**Company registration number 04451011 (England and Wales)**
**Charity registration number 1166644**
# **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **DIRECTORS' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2022**
**HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **CONTENTS**
||Page No.|
|---|---|
|Directors and Officers|1|
|Directors' Report|2 - 12|
|Independent Examiner's Report|13|
|Statement of Financial Activities|14|
|Balance Sheet|15|
|Cash Flow Statement|16|
|Notes to the Financial Statements|17 - 26|
|**MANAGEMENT INFORMATION- not forming part of the statutory accounts**||
|Detailed income and expenditure account|27|
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **COMPANY INFORMATION** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
**Directors** A Abdulkadar appointed 11 May 2022 M M Armstrong J V Badcock appointed 11 May 2022 A J Barks D P Edwards appointed 11 May 2022 M C Frost M Howlett M Ives appointed 21 March 2022 B A Mickelburgh appointed 21 March 2022 R P Stephen P S Whelan appointed 21 March 2022 **Company secretary** M Ives **Company registration number** 04451011 (England and Wales) **Charity registration number** 1166644 **Registered office** Armstrong House 4 Sovereign Court Lancaster Way Ermine Business Park Huntingdon Cambridgeshire PE29 6XU **Independent examiner** D W Mason FMAAT DChA DWM Accounting Limited 9 Needham Court Yaxley Peterborough PE7 3LE
- 1 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
The Trustees present their report and accounts for the year ended 31 December 2022.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s Articles of Association, as amended by special resolution 27 July 2016, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)”
## **Directors**
The directors shown below have held office since 1 January 2022:
A Abdulkadar appointed 11 May 2022 M M Armstrong J V Badcock appointed 11 May 2022 A J Barks D P Edwards appointed 11 May 2022 M C Frost M Howlett M Ives appointed 21 March 2022 B A Mickelburgh appointed 21 March 2022 R P Stephen P S Whelan appointed 21 March 2022
No director has an interest in the company as it is limited by guarantee and does not have any share capital.
No director had, during or at the end of the period, a material interest in any contract that was significant in relation to the company's activities.
The company maintains qualifying third party liability insurance for the benefit of the directors.
## **Objectives and activities**
The principal activity of the company is to promote, foster, develop and support the game of Association Football.
Huntingdonshire FA is the guardian of the rules and regulations of football locally, and a leading advocate for football activity within all communities of Huntingdonshire.
## **Our Mission**
To provide the Huntingdonshire community with the relevant and appropriate tools and opportunities to ensure that all areas of the game continue to Grow, Develop and Evolve.
## **Our Vision**
To unite Huntingdonshire to improve the football experience.
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## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **Objectives and activities (continued)**
## **Our Core Values are:**
- Diversity – We recognise diversity in people and ideas
- Safeguarding - We recognise the principles of children first and listening to Young Peoples voices as well as Safeguarding Vulnerable Adults.
- Accountability – We acknowledge and assume responsibility for the actions, products, decisions and polices we take.
- Collaboration – Together we make football stronger and contribute to its development more. Greater success comes from sharing our goals and support to our stakeholders.
- Pride – We take pride in our work plus check, challenge and better those around us.
- Simplify – Football is simple, let’s keep it that way.
- Innovation – Pursuing new and creative ideas that ensure that we stay relevant to our community needs and requirements.
- Community – We are part of a community and we measure our success on how we benefit that community.
The review of the Business Plan is yearly; this review looks at what has been achieved and what the outcomes of work in the previous 12 months, albeit interrupted due to the Covid pandemic. This review looks at the success of each key activity in detail and helps Huntingdonshire FA ensure that the mission, vision, and core values remained focused. This review includes contact with all key stakeholders including:
- Council Members
- Staff
- Local Football Clubs
- Local Leagues
- Football Association
- Football Foundation
- Living Sport
- Peterborough City Council
- Huntingdonshire District Council
The Huntingdonshire FA updated its workforce during 2021 as follows:
- Mark Ives - Director of Administration and Company Secretary
- Andy Coles – General Manager
- Gary Marheineke – Football Development Officer
- Dan England - Referee Development and Club Support Officer
- Ryan Kay – Disability Football Development Officer
- Sarah Hudson – Designated Safeguarding Officer
- Brett Fairholm - Marketing, Communications and Club Relations Assistant
- Stewart Jeeves – Discipline Consultant
- Petria Foley – Finance Officer
The Key Performance Indicators are monitored weekly by the executive, monthly by the board and quarterly with The FA Regional Manager. Due to this level of scrutiny Huntingdonshire FA can report that we are meeting our KPI’s and exceeding in many.
Our focus continues to be supporting our local football workforce, and all of our volunteers.
As we have exited Covid it is pleasing to see the full return of all County Cups.
