## **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 2024** **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **FINANCIAL STATEMENTS** ## **YEAR ENDED 30 JUNE 2024** |**CONTENTS**|**PAGES**| |---|---| |Charity Reference and Administrative Details|**1**| |Chair’s report|**2**| |Report of the Trustees|**3**| |Independent auditor’s report to the members|**12**| |Statement of Financial Activities|**16**| |Balance sheet|**17**| |Cash flow statement|**18**| |Notes to the financial statements|**19**| **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 JUNE 2024** ## **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: Ms L Ashworth-Cape (appointed March 2024) Mr S. Briggs Ms E. Clarke (resigned September 2024) Mr W. Douglas Mr N. Drew (resigned March 2024) Ms K. Field (appointed March 2024) Ms E. Liebenhals Ms S. Lockyer (resigned November 24) Mr V. P. Olisa (resigned July 2023) Ms D. Orman (appointed March 2024) Mr G. Porter (appointed February 2024) Ms Y Rees Mr A Warner (resigned October 2023) **Company Secretary:** Ms N. Novell **Chief Executive Officer:** Ms S. Lockyer (resigned November 2024) Mr A. Dickinson (acting CEO from November 2024) **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 - 1 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2024** 2023/24 has been another year of progress and achievement at Surrey FA. Participation across all forms of the game continues to increase. Female players reached 8,451, an increase of 18% on 2022/23, while male players reached 57,645, an increase of 3%. We affiliated 834 disability players, an increase of 60% on the 2022/23, Our total number of affiliated member clubs for the 2023/24 season was 679, consisting of over 4,300 teams. 2023/24 season saw growth in our Walking Football teams with 20 of the 29 Surrey-based teams taking part in the Surrey FA Walking Football League are now affiliated under their own identity. By supporting the FA’s rollout of the Play Phase campaign to a high level, we were able to increase the number of sessions and clubs that are adhering to the Play Phase framework of offering high quality, fun sessions to 5–7-year-olds. This has seen a growth in the number of “Development” teams in the county I am proud to report that this season saw two of our initiatives receive national recognition and become a double award-winning County FA at the County FA Recognition Awards 2023, Our Unite Through Football: Refugees project received the Equality, Diversity and Inclusion Award and our Youth Forum received the Youth Engagement Award presented at Wembley. Furthermore, our Youth Forum gained exemplar status when it was Invited to speak on a panel at The FAs National Governance Conference for County FA’s, aimed at supporting Chairs, CEO’s and Board Members across the County FA network, sharing insight and best practice in the Youth Leadership space. We achieved the FA’s Code of Governance for County FAs (v2.1) and the Intermediate Equality standard whilst also receiving 100% compliance rating with the national Safeguarding Operating Standards at our most recent external assessment. We have been progressing on the implementation of our 10-year Strategy and engaged in a strategy 3- year review and consultation in readiness for alignment with the FA Grassroots Football Strategy which is due to be launched in October 2024. We continued to develop our commercial partnerships likes of Stay Belvedere Hotels Ltd, Thorpe Park and Specsavers who continue to support our projects and County Cup competitions. We remain concerned about the impact of the ongoing uncertainty about the sale of Meadowbank but we remain focussed on ensuring the continued delivery of football to the local community users. On a positive note, the facility had another record season in terms of usage since the facility opened in 2018 with over 70K users. Meadowbank continues to provide excellent facilities and experiences for our current and new users including Brockham Badgers, Dorking Wanderers, Dorkinians, Mole Valley Girls and St Pauls Panthers. The facility was used to host Surrey FA led CPD events, walking football sessions, Surrey FA County Cups, Surrey Schools FA Cup Finals Dorking Wanderers Academy and the Unite through Football league. Meadowbank continues to help enhance the physical and mental wellbeing of local participants across all communities in line with our charitable objectives. During the 2023/24 season, a total of 55 clubs & organisations benefited from our advice and support to gain Football Foundation grants totalling £1.3m. We remain committed to doing all we can to try and influence the flowing of money across the game down to grassroots, supported by the Football Foundation scheme, in particular. As the county governing body, we are also committed to being alert to stewardship and other situations that might undermine the sustainability of clubs, recognising their role in communities as well as their heritage and of course the place they play in the lives of supporters. Thank you to our CEO Sally Lockyer and her team for their hard work and our trustees and fantastic county members and all the volunteers and employees across clubs throughout Surrey for making this game so great, in good times and adversity. It should be an interesting and exciting year ahead. Soye Briggs Chair Surrey FA - 2 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2024** 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 2024. 