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2021-06-30-accounts

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

(A company limited by guarantee)

Company No. 04176858 Charity Registered No. 1169077

REPORT OF THE TRUSTEES AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2021

CONTENTS PAGES
Charity Reference and Administrative Details 1
Chair’s report 2
Report of the Trustees 3 to 9
Independent auditor’s report to the members 10 to 13
Statement of Financial Activities 14
Balance sheet 15
Cash flow statement 16
Notes to the financial statements 17 to 24

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 JUNE 2021

Reference and administrative details

Charity Registered Number: 1169077

Company Number: 04176858

Directors and Trustees

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Mr L. S. W. Pharo (resigned 20 August 2021) Mr R. S. Lewis (resigned 05 July 2021) Mr R. R. Wood (resigned 21 January 2021) Mr N. Drew Mr J. Taylor Mr S. Briggs Mr W. Douglas Ms E. Liebenhals Mr V. P. Olisa Ms S. Lockyer (appointed 05 July 2021) Company Secretary: Ms N. Novell Chief Executive Officer: Ms S. Lockyer Registered Office: Meadowbank Football Ground Mill Lane Dorking Surrey RH4 1DX Auditors: TC Group The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN Bankers: Barclays Bank plc Broadgate Leicester LE87 2BB

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

CHAIR’S REPORT FOR THE YEAR ENDED 30 JUNE 2021

It has once again been a challenging year as we continue to navigate the unprecedented environment we find ourselves in. However, the Trustees are pleased to report that we remain in a strong financial position at the end of 2021.

We are grateful to our Head of Finance, Nicola Novell, along with the Finance Director, Nick Drew, CEO, Sally Lockyer, and the Finance Sub-Group. Their vital contributions have ensured that we remain in a strong position and have provided consistent updates to Trustees on all financial matters.

For the second season running, Meadowbank-related income has been impacted as a result of lockdown and our priority remained to be compliant with Government guidelines and FA advice to protect users, visitors, and our team on the ground.

The dedication, professionalism, and passion for grassroots football shown by all staff, whether furloughed or adjusting to working from home has been integral to successfully carry out our business practices in extremely difficult times. Sally and senior leadership team have worked hard during this period, ensuring the wellbeing of the team and implementing a transitional return to the office.

We continued to prioritise operating cost-effectively and efficiently ensuring we remain agile and responsive for our Leagues and Clubs, and indeed all those that participate in football within Surrey. We had a freeze on recruitment during the financial year as we followed our Covid 19 strategy to Respond - Mitigate - Recover.

Much of the second half of the year has been focused on developing our new ten-year strategy to 2030. We have consulted with our wider stakeholders across grassroots football to help us shape our direction of travel. We will be publishing the new strategy in late 2021.

Our second virtual AGM took place this year and we were delighted to welcome such a large number of members to the important meeting to approve new Articles of Association for the county to meet FA Code of Governance compliance.

As stated in my last report, the Trustees will always ensure that we, as an Association, are fully inclusive to everyone in Surrey, regardless of disability, gender, age, or ethnicity are welcome to take part in football. We are working towards achieving the new Intermediate Equality Standard in advance of achieving Advanced status.

As Trustees we continue to strive to be the leading County Football Association in the country, and we believe that this report reflects both our achievements and our ambitions for the future.

Soye Briggs Vice-Chair Surrey FA

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2021

The Trustees (who are also directors of the charity for the purposes of the Companies Act 2006), present their report and the audited financial statements of the charity for the year ended 30 June 2021.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 and Republic of Ireland (FRS 102) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Objectives and Aims

These are for the public benefit generally but with particular reference to the inhabitants of the County and its surrounding areas.

Achievements and Performance

Our Vision is to be recognised as the leading County Football Association/Governing Body and our mission that shapes our annual activities is to lead the development of grassroots football in Surrey ensuring participation and enjoyment of football for all.

Our Strategic priorities are broken down into 5 Goals;

  1. Sustaining and Increasing Participation

  2. Coaching and Player Development

  3. Better Training and Playing Facilities

  4. The Football Workforce

  5. Being Financially Sustainable for Surrey Football

In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission’s guidance on public benefit and our activities undertaken for the year are detailed in the following sections broken down by our strategic priorities.

