REGISTERED CHARITY NUMBER: 1165084 Trustees. Re ort and Unauditgd Financial Statemgnts for the Year Ended 31st March 2025 for Benvick Ran rs Communi Academ
Berwick Ran ers Communi Academ Contents of the Financial Statements for the ear ended 31st March 2025 Page Reference and administrative details Trustees. report Independent examinerfs report Statsm9nt of financial activitigs Balance sheet Notes to the financial statgmgnts 8 to 12 Detailed ststement of financlal activltles 13
Berwick Ran ers Communi Academ Refvrence and Administrative Details for the ear ended 31st March 2025 Trustees Mr K Drxon Ms C Marr (resigned 101111251 Mr R Af(chison Mr N Thompson (resigned 10111125} Mr D Crowe Mr C Butler lapFX)inted 20191241 L Buder (appointed 20191241 J Olivieri (appointed 20191241 Principal address 13 Sandgate Berwick upon Tweed Northumbedand TD15 1EP Registered charity number 1165084 Independent examiner Rennie Welch LLP Academy House Shedden Park Road Kelso RoxbLJrghshire TD5 7AL Page 1
Berwick Ran ers Communi Academ Trustees. Re ort for the ear ended 31st March 2025 The trustees present their report with the financial statements of the charity for the year ended 31st March 2025. The Iruslees have adopted the provisions of Accounting and Reporting by Charities.. Slalemenl of Recommended Practi applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20191. Objectives and activities 8etwick RatYJers Communf(y Academy {the Charity) objects for which il was set up are.. To further the education, and in particular the physical education and well-being of children and young people through their leisure time aclivilies, particularfy in the sport of football., To increase acLess and partiapation in positive activity within the local communty, To provide safe facilities for play and recreation., To provide support and guidan to coaches and other volunteers,. and To contribute lo a heatthy and safe community. The trustees have paid due regard to guidan issued by the Charity commissi in deciding what activities the Charity should undertake. Public bgnefit In Considering the operab'on, achievements and performance and finances of the Charity, the Iruslees are satisfied that public benefit has been provid in accordance wth the Charities Act 2011 and guidan issued by the Charty Commission. Page 2
Berwick Ran ers Communi Academ Trustees. Re ort for the ear ended 31st March 2025 Achievements and perfomiance Charitable activities It has been a year of consolKJation for Berwick Rangers Community Academy, as our charitys profile and reputation continues to grow within the l(Thl LX)mmunity, and further afield. We are pleased lo see the Community Academls teams enjoying success on the pitch, with Berwid( Rangers Women on course for a second consecutive league title and promotion, and going well in the League Cup. Our Under 13s are also challenging at the top of the Northumberland Premiership. This SucsS has meant that the Community Academy is already being noticed as a strong environment lo develop young footballers in the North East of England, and we hope that further SucsS will inspire more people in our community onlo sport via BRCA. BenNick Rangers Women are sucSsfUllY carving out their own distsn identity. and have a core of committed supporters who are enjoying seeing local players representing Berwick upon Tweed. Our families within the youth teams have reported similar pride in seeing their young people represenb'ng the town. Vve are also pleased lo see the number of young boys and girls joining our younger age group teams growing, and it is encouraging to see a number of girls playing every week within our Under 11 side, playing alongside boys and more than holding their own. Imtx)rtanlly, both our Under 10 and Under 11 teams have a focus on children enjoying sport and exercise, while also developing their footballing skills. Our partnerships within the community also continue to develop. We have welcomed collaboration with new businesses, as well as strengthening our links with existing partners. We continue lo work proactivety with loral sch(x)Is and with Northumberland Holiday Provison, and we have On again Fxovided successful school holiday camps for children from low income families. Our fundraising efforts have also led to successful work wth the Co-op, which has supported maintaining the Academy's minibus lo allow us to overcome some of the geographical barriers we face in a relatively isolated community. We know there is still work lo be done as we strive towards our charitys objectives. Recently, the