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 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and Aims** These are for the public benefit generally but with reference to the inhabitants of the County and its surrounding areas. - to promote, develop and support community participation in healthy recreation by providing or assisting in the provision of facilities for the playing of the Game and such other sports or physical activities which improve fitness and health. - to advance amateur sport by promoting the amateur playing of the Game and such other sports or games which promote health by involving physical or mental skill or exertion and which are undertaken on an amateur basis. - to advance education (involving academic and physical education) by such means as the Trustees think fit including helping and educating children and young people by providing facilities for the playing of the Game and other sports as to develop their physical, mental, and social capacities that they may grow to full maturity as individuals and members of the community; and - to support people with disabilities, learning difficulties or ill-health by the provision of facilities for the playing of the Game and other sport, recreation, or leisure time occupation in the interests of social welfare and with the object of improving the conditions of life of such people. ## **Achievements and Performance** Surrey FA has developed a new ten-year strategy to 2030. Our Vision is to make football in Surrey inclusive, safe, sustainable, and fun. Our Mission is to provide exceptional service and support to the people and places that make football happen in Surrey. We underpin our strategy with four values - Collaborative, Ambitious, Respectful and Excellence. Our 5 Strategic Goals: 1. More Participants 2. Great Places to Play 3. Exceptional People 4. Excellent Organisation 5. Long-term Sustainability 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. - 3 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2024** ## **Goal 1 - More Participants** During the 2023/24 season, we reached a total number of 66,930 affiliated players, exceeding our total players target by 14,325. Female players reached 8,451, an increase of 18% on 2022/23, while male players reached 57,645, an increase of 3%. We affiliated 834 disability players, an increase of 60% on the 2022/23, we exceeded our target for the first time since the rebuild of disability football, which was most impacted during the Covid-19 pandemic. ## Female As we come to the end of the 4-year cycle, our final figures for female participation ended at over 8,100 which was 3,300 more than our FA target. Our Flexi-League (7v7) grew to 35 teams in the women's section, with the extension of a girl's section. This saw monthly fixtures for around 50 girls who otherwise wouldn't be playing. As part of our league, we also ran 4 festivals throughout the season which were hugely successful. Most notably in 2024, we launched our HerHealth educational programme which began in March, linking with International Women's Day. We hosted an all-day conference focusing on various health issues impacting women across the game. This ranged from discussions on periods, menopause, pelvic health, nutrition, mental health and ACL prevention. After this launch event, we subsequently ran a very successful online webinar series throughout the remainder of the season, to continue addressing health issues for women across the game. HerHealth was nationally recognised by the FA as a leading project in this area and we are one of the only County FA's to deliver a project on this scale focused on Women's Health. ## Male 2023/24 season saw us working closer with our Walking Football teams and clubs, to affiliate themselves as standalone clubs or by merging with current grassroots clubs to be part of a wider community and infrastructure. The benefits to this have been that we have seen an increase in player registrations, a better representation of the ages and number of players taking part in Walking Football and better ownership and structure to the clubs/teams. 20 of the 29 Surreybased teams taking part in the Surrey FA Walking Football League are now affiliated under their own identity. At the other end of the scale in terms of age, by supporting the FA’s rollout of the Play Phase campaign to a high level, we were able to increase the number of sessions and clubs that are adhering to the Play Phase framework of offering high quality, fun sessions to 5–7-year-olds. This has seen a growth in the number of “Development” teams in the county, although there is still work to do in this space. We were one of only 16 counties to host a CPD led by Pete Sturgess (FA Technical Lead 5-11) that equipped coaches and “Captains of Play” with the skills and knowledge of the Play Phase philosophy and message. ## Equality, Diversity and Inclusion The Unite Through Football: Refugees project was relaunched in November with the support of new sponsorship partner Stay Belvedere Hotels Ltd. The launch event welcomed over 30 guests and was covered by BBC news. We saw 7 league fixtures and 3 women’s session throughout the season, with involvement from Chelsea FC Foundation and FA Coach Mentors. We also continued to work closely with several stakeholders and built interest in the programme, notably from the likes of Millwall FC and Charlton Athletic. The project was recognised nationally at the County FA Recognition Awards 2023, being presented the Equality, Diversity & Inclusion Award at Wembley. - 4 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2024** ## **Goal 2 – Great Places to Play** ## Vibrant Clubs and Leagues Our total number of affiliated member clubs for the 2023/24 season was 679, consisting