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## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **Achievements and performance**
## **Youth and Adult Male Football Participation**
Male Registered players - 2022/23 Target 7,228 after Quarter 2 review we have 7,755
Participation increased due to promotion and supporting Local League’s and League offering different formats of Football.
## **Youth and Adult Female Football Participation**
Female Registered players – 2022/23 Target 1,071 after Quarter 2 review we have 1,090 Weetabix Wildcats – 2022/23 Target 9 after Quarter 2 review we have 10 Squad Girls – 2022/23 Target 2 after Quarter 2 review we have 4.
Participation increased in Register players due to Wildcats feeding clubs to create new teams.
## **Disability Workforce Fund (DWF)**
Disabled Registered players - 2022/23 Target 120 after Quarter 2 review we have 139 Links with NHS, CP Sport and The WFA and club mentor programme is helping participation levels grow.
## **Safeguarding**
Led by Sarah Hudson, DSO, Huntingdonshire FA continue to utilise the Safeguarding Operational Standard guidance to further improve its safeguarding procedures, which are to self-assessed twice a year with the external 365 assessment taking place once a year.
Huntingdonshire FA set clear standards for its clubs, leagues and referees and we continue to support the FA standards. It is the County FA commitment to fully adhere to the high standards set by The Football Association and ensuring all, including our Children continue to be able to play safe within Huntingdonshire.
We will continue to collaborate with stakeholders like Leagues, Clubs and Case Management, our Local Authorities and other County FA to ensure that we and them are on point with safeguarding and continue to support where possible.
## **Huntingdonshire FA Governance Review**
The County FA have made all the necessary amendments to the County FA structure and the Regulatory changes to our articles, to meet the FA Corporate Governance Standards.
We will now evidence the work and have given a commitment to meet the FA standard by the end of the 2023/24 season.
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## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **Football Development**
|**Clubs**|||||||
|---|---|---|---|---|---|---|
||**2017 teams**|**2018 teams**|**2019 teams**|**2020 teams**|**2021 teams**|**2022 teams**|
|Adult Male|91|110|79|89|84|99|
|Adult Ladies|5|4|7|8|8|8|
|Youth Clubs:|||||||
|Youth Boys|193|227|197|252|212|228|
|Youth Girls|25|24|21|24|30|30|
|Mini Soccer|158|162|166|153|151|165|
|Disability|4|5|4|6|5|8|
|Total|476|532|474|532|490|538|
## **England Accreditation Summary**
Football leagues and clubs accredited by The FA have positively changed the football landscape over the last 20 years. They create the ideal environments to nurture players, coaches and volunteers. The result is greater diversity and inclusivity through football. England Football Accredited replaces The FA Charter Standard and is the next chapter in this amazing story as we unite even more communities by supporting Leagues and Clubs over the next ten years.
England Football Accreditation is for all non-professional leagues and clubs. For clubs, this is those that have teams playing within grassroots, the National League System steps 1-6 or the Women's pyramid Tier 3 and below.
Clubs can apply to be Accredited through the dashboard section of the Club Portal. There are a number of onpitch (e.g. coaching qualifications) and off-pitch (e.g. club policies and plans) criteria that clubs need to meet before they can apply. Within the dashboard, you will be able to see your progress against each of these criteria, and any actions that need to be completed.
Clubs will receive Nike footballs when they become Accredited. Clubs who Stay Accredited will receive footballs and vouchers each season after renewal has been completed. The vouchers can be used towards new kit and equipment through The FAs Accredited Kit Store. Clubs will be able to access other opportunities such as the Club Programme, Club House and be prioritised for other investments - Howdens Kitchen Project for clubs who are 2-3 star clubs.
As of 12 April 2023 The County FA are still supporting clubs with Accreditation process
Clubs Completed: 7 - New clubs - 1 star
31 - clubs - 1 star 6 - clubs - 2 star
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## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **Referees**
Huntingdonshire FA continue to build upon the excellent training and development pathway for newly qualified referees and also for the more experienced referees to be able to attain higher levels of
Below is the current registration status as of 1 March 2023.
|**FA KPI Totals**
1 National List Referee
2a Panel Select Referee
2b Panel List Referee
3 Contributory Referee
4 Supply League Referee
5 Senior County Referee
6 County Referee
7 Junior Referee
Y Youth Referee
FA KPI Summary
T Trainee Referee
D Developers
Total|**Hunts FA**
**Male**
1
-
-
3
7
39
19
64
25
158
41
16
215|**Hunts FA**
**Female**
**Sub Total**
-
1
-
-
-
-
-
3
-
7
-
39
1
20
8
72
1
26
10
168
5
46
1
17
16
231|
|---|---|---|
We congratulate the referees who received promotion this year. It is the end of a year of hard work and putting into practice the advice received from their Assessors and Mentors.
