Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:09 BST (UTC +1) D 2/2 P 1/17 

**CHARITY REGISTRATION NUMBER: 1164922** 

## **Whitley Bay Sporting Club** 

## **Unaudited Financial Statements** 

**31 May 2021** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:09 BST (UTC +1) D 2/2 P 2/17 

## **Whitley Bay Sporting Club** 

## **Financial Statements** 

## **Year ended 31 May 2021** 

||**Pages**|
|---|---|
|Trustees' annual report (incorporating the director's report)|**1 to 5**|
|Independent examiner's report to the members|**6**|
|Statement of financial activities (including income and||
|expenditure account)|**7**|
|Comparative Statement of financial activities|**8**|
|Statement of financial position|**9**|
|Notes to the financial statements|**10 to 15**|





Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:10 BST (UTC +1) D 2/2 P 3/17 

## **Whitley Bay Sporting Club** 

## **Trustees' Annual Report (Incorporating the Director's Report)** 

## **Year ended 31 May 2021** 

The trustees present their annual report and financial statements of Whitley Bay Sporting Club for the year ended 31 May 2021. The trustees confirm that the annual report and financial statements of the charity are prepared in accordance with the accounting policies as set out in note 2 to the accounts and comply with the charity’s governing document, the Charities Act 2011 and reporting by Charities: Statement of recommended practice (SORP) applicable to charities preparing their accounts in accordance with the FRS 102. 

## **Reference and administrative details** 

**Registered charity name** Whitley Bay Sporting Club **Charity registration number** 1164922 **Principal office and registered** 24 Hepscott Drive, Whitley Bay, **office** Tyne and Wear, NE25 9XJ 

## **The trustees** 

P Burridge (resigned 15 March 2021) E Garrick J Leighton C Milnes (appointed 3 September 2020) R Nixon O Robson S Davidson (appointed 15 March 2021) 

**Key Management Personnel** The board have considered the key management personnel of the to be the Trustees themselves. 

**Independent Examiner** Simon Brown BA ACA DChA MHA Tait Walker Chartered Accountants & statutory auditor Bulman House Regent Centre Gosforth Newcastle upon Tyne NE3 3LS **Bankers** Barclays Bank Plc Percy Street Newcastle upon Tyne Tyne and Wear NE1 4QL 

**- 1 -** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:10 BST (UTC +1) D 2/2 P 4/17 

## **Whitley Bay Sporting Club** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Year ended 31 May 2021** 

## **STRUCTURE GOVERNANCE AND MANAGEMENT** 

## **Governing Documents** 

The charity was incorporated on 17 December 2015 and established under constitution of a CIO, that established the objects and powers that govern the operation of the charity. The only voting members are its charity trustees. 

## **Organisational Structure** 

The overall management of the charity is completed by the trustees themselves. The board have proved effective in managing what has been a successful year in terms of delivery and development of our core charitable objectives. 

## **Appointment of Trustees** 

Appointment of new trustees is a matter for the board identifying prospective candidates who have an interest in Whitley Bay Sporting Club and appropriate skills to complement those already available at board level or to fill any perceived deficiency as it arises. 

## **Trustee Induction and Training** 

All new trustees are given copies of relevant paperwork and documentation to ensure that they understand the constitution of the charity and its activities. They are invited to meet with the Chair of Trustees. 

## **Objectives and Activities** 

The charitable objectives of the CIO are to promote community participation for healthy recreation for the public benefit by the provision of facilities and coaching for the playing of football. 

## **Achievements and Performance** 

The 2020-21 season was again very much interrupted due to Covid, with many of the Winter months missed in terms of being able to play matches. Eventually, games started again for the last few months of the season, but it was in no way a normal end to the season, with cup finals generally unable to be played, presentations cancelled, and end of season trips postponed. 

A major development during the course of the season was that for the first time, the club have a place to call home, with Monkseaton High School becoming the primary home venue. Thanks go to everyone who has worked behind the scenes to make this happen, as well as to those coaches who helped build the 16 new goals, which the club purchased during the Summer. The club has ambitious plans regarding how to continue to develop the site, building on the existing infrastructure which is already in place. 

The club grew again in terms of numbers - currently running 58 junior teams, along with two senior teams who play in the Northern Alliance. We now have more than 800 registered players and over 160 volunteer coaches. In addition, 80 young players regularly attend the popular Saturday development session, whilst on a Sunday, Wildcats has continued to grow, with 75 girls attending, aged between 5 and 11, all brand new to football. 