Goal 1 - Sustaining and Increasing Participation

We have supported our member clubs through the affiliation process, ensuring all clubs meet the required criteria and are covered by appropriate levels of insurance. Charter Standard clubs completed their annual health check throughout the season and resulted in a total of 2,465 Youth teams and 300 Adult teams playing in 188 Charter Standard clubs in Surrey. This is an increase on the previous season of 224 Youth teams (10%) and 35 Adult teams (13%).

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2021

We also circulated monthly e-newsletters to clubs, leagues and referees to keep them up to date with Surrey FA news & updates, our audience consisting of our around 11,000 subscribers. Our social media marketing presence increased with over 14,200 Twitter followers, 2,600 Facebook followers and 2,900 Instagram followers. With the help of our Video Content Partner, Capital Content we have been producing a ‘Surrey FA Monthly Round-up’ to share highlights from each month in a new and engaging way, as well as a regular podcast where we look to speak to influential people in the footballing community. Digital platforms continue to show promise in reaching a wider audience across the county, with that in mind we are continuing to explore options for increased engagement with concepts such as live streaming county cup games, with the support of our partner Veo, as well as continuing to produce and adapt our e- county cup project.

Hyped Marketing one of our commercial partners, again, have helped us with raising the profile of the female game, through events and digital content. Due to the pandemic no county cups were able to take place, however we were able to run a series of youth female tournaments with the support of Hyped Marketing. These tournaments included a fun football festival for aged 5-11 at Meadowbank where Wildcats centres across Surrey were invited to take part in mini games and matches against other teams to help them with their football skills and develop confidence with the ball at their feet. There were 8 teams & around 70 participants involved in the event. Along with this festival we ran tournaments for U12, U13, U14, U15 & U16 girls at Meadowbank with 42 teams taking part across the 5 age groups.

We were able to secure £2,047,255 of funding for Surrey clubs during the season 2020-2021 via the Football Foundation: which included advising and supporting 16 clubs who were awarded a Return to Football grant (£21,712 in total), which was funded by the FA & Sport England (using National Lottery Funding) to help clubs & organisations most in need to restart or delivery new football activity. In addition to this, other grants were awarded towards goalposts, fencing, enhanced pitch maintenance works and portable floodlights. The Football Winter Survival & Summer Survival fund also supported 30 of our clubs at Steps 3 – 6 of the NLS that were severely impacted by Covid19 restrictions, where they were able to receive funding through both packages with £564,058 awarded in total.

We were pleased to be able to support our Charter Standard Clubs with over £10,000 of funding to help clubs with the delivery of football and make the return of the game that little bit easier. We funded several new initiatives such as mental health courses for players & volunteers, CPD events for coaches, new goal posts and first aid kits.

This was the 3rd season of our women’s Flexi-League (7v7) which continues to grow and despite an unsettled season all teams managed to complete their fixtures, with 15 teams participating. We also held an end of season tournament at Meadowbank where we had over 160 women participating from recreational groups and flexi-league teams.

Our U21’s summer league took place at Meadowbank across May & June with 6 teams engaged. This was a great opportunity to trial some transition football to support the gap between youth to adult football.

The successful Surrey FA Walking Football League had a slightly different season due to the pandemic, but they managed to play the first part of their season with 23 teams participating across 4 age groups, 50+, 60+, 65+ & 70+.

In May we started, in partnership with the NHS, walking football sessions at Surrey Sports Park for people affected by cancer along with their family members – these sessions are ongoing and there are 12 people regularly engaged in the sessions.

Goal 2 - Coaching and Player Development

Due to the impact of the Covid-19 pandemic our coach development offer was altered greatly, with a focus on providing free access to online content to support the ongoing training of coaches of all levels. We delivered a total of 35 online workshops, adapting content to be more diverse and open to new groups – this included a series of workshops for those parents who also coach their children and opportunities including the new ‘Coaches’ Breakfast Club’.

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2021

Between October to November and March to June we were also able to support coaches face to face, completing those courses which had started pre-pandemic and focusing on supporting the development of the FA suite of new online content. This included the move to online delivery for safeguarding and first aid courses, as well as the new BT Playmaker and Introduction to Coaching Football which replaced the FA Level 1 in June.

Goal 3 - Better Training and Playing Facilities

A total of 56 clubs/organisations benefitted from our advice and support to gain Football Foundation Grants totalling £963,784. Of these clubs 45 received grants for new goalposts, and Esher FC received funding towards Fencing, Storage Container and Refurbishment of their Existing Changing Pavilion.

