## **TRUSTEES’ ANNUAL REPORT** ## **Chester-Le-Street United** Charity Number: 1165984 For the year ended 31 May 2025 ## **1. Reference and Administrative Details** Chester-Le-Street United is a registered charity in England and Wales (Charity No. 1165984). ## **Trustees:** - Mr Lewis Pendleton - Mr John Gamble - Mr Gary Brown ## **Registered Office:** 43 Danelaw, Great Lumley Chester-Le-Street DH3 4LU ## **Accountants:** Kudos Accountants Ltd 15 Front Street Sherburn Hill Durham DH6 1PA ## **2. Structure, Governance and Management** The charity is governed by its constitution and managed by a board of trustees who are responsible for the overall strategic direction and governance of the organisation. Trustees meet regularly to review performance, ensure compliance with regulatory requirements, and oversee financial management. ## **3. Objectives and Activities** Chester-Le-Street United exists to promote participation in football and related sporting activities within the local community. The charity aims to provide inclusive opportunities for players of all ages and abilities, fostering development, teamwork, and community engagement. 1 The trustees confirm that they have complied with their duty to have due regard to the Charity Commission’s guidance on public benefit. ## **4. Review of Activities** During the year, the club continued to deliver a wide range of football activities, including league participation, training sessions, tournaments, and community engagement events. Subscription income remained strong, reflecting sustained membership levels and engagement. Fundraising and sponsorship activities contributed additional income, supporting the ongoing delivery of the charity’s objectives. However, there was a noticeable reduction in other income streams compared to the previous year, particularly in non-recurring or supplementary funding. ## **5. Reserves Policy** The trustees aim to maintain sufficient reserves to cover short-term operational commitments and unexpected costs. The reduction in reserves during the year is noted, and the trustees will focus on rebuilding reserves in future periods through improved cost control and enhanced income generation. ## **6. Plans for Future Periods** The trustees plan to: - Strengthen income streams through sponsorship and fundraising initiatives - Review cost structures, particularly coaching and venue expenses - Expand participation and community outreach activities - Seek additional grant funding opportunities ## **7. Responsibilities of the Trustees** The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy 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 for taking reasonable steps for the prevention and detection of fraud and other irregularities. 2 ## **8. Approval** This report was approved by the trustees on 30 March 2026 and signed on their behalf by: Mr Lewis Pendleton Trustee _This report should be read in conjunction with the financial statements for the year ended 31 May 2025._ 3 Charity number: 1165984 **CHESTER-LE-STREET UNITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025** ## **Chester-Le-Street United Contents** ||**Page**| |---|---| |Charity Information|1| |Accountant's Report|2| |Income Account|3| |Balance Sheet and Notes to Financial Statements|4| |The following pages do not form part of the statutory accounts:|| |Detailed Income and Expenditure Account|5| **Chester-Le-Street United Charity Information For The Year Ended 31 May 2025** |**Trustees**|Mr Lewis Pendleton| |---|---| ||Mr John Gamble| ||Mr Gary Brown| |**Charity Number**|1165984| |**Registered Office**|43 Danelaw, Great Lumley| ||Chester Le Street| ||DH3 4LU| |**Accountants**|Kudos Accountants Ltd| ||15 Front Street| ||Sherburn Hill| ||Durham| ||Co. Durham| ||DH6 1PA| Page 1 ## **Chester-Le-Street United Accountant's Report For The Year Ended 31 May 2025** We report on the financial statements of Chester-Le-Street United for the year ended 31st May, which comprise of the income statement, balance sheet and the related notes. These financial statements have been prepared under the historical cost convention and the accounting policies set out on page 4. In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. We conducted our work in accordance with statements of standards for reporting Accountants, and our procedures consisted of comparing amounts and disclosures in the financial statements with the accounting records and making such enquiries of the officials as we considered necessary for the purpose of this report. These procedures provide the only assurance expressed in our opinion. In our opinion the financial statements are in agreement with the books of account kept by the charity, and that on the basis of information contained in the books of account, they comply with the requirements of the generally accepted accounting practice of the United Kingdom. The financial statements for the year ended 31 May 2025 indicate that the club has experienced a deterioration in financial performance, moving from a net profit of £4,015 in 2024 to a net loss of £6,706 in 2025. Turnover increased modestly by approximately 3.2%, rising from £218,204 to £225,226, reflecting continued strength in core income streams, particularly subscription income. However, this improvement was offset by a significant reduction in other income, which declined from £50,477 to £30,995, suggesting reduced levels of non-recurring or supplementary funding. There were notable increases in specific areas, particularly venue and pitch hire, which rose substantially. In addition, coaching costs increased materially from £12,754 to £22,243, reflecting higher coaching and administrative expenses. 