of over 4,300 teams, with Surrey FA supporting them through the affiliation process, ensuring all clubs meet the required criteria and are covered by appropriate levels of insurance. We finished the season with 271 Accredited clubs. After retaining 100% of those that were eligible to complete the first England Accreditation renewal, whilst also adding 35 newly Accredited clubs. Within these clubs, we had 3,506 teams. We ended the season with 8 Accredited leagues after adding the Women’s Flexi-League to the selection of Accredited leagues and are working towards supporting those other interested leagues in meeting the criteria. ## High Quality Facilities During the 2023/24 season, a total of 55 clubs & organisations benefited from our advice and support to gain Football Foundation grants totalling £1.3m. Two of the largest grants awarded were through the Premier League Stadia Fund to improve grass stadia pitches and ancillary facilities at Step clubs, most notably was a new hybrid pitch at Sutton United, to support Crystal Palace Women FC and ground requirements to play in the WSL. There was a large amount of investment into grass pitches through the Grass Pitch Maintenance Fund, where a total of £182,800 was awarded to 8 sites which will help the standard of these pitches improve from ‘poor’ to ‘good’. This funding is linked with Pitch Power, the tool that allows clubs & organisations to complete pitch inspections and subsequently access the funding. The balance of grants was awarded through the Small Grants scheme to support goalposts, fencing and portable floodlights. ## Network of Hub Sites Meadowbank Football Ground had another record season in terms of usage since the facility opened in 2018 with over 70K users. Achieving FIFA quality Pro for the sixth year in a row, Meadowbank continues to provide excellent facilities and experiences for our current and new users. Local clubs including Brockham Badgers, Dorking Wanderers, Dorkinians, Mole Valley Girls and St Pauls Panthers. The facility was used to host Surrey FA led CPD events, walking football sessions, Surrey FA County Cups, Surrey Schools FA Cup Finals Dorking Wanderers Academy and the Unite through Football league. Meadowbank continues to help enhance the physical and mental wellbeing of local participants across all communities and the Unite Through Football project continued to grow and diversify with the introduction of monthly female introduction to football sessions. ## **Goal 3 – Exceptional People** ## Coaches During 2023/24 Season: - a. 759 new coaches qualified through Introduction to Coaching Football. - b. 5,332 participants took part in other training courses (including FA Welfare Officer, Safeguarding Children, IFAiF, EFAiF, I2CF, UEFA C, UEFA B, National Goalkeeping & National Futsal). - c. 60 CPD sessions were made available to coaches to engage with, across various formats of the game and in support of different coach communities. Of which, 7 were organised and delivered by the Surrey Football Coaches Association, 16 by The FA and 37 by Surrey FA. - d. 1,975 coach interactions through local events in Surrey and online events. In summary, we have offered Continued Professional Development (CPD) through a blended approach, promoting workshops in collaboration with England Football Learning and Surrey Football Coaches Association (SFCA). Coaches had access to engage in both online and in person workshops, across various topics and themes. For a second consecutive season, we delivered a bespoke 3-part series of workshops, aimed to support coaches qualified at UEFA B Licence and above. We also saw the creation of a male coach mentoring programme, to support the need and demand from male coaches proactively seeking 1-2-1 support. We now have two established local mentoring offers, aimed to support both female and male intentional coaches across the county. - 5 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2024** ## Surrey FA Youth Forum Building on the success of the previous season, the Surrey FA Youth Forum came together again at the start of the 2023/24 season. Meet the team Emma Clarke - Chairperson (serving on the Surrey FA Board of Trustees) Megan Casse – Vice Chair Sarah Adams - Marketing & Communications Champion Nayan Limbu - Sustainability Champion Anand Karia – Workforce Champion Mollie Keane – Womens & Girls Champion Josha Kelly – Events Champion Tammie Adekanmbi – EDI Champion Highlights Include: - 9 Youth Forum meetings held across the season, including a collaborative session spent with Surrey FA Board members. We were the first County FA nationally to do something of its kind. Also led two South East County FA Youth Council Regional Calls and a joint in-person meeting at Wembley Stadium with London and Middlesex County FA Youth Councils. - Recognised nationally at the County FA Recognition Awards 2023, after being shortlisted and presented with the Youth Engagement Award, which provides a voice for all children and young people to influence change, through various projects and events. - Invited to speak on a panel at The FAs National Governance Conference for County FA’s, aimed at supporting Chairs, CEO’s and Board Members across the County FA network, sharing insight and best practice in the Youth Leadership space. - Shortlised in the Youth Engagement Category at the County FA Recognition Awards 2024, for the Young Carers outreach project. The initiative, created and delivered by the Youth Forum, supported Young Carers in Surrey, aged 5 to 15 years old, the opportunity to make new friends, learn new skills and play football in