Those Referees who received promotion in 2022/23 were:-
## **Recommended from Level 5 to 4**
Anthony Leadbitter Tolga Yildiztepe
All will be promoted as of the April checkpoint as the criteria for promotion has already been met.
## **Recommended from Level 6 to 5 (Hunts FA promotion)**
No one has been promoted to Level 5 at current. We anticipate that we will promote James Sweek at the end of the April checkpoint.
## **Promoted from Level 7 to 6 (Hunts FA promotion)**
Jacob Nunn Scott Hendry Ed Brandon Charlotte Hindmarch Jamie Carter Richard Blackburn
More Candidates will follow for promotion at the end of the April checkpoint.
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## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **Facilities**
Andy Coles, General Manager is working with Clubs, Local Authorities, Parish Councils. The Football Foundation priority projects listed from the 2019 (due for a refresh in 2023) Local Football Facility Plans for Huntingdonshire and Peterborough were:
## **Project Pipeline & 2023 Priorities - 3G Pitches Update**
Current 3G pitch progress & proposed window submissions - projects that have progressed beyond pre-app
## **Panel decision for projects is 3 months post-submission**
Sawtry Village Academy - Window 5 - FF Submission date April 2023 - may move back to Window 6 - FF Submission date July 2023
Godmanchester Rovers FC - Window 6 - FF Submission date July 2023
Stanground Academy - Window 9 - FF Submission date April 2024
## **Project Pipeline & 2023 Priorities - Pavilions Update**
Sawtry Parish Council - Greenfields - refurbishment and extension
Bushfields - refurbishment
Warboys Sports and Social Club - extension for new changing rooms
## **Future - 3G Pitches and grass pitches**
Alconbury Wield, Sports Hub - Rugby and Football. Full-sided 3G, grass pitches and Pavilion.
Jack Hunt School, Peterborough - LED floodlight to be installed on a full-size 3G football turf pitch
## **PlayZone Programme - Peterborough**
PlayZones are safe, inclusive, and accessible outdoor facilities that bring communities together through recreational forms of football and a range of other sports.
The Football Foundation's exciting new capital investment programme. Using investment from the Premier League, The FA and the Government through Sport England, the PlayZones Programme aims to engage with local communities across the country to create outstanding sports and activity spaces and tackle inequalities in participation.
The aim to focus investment and resource into communities with the greatest need. This will deliver new or refurbished outdoor mini pitches designed for football and other sports and activities that will allow priority groups to be more active.
There are four main groups facing the greatest inequalities:
Lower socio-economic groups Women and girls Disabled people and people with long term health conditions Ethnically diverse communities
The Football Foundation want us to prioritise engaging with these groups within your place to provide opportunity and access to safe, inclusive and welcoming facilities.
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## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **PlayZone Programme - Peterborough**
There is a Four stage process to develop our application
Expression of Interest (EOI) Narrow the Focus Community Engagement and Site Identification Full Application
At the time of completing this report we are at Stage 4 - Full Application
Labosport, who have been appointed consultants by the Football Foundation to support the next stage of the PlayZones programme process.
Five sites had been identified from the Community Engagement Report created by Living Sport. These sites visited by Andy Coles, Football Foundation and Labosports
Woodlands Sports Complex, Splash Lane, Castor, Peterborough, PE5 7BD Football and Netball - 2G sand dressed synthetic turf New build
Active Hampton, Beaumont Way, Hampton Hargate, PE7 8DN Football and Netball - 2G sand dressed synthetic turf Refurbishment
Bretton Park (Peterborough Lions), Flaxland, PE3 8DG Football and Netball - 2G sand dressed synthetic turf Newbuild
Due to partnership funding Peterborough City Council have pulled out of Playzones being at Orton Bushfield and Hobson's Park.
The other three sites' Woodlands Sports Complex, Active Hampton and Bretton Park (Peterborough Lions) have secured and or in the process of securing partnership funding.
## **Howdens Kitchen Programme Pilot - Hunts FA pilot for The FA**
Howdens plan to deliver hundreds of kitchens in grassroots football clubs over the next 3 years. This would involve Howdens local depot working with the club to re-design their Kitchen/Servery to the tune of £8,000£10,000 of in-kind units/appliances. Installation of the kitchen is through a local tradesperson with a Howdens account, ensuring that it complies with current regulations and the project is completed.
Linked to supporting England Football Accreditation Programme 2-3 Star clubs
Howdens expressed an initial view to carry out a couple of pilots. With Mark Liddiard's support who is Head of Facilities for The FA and using the Local Football Facility Plan and draft version of the Playing Pitch Strategy for Huntingdonshire we identified kitchens at:
Buckden in association with Buckden Juniors FC, Buckden FC and Buckden Village Hall Trust. Warboys in association with Warboys FC, Warboys Colts FC and Warboys Sports and Social Club
Because of time constraints to complete the refurbishments by the end of 2022 we had to move quickly to arrange meetings between, The FA, Howdens and each Football club to set the pilot in motion.
