**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 30 JUNE 2025**
**HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)**
## **CONTENTS**
||Page No.|
|---|---|
|Directors and Officers|1|
|Directors' Report|2 - 10|
|Independent Examiner's Report|11|
|Statement of Financial Activities|12|
|Balance Sheet|13|
|Cash Flow Statement|14|
|Notes to the Financial Statements|15 - 24|
|**MANAGEMENT INFORMATION- not forming part of the statutory accounts**||
|Detailed income and expenditure account|25|
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **COMPANY INFORMATION** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **Directors**
M M Armstrong A J Barks F J Briault appointed 3 April 2025 M C Frost C Hine appointed 1 January 2025 M Howlett M Ives M Lambert appointed 1 January 2025 B A Mickelburgh M A Sacks resigned 1 January 2025 R P Stephen S J L Warren appointed 3 April 2025 P S Whelan resigned 15 May 2025
**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 30 JUNE 2025**_
The Trustees present their report and accounts for the period ended 30 June 2025.
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 July 2024:
M M Armstrong A J Barks F J Briault appointed 3 April 2025 M C Frost C Hine appointed 1 January 2025 M Howlett M Ives M Lambert appointed 1 January 2025 B A Mickelburgh M A Sacks resigned 1 January 2025 R P Stephen S J L Warren appointed 3 April 2025 P S Whelan resigned 15 May 2025
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.
- 2 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **Objectives and activities (continued)**
## **Our Core Values are:**
- Diversity – We recognise diversity in people and ideas and ensure the game is accessible to all
- 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 have achieved and what the outcomes of work in the previous 12 months. 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 2024/25 as follows:
- Mark Ives - Director of Administration and Company Secretary
- Brett Fairholm – Chief Operating Officer
- Gary Marheineke – Football Development Manager
- Dan England - Referee Development and Club Support Officer
- Sarah Hudson – Designated Safeguarding Officer
- Stewart Jeeves – Discipline Consultant
- Petria Foley – Finance Officer
- Annie Posnett – Football Development Officer – Womens & Girls
The Key Performance Indicators are monitored weekly by the executive including staff, monthly by the board and quarterly with The FA Regional Manager. Due to this level of scrutiny, Huntingdonshire FA can report that we continue to meet our KPI’s and exceed in many.
Our focus continues to be supporting our local football workforce, and all of our volunteers.
- 3 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **Achievements and performance**
## _**Youth and Adult Male Football Participation**_
Male Registered players - 2024/25 Target 8,291 Actual / highpoint 8,245 _**Youth and Adult Female Football Participation**_ Female Registered players – 2024/25 Target 1,456 Actual / highpoint 1,273 Wildcats – 2024/25 Target 12 centres Actual / highpoint 12 Squad Girls – 2024/25 Target 8 Actual / highpoint 2 _**Disability Workforce Fund (DWF)**_ Disabled Registered players – 2024/25 Target 92 Actual / highpoint 129
Links with NHS, CP Sport, The WFA, SEND Facilities within schools and club mentor programme is helping participation levels grow.
## **Safeguarding**
Led by Sarah Hudson, DSO, Huntingdonshire FA continue to utilise the Safeguarding 365 guidance to further improve its safeguarding procedures, which requires on-going self-assessment, with 2 external assessments undertaken by the NSPCC.
Huntingdonshire FA set clear standards for its clubs, leagues and referees and we continue to support the FA standards. It is the County FA’s commitment to fully adhere to the high standards set by The Football Association and ensuring all, including of our participants continue to be able to be safe within Huntingdonshire.
We will continue to collaborate with stakeholders like Leagues, Clubs and Case Management, our Local Authorities and other County FAs to ensure that we are delivering our safeguarding practises to the highest level.
Huntingdonshire FA were assessed in February 2024, and were deemed to be "meeting the standard", showing that we are exceeding in certain areas of the standard as described by the assessors.
## **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 have since evidenced the work and have demonstrated and achieved the criteria to meet the County FA Code of Governance standard.
- 4 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **Football Development**
## **Clubs**
|**Clubs**|||||||
|---|---|---|---|---|---|---|
||**2019 teams**|**2020 teams**|**2021 teams**|**2022 teams**|**2023 teams**|**2024 teams**|
|Adult Male|79|89|84|99|103|111|
|Adult Ladies|7|8|8|8|10|7|
|Youth Clubs:|||||||
|Youth Boys|363|405|363|393|426|416|
|Youth Girls|21|24|30|30|38|60|
|Disability|4|6|5|8|7|8|
|Total|474|532|490|538|584|602|
* Youth Boys clubs numbers include Mini-Soccer club numbers.
