394 Total current assets 35,252 Current liabilities: amounts falling due within one year Creditors and accruals (7) 2,945 Total current liabilities 2,945 Net current assets / (liabilities) 32,307 Net assets 521,952 Funds Unrestricted funds 521,952 Restricted funds - Total funds 521,952 |
2025 Restricted £ - - - - - - - - - - - - - |
2025 Total £ 489,645 489,645 2,056 802 32,394 35,252 2,945 2,945 32,307 521,952 521,952 - 521,952 |
2024 Total £ 504,556 504,556 1,940 527 36,403 38,870 3,857 3,857 35,013 539,569 539,569 - 539,569 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 4/4/2026
David Wood (Trustee)
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Hepworth United Football Club
Notes to the accounts
for the year ended 30 June 2025
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.
Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.
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
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Hepworth United Football Club
Notes to the accounts
for the year ended 30 June 2025
1 Accounting policies (continued)
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.
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Hepworth United Football Club
Notes to the accounts continued
for the year ended 30 June 2025
| 2 Grants and donations Football Foundation Holme Valley Parish Council Donated assets and services Other donations 3 Restricted funds Football Foundation Holme Valley Parish Council Donated assets (1) Donated assets (2) Fund name Football Foundation Holme Valley Parish Council Donated assets (1) Donated assets (2) |
2025 2025 2025 2024 Unrestricted Restricted Total Total funds funds funds funds £ £ £ £ - 3,250 3,250 6,284 - 1,500 1,500 - - 9,788 9,788 - 21,469 - 21,469 23,776 21,469 14,538 36,007 30,060 Balance b/f Incoming Outgoing Transfers Balance c/f £ £ £ £ £ - 3,250 3,250 - - - 1,500 1,500 - - - 9,288 - (9,288) - - 500 - (500) - - 14,538 4,750 (9,788) - Purpose of restriction Pitch improvements. To cover costs for a trip to play in a weekend netball tournament. Estimated value of new kitchen donated to the charity Estimated value of installation of security cameras |
|---|---|
| **4 ** | Tangible assets Cost At 1 July 2024 Additions At 30 June 2025 Depreciation At 1 July 2024 Charge for year At 30 June 2025 Net book value At 30 June 2025 At 30 June 2024 |
£ 32,625 13,018 45,643 14,777 9,129 23,906 21,737 17,848 Fixtures and Fittings |
£ 42,393 - 42,393 28,252 8,279 36,531 5,862 14,141 Equipment |
£ 526,047 - 526,047 73,480 10,521 84,001 442,046 452,567 Buildings |
£ 20,000 - 20,000 - - - 20,000 20,000 Land |
Total £ 621,065 13,018 634,083 116,509 27,929 144,438 489,645 504,556 |
|---|---|---|---|---|---|---|
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Hepworth United Football Club
Notes to the accounts continued
for the year ended 30 June 2025
| 5 Debtors and prepayments Prepayments 6 Cash at bank and in hand Cash at bank Cash in hand 7 Creditors and accruals Accruals |
2025 £ 802 802 2025 £ 32,244 150 32,394 2025 £ 2,945 2,945 |
2024 £ 527 527 2024 £ 36,058 345 36,403 2024 £ 3,857 3,857 |
|---|---|---|
8 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,
9 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.
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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 2025
| 2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 21,469 23,776 Team payments 92,582 74,070 Events and other income 8,296 857 Bar and kitchen sales 40,974 45,683 Bank interest 359 542 Fundraising and kit sales 4,432 581 Total income 168,112 145,509 Expenditure Venue and pitch hire 5,389 11,147 Clubhouse maintenance 8,761 7,066 Bar and kitchen supplies 33,654 33,126 Pitch maintenance 7,555 4,377 Coaching fees and expenses 14,603 4,200 Administration 578 1,123 League/ Cup/ FA fees 12,665 9,055 Trophies 2,276 2,320 Tournament costs 710 490 Training 47,710 35,931 Football fines 276 628 Team costs 6,119 8,141 Events and activities 4,091 4,619 Sports equipment 22,385 17,247 Independent examination 816 900 Advertising and fundraising costs - 806 Depreciation 27,929 25,525 Sundry expenses - 40 Total expenditure 195,517 166,741 Net income / (expenditure) (27,405) (21,232) Transfers between funds 9,788 3,510 Net movement in funds (17,617) (17,722) Fund balances brought forward 539,569 557,291 Fund balances carried forward 521,952 539,569 |
2025 Restricted funds £ 14,538 - - - - - 14,538 - - - 3,250 950 - - - - - - - 550 - - - - - 4,750 9,788 (9,788) - - - |
2024 Restricted funds £ 6,284 - - - - 6,284 - - - 2,774 - - - - - - - - - - - - - - 2,774 3,510 (3,510) - - - |
2025 Total funds £ 36,007 92,582 8,296 40,974 359 4,432 182,650 5,389 8,761 33,654 10,805 15,553 578 12,665 2,276 710 47,710 276 6,119 4,641 22,385 816 - 27,929 - 200,267 (17,617) - (17,617) 539,569 521,952 |
2024 Total funds £ 30,060 74,070 857 45,683 542 581 151,793 11,147 7,066 33,126 7,151 4,200 1,123 9,055 2,320 490 35,931 628 8,141 4,619 17,247 900 806 25,525 40 169,515 (17,722) - (17,722) 557,291 539,569 |
|---|---|---|---|---|
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