- 8 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **Howdens Kitchen Programme Pilot - Hunts FA pilot for The FA (continued)**
Work to refurbish each kitchen took place December with Howdens media team visiting each site in early January to capture a typical match day with videos record and interviews with club officials.
Andy Coles is part of an FA/County FA Kitchen Project Group to help support building the detail around how this programme is shaped.
I am delighted that the County FA was selected as the pilot and that we have two refurbished kitchens supporting our grassroots clubs.
The FA plan to launch the Howdens Kitchen project through the Football Foundation portal in May 2023. 100 clubs in the first window.
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## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **County Cups**
Men's Senior Cup St Ives Town 0 v 0 Yaxley _St Ives won 3-1 on penalties_ Women's Senior Cup St Ives Town Ladies 0 v 1 Cardea Ladies Intermediate Cup Warboys Town 2 v 0 Eaton Socon Reserves Junior Cup Peterborough Rangers 1 v 0 Fenstanton Lower Junior Cup Eaton Socon A 2 v 3 AFC Malborne Sunday Cup Cardea Sunday First 1 v 4 Eynesbury Rovers Sunday Under 18 Cup ICA Sports U18 2 v 2 St Neots Town _St Neots Town U18 won 4-2 on penalties_ Under 16 Cup Huntingdon Town Rowdies U16 Green 0 v 2 Peterborough RTC Under 15 Cup Yaxley Junior U15 5 v 2 St Neots Town U15 Under 14 Cup St Neots Town U14 2 v 7 Godmanchester Town Under 13 Cup St Ives Town Youth U13 Black 2 v 2 Godmanchester Town U13 White _St Ives Town Youth U13 Black won 4-2 on penalties_ Under 12 9v9 Godmanchester Rovers Youth U12 White 2 v 2 Peterborough RTC U12 Blue _Godmanchester Rovers Youth U12 White won 4-3 on penalties_ Veterans Cup Final Stilton United Vets 1 v 2 Cambs Police
- 10 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
**TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **Financial review**
## _**Financial Results**_
Against the backdrop of limited resources, it has continued to be difficult to plan or develop services. Operating incoming from charitable and other sources, increased by 12.73% - although it is still significantly below preCOVID levels of income. Our expenditure on charitable activities increased by 12.35% but due to commited and on-going costs that cannot be avoided, remains approximately £20,000 higher than our income. Overall, there was a further negative movement in funds of £19,649. Due to timing differences on monies owed at the end of the year, there was an increase in cash and bank balances held of £17,518.
## _**Principal Funding Sources**_
The Association’s reliance on its principal source of income, The FA, fell from 61.62% in 2021 to 53.35% in 2022 and actual funding was again reduced.
## _**Reserves & Management**_
The Trustee responsible for Finance’s policy is to maintain reserves at a discretionary minimum level of 100 days’ operating costs including restricted expenditure. The reserves level was monitored regularly by The Trustee responsible for Finance with cash managed internally on a daily basis. This ensured that sufficient resources were available to meet the ever changing objectives and needs of the Association in the face of a sudden and significant drop in grant funding.
## _**Risk Management**_
Risk management is a continuous process embedded throughout the governance structure. While the Trustees focus on the major strategic risks facing the Association, day to day management of operational risk is the responsibility of the County Secretary and staff. Each project is subject to a risk assessment at the start and review is maintained throughout its duration. Learning from the risk management of individual projects is shared throughout the Trustees and the Association. HFA maintains a business continuity plan which is regularly reviewed and updated. Led by the Trustees, the plan is designed to ensure HFA can continue to operate if its systems or facilities, or those of its strategic service delivery partners, are out of action for any significant length of time due to an unforeseen event. Updates on the risks are reported to the Trustees Board meetings by the County Secretary, for the Trustees to review and manage changes accordingly. The Covid 19 pandemic was clearly an unforeseen and highly significant impact to the Association. The governance structures, put in place by the Trustees, enabled the Association to react swiftly to the ever changing situation. Cost saving measures were implemented swiftly with the aim to sustain as much as possible the operational capabilities of the Association. Budgeting and frequent Forecasting enabled the Trustees to react to the financial plight faced and helped The Trustees to take the necessary actions to preserve the Association.
## _**Going concern**_
The governance structures, referred to above, allowed the Association to ensure that it was able to continue to operate throughout the pandemic. The forecasting has also shown that the Association is in a position to continue for at least the coming 12 months with the continued support of The FA.