## **England Accreditation Summary**
Football leagues and clubs accredited by The FA have positively changed the football landscape over the last 20 years. They create 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 March 2025, The County FA are still supporting clubs with Accreditation if they wish to gain England football accreditation.
|Accreditation level|2022/2023|2023/2024|2024/2025|
|---|---|---|---|
|1 star completed|37|67|57|
|2 star completed|6|16|17|
|3 star completed|-|-|-|
|Not accredited|-|10|10|
|Total|43|93|84|
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## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **Referees**
Huntingdonshire FA continue to build upon the excellent training and development pathway for newly qualified referees and for the more experienced referees to be able to attain higher levels of proficiency.
Below is the current registration status as of 3 October 2025.
|**FA KPI Totals**
1 National List Referee
2 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
N Non-Active
Total|**Hunts FA**
**Male**
1
1
2
6
41
12
57
77
197
60
6
263|**Hunts FA**
**Female**
**Sub Total**
-
1
-
1
-
2
-
6
1
42
1
13
7
64
6
83
15
212
6
66
-
6
21
284|
|---|---|---|
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 2024/25 were:-
## **Recommended from Level 5 to 4**
Jacob Nunn
Officials will be nominated should they meet the full required promotion criteria before 30 April 2025.
## **Recommended from Level 6 to 5 (Hunts FA promotion)**
## **Promoted from Level 7 to 6 (Hunts FA promotion)**
Thomas England Archie Sillett Ben Crossland Aaron Revell Michael Sherman Martin Richardson Adam Brooks Callum Horn Alex Young Josh Allen Paul Vincent
- 6 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **Facilities**
Brett Fairholm, COO is working closely with Clubs, Leagues, Local Authorities, Parish Councils and Developers to identify, develop and deliver multiple projects that reflect both the strategic needs identified within the newly refreshed Local Football Facility Plans and Pitch Playing Strategy whilst addressing the ongoing demands of the changing local footballing landscape.
Joint Huntingdonshire FA and Football Foundation priority capital projects are listed below:
**3G Pitches (Present)** Recently Completed Sawtry Village Academy Completion by 30th November 2025 Godmanchester Rovers FC Submission by December 2025 Stanground Academy St Ives One Leisure Outdoor Submission by May 2026 Huntingdon One Leisure / St Peters School **Pavilions Update** Sawtry Parish Council Greenfields - refurbishment and extension **3G Pitches (Future)** Winteringham Urban & Civic / Football Foundation
## **Home Advantage Programme**
Active Hampton / Peterborough City Council / Hampton Utd
- 7 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **The results and fixtures for the 2025 County Cup finals are as follows:**
Men's Senior Cup St Neots Town 2 v 2 St Ives Town _St Neots Town win 6-5 on penalties_ Women's Senior Cup Godmanchester Town 1 v 0 Eaton Socon Ladies Intermediate Cup Warboys Town 2 v 1 Eynesbury United Junior Cup Hemingford United Reserves 0 v 2 Park Farm Pumas Lower Junior Cup ICA Sports 3 v 0 Fenstanton Reserves Sunday Cup Orton Wanderers 1 v 2 Stanground Cardea Under 18 Cup St Ives Town 1 v 1 Eaton Socon _St Ives Town win 4-2 on penalties_ Under 16 Cup Boys Yaxley FC U16 1 v 1 St Ives Town U16 _St Ives Town win 3-2 on penalties_ Under 16 Cup Girls Peterborough RTC U16 Girls v Girls United _Home walkover_ Under 15 Cup St Ives Town U15 5 v 0 St Neots Town U15 Under 14 Cup Boys Peterborough RTC U14 JPL 2 v 5 Godmanchester Rovers U14 EJA Under 14 Cup Girls St Ives Rangers 3 v 9 Girls United U14 Under 13 Cup Peterborough RTC U13 Red 1 v 3 Needingworth Colts Under 12 9v9 Boys Alconbury Colts 0 v 1 Peterborough RTC U12 JPL Under 12 9v9 Girls Girls United U12 Pink 1 v 9 Girls United U12 Black Veterans Cup Final Stilton United 3 v 2 Eynesbury Rovers
- 8 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
**TRUSTEES' REPORT** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **Financial review**
## _**Financial Results**_
The charitable company has changed its financial year end to 30 June to fall in to line with county FAs across the country. As a result, it is difficult to draw meaningful comparisons to previous years - as these accounts only cover a six month period.
Overall, there was a positive movement in funds of £8,160 and cash and bank balances increased by £21,820.