30th March 2026 Kudos Accountants Ltd 15 Front Street Sherburn Hill Durham Co. Durham DH6 1PA Page 2 ## **Chester-Le-Street United Income Account For The Year Ended 31 May 2025** |||2025|2025|2025|2024| |---|---|---|---|---|---| ||Notes|Unrestricted|Restricted|Total|Total| |||£|£|£|£| |INCOME|||||| |Subscription Income|5|202,845||202,845|182,409| |Fundraising Income|6|8,383||8,383|3,052| |Sponsorship Income|7|13,998||13,998|32,743| |OTHER INCOME|||||| |Other Operating Income|8|5,866||5,866|4,730| |Grants received|9||25,129|25,129|45,747| |Direct Club Running Costs|10|(225,930)||(225,930)|(235,359)| |Other Supporting Costs|11|(36,997)||(36,997)|(29,307)| |NET (DEFICIT)/PROFIT||||(6,706)|4,015| Page 3 ## **Chester-Le-Street United Balance Sheet and Notes to Financial Statements As At 31 May 2025** ||**Notes**|**2025**|**2024**| |---|---|---|---| |||**£**|**£**| |Current assets|3|3,687|10,393| |**NET CURRENT ASSETS**||3,687|10,393| |**TOTAL ASSETS LESS CURRENT LIABILITIES**||3,687|10,393| |Accruals and deferred income|4|(900)|(900)| |**NET ASSETS**||2,787|9,493| |**TOTAL FUNDS**||2,787|9,493| |**Notes**|||| ## 1. **General Information** Chester-Le-Street United is a registered charity, registered with the Charity Commission in England & Wales, registered number 1165984. The registered office is 43 Danelaw, Great Lumley, Chester-Le-Street, County Durham, DH3 4LU. ## 2. **Accounting Policies** 2.1. Basis of Preparation of Financial Statements The financial statements have been prepared on the accrual basis of accounting under the historical cost convention (unless stated otherwise) and in accordance with applicable charity accounting standards and relevant legislation in England and Wales. The financial statements present a true and fair view of the financial position and results of Chester-Le-Street United for the year ended 31 May 2025. Mr Lewis Pendleton Trustee 30th March 2026 Page 4 ## **Chester-Le-Street United Detailed Income and Expenditure Account For The Year Ended 31 May 2025** |**OTHER SUPPORTING COSTS**
_Cost of sales:_
Coaching costs
_Administration:_
Courses & Checks
Club Events
Travel Expenses
_Supporting Costs:_
Advertising
Accountancy Fees
Bank Charges
Charitable Donations
Sundry Expenses
FA Fines
Presentation Night
**INCOME**
_Subscription Income:_
Players Subscriptions
_Fundraising Income:_
Raffles
Events
Other Fundraising
_Sponsorship Income:_
Team Sponsorship
**NET (LOSS)/PROFIT**
**OTHER INCOME**
Pitch Hire
Tournaments
Miscellaneous
_Grants Received:_
Sport Grants
**DIRECT CLUB RUNNING COSTS**
Sporting Equipment
Kit Fees
Venue & Pitch Hire
Referee Fees
Tournament Entry Fees
**Notes**
**5**
**6**
**7**
**8**
**9**
**10**
**11**|**£**
202,845
4,593
2,455
1,335
13,998
37,559
50,034
101,315
20,229
16,793
16,975
2,329
2,939
2,309
900
2
-
312
1,127
10,104
**2025**
**£**
30,995
256,221
(225,930)
(6,706)
**£**
**2024**
**£**
720
2,347
2,799
25,129
225,226
(36,997)
182,409
3,052
32,743
76,937
46,508
69,869
22,267
19,778
11,079
485
1,162
28
2,862
900
-
750
376
-
11,665
50,477
268,681
(235,359)
4,015
50,477
218,204
(16,553)|**£**
202,845
4,593
2,455
1,335
13,998
37,559
50,034
101,315
20,229
16,793
16,975
2,329
2,939
2,309
900
2
-
312
1,127
10,104
**2025**
**£**
30,995
256,221
(225,930)
(6,706)
**£**
**2024**
**£**
720
2,347
2,799
25,129
225,226
(36,997)
182,409
3,052
32,743
76,937
46,508
69,869
22,267
19,778
11,079
485
1,162
28
2,862
900
-
750
376
-
11,665
50,477
268,681
(235,359)
4,015
50,477
218,204
(16,553)| |---|---|---| |||268,681| |||(235,359)
(16,553)| |||4015| |||,| Page 5 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Sectloii A Independent Examiner's Report Report to the trustees Le.ska L). On accounts for the year ended 15 Charity no Ilf any) 116S9EL Set out on pages I report lo the Injstees on my examination of the account5 of the above charily 1.the Trust.) for the year ended Responslbllltles and ba515 of report As the charivs trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charibes Act 2011 I"Ihe Act"). I report in respect of my examination of the Tnjst's accounts Ca￿led out under section 145 of the 2011 Act and in carrying out my examinalion, I have followed all the applicable Directs'ons given by Ihe Charity Commission under section 14515llbl of the Act. Independent tThe charity's gross Income exceeded £250.000 and l am qualified lo examlnerfs statement undertake the examination by being a qualrfied rnember of linsert name of appllcable listed bodyll. Delele I l if not applicable. I have completed my examination. I confirm that no material matters have come to my aitention in Gonneclion wklh the examlnalion (other than that disclosed below'l which gives rne cause to believe that In, any material respect". the accounting records were not kept in accordance wth section 130 of the Charities Act., or the accounts did not accord with Ihe accounting ￿Cords", or the accounls dld nol comply wlh the applicable requirements conceming the forn and content of accounts set out in the Charities IAccotJnts and Reports) Regulations 2008 other than any requirernenl Ihal the accounts give a 'lrue and fair view thich is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection th the examination to which attention should be drawn in this report in order to enable a proper understandlng of the accounts lo be reached. ' Please delele the wortls in the bTrckets if they do not apply. Slgnod.. Date: QDZO Nam•: Rel&vant prolesslonal quallflcatlonlsl or body M.A.A.f IER Oct 2018 Ilf any): Address: Section B Disclosure Only complete il the p.xarMiner needs to hiylilighl maierial maller5 01 roncern (see CC32, Independent examination of charity accounts.. directions and • guidance for examineTSI. Glve here brief detalls of any Items that the examlner w15he5 to dlsclose. IER Oct 2018