- 11 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **Directors' responsibilities**
The trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
The Companies Act 2006 requires the directors to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of company and of the profit or loss of the company for that period. In preparing those financial statements, the directors are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the special provisions for small companies of the Companies Act 2006.
This report was approved by the board of trustees on 24 May 2023
On behalf of the board
M C Frost Director
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**HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
I report on the accounts of the company for the year ended 31 December 2022, which are set out on pages 14 to 26.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Association of Accounting Technicians.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act
• follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
- 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 which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a "true and fair" which is not a matter considered as part of an independent examination; or
- the accounts have not been prepared in accordance with the Charities SORP (FRS 102).
I 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.
David Mason FMAAT DChA
DWM Accounting Limited 9 Needham Court Yaxley Peterborough PE7 3LE
Date: 25 May 2023
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## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2022**
|**Unrestricted**
**Funds**
**Note**
**£**
**Income:**
Income from charitable activities
**3**
244,147
Income from other activities
**4**
47,278
Investment income
**5**
863
**Total income**
292,288
**Expenditure:**
Charitable activities
**6**
298,265
**Total resources expended**
298,265
**Net income for the year before transfers**
(5,977)
Transfer between funds
(15,324)
**Net movement in funds for the year**
(21,301)
Fund balances brought forward
587,994
**Fund balances carried forward**
566,693|**Restricted**
**Funds**
**£**
4,210
54
76
4,340
18,012
18,012
(13,672)
15,324
1,652
58,805
60,457|**Total**
**Total**
**2022**
**2021**
**£**
**£**
248,357
216,811
47,332
45,890
939
420
296,628
263,121
316,277
281,489
316,277
281,489
(19,649)
(18,368)
-
-
(19,649)
(18,368)
646,799
665,167
627,150
646,799|
|---|---|---|
The notes on pages 17 to 26 form part of these financial statements
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## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **BALANCE SHEET AS AT 31 DECEMBER 2022**
|**Note**
**Fixed assets**
Investments
12
Property, plant and equipment
13
**Current assets**
Debtors
14
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
15
**Net current assets**
**Net assets**
**Funds of the charity**
16
Unrestricted funds
Restricted funds
17
**Total charity funds**|**£**
**£**
**£**
**£**
20
20
459,676
481,618
459,696
481,638
30,334
8,116
195,379
177,861
225,713
185,977
(58,259)
(20,816)
167,454
165,161
627,150
646,799
566,693
587,994
60,457
58,805
627,150
646,799
**2022**
**2021**|**£**
**£**
**£**
**£**
20
20
459,676
481,618
459,696
481,638
30,334
8,116
195,379
177,861
225,713
185,977
(58,259)
(20,816)
167,454
165,161
627,150
646,799
566,693
587,994
60,457
58,805
627,150
646,799
**2022**
**2021**|
|---|---|---|
|||481,638
165,161|
|||646,799|
|||587,994
58,805|
|||646,799|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply with section 386 of the Companies Act 2006 and for preparing accounts which give a true and fair view of the state of the affairs of the charitable company as at the end of the financial year and of its surplus or deficit for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the charitable company.
The accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
The financial statements were approved by the Board of Directors on 24 May 2023.
M C Frost Director
Company registration number 04451011 (England and Wales)
The notes on pages 17 to 26 form part of these financial statements
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## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022**
|**Reconciliation to cash generated from operations**
Deficit for the year
Depreciation
Investment income
(Increase)/Decrease in debtors
Increase/(Decrease) in creditors
**Net cash inflow/(outflow) from operating activities**
**Cash from other sources**
Investment income
**Application of cash**
Payments to acquire fixed assets
**Increase/(Decrease) in cash**
Cash at bank and in hand at beginning of the year
**Cash at bank and in hand at end of the year**|**2022**
**2021**
**£**
**£**
(19,649)
(18,368)
34,368
33,508
(939)
(420)
(22,218)
9,214
37,443
(25,493)
29,005
(1,559)
939
420
(12,426)
-
17,518
(1,139)
177,861
179,000
195,379
177,861|
|---|---|
The notes on pages 17 to 26 form part of these financial statements
- 16 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **1 Accounting policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **1.1 Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK (FRS 102) and the Companies Act 2006.
## **1.2 Public benefit**
The charitable company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **1.3 Preparation of the accounts on a going concern basis**
The charitable company reported a cash inflow of £17,518 for the year. The trustees agree an annual budget and are confident that the charity is a going concern.
## **1.4 Income**
All income is included in the Statement of Financial Activities in the year in which they are receivable, except for monies which are for specific periods crossing over the year end.
Income represents affiliation fees, course fees, fines, Football Association grants and other income receivable in the year.