## _**Principal Funding Sources**_
The Association’s reliance on its principal source of income, The FA, fell from 57.29% for the six months to 30 June 2024 to 50.36% in the year to 30 June 2025, although this was expected due to the comparison of accounting periods.
## _**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 an example of 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.
- 9 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **Financial review (continued)**
## _**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.
## **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 period, 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 November 2025
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 30 JUNE 2025**_
I report on the accounts of the company for the year ended 30 June 2025, which are set out on pages 12 to 24.
## **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 period 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: 24 November 2025
- 11 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2025**
|**Unrestricted**
**Funds**
**Note**
**£**
**Income:**
Income from charitable activities
**3**
315,432
Income from other activities
**4**
55,887
Investment income
**5**
4,107
**Total income**
375,426
**Expenditure:**
Charitable activities
**6**
381,290
**Total resources expended**
381,290
**Net income for the period before transfers**
(5,864)
Transfer between funds
4,909
**Net movement in funds for the period**
(955)
Fund balances brought forward
548,928
**Fund balances carried forward**
547,973|**Restricted**
**Funds**
**£**
36,404
-
179
36,583
22,559
22,559
14,024
(4,909)
9,115
61,645
70,760|**12 months**
**6 months**
**Total**
**Total**
**2025**
**2024**
**£**
**£**
351,836
142,675
55,887
43,220
4,286
2,035
412,009
187,930
403,849
216,852
403,849
216,852
8,160
(28,922)
-
-
8,160
(28,922)
610,573
639,495
618,733
610,573|
|---|---|---|
The notes on pages 15 to 24 form part of these financial statements
- 12 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **BALANCE SHEET AS AT 30 JUNE 2025**
|**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
424,446
417,256
424,466
417,276
29,525
33,416
237,048
215,228
266,573
248,644
(72,306)
(55,347)
194,267
193,297
618,733
610,573
547,973
548,928
70,760
61,645
618,733
610,573
**At 30 June 2025**
**At 30 June 2024**|**£**
**£**
**£**
**£**
20
20
424,446
417,256
424,466
417,276
29,525
33,416
237,048
215,228
266,573
248,644
(72,306)
(55,347)
194,267
193,297
618,733
610,573
547,973
548,928
70,760
61,645
618,733
610,573
**At 30 June 2025**
**At 30 June 2024**|
|---|---|---|
|||417,276
193,297|
|||610,573|
|||548,928
61,645|
|||610,573|
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 period and of its surplus or deficit for the financial period 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 November 2025
M C Frost Director
Company registration number 04451011 (England and Wales)
The notes on pages 15 to 24 form part of these financial statements
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## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2025**
|**Reconciliation to cash generated from operations**
Deficit for the year
Depreciation
Investment income
Decrease / (Increase) in debtors
Increase 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**|**12 months**
**6 months**
**2025**
**2024**
**£**
**£**
8,160
(28,922)
31,134
15,214
(4,286)
(2,035)
3,891
(14,437)
16,959
8,528
55,858
(21,652)
4,286
2,035
(38,324)
-
21,820
(19,617)
215,228
234,845
237,048
215,228|
|---|---|
The notes on pages 15 to 24 form part of these financial statements
- 14 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **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 £21,820 for the period. 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 period in which they are receivable, except for monies which are for specific periods crossing over the period end.
Income represents affiliation fees, course fees, fines, Football Association grants and other income receivable in the period.
## **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.
- 15 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **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.
- 16 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **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.