Another real sign of progress being made is that the club now has 18 girls teams, along with over 250 registered female players. This is an outstanding achievement over the last 5 years from when there were no female teams. We have some exceptional talent within the girls section and it’s been very exciting to see this development over the last couple of years in particular. 

**- 2 -** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:11 BST (UTC +1) D 2/2 P 5/17 

## **Whitley Bay Sporting Club** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Year ended 31 May 2021** 

In terms of people, great and selfless work has been undertaken by our two Covid Officers (Ayesha Foster and Phil Welton) during the pandemic - keeping everyone safe and playing as much as possible within FA guidance. Congratulations also to Phil Welton on picking up the Club Person of the Year award, which is awarded every season to the individual whom the Committee believes has gone above and beyond. 

A warm welcome to the club goes to Andrew Cartwright, who has been instrumental in building the Wildcats programme to what it is today, but has also more recently taken on coach education for the entire club. All coaches will be able to learn from Andrew, which will fundamentally develop our players into better footballers. 

It was disappointing that for the second consecutive season, the club was unable to hold its planned end of season presentation, which is always a great opportunity for players, parents, and coaches to get together in order to celebrate the season gone. With a club of this size, it’s also generally the only time when everyone can get together. 

A positive though, was seeing many teams run their own smaller team presentations, at the same time as adhering to the prevailing guidelines, with coaches adapting to the situation - holding small presentations outdoors, either in gardens or on the beach. 

After 7 years in the role, Rob Nixon has decided to stand down as Chair of the club. Although sad, it is very much understandable, as the role requires a significant amount of time and effort, with Rob being instrumental in the club’s development and getting it to its current position. This is not only in terms of players, teams and the club’s offering, but also its reputation both in the Northumberland Junior Football League as well as within the Whitley Bay community overall. Rob will be staying on both as a Trustee as well as the Head of Girls Football. 

Julian Leighton has agreed to assume the role of Chair of the club, with Rob Stringer becoming Vice Chair. Both are wished every success in their new roles and in taking the club forward in the next stages of its development. 

## **FINANCIAL REVIEW** 

## **Finance Review** 

During the year the Club’s accounts recognise income totalling £167,976 and expenditure totalling £115,401 resulting in an overall unrestricted surplus being made of £52,575 (2020: £34). 

At the year end, the net asset position of the club was £84,171 (2020: £31,596). 

## **Reserves Policy** 

The calculation of free reserves is based on the definition included in the charity statement of recommended practice (SORP), which provides recommendations for accounting and reporting for charities. The trustees have examined the requirements of the charity to hold free reserves – those reserves not invested in tangible fixed assets, excluding long term liabilities, or designated for a particular purpose. The trustees considered it would be appropriate to hold the equivalent of three month's expenditure which would equate to holding between £40,000 - £50,000 in free reserves. 

At the year end, free reserves were £39,171 (2020: £31,596). The trustees recognise that whilst this is below that target, these reserves have proven sufficient to deal with the impact of Covid-19 on the charity. There are also plans in place to grow the reserves in the coming year. 

**- 3 -** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:11 BST (UTC +1) D 2/2 P 6/17 

## **Whitley Bay Sporting Club** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Year ended 31 May 2021** 

## **Going Concern** 

The trustees have considered the financial position for the next twelve months and concluded that the charity should be able to continue in operational existence for that period, taking into account reasonable possible changes in income performance and the potential impact on the charity of possible future scenarios arising from the impact of Covid-19. The charity has strong positive cash balances and is forecasting for this to continue to be the case. The trustees remain confident that the uncertainties do not cast significant doubt on the charity’s ability to continue as a going concern. 

## **Pay Policy for Key Management Personnel** 

The board do not consider there to be any key management personnel other than the trustees themselves. 

## **Fundraising policy** 

The charity is required to report how it deals with fundraising from the public. The charity does not use a professional fundraiser or commercial participator to raise funds. Any monies raised direct from the public follows all guidelines set out by the Charity Commission and UK law in every respect.  We respect the privacy and contact preferences of all public donors. 

## **Plans for future periods** 

Included within Achievements and Performance on page 2. 