## **1.5 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **1.6 Fund accounting**
Funds held by the charity are:
_Unrestricted general funds_ - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
_Restricted funds -_ these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
_Designated funds -_ these are funds that have been set aside at the discretion of the Trustees for a specific, but not legally binding, purpose.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
- 17 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **1 Accounting policies (continued)**
## **1.7 Expenditure and irrecoverable VAT**
All resources expended are accounted for gross, and in the period in which they are incurred. VAT is not recoverable by the charity and as such is included in the relevant costs in the Statement of Financial Activities.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic
## **1.8 Tangible fixed assets and depreciation**
Depreciation is provided at rates in order to write off each asset over its estimated useful life as follows:
Land and buildings 5% straight line Furniture and fittings 4% and 20% straight line Office equipment 20% straight line Computer equipment 20% straight line
## **1.9 Debtors**
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discounts due.
## **1.10 Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short term maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1.11 Leasing and hire purchase commitments**
Leases are classified as finance leases when they transfer substantially all the risks and rewards of ownership of the leased assets to the company. Other leases that do not transfer substantially all the risks and rewards of ownership of the leased assets to the company are classified as operating leases.
The company has entered into some hire purchase agreements for certain machinery assets that include the option to purchase the items at the end of the lease term for a nominal amount, which is expected to be much lower than their fair value at that date. The hire purchase agreements have been classified as finance leases as it is reasonably certain that the option will be exercised.
Rentals paid under operating leases are charged to profit and loss account on a straight line basis over the period of the lease.
## **1.12 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 provisions are normally recognised at their settlement amount after allowing for any discounts due.
- 18 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **1 Accounting policies (continued)**
## **1.13 Provisions**
Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated.
Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.
## **1.14 Taxation**
The charitable company is now exempt from paying corporation tax on its investment income and from the annual requirement to file a corporation tax return.
## **1.15 Employee benefits**
## _Short-term employee benefits_
Short-term employee benefits are recognised as an expense in the period in which they are incurred.
## _Post-employment defined contribution plans_
The company makes contributions for staff to a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund, or paid to employees' personal pension plans. The pension cost charge represents contributions payable by the company to the fund or personal plans and are recognised as an expense as they are incurred.
## **2 Legal status of the charity**
Huntingdonshire Football Association Limited is a charitable company limited by guarantee, incorporated in England and Wales. Its registered office is Armstrong House, 4 Sovereign Court, Lancaster Way, Ermine Business Park, Huntingdon, Cambs, PE29 6XU.
The charity is a company limited by guarantee. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.
- 19 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
|**3**
**Income from charitable activities**
**Unrestricted**
**Funds**
**£**
FA Grants:
FA Salary and grants
150,053
FA grants - return of football
-
FA grants - ESFA admin
-
FA grants - referee mentor
-
FA grants - Rule 8e
-
FA grants - SSF
-
FA grants - facilities management
4,500
FA grants - coaching support
304
FA grants - grass pitch funding
1,000
FA grants - football delivery funding
2,000
Disability funding for cerebral palsy
750
Development Income
17,727
Members Affiliation Fee
26,369
Referees’ Income
9,001
Discipline Income
32,443
244,147
**4**
**Income from other activities**
**Unrestricted**
**Funds**
**£**
Competition Income
12,033
Ticket Sales
3,035