The Football Foundation Grass Pitch Maintenance Fund was launched which is a £14m fund that provides eligible clubs and leagues with a tapered six-year grant to help them sustain pitches already at a 'good' level and enhance pitches that are either considered 'poor' or 'basic'. PitchPower is the tool that will allow clubs and organisations to complete pitch inspections and access funds such as the Grass Pitch Maintenance Fund. A total of 67 Pitch Power reports were completed which accounts for 224 pitches across Surrey so far.

We continue to manage our headquarters site at Meadowbank in Dorking, which is used for matches and training by a number of local clubs including Ashtead, Brockham Badgers, Dorking Wanderers, Dorkinians, Mole Valley Girls and St Pauls Panthers. The facility is normally also used to host Surrey FA-led coaching and referee courses, walking football sessions, a lunchtime league for local businesses, our County Cups and the Dorking Wanderers Academy. This year, Meadowbank and our customers suffered from a number of lockdowns which meant a stoppage in play and the cancellation of the Surrey FA County Cups. Meadowbank was on target to achieve budget and recover from the first lockdown until all activities ceased again from January to March. We are hoping for a return to normal usage moving forwards now, where we will continue providing excellent facilities and experiences for our current users and welcoming new users to the ground.

Goal 4 - The Football Workforce

Owing to the Covid-19 pandemic all referee courses were suspended between March 2020 and May 2021 which had a significant impact on the recruitment of new officials, leaving several courses partially completed and an inability to add to the Referee Workforce at all in the year to June 30th, 2021.

Surrey FA reacted quickly to move development opportunities online and supported referees through these channels via a series of webinars, guest speakers and regular meetings of the Development Group.

The 2020/21 season also saw the release of the new FA Referee Course, with Surrey FA successfully delivering four courses using the new format in May & June, seeing the training of 92 new officials in time for the new season.

Disruption from the Covid-19 pandemic, also had a huge effect on the referee promotion scheme. As a result, promotion candidates for Level 5 to Level 4 were held back by the FA but Surrey FA were proud to promote 16 referees from Level 7 to Level 6, 9 referees from Level 6 to Level 5 and 3 referees of which completed the double jump from Level 7 to Level 5.

To continue to support our referee workforce we waived the annual registration fee for the 2021/22 Season.

Goal 5 - Being Financially Sustainable for Surrey Football

Despite the challenges of the year, we have continued to progress in our target of becoming more independently financially sustainable, completing another year in our home at Meadowbank in Dorking. We have also made good progress, despite a challenging economic climate, in developing our commercial proposition.

This year saw us develop our commercial brand propositions further with the formation of our new Partnerships & Funding Advisory Group. In line with the launch of our new strategy, we are working with a group of experts to progress our commercial reach and create further sponsorship opportunities at Surrey FA.

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2021

Our continued partnerships with Capital Content and Veo have allowed us to develop and distribute content digitally in challenging periods. In addition to these, we have also negotiated extended agreements with Specsavers, Hyped Marketing and Champion Timber, MH Goals, KitLocker, Nike and Sportsguard. These look to offer both investment and significant value in kind through services and resources to the organisation .

As noted previously, we continued to support our clubs by regularly signposting them towards relevant Covid-19 support funds and supporting their applications. We also took the decision to continue to waive affiliation fees for all Surrey clubs for the 2021/22 season, while also expanding this to our Leagues as well.

We were disappointed to see the curtailment again of the majority of our County Cup competitions as a result of the Covid-19 crisis. We took the decision to cancel these again at an early stage during the onset of the pandemic. We have again sought to mitigate any frustrations that this caused by offering free entry into our County Cups for Surrey Clubs for the 2021/22 season.

Volunteers

We rely heavily on our volunteer network to support the organisation, which includes all of our Trustees, around 60 County Members and other volunteers working in areas such as participating as independent members on discipline panels. County Members perform a variety of roles which includes contributing in working groups, acting as match day representatives for County Cup matches, event staff/ stewards at County Cup Finals, being panel members for discipline commissions, reporting on matches as part of our Football Watch Scheme and supporting/attending events across the Game as ambassadors of the County.