## **PUBLIC BENEFIT** 

The trustees have referred to the guidance in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning future activities. The charitable objectives also are set in order to provide a clear and demonstrable public benefit 

**- 4 -** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:12 BST (UTC +1) D 2/2 P 7/17 

## **Whitley Bay Sporting Club** 

## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_ 

## **Year ended 31 May 2021** 

## **Trustees' Responsibilities Statement** 

The charity's trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and regulations. 

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year. Under the law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and the income and expenditure of the charity for that year. In preparing these financial statements, the trustees are required to: 

-  select suitable accounting policies and then apply them consistently; 

-  observe the methods and principles in the Charities SORP; 

-  make judgements and accounting estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

-  prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## **Independent Examiner** 

A Resolution to re-appoint Simon Brown ACA as independent examiner for the ensuring year will be proposed at the annual general meeting. 

The financial statements were approved by the board on                      and signed on their behalf by: 29/03/2022 


Oran Robson 29 Mar 2022 12:46:04 BST (UTC +1) 

O Robson Trustee 

**- 5 -** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:12 BST (UTC +1) D 2/2 P 8/17 

## **Whitley Bay Sporting Club** 

## **Independent Examiner's Report to the Trustees of Whitley Bay Sporting Club** 

## **Year ended 31 May 2021** 

I report on the financial statements for the year ended 31 May 2021, which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes. 

## **Respective responsibilities of trustees and examiner** 

The trustees are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. 

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

- examine the accounts under section 145 of the 2011 Act; 

- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner's report** 

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the next statement. 

## **Independent examiner's statement** 

In connection with my examination, no matter has come to my attention: 

(1) which gives me reasonable cause to believe that in any material respect the requirements: 

- to keep accounting records in accordance with section 130 of the Charities Act 2011, and 

- to prepare accounts which accord with the accounting records and comply with the accounting requirement of the Charities Act have not been met, or 

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Simon Brown BA ACA DChA MHA Tait Walker Chartered accountant Bulman House Regent Centre Gosforth Newcastle upon Tyne NE3 3LS 

MHA Tait Walker is a trading name of Tait Walker LLP 

**- 6 -** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:13 BST (UTC +1) D 2/2 P 9/17 

## **Whitley Bay Sporting Club** 

## **Statement of Financial Activities (including income and expenditure account)** 

## **31 May 2021** 

||||**2021**||2020|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total  Funds|
||**Note**|**£**|**£**|**£**|£|
|**Income**||||||
|Donations and legacies|**4**|1,173|-|**1,173**|6,992|
|Charitable Activities|**5**|160,988|-|**160,988**|167,885|
|Other Income|**6**|5,803|-|**5,803**|4,819|
|Investment Income||12|-|**12**|20|
|||───────|───────|─────────|─────────|
|**Total income**||167,976|-|**167,976**|179,716|
|||═══════|═══════|═════════|═════════|
|**Expenditure**||||||
|Expenditure on charitable activities|**7, 8**|115,401||**115,401**|179,682|
|||───────|───────|**───────**|───────|
|**Total expenditure**||115,401|-|**115,401**|179,682|
|||═══════|═══════|═════════|═════════|
|||───────|───────|─────────|─────────|
|**Net Income / (Expenditure)**||52,575|-|**52,575**|34|
|||───────|───────|─────────|─────────|
|**Net Movement in Funds**||52,575|-|**52,575**|34|
|||═══════|═══════|═════════|═════════|
|**Reconciliation of funds**||||||
|Total funds brought forward||31,596|-|**31,596**|31,562|
|||───────|───────|───────|─────────|
|**Total funds carried forward**||84,171|**-**|**84,171**|31,596|
|||═══════|═══════|═══════|═════════|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