safe and welcoming environment. - Announced as the winners of the Youth Leadership Team of the Year at The FA Leadership Academy Graduation in June. - Held a Leading the Game event for young people to help them learn and develop their knowledge and skills surrounding the different non-playing roles in football. - Delivered Young Carers football sessions and workshops at our inaugural HerHealth Summit. ## Referees We have built on the past success of the past 2 seasons and 2023/24 season has been a successful one for the Refereeing team. We are thrilled to have delivered 24 FA Referee courses across the County with over 550 trainee referees attending. We were delighted to retain 800 referees from the 2023/24 season. We have continued to enhance our communications from Surrey FA to our referees with bi-monthly newsletters, weekly social media posts and regular website updates. To further support our referees, partnerships were signed with YesRef, Refsix and RefStop. More CPD sessions were run with high-profile guest presenters to also signify our intent to support and develop our match officials. - 6 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2024** We continue to support referees through the Fulham FC Academy with regular coaching. We have seen several referees complete the FA Referee Course and then transition into the Academy and then into the grassroots game. We recognised that there were plenty of games being refereed by Club Volunteers so in collaboration with the Football Services and Safeguarding teams we produced a video and a form. The video provides the basics in how to referee and the form is a mechanism for us to be informed of any discipline/misconduct that occurs. This project has also been shortlisted for a County FA Recognition Award 2024. The Surrey FA Referee Long Service Awards and County Cup Final night was another success, and we were delighted to welcome PGMOL and SG1 officials Tim Robinson and Harry Leonard. We had 100 people in attendance to recognise those who have shown outstanding service and those who performed well that season to be appointed a County Cup Final. We ended the season with 827 registered referees across all levels and were pleased to see 23 Surrey referees progress to a higher level on the Progression Pathway. ## Volunteers We rely heavily on our volunteer network to support the organisation, which includes all our Trustees, around 60 County Members, and more than 18,000 volunteers across our clubs and leagues. County Members perform a variety of roles which includes contributing to strategic Working Groups, that report into Board, acting as match day representatives of County Cup matches, event staff at County Cup Finals, being panel members for discipline commissions and supporting events across the game as ambassadors of the County. ## **Goal 4 – Excellent Organisation** ## Exemplary Governance In May 2022, Surrey FA achieved The FA Code of Governance Compliance and have now submitted their application for renewal of The FA’s Code of Governance for County FAs (v2.1) ## Embed safer and more inclusive environments Surrey FA continues to be compliant of The Safeguarding 365 standards, designed to ensure a consistent delivery of safeguarding across grassroots football. In addition, Surrey FA provided CPD events for volunteers across the county, with one focusing on online grooming, online safety and online exploitation through the Breck Foundation and the other on drugs and drug addiction. Surrey FA supported FA-led national safeguarding campaigns including the annual Play Safe Weekend, a highlight of the safeguarding calendar. ## **Goal 5 – Long-term Sustainability** ## Maximising investment in grassroots football We continue to progress towards our target of becoming more independently financially sustainable and diversifying our revenue streams across brand partnerships, grant funding and charitable donations. ## Brand Partnerships We continued to develop our commercial partnership strategy which is built on analysis of the wider sport sponsorship market. We successfully facilitated the new sponsorship partnership with Stay Belvedere Hotels Ltd, to support the relaunch of The Unite Through Football: Refugees project in November. We completed the 1[st] year of our partnership with Thorpe Park Resort as our Official Leisure Partner, this included the naming rights to 12 Surrey Youth County Cup competitions and saw Thorpe Park host our annual Grassroots Awards event. - 7 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2024** We completed the 3[rd] year of our partnership with Specsavers who continued to sponsor our Senior Cup competition and our successful mascot competition. The partnership continues to deliver the community outreach Specsavers wanted to deliver. ## Grant Funding This year we secured £90k (2023: £96k) of additional grant funding directly and/or with delivery partners to support community football activities. ## Enhanced Profile We continued to grow our stakeholder engagement and reach, across all our digital channels. Our website attracted 128,000 users for the year. The introduction of GA4 upgrade has made it easier to gather information on our users but we can’t compare year on year. We grew engagement across all our social media platforms including Twitter (+3% followers), Facebook (+29% followers), Instagram (+20% followers), LinkedIn (+34% followers) and YouTube (+27% subscribers). We also launched a new social media channel, TikTok, where we are now the highest followed County Football Association in the Country. In the final 3 months of the 23/24 season