Safeguarding

We reviewed and updated our safeguarding practices in preparation for our second assessment as part of the FA Safeguarding Operating Standards, designed to ensure a consistent delivery of safeguarding across grassroots football. This included visits to clubs, training for volunteers, updating risk assessment processes and increasing signage, communication at events and activities and better communication elements and channels for our children and young people.

It was clear that the staff of Surrey FA acknowledge that safeguarding is everybody’s responsibility and consider it in all aspects of the business. All staff were enthusiastic about improving safeguarding within the county and were looking for innovative opportunities to do so. With this supportive team, and upgraded processes in place, we believe that the children and young people in Surrey will be able to play and enjoy football in a safer environment. Our CEO, Head of Operations, Designated Safeguarding Officer and the entire team should be congratulated on this achievement and for providing a safer environment for young people and adults at risk to play football.

The Sheldon Report into Non-recent Child Sexual Abuse in Football was released in March 2021. The findings of the Sheldon review are fully supported and accepted by the FA.

FINANCIAL REVIEW

This was our third full year at Meadowbank in Dorking, where we continue to manage the operation of the football facilities on behalf of Mole Valley District Council. This has continued to help us further opportunities to expand the provision of our own services, as well as providing an additional income stream. As a result of the continued Covid-19 crisis we had to close the facility, our office and cancel courses for periods during the year. This adversely impacted our revenue for the year, however with the continued support from The FA and the Governments Furlough and Business Support grants we have been able to mitigate this impact.

Football Development

The Coaching and Referee courses that were able to take place generated total income of £37k (2020: £213k) from attendees and bursaries. The associated direct costs amounted to £31k (2020: £160k). FA Education have centralised the administration and delivery of all Coaching, Safeguarding and First Aid Grassroots

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2021

qualifications, to create a single centralised system. We will continue to offer the highest quality of support to our Clubs and participants during their journey with FA Education.

The FA provide a revenue grant of £26k (2020: £30k) to support the development of the Game with the aim of sustaining and increasing participation in Surrey, ensuring coach and player development, achieving better training and playing facilities and supporting the football workforce.

Football Services

The affiliation of clubs and leagues and discipline income amounted to £190k (2020: £202k). County Cup entry fees and gate money amounted to £nil (2020: £19k) and £1k (2020: £2k) respectively. We offered free entry to all participants to the 2020/21 County Cups, but due to the ongoing impact of the COVID-19 pandemic these were curtailed.

Other

The FA provided salary related grants amounting to £349k (2020: £397k) for the year, which represents 48% (2020: 49%) of the charity’s annual salary cost. Other staff salaries are funded via income from affiliation, discipline and facility income.

Other Football Association grants received included income from the Rule 8E grant of £7.5k (2020: £19k) which is based on a percentage return from Surrey FA clubs entering FA competitions and Wildcat funding for new centres totalling £34k (2020: £nil).

Income generated through facilitation of insurance amounted to £17k (2020: £20k) and sponsorship amounted to £21k (2020: £19k).

Furlough grants received during the year from the Government’s Coronavirus Job Retention Scheme amounted to £151k for Surrey FA and Facility staff (2020: £75k). Business grants received during the year from the Government’s local support grants amounted to £66k (2020: £nil).

Reserves policy

Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs or other unplanned expenditure. The Trustees consider that the minimum level of reserves deemed to be required are £250k, which equates to 3 months estimated operating expenditure. The Free Reserves balance as at 30 June 2021 was £401,506 (2020: £250,585) which is above the Trustees minimum target. The minimum level of reserves deemed to be required is reviewed periodically by the Trustees and adjusted as perceptions of risk and other factors change.

Risk management

The Trustees review the risks to the organisation as part of the business plan process, which is done as a minimum on an annual basis. A Governance and Policy Subgroup of the board reviews our risk management process and recommend improvements quarterly.

PLANS FOR FUTURE PERIODS

The charity is in the process of developing a new ten-year strategy to 2030. This is in line with the new FA National Game Strategy covering the same period. As part of this review the Surrey FA has adopted a new vision of ‘Creating Football Opportunities for all’. The Mission and Values of the charity remain the same.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Surrey County Football Association Limited (“SCFA”) is a company limited by guarantee. Incorporated under the Companies Act on 9 March 2001 (registration number 4176858) and registered under the Charities Act 2011 on 7 September 2016 (registration number 1169077).