- 17 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 JUNE 2025**_
|**3**
**Income from charitable activities**
**Unrestricted**
**Funds**
**£**
FA Grants:
FA Salary and grants
153,642
FA grants - Rule 8e
-
FA grants - Facilities management
9,360
FA grants - Award of core grant
6,226
FA grants - Club development workforce
10,000
FA grants - Football delivery funding
-
FA grants - Equal game ambassador
1,487
FA grants - Squad girls football programme
-
FA grants - Wildcats programme funding
-
FA grants - Future fit funding
600
FA grants - Grassroots awards
600
FA grants - Disability Football ambassador
1,250
FA grants - Comet Disability Funding
1,000
FA grants - Clubs park platform
500
Development Income
3,704
Members Affiliation Fee
47,897
Referees’ Income
25,494
Discipline Income
53,672
315,432
**4**
**Income from other activities**
**Unrestricted**
**Funds**
**£**
Competition Income
19,514
Ticket Sales
2,250
Donations and sponsorships
1,375
Hire of head office
18,137
Miscellaneous income
14,582
Equipment Sales
29
55,887|**Restricted**
**Funds**
**£**
-
22,835
-
-
-
-
-
-
-
-
-
-
-
-
13,569
-
-
-
36,404
**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-|**12 months**
**6 months**
**Total**
**Total**
**2025**
**2024**
**£**
**£**
153,642
77,417
22,835
20,940
9,360
4,500
6,226
-
10,000
-
-
3,415
1,487
-
-
700
-
700
600
-
600
-
1,250
-
1,000
-
500
-
17,273
5,190
47,897
395
25,494
3,975
53,672
25,443
351,836
142,675
**12 months**
**6 months**
**Total**
**Total**
**2025**
**2024**
**£**
**£**
19,514
11,015
2,250
3,368
1,375
4,000
18,137
10,100
14,582
14,660
29
77
55,887
43,220|
|---|---|---|
- 18 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 JUNE 2025**_
|**5**
**Investment income**
**Unrestricted**
**Funds**
**£**
Interest Received
4,107
**6**
**Charitable expenditure**
**Unrestricted**
**Funds**
**£**
Salaries
202,724
Development Expenditure
-
Staff Expenses
3,812
Council and Referee Expenses
3,008
Consultancy charges
40,944
Rates
7,788
Insurance
27,373
Light, heat and water
6,698
Printing, stationery and advertising
2,529
Telephone & Postage
2,398
Professional Fees
4,814
Repairs & Maintenance
7,164
Vehicle expenses
4,265
Subscriptions
872
Benevolent Fund payments
-
Computer software costs
612
Discipline Expenditure
9,425
Competition Expenditure
14,115
Ticket Purchases
2,250
Bank and credit card charges
4,325
Miscellaneous Expenditure
2,972
Depreciation
31,134
Governance costs (note 7)
2,068
381,290|**Restricted**
**Funds**
**£**
179
**Restricted**
**Funds**
**£**
-
3,783
-
17,926
-
-
-
-
-
-
-
-
-
-
850
-
-
-
-
-
-
-
-
22,559|**12 months**
**6 months**
**Total**
**Total**
**2025**
**2024**
**£**
**£**
4,286
2,035
**12 months**
**6 months**
**Total**
**Total**
**2025**
**2024**
**£**
**£**
202,724
125,721
3,783
3,687
3,812
1,853
20,934
4,648
40,944
19,300
7,788
3,937
27,373
3,003
6,698
5,693
2,529
703
2,398
1,034
4,814
960
7,164
3,485
4,265
2,211
872
947
850
225
612
276
9,425
4,920
14,115
11,877
2,250
2,980
4,325
1,045
2,972
1,453
31,134
15,214
2,068
1,680
403,849
216,852|
|---|---|---|
- 19 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **7 Governance costs**
|**Unrestricted**
**Funds**
**£**
Trustee travelling expenses (note 10)
168
Fees paid to trustees (note 10)
400
Accountancy fees
1,500
2,068|**Restricted**
**Funds**
**£**
-
-
-
-|**12 months**
**6 months**
**Total**
**Total**
**2025**
**2024**
**£**
**£**
168
180
400
-
1,500
1,500
2,068
1,680|
|---|---|---|
## **8 Taxation**
The charitable company is a non-profit making company and is exempt from corporation tax on any investment income earned during the period.
## **9 Net income for the period**
This is stated after charging:
|This is stated after charging:|||||
|---|---|---|---|---|
||**12**|**months**|**6**|**months**|
|||**2025**||**2024**|
|||**£**||**£**|
|Depreciation||31,134||15,214|
|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|**12 months**
**6 months**
**2025**
**2024**
**£**
**£**
178,939
112,497
18,148
9,725
5,358
2,886
34,944
16,800
237,389
141,908|
|---|---|
No employee had benefits in excess of £60,000 (2022 : no employees) received remuneration amounting to more than £60,000 in either period.
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 £34,944.
- 20 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **10 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel**
During the period, the following payments were made to trustees:
||**12 months**|**12 months**|**6 months**|**6 months**|
|---|---|---|---|---|
||**2025**|**2025**|**2024**|**2024**|
||**Total**|**Number of**|**Total**|**Number of**|
||**£**|**trustees**|**£**|**trustees**|
|Honoraria|400|1|-|-|
|Travel expenses|168|1|180|1|
## **11 Staff numbers**
|The average staff numbers during the period are as follows:
Average monthly head count during the period
Average number of full-time equivalent employees during the period
Additional average number of tutors during the period
Average number of tutors paid per month during the period
**Investments**
Total fixed asset investments comprise:
Interest in associate|**12 months**
**2025**
6
6
5
1
**2025**
**£**
20|**6 months**
**2024**
6|
|---|---|---|
|||6|
|||8|
|||-|
|||**2024**
**£**
20|
## **12 Investments**
## **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.
- 21 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **13 Property, plant and equipment**
|**Cost or valuation**
At 1 July 2024
Additions
Remove fully depreciated assets
At 30 June 2025
**Depreciation**
At 1 July 2024
Charge for the period
Remove fully depreciated assets
At 30 June 2025
**Net book value**
At 30 June 2025
At 30 June 2024|**Freehold**
**property**
**£**
537,074
-
-
537,074
141,646
19,098
-
160,744
376,330
395,428|**Furniture**
**and fittings**
**£**
101,638
34,765
-
136,403
83,843
10,066
-
93,909
42,494
17,795|**Office**
**equipment**
**£**
27,812
3,559
(26,729)
4,642
27,739
1,057
(26,729)
2,067
2,575
73|**Computer**
**equipment**
**£**
4,568
-
-
4,568
608
913
-
1,521
3,047
3,960|**Total**
**£**
671,092
38,324
(26,729)|
|---|---|---|---|---|---|
||||||682,687|
||||||253,836
31,134
(26,729)|
||||||258,241|
||||||424,446|
||||||417,256|
## **14 Debtors**
|Trade debtors
Other debtors
Prepayments
**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|**2025**
**£**
20,528
905
8,092
29,525
**2025**
**£**
3,773
-
51,997
12,248
4,288
72,306|**2024**
**£**
11,184
13,457
8,775|
|---|---|---|
|||33,416|
|||**2024**
**£**
2,718
(393)
46,181
2,553
4,288|
|||55,347|
## **15 Creditors: amounts falling due within one year**
- 22 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 JUNE 2025**_
|**16**
**Analysis of charitable funds**
**Unrestricted**
**funds**
**£**
Fund balances at 30 June 2024 are represented by:
Investments
20
Tangible fixed assets
424,446
Current assets
195,813
Current liabilities
(72,306)
Net assets
547,973
**17**
**Restricted funds**
**Opening**
**Incoming**
**Resources**
**balance**
**resources**
**expended**
**£**
**£**
**£**
-
-
(17,926)
FA grants - Rule 8e
-
22,835
-
Development Income
43,391
13,569
(3,783)
Bursaries
13,932
-
-
Benevolent Fund
4,322
179
(850)
61,645
36,583
(22,559)
FA grants - referee retention
and mentoring|**Restricted**
**funds**
**Total**
**£**
**£**
-
20
-
424,446
70,760
266,573
-
(72,306)
70,760
618,733
**Closing**
**Transfers**
**balance**
**£**
**£**
17,926
-
(22,835)
-
-
53,177
-
13,932
-
3,651
(4,909)
70,760|
|---|---|
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.
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.
- 23 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 30 JUNE 2025**_
## **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 £3,043 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 £34,944 (6m 2024 - £16,800). A further £8,986 (6m 2024 - £4,320) is paid to their company in respect of consultancy for discipline.
## **19 Control**
No one individual has overall control of the company.
- 24 -
## **HUNTINGDONSHIRE FOOTBALL ASSOCIATION LIMITED**
## **DETAILED INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 30 JUNE 2025**_
|**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 and Referee Expenses
Consultancy charges
Printing, Stationery & Advertising
Telephone & Postage
Professional Fees
Miscellaneous Expenditure
Repairs & Maintenance
Vehicle expenses
Subscriptions
Benevolent Fund payments
Insurance
Computer software costs
Ticket Purchases
Discipline Expenditure
Development Expenditure
Competition Expenditure
Bank and credit card charges
Depreciation
**TOTAL EXPENDITURE**
**Excess of Income over Expenditure**|**12 months**
**6 months**
**2025**
**2024**
**£**
**£**
19,514
11,015
47,897
395
-
-
2,250
3,368
25,494
3,975
53,672
25,443
4,286
2,035
18,137
10,100
14,582
14,660
1,375
4,000
207,500
107,672
17,273
5,190
29
77
412,009
187,930
203,124
125,721
7,788
3,937
6,698
5,693
3,812
1,853
21,102
4,828
40,944
19,300
2,529
703
2,398
1,034
6,314
2,460
2,972
1,453
7,164
3,485
4,265
2,211
872
947
850
225
27,373
3,003
612
276
2,250
2,980
9,425
4,920
3,783
3,687
14,115
11,877
4,325
1,045
31,134
15,214
403,849
216,852
8,160
(28,922)|
|---|---|
- 25 -