**The notes on pages 10 to 15 form part of these financial statements.** 

**- 7 -** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:13 BST (UTC +1) D 2/2 P 10/17 

## **Whitley Bay Sporting Club** 

## **Comparative Statement of Financial Activities (including income and expenditure account)** 

## **31 May 2020** 

||||**2020**||2019|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total  Funds|
||**Note**|**£**|**£**|**£**|£|
|**Income**||||||
|Donations and legacies|**4**|6,992|-|**6,992**|9,729|
|Charitable Activities|**5**|167,885|-|**167,885**|138,929|
|Other Income|**6**|4,819|-|**4,819**|9,642|
|Investment Income||20|-|**20**|1|
|||───────|───────|─────────|─────────|
|**Total income**||179,716|-|**179,716**|158,301|
|||═══════|═══════|═════════|═════════|
|**Expenditure**||||||
|Expenditure on charitable activities|**7, 8**|179,682|-|**179,682**|152,501|
|||───────|───────|─────────|─────────|
|**Total expenditure**||179,682|-|**179,682**|152,501|
|||═══════|═══════|═════════|═════════|
|||───────|───────|─────────|─────────|
|**Net Income/ (Expenditure)**||34|-|**34**|5,800|
|||───────|───────|─────────|─────────|
|**Net Movement in Funds**||**34**|**-**|**34**|5,800|
|||═══════|═══════|═════════|═════════|
|**Reconciliation of funds**||||||
|Total funds brought forward||31,562|-|**31,562**|25,762|
|||───────|───────|─────────|─────────|
|**Total funds carried forward**||31,596|-|**31,596**|31,562|
|||═══════|═══════|═════════|═════════|



**The notes on pages 10 to 15 form part of these financial statements.** 

**- 8 -** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:14 BST (UTC +1) D 2/2 P 11/17 

## **Whitley Bay Sporting Club** 

## **Statement of Financial Position** 

## **31 May 2021** 

|||**2021**||2020||
|---|---|---|---|---|---|
|||**£**|**£**|£|£|
|**Current assets**||||||
|Debtors and Prepayments|**13**|**65**||80||
|Cash at bank and in hand||**95,694**||35,933||
|||───────||───────||
|||**95,759**||36,013||
|**Creditors: amounts falling due**||||||
|**within one year**|**14**|**(11,588)**||(4,417)||
|||───────||───────||
|**Net current assets**|||**84,171**||31,596|
||||───────────||───────────|
|**Net assets**|||**84,171**||31,596|
||||═══════════||═══════════|
|**Funds of the charity**||||||
|Unrestricted funds|||**84,171**||31,596|
||||───────────||───────────|
|**Total charity funds**|**15**||**84,171**||31,596|
||||═══════════||═══════════|



These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by: 29/03/2022 


Oran Robson 29 Mar 2022 12:46:04 BST (UTC +1) 

O Robson Trustee 

**The notes on pages 10 to 15 form part of these financial statements.** 

**- 9 -** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:14 BST (UTC +1) D 2/2 P 12/17 

## **Whitley Bay Sporting Club** 

## **Notes to the Financial Statements** 

## **Year ended 31 May 2021** 

## **1. General information** 

The charity is a charitable incorporated organisation, a registered charity in England and Wales. The address of the registered office is 24 Hepscott Drive, Whitley Bay, Tyne and Wear, NE25 9XJ. 

## **2. Statement of compliance** 

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. 

## **3. Accounting policies** 

## **Basis of preparation** 

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. In accordance with the FRS 102 Public Benefit Entity 3.3A the trustees confirm that this charitable incorporated organisation is a Public Benefit Entity. 

The financial statements have been prepared on the historical cost basis. 

The financial statements are prepared in sterling, which is the functional currency of the entity. 

## **Going concern** 

The Trustees have considered the financial position for the next twelve months and concluded that the charity should be able to continue in operational existence for that period, taking into account reasonable possible changes in income performance and the potential impact on the charity of possible future scenarios arising from the impact of Covid-19. The charity has strong positive cash balances and is forecasting for this to continue to be the case. The trustees remain confident that the uncertainties do not cast significant doubt on the charity’s ability to continue as a going concern. 

## **Disclosure exemptions** 

The entity has taken advantage of FRS 102 section 1A available to small entities and therefore no cashflow statement is required. 

## **Judgements and key sources of estimation uncertainty** 

There are no key judgements or estimation uncertainties contained within the accounts. 

## **Fund accounting** 

Unrestricted funds are the free funds of the Charity to use at the discretion of the trustees in the furtherance of the charity's objectives. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose. 

**- 10 -** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:15 BST (UTC +1) D 2/2 P 13/17 

## **Whitley Bay Sporting Club** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 May 2021** 

## **3. Accounting policies** _**(continued)**_ 

## **Donations** 

Donations and grant income included is recognised where there is entitlement, probable receipt and the amount can be measured with sufficient reliability. 

In the event that a donation or grant is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting year. 

## **Charitable Activities** 

Income received in respect of subscriptions/memberships and sponsorship are recognised on receipt of the income into the clubs accounts. 

## **Other Income** 

Other income includes photograph commission income and the sale of merchandise. The income is recognised within the financial statements on receipt of the income into the clubs bank account. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. 