our TikTok audience had grown by 67% Our monthly newsletter subscription also continues to perform strongly with an increased open rate (+12%) and click rate (+3%) from the 22/23 season. Our most engaged email audience is our referee’s. Early work has started looking at developing an email database of non-playing participants but who are connected or interested in football across Surrey. ## **FINANCIAL REVIEW** We continue to maintain a strong financial position, supplementing a balanced budget for regular operating activities with increasing contributions from managing the football facility at Meadowbank Football Ground. This has continued to help us develop further opportunities to expand the provision of our own services, as well as providing an additional income stream. ## Football Development Referee Registration fees generated a total income of £17.5k (2023: £15k) from Surrey Referees registering with the County. Surrey FA was awarded a total of £57.1k (2023: £96.4k) of grants from the FA. This included: - £33.9k of Football Delivery Funding (2023: £34.3k) to support specific projects to continue the development of the Game, to sustain and increase participation in Surrey, ensuring coach and player development, achieving better training, and playing facilities and supporting the football workforce. - £9.6k of Wildcat (2023: £27.5k) and £0.6k of Squad Girls (2023: £18.2k) funding towards new centres providing football for girls aged 5-11 and 12-14, respectively. - £7k ambassadors funding (2023: £7.2k) for Equal Games and Disability ambassadors. - £6k (2023: £9.2k) other small grants. The Coaching and Referee courses generated a total income of £111k (2023: £118k) from attendees, bursaries, and contributions from FA Education. The associated direct costs amounted to £27k (2023: £35k). We continue to support and host various FA courses at Meadowbank during the year with further courses booked for 2024/25. We continue to offer the highest quality of support to our Clubs and participants during their journey with FA Education. - 8 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2024** ## Football Services The affiliation income of Clubs and Leagues amounted to £89k (2023: £81k), this was the first year for Club affiliations to be processed and completed through the Club Portal, League affiliation remain in WGS. Discipline income amounted to £234k (2023: £221k), the significant income from discipline cases reflects the continued increase in discipline cases and the continued increase in participation. County Cup entry fees and gate money amounted to £26k (2023: £24k) and £35k (2023: £21k) respectively. With all the finals being successfully hosted at Meadowbank, supported by our County Members, the Youth Forum, Trustees and staff. ## Other The FA provided core grant funding amounting to £380k (2023: £380k) for the year, which represents 26% (2023: 28%) of the charity’s total income. Other FA grants received included income from the Rule 8E grant of £24k (2023: £25k), a one-off support grant to help with increased inflation totalling £15k (2023: £19k) and Grass Pitch Facility funding £18k (2023: £18k) to support a Facility role. Income generated through facilitation of insurance amounted to £24k (2023: £20k) and sponsorship amounted to £144k (2023: £43k). ## **Reserve’s 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 of 30 June 2024 was £464,348 (2023: £507,531) 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 and typically at every Trustee Meeting. A Governance Sub-Group of the board reviews our risk management process and recommends improvements bi-monthly. ## **PLANS FOR FUTURE PERIODS** The charity has developed a new ten-year strategy to 2030. This is in line with the new FA National Game Strategy covering the same period. We have created our strategy in consultation with all our key stakeholder groups and partners across the game and was approved by the FA National Game Board. ## **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). - 9 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2024** 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 30 January 2023) 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: Chair, Senior Independent Director, Vice Chair, Finance Director, CEO (ex-officio), Chair of the Youth Forum (ex-officio), and Independent Directors all via an open application process. The President is nominated by the Board as a non-voting Board observer. 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 12 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. The Board meets a minimum of 6 times a year and Sub-Groups have been established covering Finance; Governance; Inclusion; Nominations; as well as a Youth Forum, which will meet quarterly as a minimum. Surrey FA also operates a series of Working Groups, covering specialist areas of the association’s business and stakeholder groups, that also report into the board. Members of Working Groups are recruited on an open application process. 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 9th December 2024 and signed on their behalf by: **Mr G. Porter - Trustee** - 10 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES FOR THE YEAR ENDED 30 JUNE 2024** ## **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: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP 2015 (FRS 102); - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. 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: - there is no relevant audit information of which the charitable company’s auditor is unaware; and - the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. 