Broadstone Football Club Charlty Number 1169749 Annual Accounts For the year ended 31 May 2024 NEWTON MAGNUS Chartered Certified Accountant5 Arrowsmith Court Station Approach Broadstone Dorset BH18 8AT
Broadstone Football Club Contents Page Reference and Administrative Details Tru5tees' Report 24 Independent Examiners, Report Statement of Financial Activities Statement of Assets and Liabilities Notes to the accounts 10-13
Broad5tone Football Club Reference and Administrative Details Governlng Instrument Club Constitution Charity Registratlon Number 1169749 Trustees at the date of this report Mr D Bright Mrj Daniels Mr A Clarke Principal Address PlainfTeld Farrn Lower Blandford Rd Broadstone Dorset BH18 8NZ Bankers Barclays Bank 2-6 High Street Salisbury SPI 2NP Independent Examiner. Craig Dunn FCCA Newton Magnus Chartered Certified Accountants & Registered Auditors Arrowsmith Court Stat5on Approach Broadstone Dorset BH18 8AT
Broadstone Football Club Trustees. Report The Trustees present their report and accounts for the year ended 31 May 2024. The accounts have been prepared In accordance with the accounting polScies set out in note I to the accounts and complywith the ChariWs governing document, th'e Charities Act 2011 and the Statement of Recomrnended Practice: Accounting and Reportlng by Charities preparing theSr accounts in accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014. The report takes account of the requlrement for Trustees to report annually on public benefit and the Trustees have had regard to the Charity COMMs1on'S guidance on public benefit. Strurture. Governance and Management Broadstone Football Club {"the Chariv) is a Charrtable Incorporated Organisation ICIO), number 1169749, governed by the Club Constitution established on 18 October 2016. The principal address of the charity is Plainfield Farm, Lower Blandford Road, Broadstone, Dorset, BH18 8NZ. Trustees are appointed at the AGM. Induction of Trustees is overseen by the Chairman. The Trustees who served during the year were as follows: Mr C. Ayres Mr D. Bright Mr M. Galton (resigned 9 January 20241 (resigned 19th July 2023) th th Mr W. Hawes (resigned 9 January 2024) Mrj Daniels (appointed 19 July 20231 MrAClarke th (appointed 9 January 2024) The Charity 15 affiliated to the Dorset County Football Association Limlted. As a 'Football Association Charter Standard Development Club,, the Charity will at all times operate within the guidelines published and amended from time to time by the Football Association. The Charlty Is commftted to maintaining this status which is awarded to all football clubs that are well run, sustainable and make child protection, quality coaching, and safety paramount. The Charity has the following policies in place, which are reviewed and updated on a regular basis: Club welfare and safeguarding children policy Training policy Equality policy Internet, media and communication policy COVID 19 policy The management and control of the Charity shall be by the General Committee which consists of the Chairrnan, Club Secretary, two Treasurers, Club Welfare Officer, and nine General Commlttee Members.
The committee members duringthe year were as follows: Chairman c.lub Secretary Treasurer Treasurer Club Welfare OffIr Kit OffIr Kit Officer Committee Member Committee Member Committee Member Committee Member Committee Member Committee Member Committee Member Mike Smith Aaron Watson Neil Johnstone Pippa Daniels Chris Ayres Mark Spickett Scott Johnson Rlchard Jeffery Luretta Sharkey Sarah Smith Mark Portelli Jake Daniels Rich Jeffery Anne-marie Lawrence The commlttee meet each month to discuss the day-to-day short-term activities and running of the Charity through the medium-term plans and events to the longer-term objectives. This includes, but is not limited to, the following: Control, revlew and maintenance of essential equipment to ensure trainin8 sessions are appropriately equipped and can be completed with safety being the highest priority. The raising of funds and administratlon of the finances within the Charity. The insurance of persons, property and equipment. Support the coaching team; all of whom are volunteers who give their time freely. Planning annual events includingfamily fun days, mini-soccer tournaments and quiz nights to generate funds to help support the continuing existence of the Charity. Support wider events and activitie5 to promote the Charity within the local community. Risk Management The Charity has in place systems of internal control that are designed to provlde reasonable assurance against rnaterial rnismanagement or loss; these include having two signatories on cheque payments and appropr5ate comprehenslve player insurance policies to ensure that insurable risks are covered. The Charity has a debit card for use when convenient which is held by the Club Treasurer and any transaction5 are immediately reported and fully supported by re[pt5. Banking activity is monitored regularly by the two treasurers and any unidentified transactions are reported immediately to the comrnittee. These are escalated to the bank should the committee be unable to identify the source of the transaction.