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2021

SCFA was formed under a Memorandum of Association (dated 9 March 2001) that established its objects and powers. It is governed under its Articles of Association (amended 5 July 2021 to meet the FA Code of Governance) by a board whose members are directors for the purposes of company law and trustees for the purposes of charity law. The names of the members of the board who served during the year and up to the date of this report are set out on page 1.

Members of the company guarantee to contribute an amount not exceeding £10 to the assets of the company in the event of winding up.

Appointment of Trustees

As set out in the Articles of Association the Trustees shall comprise of the following: the President, the Chair, the Vice Chair, up to 5 elected Trustees, up to 2 Co-opted Trustees and the Finance Director. The President is nominated by the Executive Advisory Group and elected at the AGM. The Chair and Vice Chair are nominated and appointed by County Members. Elected Trustees are appointed by the members of the Charity at the AGM and the Trustees have the power to appoint the Finance Director and can co-opt up to two further Trustees to fill specialist roles. Elected and Co-opted Trustees and the Finance Director are recruited through an open application process. Surrey FA is committed to equality of opportunity and welcomes and encourages applications from all sections of the community.

Organisation

The Board of Trustees, which can have up to 11 members, is responsible for overseeing the affairs of the Surrey FA including determining policy and ensuring that the Board meets its obligations and responsibilities to the organisation as a whole. The Board meets 11 times a year and sub committees have been established covering Finance & Audit and Governance & Policy which will meet quarterly as a minimum. A Chief Executive Officer is appointed by the Trustees to manage the day-to-day operations of the Charity. To facilitate effective operations the Chief Executive Officer has delegated authority, within terms of delegation approved by the Trustees, for matters such as business contracts, finance and staffing.

Related parties and co-operation with other organisations

None of our Trustees receive remuneration or other benefit from their work as a trustee of the charity, other than reimbursement for travel and subsistence expenses. Any connection between a Trustee or organisation, sponsor, club or league must be disclosed to the full board of Trustees in the same way as any other contractual relationship with a related party. The organisation has a conflict-of-interest policy and declarations of conflict are disclosed at the start of each Board meeting.

In the current year any related party transactions are detailed in the notes to the Financial Statements.

Auditors

TC Group are deemed to be re-appointed under section 487(2) of the Companies Act 2006.

Small Company Provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

Approved by order of the board of Trustees on 25th November 2021 and signed on their behalf by:

Mr N. Drew - Trustee

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2021

Trustees’ responsibilities

The Trustees (who are also directors of Surrey County Football Association Limited for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF SURREY COUNTY FOOTBALL ASSOCIATION LIMITED FOR THE YEAR ENDED 30 JUNE 2021

Opinion

We have audited the financial statements of Surrey County Football Association Limited (the ‘charitable company’) for the year ended 30 June 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and the related notes numbered 1 to 19. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Annual Report, other than the financial statements and our auditors report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF SURREY COUNTY FOOTBALL ASSOCIATION LIMITED FOR THE YEAR ENDED 30 JUNE 2021

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees’ responsibilities statement set out on page 9, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF SURREY COUNTY FOOTBALL ASSOCIATION LIMITED FOR THE YEAR ENDED 30 JUNE 2021

Extent to which the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit, in respect to fraud, are: to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses; and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and its management.

Our approach was as follows:

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Where the risk was considered to be higher, we performed audit procedures to address each identified fraud risk. These procedures included: testing manual journals; reviewing the financial statement disclosures and testing to supporting documentation; performing analytical procedures; and enquiring of management, and were designed to provide reasonable assurance that the financial statements were free from fraud or error.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. We are not responsible for preventing noncompliance and cannot be expected to detect non-compliance with all laws and regulations.

INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF SURREY COUNTY FOOTBALL ASSOCIATION LIMITED FOR THE YEAR ENDED 30 JUNE 2021

USE OF OUR REPORT

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Jonathan Aikens ACA DchA (Senior Statutory Auditor)

For and on behalf of TC Group

Statutory Auditor

Office: Steyning

Date: 30 November 2021

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2021

Note
Unrestricted
funds
£
Income from:
Income from charitable activities
2
151,379
Other trading activities
3
553,824
Investments
4
281
Other income
5
14,352
Total
719,836
Expenditure on:
Raising funds
6
322,380
Charitable activities
7
286,030
Total
608,410
Net income/(expenditure)
111,426
& net movement in funds
Reconciliation of Funds:
Total funds brought forward
1,380,318
Total funds carried forward
1,491,744		 Restricted
funds
£
377,545
-
-
-
377,545
-
422,119
422,119
(44,574)
123,602
79,028		 2021
Total funds
£
528,924
553,824
281
14,352
1,097,381
322,380
708,149
1,030,529
66,852
1,503,920
1,570,772		 2020
Total funds
£
764,704
525,200
1,781
9,781
1,301,466
374,624
928,898
1,303,522
(2,056)
1,505,976
1,503,920

All income and expenditure derive from continuing activities.