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. - 11 - ## **INDEPENDENT AUDITOR’S REPORT** ## **TO THE MEMBERS OF SURREY COUNTY FOOTBALL ASSOCIATION LIMITED FOR THE YEAR ENDED 30 JUNE 2024** ## **Opinion** We have audited the financial statements of Surrey County Football Association Limited (the ‘charitable company’) for the year ended 30 June 2024 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: - give a true and fair view of the state of the charitable company’s affairs as at 30 June 2024 and of its incoming resources and application of resources for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006. ## **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. - 12 - **INDEPENDENT AUDITOR’S REPORT** ## **TO THE MEMBERS OF SURREY COUNTY FOOTBALL ASSOCIATION LIMITED FOR THE YEAR ENDED 30 JUNE 2024** ## **Opinions on other matters prescribed by the Companies Act 2006** In our opinion, based on the work undertaken in the course of the audit: - the information given in the Trustees’ Annual Report, which includes the Directors’ Report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and - the Directors’ Report included within the Trustees’ Annual Report has been prepared in accordance with applicable legal requirements. ## **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: - adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees’ remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemption in preparing the Trustees’ Annual Report and from the requirement to prepare a strategic report. ## **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. - 13 - **INDEPENDENT AUDITOR’S REPORT** ## **TO THE MEMBERS OF SURREY COUNTY FOOTBALL ASSOCIATION LIMITED FOR THE YEAR ENDED 30 JUNE 2024** ## **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: - We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general sector experience, and through discussion with the trustees and other management (as required by auditing standards), and discussed with the trustees and other management the policies and procedures regarding compliance with laws and regulations (see below); - We identified the following areas as those most likely to have such an effect: health and safety; General Data Protection Regulation (GDPR); fraud; bribery and corruption; and employment law. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the trustees and other management and inspection of regulatory and legal correspondence, if any. The identified actual or suspected non-compliance was not sufficiently significant to our audit to result in our response being identified as a key audit matter. - We considered the legal and regulatory frameworks directly applicable to the financial statements reporting framework (FRS 102, the Companies Act 2006 and the Charities Act 2011) and the relevant tax compliance regulations in the UK; - We considered the nature of the charity’s operations, the control environment and financial performance. - We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit; - We considered the procedures and controls that the charity has established to address risks identified, or that otherwise prevent, deter and detect fraud; and how senior management monitors those programmes and controls. 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. - 14 - ## **INDEPENDENT AUDITOR’S REPORT** ## **TO THE MEMBERS OF SURREY COUNTY FOOTBALL ASSOCIATION LIMITED FOR THE YEAR ENDED 30 JUNE 2024** ## **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. Mark Cummins FCCA (Senior Statutory Auditor) For and on behalf of TC Group Statutory Auditor Office: Steyning, West Sussex Date: ………………………………….. - 15 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2024** |**Note**
**Income from:**
Income from charitable activities
**2**
Other trading activities
**3**
Investments
**4**
Other income
**5**
**Total**
**Expenditure on:**
Raising funds
**6**
Charitable activities
**7**
**Total**
**Net income/(expenditure)**
**& net movement in funds**
**Reconciliation of Funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
**188,800**
**811,342**
**14,295**
**3,500**
**1,017,937**
**505,220**
**501,336**
**1,006,556**
**11,381**
**1,460,299**
**1,471,680**|**Restricted**
**funds**
**£**
**469,974**
**-**
**-**
**-**
**469,974**
**-**
**469,173**
**469,173**
**801**
**81,567**
**82,368**|**2024**
**Total funds**
**£**
**658,774**
**811,342**
**14,295**
**3,500**
**1,487,911**
**505,220**
**970,509**
**1,475,729**
**12,182**
**1,541,866**
**1,554,048**|2023
Total funds
£
672,378
672,158
2,845
6,500| |---|---|---|---|---| |||||1,353,881| |||||465,120
929,295| |||||1,394,415| |||||(40,534)
1,582,400| |||||1,541,866| The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. All activities of the charity are classed as continuing. There are no recognised gains or losses other than those reported on the Statement of Financial Activities. The notes on pages 19 to 26 form an integral part of these financial statements. - 16 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **BALANCE SHEET AS AT 30 JUNE 2024** ||**Note**|**2024**|2023| |---|---|---|---| |||**£**|£| |**Fixed assets**|||| |Tangible assets|**14**|**1,007,332**|1,030,277| |||**1,007,332**|1,030,277| |**Current assets**|||| |Debtors|**15**|**126,053**|158,516| |Cash at bank and in hand||**752,484**|714,128| |Total Current Assets||**878,537**|872,644| |**Liabilities**|||| |Creditors: Amounts Falling Due Within One Year|**16**|**(331,821)**|(361,055)| |**Net Current Assets**||**546,716**|511,589| |Total Assets Less Current Liabilities||**1,554,048**|1,541,866| |**Net Assets**||**1,554,048**|1,541,866| |**Funds of The Charity:**|**17**||| |**Restricted Funds**||**82,368**|81,567| |**Unrestricted Funds**||**1,471,680**|1,460,299| |**Total Funds**||**1,554,048**|1,541,866| The financial statements were approved by the Board of Trustees on 9th December 2024 and are signed on their behalf by ………………………………… ………………………………… Ais **Mr S. Briggs** (ple **Mr G. Porter Chair Trustee** Company registration number: 04176858 Charity registration number: 1169077 The notes on pages 19 to 26 form an integral part of these financial statements. - 17 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2024** ## **Reconciliation of net income/(expenditure) to net cash flow from operating activities** |**Notes**