North E8St was revealed to have the highest childhood obesity rates in England, and our town - like so many others has been blighted by the consequences of poor mental health this year. We know the importance of sport and activity lo help show young people the importance of exercise and physical wellbeing, and the vitsl role that football can play in building confidence, self-esteem, teamwork and happiness. Moving into next year, we remain focused on improving the delThiery of all of our services, and (x)ntinuing lo grow. Financial review Financial position The Charity has explored avenues of public funding during the year and will continue to do so in the future. Totsl income for the year amounted lo £46,50312024.. £139,321}. Total expenditure for the year was £39,227 12024.. £56,973) which resulted in an overall surplus of £7,27612024'. sutplus of £82,348) being recorded. Totsl unstriCted funds at the year end were £88,727 {2024'. £81,451). which the trustees believe are sufficient to allow them to continue with their charitsble objectives. Structure. govemance and management Goveming document The Charity is administered and managed in accordan with ils conslilulion adopted on 7th January 2016 las amended on 13th March 20231 and is registered as a Charitsble Incorporated Organisalion with the Charity Commission (Charity Number.. 11650841- RKruilment and appointment of new trustees The Charity shall have a Board of Trustees comprising al least 3 persons. New Iruslees may be recruited lo the Board at any lime by the trustees. In selecting individuals for the appointment of Iruslees, the Iruslees musl have regard lo the skills, knowledge and experience needed for the effective adminislralion of the Charity. The trustees may, by and from their number and from time to time, elect such officers (chair, secretary, treasurer) as they see fit. Page 3
Berwlck rs Com Acado Trustees. Re ear ended 31st March 2025 for tho Structure. govemance and management Rlsk rnanagament The trustees have conducted a review of the major risks lo which the Charity is exposed and recognise tha importance of. and their responsibility for. risk management. They are accordingly developing a system for regular review lo mitigate the risks identrfied. Statsment of tru$tses' rèsponslbllitios The Iruslee5 are resEx)nsible for preparing the Truste8s' report and the financial statements in accordance th applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Acct)unling Practice) induding Finarbcial Reporting Standard 102 Yhe Finanaal Reporting Standard applicable in the UK and Republic of Ireland.. Charity law requires the trustees to prepare financial statemonts for each financial year. Under that law, the Iruslees have elected to prepare the financial slalements in accordance wth United 'ngdoM Generally Accepted Arxounb'ng Practice (United Killgdom Accounting Standards and applicable lawl. Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the slate of affairs of the charity and of the incoming resources and application of resources, including the income and expendtture. of the chanty for that period. In preparing those financial statemenls, the trustees are requir*a to select suitsbte accounting policies and then apply them consistently- obsetve Ilie nielhods and principles in the Gharittes SORP". make judgemellts and eslimales that are reasonable and prudent., prepare the financial slalements on the going concem basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting rewrds which disclose with reasonable accuracy at any time the finaneial position of the charity and to enable them to ensure that the financial statements comply wth the Charities Act 2011 and The Charity (Accoun15 and Reports) Regulations 2008. They are also responsibl& for safeguarding the assets of the charity and hence foT taking reasonab steps for the prevention and detection of fraud and other irregularities. Approved by order of the board of trustees on 16th January 2026 and signed on its behalf by.. Mr K Dixon- Trustee Page 4