Donations and sponsorships
500
Hire of head office
20,445
Miscellaneous Income
11,018
Job Retention Scheme grant
-
Local Government grant
-
Equipment Sales
247
47,278|**Restricted**
**Funds**
**£**
-
-
-
-
390
-
-
-
-
-
-
3,820
-
-
-
4,210
**Restricted**
**Funds**
**£**
-
-
54
-
-
-
-
-
54|**Total**
**Total**
**2022**
**2021**
**£**
**£**
150,053
145,406
-
1,397
-
2,333
-
508
390
7,550
-
4,953
4,500
-
304
-
1,000
-
2,000
-
750
-
21,547
10,617
26,369
14,463
9,001
6,330
32,443
23,254
248,357
216,811
**Total**
**Total**
**2022**
**2021**
**£**
**£**
12,033
-
3,035
195
554
624
20,445
615
11,018
8,732
-
29,133
-
6,050
247
541
47,332
45,890|
|---|---|---|
- 20 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
|**5**
**Investment income**
**Unrestricted**
**Funds**
**£**
Interest Received
863
**6**
**Charitable expenditure**
**Unrestricted**
**Funds**
**£**
Salaries
156,682
Development Expenditure
4,132
Disability Workforce Fund
-
Staff Expenses
3,949
Council Expenses
2,103
Consultancy charges
34,200
Rates
5,525
Insurance
10,124
Light, heat and water
4,613
Printing, stationery and advertising
5,355
Telephone & Postage
2,197
Professional Fees
1,611
Repairs & Maintenance
8,331
Subscriptions
864
Computer software costs
524
Discipline Expenditure
9,772
Competition Expenditure
6,624
Ticket Purchases
3,320
Hire of head office expenses
116
Bank and credit card charges
862
Miscellaneous Expenditure
811
Depreciation
34,368
Governance costs (note 7)
2,182
298,265|**Restricted**
**Funds**
**£**
76
**Restricted**
**Funds**
**£**
-
600
14,169
-
2,618
-
-
-
-
-
-
-
-
625
-
-
-
-
-
-
-
-
-
18,012|**Total**
**Total**
**2022**
**2021**
**£**
**£**
939
420
**Total**
**Total**
**2022**
**2021**
**£**
**£**
156,682
149,566
4,732
4,047
14,169
10,191
3,949
1,068
4,721
7,805
34,200
33,600
5,525
6,143
10,124
12,978
4,613
2,753
5,355
2,232
2,197
4,341
1,611
-
8,331
2,906
1,489
2,618
524
495
9,772
3,690
6,624
15
3,320
290
116
3
862
902
811
258
34,368
33,508
2,182
2,080
316,277
281,489|
|---|---|---|
- 21 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **7 Governance costs**
|**Unrestricted**
**Funds**
**£**
Trustee travelling expenses (note 10)
282
Fees paid to trustees (note 10)
400
Accountancy fees
1,500
2,182|**Restricted**
**Funds**
**£**
-
-
-
-|**Total**
**Total**
**2022**
**2021**
**£**
**£**
282
180
400
400
1,500
1,500
2,182
2,080|
|---|---|---|
## **8 Taxation**
The charitable company is a non-profit making company and is exempt from corporation tax on any investment income earned during the year.
## **9 Net income for the year**
This is stated after charging/(crediting):
||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Depreciation|34,368|33,508|
|Accountancy|1,500|1,500|
## **10 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel**
|Salaries and wages
Social security costs
Pension costs
Consultancy costs|**2022**
**2021**
**£**
**£**
139,847
134,547
13,099
11,473
4,135
3,947
34,200
33,600
191,281
183,567|
|---|---|
No employee had benefits in excess of £60,000 (2021 : no employees) received remuneration amounting to more than £60,000 in either year.
Pension costs are allocated in proportion to the related staffing costs incurred.
The total employee benefits of the key management personnel of the charity were £33,600.
- 22 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **10 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel**
During the year, the following payments were made to trustees:
||**2022**|**2022**|**2021**|**2021**|
|---|---|---|---|---|
||**Total**|**Number of**|**Total**|**Number of**|
||**£**|**trustees**|**£**|**trustees**|
|Referee observation fees|180|1|180|1|
|Honoraria|400|1|400|1|
|Travel expenses|102|2|-|-|
## **11 Staff numbers**
The average staff numbers during the year are as follows:
|Average monthly head count during the year
Average number of full-time equivalent employees during the year
Additional average number of tutors during the year
Average number of tutors paid per month during the year|**2022**
5
5
6
1|**2021**
6|
|---|---|---|
|||5|
|||6|
|||1|
|**12**|**Investments**|||
|---|---|---|---|
|||**2022**|**2021**|
|||**£**|**£**|
||Total fixed asset investments comprise:|||
||Interest in associate|20|20|
## **Interest in associate**
The charitable company holds 15% of the issued share capital of Sovereign Court Management Company Limited, a company incorporated in England and Wales.
The principal activity of Sovereign Court Management Company Limited is to maintain the common areas of Sovereign Court.