The statement of financial activities includes all gains and losses recognised during the year.

The notes on pages 17 to 24 form an integral part of these financial statements.

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

BALANCE SHEET AS AT 30 JUNE 2021

Note
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
Total Current Assets
Liabilities
Creditors: Amounts Falling Due Within One Year
16
Net Current Assets
Total Assets Less Current Liabilities
Net Assets
Funds of The Charity:
17
Restricted Funds
Unrestricted Funds
Total Funds		 2021
£
1,090,238
1,090,238
134,860
575,662
710,522
(229,988)
480,534
1,570,772
1,570,772
79,028
1,491,744
1,570,772		 2020
£
1,129,733
1,129,773
121,379
614,815
736,194
(362,047)
374,147
1,503,920
1,503,920
123,602
1,380,318
1,503,920

The financial statements were approved by the Board of Trustees on 25th November 2021 and are signed on their behalf by

Mr S. Briggs Vice Chair

Mr N. Drew Trustee

Company registration number: 04176858

The notes on pages 17 to 24 form an integral part of these financial statements.

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021

Reconciliation of net income/(expenditure) to net cash flow from operating activities

Net income/(expenditure)(as per the statement of financial
activities)
Adjustments for:
Depreciation charges
Interest from investments
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net Cash provided by/(used in) Operating Activities
Cash Flow Statement
Cash flows from operating activities:
Net cash provided by/(used in) operating activities
Cash flows from investing activities:
Interest from investments
Purchase of property, plant and equipment
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in the reporting period
(Decrease)/increase in cash at bank
Cash and cash equivalents at the beginning of the period
Cash and cash equivalents at the end of the reporting period		 2021
£
66,852
48,504
(281)
(13,481)
(132,059)
(30,465)
2021
£
(30,465)
281
(8,969)
(8,688)
(39,153)
614,815
575,662		 2020
£
(2,056)
48,548
(1,781)
15,660
37,727
98,098
2020
£
98,098
1,781
(13,577)
(11,796)
86,302
528,513
614,815

The notes on pages 17 to 24 form an integral part of these financial statements.

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

1 Accounting Policies

Charity Information

Surrey County Football Association Limited is a charitable company registered in England and Wales. The registered office is Meadowbank Football Ground, Mill Lane, Dorking, Surrey, RH4 1DX. In the event of the charitable company being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.

Basis of Accounting

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 Standards applicable in the UK and Republic of Ireland (FRS 102)(effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Surrey County Football Association Limited 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(s). The financial statements are prepared on a going concern basis, are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Fund accounting

General funds are unrestricted funds, which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund where possible. The aim and use of each restricted fund is set out in the notes to the financial statements.

Incoming resources

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income includes all amounts receivable in the period, including members’ affiliation fees and disciplinary income, coaching course income and grant income received from the Football Association.

Where income is received for coaching courses prior to the course being run, the income is deferred and recognised as and when the courses are run. Where courses straddle the year end, the income is not recognised until the course is complete.

Membership affiliation fees which are received in advance are accounted for as deferred income and are recognised in the year which they relate to.

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

1 Accounting Policies (continued)

Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs

Support costs are allocated by charitable activity in proportion to the actual costs for each area.

Tangible fixed assets

It is the policy of the charitable company to capitalise purchases of fixtures and equipment where the individual item has a cost in excess of £500.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life as follows:

Long leasehold property - straight line over 50 years Fixtures & Fittings - 12.5% - 20% on cost Computer Equipment - 33% on cost

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Corporation taxation

The charitable company is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Grants from the football association

The charitable company receives grants from the Football Association:

The grants are recognised when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. Any deferred grants are included within other creditors.

Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks.

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

1 Accounting Policies (continued)

Financial instruments

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charitable company’s balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised. The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements.