Inde ndent Examinerfs Re ort to the Trustees of Berwick Ran ers Communl Academ Independent examiner's report to the trustees of Berwick Rangers Community Academy I report to the charity trustees on my examination of the accounts of Berwick Rangers Community Academy (the Trust) for the year ended 31st March 2025. Responsibilities and basis of report As the charity Iruslees of the Trust you are restx)nsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'lhe Acl'l. I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission Ljnder SeLlion 145(5llbl 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 caLJse lo believe that in any material respect.. accounting records were not kept in respect of the Trust as required by Sedion 130 of the Act., or the accounts do not accord with those records,. or the accounts do not comply wrth the applicable requirements concerning the fomi and content of accounts sel 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 connedion with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. Zk- Mark Thompson CTA ATT Rennie Welch LLP Academy House Shedden Park Road Kelso Roxburghshire TD5 7AL 16th January 2026 Page 5
Berwick Ran ers Communi Academ statement of Financial Activities for the ear ended 31st March 2025 2025 Unrestricted fund 2024 Total funds Not9$ Income and endowments from Donations and legacies 25,658 102,033 Charitable activities Operational activities 20,845 37,288 Total 46,503 139,321 Expenditure on Charitable activities Govemance costs Operational activities 3,0(K) 36,227 3,000 53,973 Total 39,227 56,973 NET INCOME 7.276 82,348 RKonciliation offunds Total funds brought forward 81,451 {8971 Total funds carried forward 88,727 81,451 The notes form part of these finanual statements Page 6
Berwlek Comm 31$LarCh1 2025 Unrestrl¢t•d fund 2024 Total funds Note8 Flxed assets Tarwjiblg a$$tly Investrnents 2,603 83.167 2,799 72,047 85.770 74.846 Cuff•nt ¥$sèts DebtOTS Cash at bonk and in hand 5,000 4,857 10.551 9.857 10,551 Cr•dito Amunts f8lllng due wlhln one year 16,90JI (3,946) N•1 Cufrnnt a559ts 2,957 6,605 Total assets less Current Ilabilltle e8,727 81,4S1 NEf ASSETS 88.727 81.451 Fund Unrestrfcled fvnds 88,727 81,451 Total funds 88,727 81,451 Th# fin8neSal Slalpmenls w8r¢ approved by th¢ Board of TTUSt8es and avlhorise(I lor issue on 16th Janttary 2026 and were signed on its behalf by.. Mr K Dixon- Trustee The note5 1M part of these Ihancial statements Page 7
Berwick Ran ers Communi Academ Notes to the Financial Statements for the ear ended 31st March 2025 Accounting policies Basis of preparing the financial sL*ements The financial slalemenls of the charity, which is a public benefit enlily under FRS 102, have been prepared in accordan with the Charities SORP IFRS 1021 'Accounling and Reporting by Charities.. Slalement of Recommended Practice applicable lo charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20191,, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost cOnventn. with the eXpIlOn of investments which are included at market value. Berwick Rangers Community Academy is a Charitable Incorporated Organisation, registered with the Charity Commission, number 1165084 Income Income is recognised when the Charity is legally entitled to it after any performance conditions have been mel, the amounts can be measured reliably, and il is probable that income will be reived. Cash donations are recognised on receipt. other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Expendtture Liabilities are recognised as expenditure as swn as there is a legal or construcbve obligation committing the charity lo that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amoLJnl of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed lo particular headings they have been allo(xted lo activities on a basis consistent wrf(h the use of resou$. Tangible flxed assets Depreciation is provided al the following annual rates in order to write off each asset over its eslimaled useful life. Playing equipment 20 % on reducing balance Taxation The charity is exempl from tax on ils charitable activities. Fund accounting Unreslrided funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Financial instrumgnts The Charity has elected to apply the provisions of Section 11 '8asic Financial Instruments. and Section 12 '01her Financial Inslrumenls. of FRS102 to all of f(s financial instruments. Financial instruments are recognised in the Chanty's balance sheet when the Charity becomes paty to the contractual provisions of the inslrumenl. Financial assets and liabilities are offset, with the net amounts presented in the financial slalemenls, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a nel basis or lo realise the asset and settle the liability simultsneously. Going concern Al the time of approving the finanaal stslements, the Iruslees have a reasonable expectation that the Charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the Iruslees continue lo adopt the going concem basis of accounting in preparing the financial statements. Page 8 (x)ntinued...