**2024**
**£**
**Net income/(expenditure)(as per the statement of financial activities)**
**12,182**
**Adjustments for:**
Depreciation charges**11**
**34,909**
Interest from investments**4**
**(14,295)**
(Increase)/decrease in debtors**12**
**32,463**
Increase/(decrease) in creditors**13**
**(29,234)**
**Net Cash provided by/(used in) Operating Activities**
**36,025**
**Cash Flow Statement**
**2024**
**£**
**Cash flows from operating activities:**
**Net cash provided by/(used in) operating activities**
**36,025**
**Cash flows from investing activities:**
Interest from investments**4**
**14,295**
Purchase of tangible fixed assets**11**
**(11,964)**
**Net cash provided by/(used in) investing activities**
**2,331**
**Change in cash and cash equivalents in the reporting period**
(Decrease)/increase in cash at bank
**38,356**
Cash and cash equivalents at the beginning of the period
**714,128**
**Cash and cash equivalents at the end of the reporting period**
**752,484**|2023
£
(40,534)
43,010
(2,845)
23,209
36,654| |---|---| ||59,494| ||2023
£
59,494| ||2,845
(11,414)| ||(8,569)| ||50,925
663,203| ||714,128| The notes on pages 19 to 26 form an integral part of these financial statements. - 18 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024** ## **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 2019) – (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. - 19 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024** ## **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 ## **Debtors** Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid. ## **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. ## **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: - i) in respect of equipment purchased and included in fixed assets; and, ii) it also receives revenue grants 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. - 20 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024** ## **1 Accounting Policies** _**(continued)**_ ## **Cash and cash equivalents** Cash and cash equivalents include cash in hand and deposits held at call with banks. ## **Financial instruments** 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. Basic financial instruments are recognised at amortised cost. ## **Leasing and hire purchase commitments** Rentals payable under operating leases are charged against income on a straight line basis over the period of the lease. ## **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|**2024**
**£**
**17,500**
**90,266**
**110,793**
**60,507**
**379,708**
**658,774**|2023
£
15,040
96,420
117,939
45,269
397,710| |---|---|---|---| ||||
672,378| Income from charitable activities was £658,774 (2023 - £672,378) of which £469,974 (2023 - £494,130) was attributable to restricted and £188,800 (2023 - £178,248) was attributable to unrestricted funds. - 21 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024** |**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|**2024**
**£**
**88,591**
**233,744**
**24,301**
**143,561**
**34,091**
**287,054**
**811,342**|2023
£
81,038
220,788
44,364
42,989
29,874
253,105| |---|---|---|---| ||||672,158| Income from other trading activities was £811,342 (2023 - £672,158) of which £nil (2023 - £nil) was attributable to restricted and £811,342 (2023 - £672,158) was attributable to unrestricted funds. |**4**
**Investment income**
Deposit account interest
**5**
**Other income**
Miscellaneous income
**6**
**Raising funds**
Support costs|**2024**
**£**
**14,295**
**2024**
**£**
**3,500**
**2024**
**£**
**505,220**
**505,220**|2023
£
2,845| |---|---|---| |||2023
£
6,500| |||2023
£
465,120| |||465,120| Expenditure on raising funds was £505,220 (2023 - £465,120) of which £nil (2023 - £nil) was attributable to restricted and £505,220 (2023 - £465,120) was attributable to unrestricted funds. |**7**
**Analysis of expenditure on charitable**
**activities**
Football services
Football development|**Direct**
**costs**
**£**
**236,297**
**533,308**
**769,605**|**Support**
**costs**
**£**
**70,012**
**130,892**
**200,904**|**2024**
**Total**
**£**
**306,309**
**664,200**
**970,509**|2023
Total
£
**282,449**
**646,846**| |---|---|---|---|---| |||||**929,295**| Expenditure on charitable activities was £970,509 (2023 - £929,295) of which £469,173 (2023 - £440,896) was attributable to restricted and £501,336 (2023 - £488,399) was attributable to unrestricted funds. - 22 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024** |**8**
**Allocation of support**
**costs**
Wages
Subscriptions
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**
**£**
**£**
300,801
-
2,039
-
5,450
6,892
11,310
14,305
2,367
2,993
4,268
5,398
4,806
6,078
5,991
7,577
33,036
41,781
21,130
26,723
11,869
15,011
98,884
-
3,269
4,134
**505,220**
**130,892**|**Football**
**services**
**£**
-
-
3,687
7,651
1,601
2,887
3,251
4,053
22,348
14,294
8,029
-
2,211