Objectives and Actlvltles The objects of the Charity are: To prornote community participation in healthy recreation by the provision of facilitles for the playing of Associatson Football (faalities is deflned as Land and bulldings, equipment and organising football activities); and, To provide or assist in the provision of faclllties In the Interests of social welfare for sport, recreation or other leisure time occupation of people who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances or for the public at large in the interests of social welfare and with the object of improving thelr condition5 of life. The emphasis of the Charity is on developing physical fltne5s, sportsmanship* teamwork, and leadership skills in a positive and safe environment. The Charity strives to provide opportunities for all participants to develop Individual skills and abilitTes whlle being a contributing member of a team. The coaching team are also dedicated toteaching the youth of our comrnunity the fundamentals and propertechniques of football. The Charity wants all players to bulld lastlng frlendshlps, great memories, and to have funl Public Benefit The Charit¢s aims are carrled out for the public benefit. Thi5 is achieved through provision of football acttvities forthe local community as described in the charitable objectives. Achievements and Performance The Charity continued to provide football activities to its members throughout the year and enjoyed success across various age groups. The charity wa5 able to welcome a new intake of 4- and 5-year- olds to the U55 section and all teams from the previous season progressed into the next age group The growth of the club continues to be well supported by local buslnesses In the form of sponsorship for match day kits and training tops. Thi5 gives the teams a srnart appearance and presents the club In a positive manner particularly when travelling to aWayttureS throughout the county and beyond. The 2023124 season was another successful season with several teams being rewarded fortheir efforts by achieving promotion to a higher division forthe 2024125 season as well as reaching the latter stages of the league and County cup competitlons. The Mlni Soccer tournarnent was a fantastic success again thi5 year, which attracted teams from far and wide across the county and showcased Broadstone Football Club to be one of the leading clubs in Dorset. The 2024 event promises to be even biggerwith teams from Wales entering thereby dernonstrating news of the success of the event reaching beyond the county boundaries.
Flnanclal Review Duringthe year, total income was recorded as £68,385 (2023: £53,913), against which expenditure of £59,034 (2023: £50,600) was Incurred, resulting in a net income of £9,35112023: £3.313). The club continued to record a net income in the current yearwhich supports the sustaSnable operating model of the club, Whilst the charity Is not operatlng to make significant net income, it recognises that klt and equlpment need replacing from time to time and therefore havin8 funds avallable for th purpose is essential to ensure the charlty can continue into the future. The income forthe current year was In keepinE with the prior year and the maln drivers contlnued to be reglstration fees and weekly match fees. Both were Increased slightly from the previous season to ensure increased costs Incurred for pitches and training facilities are able to be Met without adversely affectlng the charivs flnanclal reserves. Sponsorshlp returned to levels seen pre-covld as bu51nesses seem to be recovering from the recent challenges with rlslng costs whlch Is good news for both the charity and also the local communlty in whlch the charity operates. Moving forwards, we wlll continue to engage wlth local buslnesses to offerthe mutually beneficSal arrangement of an advertising opportunity, whllst also ensurlng the teams have kit to wear on rnatchdays. Expendlture In the current yearwas more In keeplng with pre-COVID levels and less than total Income for the year. The rmain drlver5 of expenditure continued to be match related costs includlng pltch and referee fees. In additlon, tralning kit and equlpment as well as the charges for hirlng of facllltles away frorn Broad5tone Recreation Ground were slgniflcant items of expendlture In the year, although these were offset by sponsorshlp and contrlbutions from members towards these rosts. Reserves Pollcy Total Reserves at the year-end were £21,239, Increased from £11,888 at 31 May 2023.. The Trustees deem the level of reserves sufflclent to malntaln charitable act5vltles wlth contlnued Browth for the flnancSal year. Thls upward trend in the reserves Is the focus of a longer-term objectlve to restore reserves to hlstorlc levels, however stlll being able to offer grassroots football at an affordable price and cheaperthan many local alternatlve clubs. The Trustees alm to malntaln a workSng balance wSthln the current account5 of the club. Any excess funds are transferred to the savlngs account to use, should they be requlred, as determlned by the management commlttee. These funds are held at high street banks ensuring funds are accessible at short noti should the need arise. Total funds held in short term deposlts were £29,886 (2023: £16,650). An initiative by the local authorlty18CP Council) to transfer the lease of the pavilion located at Plainfield Farm to the Charity in a Community Asset Transfer arrangement remalns under negotiation. Whllst thSs presents an exciting opportunity forthe Charity there Is a degree of uncertainty with what this will involve from a day-to-day management perspective. The management committee remain aware of this and deem the balance of funds In the savings account sufficient to cover any unforeseen costs and mSnimise any impact on the continuing operation of the Charlty in fulfilling its aims and objectives. However, several additional improvements to the facility will be necessary ahead of the agreement to the asset transfer, which will not be covered by the