Berwick Ran ers Communi Academ Notes to the Financial Statements - continued for the ear ended 31st March 2025 Trustegs. remuneration and benefits There were no Iruslees. remuneratKJn or other benefits for the year ended 31 sl March 2025 nor for the year ended 31st March 2024. Trustegs. expenses There were no trustees, expenses paid ftir the year ended 31st March 2025 nor for the year ended 31st March 2024. Comparatives for the statement of financial activities Unrestrlcted fund Income and endowments from Donab'ons and legacies 102,033 Charitable activitles Operational activities 37,288 Total 139,321 Expenditure on Charitable activities Governance costs Operational activities 3,000 53,973 Total 56,973 NET INCOME 82,348 Reconciliation of funds Total funds brought forward 18971 Total funds carried forward 81,451 Page 9 (x)ntinued...
Berwick Ran ers Communi Academ Notes to the Financial Statements - continued for the ear ended 31st March 2025 Tangible fixed assots Playing equipment Cost Al 1st April 2024 Additions 3,499 390 Al 31st March 2025 3,889 Deprgciation Al 1st April 2024 Charge for year 700 Al 31st March 2025 1,286 Net book value At 31st March 2025 2,603 Al 31st March 2024 2,799 Flxed asset Investments Unlistgd investments Market value Al 1st April 2024 Addi(ions 72,047 11,120 Al 31st March 2025 83,167 Net book value Al 31st March 2025 83,167 At 31st March 2024 72,047 There were no investment assets outside the UK. Debtors- amounts falling due within one year 2025 2024 Other debtors 5,000 Page 10 continued...
Berwick Ran ers Communi Academ Notes to the Financial Statements - continued for the ear ended 31st March 2025 Croditors: amounts falling duo viithin one year 2025 2024 Trade uedilors 6,900 3,946 Movement in funds Net movement in funds At 31.3.25 At 1.4.24 Unrestrlcted funds General fund 81.451 7,276 88,727 TOTAL FUNDS 81.451 7,276 88,727 Net movement in funds. induded in the atx)ve are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 46,503 139,2271 7,276 TOTAL FUNDS 46,503 139,2271 7,276 Comparatives for rnovement in funds Net mov9ment in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 18971 82.348 81,451 TOTAL FUNDS 18971 82,348 81,451 Comparative net movem8nt in fvjnds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 139,321 156,9731 82,348 TOTAL FUNDS 139,321 156,9731 82,348 Page 11 continued...
Berwick Ran ers Communi Academ Notes to the Financial Statements - continued for the ear ended 31st March 2025 Movemont in funds - continued A current year 12 months and prior year 12 months combined position is as follows.. Ngt movement in funds At 31.3.25 At 1.4.23 Unrestricted funds General fund 18971 89,624 88,727 TOTAL FUNDS 18971 89,624 88,727 A current year 12 months and prior year 12 months combined net movement in funds, induded in the above are as follows.. Incoming resources Resour¢o$ expended Movemgnt In funds Unrestricted funds General fund 185,824 196,2001 89,624 TOTAL FUNDS 185,824 196,2001 89,624 Related party transactions During the year the charity reiVed a donation of £22,403 from Chris Butler who is a trustee. There were no conditions attached lo this donation. 10. Employees There were no employees during the year. Page 12
Berwick Ran ers Communi Academ Delailed Statement of Financial Activities for the ear ended 31st March 2025 2025 2024 Income and endowments Donations and legacigs Donations Grants 23,354 2,304 78.033 24,000 25,658 102,033 Charitsble activities Sponsorships Subscriptions R(x)m and facility hire Admissions Fundraising events Tea bar income Socaal lotteries 15,989 3,610 18,833 2,350 4,075 1,007 2,938 4,357 3,728 1,246 20,845 37,288 Totsl incoming resources 46,503 139,321 Expenditure Charitable activities Rent and pitch hire Postage and stationery Coaching costs Kil Match officials Event and catering costs IT software and consumables Repairs and maintenan RegLJlatory costs Motor and travel Miscellaneous expenses Playing equipment 17,732 15,313 130 7,360 20,734 go 8,221 485 221 677 9,402 117 173 4,225 780 156 871 1,737 448 586 42 700 36,227 53,973 Support costs Governanee costs Accountancy fees 3,000 3,000 Total resources expended 39,227 56,973 Net income 7,276 82,348 This page does not fomi part of the slalulory financial statements Page 13