**70,012**|**2024**
**Total**
**£**
**300,801**
**2,039**
**16,029**
**33,266**
**6,961**
**12,553**
**14,135**
**17,621**
**97,165**
**62,147**
**34,909**
**98,884**
**9,614**

**706,124**
|2023
Total
£
298,741
1,942
10,048
30,379
6,324
(12,048)
12,223
8,786
30,865
61,418
43,009
104,040
7,598| |---|---|---|---|---| |||||603,325| |||||| ## **9 Analysis of governance costs** |**Analysis of governance costs**
Trustees’ expenses
Auditor’s remuneration
Legal fees
**Net income/(expenditure) for the year**
**This is stated after charging:**
Depreciation – Owned Assets
Auditor’s Remuneration:
-
Statutory audit|**2024**
**£**
**688**
**11,040**
**87,156**
**98,884**
**2024**
**£**
**34,909**
**11,040**|2023
£
335
10,500
74,711| |---|---|---| |||85,546| |||2023
£
43,009
10,500| ## **10** ## **11 Trustees’ remuneration and benefits** The charity trustees were reimbursed travel and subsistence expenses totalling £688 (2023 - £335) during the year for attending trustees’ meetings. - 23 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024** |**12**
**Analysis of staff costs and emoluments**
Wages and salaries
Social security costs
Other pension costs
**Staff numbers:**
Average Monthly Number of Contracted Staff|**2024**
**£**
**792,805**
**69,719**
**22,184**
**884,708**
**27**|2023
£
783,845
70,222
24,584| |---|---|---| |||878,651| |||28| There was one (2023 – one) employee with emoluments above £60,000 during the year. The total emoluments for this employee in both 2024 and 2023 were between £80,001 - £90,000. Pension contributions in respect of this employee were £4,297 (2023 - £4,291). During the year the total employee benefits of key management personnel (including Employers’ National Insurance and Pension Contributions) were £325,649 (2023 - £332,268). ## **13 Related party transactions** There were no other related party transactions other than expenses reimbursed as detailed in note 11. |**14 Tangible assets**
**Cost:**
At 1 July 2023
Additions
**At 30 June 2024**
**Depreciation:**
At 1 July 2023
Charge for the year
**At 30 June 2024**
**NET BOOK VALUE:**
**At 30 June 2024**
**At 30 June 2023**|**Long**
**leasehold**
**property**
**£**
**1,126,958**
**-**
**1,126,958**
**117,733**
**22,539**
**140,272**
**986,686**
**1,009,225**|**Fixtures and**
**fittings**
**£**
**50,789**
**-**
**50,789**
**48,305**
**842**
**49,147**
**1,642**
**2,484**|**Computer**
**equipment**
**£**
**95,054**
**11,964**
**107,018**
**76,486**
**11,528**
**88,014**
**19,004**
**18,568**|**Total**
**£**
**1,272,801**
**11,964**| |---|---|---|---|---| |||||**1,284,765**| |||||**242,524**
**34,909**| |||||**277,433**| |||||**1,007,332**| |||||**1,030,277**| - 24 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024** |**15**
**Debtors**
Trade debtors
Other debtors
Prepayments and accrued income
**16**
**Creditors: amounts falling due within one year**
Trade creditors
Accruals and deferred income
Taxation and social security costs
Other creditors|**2024**
**£**
**64,033**
**17,252**
**44,768**
**126,053**
**2024**
**£**
**30,027**
**228,607**
**18,518**
**54,669**
**331,821**|2023
£
42,912
19,406
96,198| |---|---|---| |||158,516| |||2023
£
53,891
187,320
29,023
90,821| |||361,055| ## **17 Analysis of charitable funds** |**Analysis of movement in unrestricted funds**
**Balance 1**
**July 2023**
**Income**
**£**
**£**
General fund
**1,460,299**
**1,017,937**
**Analysis of movement in unrestricted funds – previous year**
**Balance 1**
**July 2022**
**Income**
**£**
**£**
General fund
**1,506,564**
**859,751**
**Analysis of movement in restricted funds**
**Balance 1**
**July 2023**
**Income**
**£**
**£**
FA grant
**81,567**
**469,974**
**Analysis of movement in restricted funds – previous year**
**Balance 1**
**July 2022**
**Income**
**£**
**£**
FA grant
**75,836**
**494,130**|**Expenditure**
**£**
**(1,006,556)**
**Expenditure**
**£**
**(906,016)**
**Expenditure**
**£**
**(469,173)**
**Expenditure**
**£**
**(488,399)**|**Transfer**
**Balance 30**
**June 2024**
**£**
**£**
**-**
**1,471,680**
**Transfer**
**Balance 30**
**June 2023**
**£**
**£**
**-**
**1,460,299**

**Transfer**
**Balance 30**
**June 2024**
**£**
**£**
**-**
**82,368**

**Transfer**
**Balance 30**
**June 2023**
**£**
**£**
**-**
**81,567**
| |---|---|---| This represents grants made to the charitable company by the Football Association which are to be specifically used as directed by the donor. - 25 - **SURREY COUNTY FOOTBALL ASSOCIATION LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024** ## **18 Analysis of net assets between funds** |Fixed Assets
Cash and cash equivalents
Current Assets
Current Liabilities
**At 30 June 2024**
**Analysis of net assets between funds – previous year**
Fixed Assets
Cash and cash equivalents
Current Assets
Current Liabilities
**At 30 June 2023**|**Unrestricted**
**funds**
**£**
1,007,332
670,116
126,053
(331,821)
**1,471,680**
**Unrestricted**
**funds**
**£**
1,030,277
632,561
158,516
(361,055)
**1,460,299**|**Restricted**
**funds**
**£**

-
82,368
-
-

**82,368**

**Restricted**
**funds**
**£**

-
81,567
-
-

**81,567**
|**Total**
**£**
1,007,332
752,484
126,053
(331,821)| |---|---|---|---| ||||**1,554,048**| ||||**Total**
**£**
1,030,277
714,128
158,516
(361,055)| ||||**1,541,866**| ||||| ## **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 (2023 - £20,000), due within 2-5 years total £80,000 (2023 - £80,000) and due after more than 5 years total £2,360,000 (2023 - £2,380,000). ## **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 (2023 - £64,905), due within 2-5 years total £259,620 (2023 - £259,620) and due after more than 5 years total £908,670 (2023 - £973,575). - 26 -