All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the statement of financial activities. Refer to the support costs note for further information on the basis for allocation. 

Irrecoverable VAT is charged against the expenditure heading for which it was incurred. 

## **Allocation of support and governance costs** 

Support costs have been differentiated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to the statutory audit and other costs with an apportionment of overhead and support costs. 

Governance costs and support costs relating to charitable activities have been apportioned as set out in the support costs note. 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

**- 11 -** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:16 BST (UTC +1) D 2/2 P 14/17 

## **Whitley Bay Sporting Club** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 May 2021** 

## **3. Accounting policies** _**(continued)**_ 

## **Cash at bank and in hand** 

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

## **Creditors and provisions** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.  Creditors and provision are normally recognised at their settlement amount after allowing for any trade discounts due. 

## **4. Donations and legacies** 

|**Donations and legacies**|||||
|---|---|---|---|---|
|||Restricted|**Total Funds**|Total Funds|
||Unrestricted Funds|Funds|**2021**|2020|
||£|£|**£**|£|
|**Donations and Grants**|||||
|Donations|613|-|**613**|1,282|
|Grants|450|-|**450**|2,450|
|Fundraising|110|-|**110**|3,260|
||───────|───────|**───────**|─────────|
||1,173|-|**1,173**|6,992|
||═══════|═══════|═════════|═════════|



## **5. Charitable activities** 

|**5.**|**Charitable activities**|||
|---|---|---|---|
|||**Total**|Total|
|||**Unrestricted**|Unrestricted|
|||**Funds 2021**|Funds 2020|
|||**£**|£|
||Membership income|**157,588**|167,885|
||Sponsorship income|**3,400**|-|
|||**═══════════**|═══**══**══════|
|||**160,988**|167,885|
|||**═══════════**|**══**═════════|
|**6.**|**Other income**|||
|||**Total**|Total|
|||**Unrestricted**|Unrestricted|
|||**Funds 2021**|Funds 2020|
|||**£**|£|
||Merchandise Sales|**5,803**|4,819|
|||**──────**|──**──**──|
|||**5,803**|4,819|
|||**══════**|══**══**══|
|**7.**|**Expenditure on charitable activities by fund type**|||
|||**Total**|Total|
|||**Unrestricted**|Unrestricted|
|||**Funds 2021**|Funds 2020|
|||**£**|£|
||Community Football|**99,733**|170,316|
||Support costs|**15,668**|9,366|
|||**─────────**|─────────|
|||**115,401**|179,682|
|||═════════|═════════|



**- 12 -** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:16 BST (UTC +1) D 2/2 P 15/17 

## **Whitley Bay Sporting Club** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 May 2021** 

## **8. Expenditure on charitable activities by activity type** 

|||Charitable|Support|**Total fund**|
|---|---|---|---|---|
|||Activities|costs|**2021**|
|||£|£|**£**|
||Community Football|99,733|11,306|**111,039**|
||Governance costs|-|4,362|**4,362**|
|||───────|───────|**─────────**|
|||99,733|15,668|**115,401**|
|||═══════|═══════|═════════|
|||Charitable|Support|**Total fund**|
|||Activities|costs|**2020**|
|||£|£|**£**|
||Community Football|170,316|5,460|**175,776**|
||Governance costs|-|3,906|**3,906**|
|||───────|───────|**─────────**|
|||170,316|9,366|**179,682**|
|||═══════|═══════|═════════|
|**9.**|**Analysis of support costs**||||
|||Support|Governance||
|||costs|costs|**Total 2021**|
|||£|£|**£**|
||Insurance costs|398|-|**398**|
||Website Costs|144|-|**144**|
||Marketing costs|420|-|**420**|
||Sundry expenses|1,336|-|**1,336**|
||Professional fees|3,500|-|**3,500**|
||Consultancy costs|280|-|**280**|
||Bank and other charges|4,433|-|**4,432**|
||Computer costs|795||**795**|
||Independent Examination|-|2,520|**2,520**|
||Accounts|-|1,842|**1,842**|
|||──────|───────|**───────**|
|||11,306|4,362|**15,668**|
|||══════|═══════|**═══════**|
|||Support|Governance||
|||costs|costs|**Total 2020**|
|||£|£|**£**|
||Insurance costs|338|-|**338**|
||Website Costs|684|-|**684**|
||Marketing costs|649|-|**649**|
||Sundry expenses|2,513|-|**2,513**|
||Consultancy costs|262|-|**262**|
||Bank and other charges|480|-|**480**|
||Computer costs|534||**534**|
||Independent Examination|-|2,460|**2,460**|
||Accounts|-|1,446|**1,446**|
|||──────|───────|**───────**|
|||5,460|3,906|**9,366**|
|||══════|═══════|**═══════**|