2 Income from charitable activities
Football development
Referees’ registration fees
Development income
Coaching income
Football services
County cup competitions
Other
Salary and revenue grants		 2021
£
15,770
126,346
36,535
1,028
349,245
528,924		 2020
£
31,750
102,448
212,775
21,123
396,608
764,704

Income from charitable activities was £528,924 (2020 - £764,704) of which £377,545 (2020 - £493,794) was attributable to restricted and £151,379 (2020 - £270,910) was attributable to unrestricted funds.

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

3 Income from other trading activities
Football services
Members’ Affiliation fees
Disciplinary costs and fees
Other
Football association grants
County sponsorship
Miscellaneous and insurances
Room and pitch hire		 2021
£
58,998
130,796
41,750
21,174
156,308
144,798
553,824		 2020
£
64,333
137,883
24,758
19,000
135,401
143,825
525,200

Income from other trading activities was £553,824 (2020 - £525,200) of which £nil (2020 - £nil) was attributable to restricted and £553,824 (2020 - £525,200) was attributable to unrestricted funds.

4
Investment income
Deposit account interest
5
Other income
Miscellaneous income
6
Raising funds
Costs of sales
Support costs		 2021
£
281
2021
£
14,352
2021
£
1,925
320,455
**322,380 **		 2020
£
1,781
2020
£
9,781
2020
£
2,147
372,477
374,624

Expenditure on raising funds was £322,380 (2020 - £374,624) of which £nil (2020 - £nil) was attributable to restricted and £322,380 (2020 - £374,624) was attributable to unrestricted funds.

7
Analysis of expenditure on charitable
activities
Football services
Football development		 Direct costs
Support costs
£
£
1,346
208,743
107,802
390,258
109,148
599,001		 2021
Total
£
210,089
498,060
708,149		 2020
Total
£
245,531
683,367
928,898

Expenditure on charitable activities was £708,149 (2020 - £928,898) of which £422,119 (2020 - £484,163) was attributable to restricted and £286,030 (2020 - £444,735) was attributable to unrestricted funds.

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

8
Allocation of support
costs
Wages
Other staff costs
Rent & rates
Insurance
Utilities
Printing, stationery and
postage
Office expenses
County expenses
Repairs and maintenance
Depreciation of tangible
fixed assets
Governance
Bank charges		 Raising
funds
Football
development
£
£
245,786
310,847
2,033
1,007
7,290
9,220
1,771
2,239
3,279
4,147
963
1,218
7,096
8,975
9,349
11,824
12,114
15,321
15,667
19,815
13,805
3,999
1,302
1,646
320,455
**390,258 **		 Football
services
£
166,267
539
4,932
1,198
2,218
651
4,800
6,325
5,772
13,022
2,139
880
208,743		 2021
Total
£
722,900
3,579
21,442
5,208
9,644
2,832
20,871
27,498
33,207
48,504
19,943
3,828
919,456		 2020
Total
£
811,302
13,582
28,889
2,118
12,925
4,602
23,727
33,916
36,718
48,548
32,450
8,456
1,057,233

The support costs are allocated by charitable activity in proportion to the actual cost for each area.

9
Analysis of governance costs
Trustees’ expenses
Auditor’s remuneration
Legal fees
Total
10
Net income/(expenditure) for the year
This is stated after charging:
Depreciation – Owned Assets
Auditor’s Remuneration:
-
Statutory audit
-
Additional costs in relation to 2019 audit
-
Non audit services		 2021
£
243
9,300
10,400
19,943
2021
£
48,504
9,300
-
**- **		 2020
£
1,739
18,761
11,950
32,450
2020
£
48,548
9,000
5,800
3,961

11 Trustees’ remuneration and benefits

The charity trustees were reimbursed travel and subsistence expenses totalling £243 (2020 - £1,739) during the year for attending trustees’ meetings. One trustee was paid £1,000 for administrative services provided in a self-employed capacity during the year to 30 June 2020 (2021: £nil).

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

12
Analysis of staff costs and emoluments
Wages and salaries
Social security costs
Statutory redundancy payments
Other pension costs
Staff numbers:
Average Monthly Number of Contracted Staff		 2021
£
630,532
63,027
9,685
19,656
722,900
24		 2020
£
735,578
55,955
2,100
17,669
811,302
26

There was one employee with emoluments above £60,000 (2020: none). The total emoluments for this employee were between £80,001 - £90,000. Pension contributions in respect of this employee were £3,971.