- 23 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **13 Property, plant and equipment**
|**Cost or valuation**
At 1 January 2022
Additions
Disposals at nil net book value
At 31 December 2022
**Depreciation**
At 1 January 2022
Charge for the period
Disposals at nil net book value
At 31 December 2022
**Net book value**
At 31 December 2022
At 31 December 2021|**Freehold**
**property**
**£**
537,074
-
-
537,074
93,900
19,099
-
112,999
424,075
443,174|**Furniture**
**and fittings**
**£**
88,819
10,074
-
98,893
59,151
9,603
-
68,754
30,139
29,668|**Office**
**equipment**
**£**
61,544
-
(33,732)
27,812
52,770
5,563
(33,732)
24,601
3,211
8,774|**Computer**
**equipment**
**£**
4,125
2,354
(4,125)
2,354
4,123
103
(4,123)
103
2,251
2|**Total**
**£**
691,562
12,428
(37,857)|
|---|---|---|---|---|---|
||||||666,133|
||||||209,944
34,368
(37,855)|
||||||206,457|
||||||459,676|
||||||481,618|
## **14 Debtors**
|Trade debtors
Other debtors
Prepayments|**2022**
**2021**
**£**
**£**
2,304
3,213
7,194
1,735
20,836
3,168
30,334
8,116|
|---|---|
## **15 Creditors: amounts falling due within one year**
|Trade creditors
Taxation and social security
Accruals and deferred income
Other creditors
Funds held for Hunts Sunday League|**2022**
**2021**
**£**
**£**
11,961
6,027
(393)
(393)
30,493
370
11,910
10,524
4,288
4,288
58,259
20,816|
|---|---|
- 24 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
|**16**
**Analysis of charitable funds**
**Unrestricted**
**funds**
**£**
Fund balances at 31 December 2022 are represented by:
Investments
20
Tangible fixed assets
459,676
Current assets
162,537
Current liabilities
(55,540)
Net assets
566,693
**17**
**Restricted funds**
**Opening**
**Incoming**
**Resources**
**balance**
**resources**
**expended**
**£**
**£**
**£**
1,073
-
(2,618)
FA grants - Rule 8e
-
390
-
Disability Workforce Fund
-
-
(14,169)
Development Income
37,468
3,820
(600)
Bursaries
13,932
-
-
Benevolent Fund
6,332
130
(625)
58,805
4,340
(18,012)
FA grants - referee retention
and mentoring|**Restricted**
**funds**
**Total**
**£**
**£**
-
20
-
459,676
63,176
225,713
(2,719)
(58,259)
60,457
627,150
**Closing**
**Transfers**
**balance**
**£**
**£**
1,545
-
(390)
-
14,169
-
-
40,688
-
13,932
-
5,837
15,324
60,457|
|---|---|
The FA Salary grant is to pay the salaries of the charity - any shortfall is transferred from unrestricted funds. Other FA grants are for the specific purposes stated above.
The Disability Workforce fund is relating to monies received from the Postcode Lottery jointly with Cambs FA.
Development income is monies received for specific, small projects.
Bursary income is paid out once trainees have completed their courses - the fund balance carried forward is in respect of timing differences at the year end.
The Benevolent Fund was previously administered by a separate charity. It provides provide grants to football players who have suffered severe injury whilst participating in a football activity with a registered member club of the Huntingdonshire Football Association. It also provides grants to any member, player or ex-member who declares the need for financial assistance.
- 25 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **18 Related party transactions**
During the year, the charitable company received a management fee of £3,550 from Sovereign Court Management Company Limited for managing the common areas of Sovereign Court.
The charitable company also paid £1,592 to Sovereign Court Management Company Limited in respect of service charges for their part of the common areas of Sovereign Court.
Two directors of the charitable company are the two directors of Sovereign Court Management Company Limited. The company secretary of the charitable company is also the company secretary of Sovereign Court Management Company Limited.
A director of the charitable company provides consultancy to the charitable company in respect of being the director of administration - this is through that director's limited company. The amount charged is £34,200 (2021 - £33,600). A further £9,240 (2021 - £2,880) is paid to their company in respect of consultancy for discipline.
## **19 Control**
No one individual has overall control of the company.
- 26 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **DETAILED INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
|**Income**
Competition Income
Members Affiliation Fee
Benevolent Fund donations
Ticket Sales
Referees’ Income
Discipline Income
Interest Received
Hire of head office income
Miscellaneous Income
Donations and sponsorships
FA Grants
Development Income
Equipment Sales
**TOTAL INCOME**
**Expenditure**
Salaries
Rates
Light, heat and water
Staff Expenses
Council Expenses
Consultancy charges
Printing, Stationery & Advertising
Telephone & Postage
Professional Fees
Miscellaneous Expenditure
Repairs & Maintenance
Hire of head office expenses
Subscriptions
Benevolent Fund payments
Insurance
Computer software costs
Ticket Purchases
Discipline Expenditure
Development Expenditure
Disability Workforce Fund
Competition Expenditure
Bank and credit card charges
Depreciation
**TOTAL EXPENDITURE**
**Excess of Income over Expenditure**|**2022**
**2021**
**£**
**£**
12,033
-
26,369
14,463
54
124
3,035
195
9,001
6,330
32,443
23,254
939
420
20,445
615
11,768
43,915
500
500
158,247
162,147
21,547
10,617
247
541
296,628
263,121
157,082
149,966
5,525
6,143
4,613
2,753
3,949
1,068
5,003
7,986
34,200
33,600
5,355
2,232
2,197
4,341
3,111
1,500
811
257
8,331
2,906
116
3
864
1,018
625
1,600
10,124
12,978
524
495
3,320
290
9,772
3,690
4,732
4,047
14,169
10,191
6,624
15
862
902
34,368
33,508
316,277
281,489
(19,649)
(18,368)|
|---|---|
- 27 -