**- 13 -** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:17 BST (UTC +1) D 2/2 P 16/17 

## **Whitley Bay Sporting Club** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 May 2021** 

## **9. Analysis of support costs (continued)** 

## **Analysis of Governance & Support Costs** 

The charitable incorporated organisation allocates costs direct to activities as far as possible, then identifies the remaining costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance costs, the remaining support costs together with the governance costs are apportioned between the key charitable activities undertaken in the year. The basis for apportionment and the analysis of support and governance costs is set out as follows: 

Direct to governance: Independent examination fees, accountancy fees and bank charges. Direct to charitable activities: All other overheads 

## **10. Independent Examiners fees** 

||**2021**|**2020**|
|---|---|---|
||**£**|**£**|
|Independent examiners fees|**2,520**|**2,460**|
||**══════**|**══════**|



## **11. Staff costs** 

There were no individuals employed by the club during the year. 

## **Key Management Personnel** 

The key management personnel is considered to be the board of trustees themselves. 

## **12. Trustee remuneration and expenses** 

None of the trustees received any remuneration or expenses within the year. 

## **13. Debtors** 

||**2021**|2020|
|---|---|---|
||**£**|£|
|Trade debtors|**65**|-|
|Prepayments|**-**|80|
||**───────**|───────|
||**65**|80|
||**═══════**|═══════|
|**Creditors:** **amounts falling due within one year**|||
||**2021**|2020|
||**£**|£|
|Trade creditors|**7,082**|823|
|Accruals and deferred income|**4,506**|3,594|
||**───────**|───────|
||**11,588**|4,417|
||**═══════**|═══════|



## **14. Creditors: amounts falling due within one year** 

**- 14 -** 



Transaction Ref. W5QW-73C7-G3AW 29 Mar 2022 12:46:17 BST (UTC +1) D 2/2 P 17/17 

## **Whitley Bay Sporting Club** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 May 2021** 

## **15. Analysis of charitable funds** 

## **Unrestricted funds** 

|**Unrestricted funds**||||||
|---|---|---|---|---|---|
||At 1 Jun||||**At 31 May**|
||2020|Income|Expenditure|Transfers|**2021**|
||£|£|£|£|**£**|
|General funds|31,596|167,976|(115,401)|(45,000)|**39,171**|
|Designated funds|-|-|-|45,000|**45,000**|
||═══════════|═══════════|═══════════|═══════════|═══════════|
|Total funds|31,596|167,976|(115,401)|-|**84,171**|
||═══════════|═════════|═════════|═══════════|═══════════|
|**Unrestricted funds**||||||
||At 1 Jun|||Gains and|**At 31 May**|
||2019|Income|Expenditure|losses|**2020**|
||£|£|£|£|**£**|
|General funds|31,562|179,716|(179,682)|-|**31,596**|
||═══════════|═════════|═════════|═════════|═══════════|



## **The trustees have designated funds at the year end as follows:** 

Equipment - £15,000 has been designated against future spend on equipment, specifically against the purchase of fixed goal posts. 

New Hub - £30,000 has been designated against future spend on creating a sporting hub. 

## **16. Analysis of net assets between funds** 

||Unrestricted|Designated|**Total Funds**|
|---|---|---|---|
||Funds|funds|**2021**|
||£||**£**|
|Current Assets|50,759|45,000|95,759|
|Current Liabilities|(11,588)|**-**|(11,588)|
||───────────|───────────|<br>───────────|
|**Net assets**|39,171|45,000|84,171|
||═══════════|═══════════|<br>═══════════|
||Unrestricted|Designated|**Total Funds**|
||Funds|funds|**2020**|
||£||**£**|
|Current Assets|36,013|**-**|36,013|
|Current Liabilities|(4,417)|**-**|(4,417)|
||───────────|───────────|<br>───────────|
|**Net assets**|31,596|**-**|31,596|
||═══════════|═══════════|<br>═══════════|



## **17. Related party transactions** 

There were no related party transactions in the year. 

**- 15 -**