During the year the total employee benefits of key management personnel (including Employers’ National Insurance Contributions) were £337,010 (2020 - £261,947).

13 Related party transactions

The charitable company reimbursed costs to a company that a trustee (E. Liebenhals) is a director of totalling £nil for the hire of meeting rooms for hosting various events (2020 - £8,166). There were no other related party transactions other than expenses reimbursed as detailed in note 11.

14 Tangible assets

Cost:
At 1 July 2020
Additions
Disposals
At 30 June 2021
Depreciation:
At 1 July 2020
Charge for the year
Eliminated on disposal
At 30 June 2021
NET BOOK VALUE:
At 30 June 2021
At 30 June 2020		 Long
leasehold
property
£
1,126,958
-
-
1,126,958
50,115
22,540
-
72,655
1,054,303
1,076,843		 Fixtures
and fittings
£
50,091
-
-
50,091
22,907
9,106
-
32,013
18,078
27,184		 Computer
equipment
£
101,380
8,969
(13,337)
97,012
75,634
16,858
(13,337)
79,155
17,857
25,746		 Total
£
1,278,429
8,969
(13,337)
1,274,061
148,656
48,504
(13,337)
183,823
1,090,238
1,129,773

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

15
Debtors
Accounts receivable
Other debtors
Prepayments and accrued income
16
Creditors: amounts falling due within one year
Accounts payable
Accruals and deferred income
Taxation and social security costs
Other creditors
17
Analysis of charitable funds
Analysis of movement in unrestricted funds
Balance 1
July 2020
Income
£
£
General fund
1,380,318
719,836
Analysis of movement in unrestricted funds – previous year
Balance 1
July 2019
Income
£
£
General fund
1,392,005
807,672
Analysis of movement in restricted funds
Balance 1
July 2020
Income
£
£
FA grant
123,602
377,545
Analysis of movement in restricted funds – previous year
Balance 1
July 2019
Income
£
£
FA grant
113,971
493,794		 Expenditure
£
(608,410)
Expenditure
£
(819,359)
Expenditure
£
(422,119)
Expenditure
£
(484,163)		 2021
£
11,643
6,221
116,996
134,860
2021
£
40,440
137,668
15,242
36,638
229,988
Transfer
£
-
Transfer
£
-
Transfer
£
-
Transfer
£
-		 2020
£
8,938
29,198
83,243
121,379
2020
£
36,264
269,468
17,508
38,807
362,047
Balance 30
June 2021
£
1,491,744
Balance 30
June 2020
£
1,380,318
Balance 30
June 2021
£
79,028
Balance 30
June 2020
£
123,602

This represents grants made to the charitable company by the Football Association which are to be specifically used as directed by the donor.

SURREY COUNTY FOOTBALL ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021

18 Analysis of net assets between funds

Fixed Assets
Cash and cash equivalents
Current Assets
Current Liabilities
At 30 June 2021
Analysis of net assets between funds – previous year
Fixed Assets
Cash and cash equivalents
Current Assets
Current Liabilities
At 30 June 2020		 Unrestricted
funds
£
1,090,238
496,634
134,860
(229,988)
1,491,744
Unrestricted
funds
£
1,129,773
491,213
121,379
(362,047)
1,380,318		 Restricted
funds
£
-
79,028
-
-
79,028
Restricted
funds
£
-
123,602
-
-
123,602		 Total
£
1,090,238
575,662
134,860
(229,988)
1,570,772
Total
£
1,129,773
614,815
121,379
(362,047)
1,503,920

19 Operating lease commitments

Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases.

The lease agreement regarding the leasehold property lasts for 150 years commencing 9th May 2018 with annual rent of £20,000. Amounts committed due within 1 year total £20,000 (2020 - £15,417), due within 2-5 years total £80,000 (2020 - £80,000) and due after more than 5 years total £2,840,000 (2020 - £2,860,000).

Lessor

The charity has a 25 year sublease in place for part of the leasehold property which commenced on 25th June 2018 with annual rent of £15,000. There is also a licence fee commencing on 25th June 2018 for £49,905 per annum. Amounts committed due within 1 year total £64,905 (2020 - £59,905), due within 2-5 years total £259,620 (2020 - £259,620) and due after more than 5 years total £1,103,385 (2020 - £1,168,290).