Charity, but grants from the Football Foundation and Football Association may be available to help with the cost5. This is something that will be explored by the management committee as part of this initiative. Plans for Future Periods The Trustees and management committee are committed to the ongoing provision of facilities for the playing of Association Football. The focus is to continue to provide opportunities for all children from under 5s through to under 18s in the youth section and, in due course, re-establish the girls section in the club which disbanded after the 2022123 season. The 2023/24 season saw the encouraging sign of open age, adult football return to the club, and the team successfully gaining promotion to play in Dorset League division 4 for the 2024125 season. This offered the opportunitv for a number of players previously associated with the club to return and also offer the natural pathway for the under 18s players to progress from youth football into the open age game. The Trustees and Management Committee continue to believe that providing football activities to the members of Broadstone Football Club has positive effects of exercise on both physical and mental wellbeing and these are widely documented. With a growing membership, the Trustees appreciate the continued efforts of everybody connected with the club. particularly the coaches who give their time freely and also those that volunteer at the fundraising events held each year. Trustees, Responsibilitles In Relatlon to the Accounts Charitable law in England and Wales require the Trustees to prepare accounts for each financial year which give a true and fair view of the Charity's financial activities during the year and of its financial position at the year end. In preparing those accounts, the Trustees are required to: Select suitable accounting policies and then apply them consistently. ObseNe the methods and principles of the Charities SORP. Make judgements and estimates that are reasonable and prudent; State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and Prepare the accounts on a going concern basis unless it is inappropriate that the Charity will continue in operation. The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Charity and enable them to ensure that the accounts comply with the Charities Act 2011 and the Charity {Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of f raud and other irregularities. The Trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity's website. Approved by the Trustees on 91- 2 - %ol f and signed on its behalf by: (Trustee) David Bright {Trusteel Jake Daniels
Broadstone Football Club Flnancial Statements Year Ended 31 May 2024 Independent Examiner's Report to Broadstone Football Club I report on the financial statements of Broadstone Football Club for the year ended 31 May 2024, which are set out on pa8es 8 to 9. Respective responslbilitles The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Artl and that an independent examination is required. It is my responsibility to: examine the accounts under section 145 of the Charities Act 2011; to follow the procedures laid down in the general Directions given by the Charity Commission (under section 14515llbl of the 2011 Charities Act); and to state whether particular matters have come to my attention. Basls of Independent examinerfs report My examination was carried out in accordance with the General Directions of the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparlson of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanation concernin8 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out. Independent examlnerfs statement In connection with my examination, no matter has come to my attention, which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Account and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understandin8 of the accounts to be reached. Date..
1-3- ?oL£ C Dunn FCCA Newton Magnus Chartered Certified Accountants Arrowsmith Court Station Approach Broadstone Dorset BH18 8AT
Broadstt*ne Footban Club Statement of Flnandal Actlvltles For the year ended 31 May 2024 Unrestrlcted Fund5 Note 2024 2023 Incomln8 resources Donallons and leBa¢Ses Charitable actlv5tle5 Other tradln8 activitie5 Investments 12,384 41.294 14,554 153 12,384 41,294 14,554 153 7.850 35.213 10,835 15 Total 68,385 68,385 53,913 Resource5 expended Ralslng funds Charitable activitiès 12,301 46,733 12,301 46,733 12,433 38,167 Tol•l 59,034 59,034 50.600 Intomè 9.351 9.351 3,313 Reconclllatlon ol funds: Total funds brou8ht forward 11,888 11,888 8,575 Totsl funds carried forward 21,239 21,239 11,888
Broadstone Footb?11 Club Statement of Assets and Liabilities as at 31 2024 Unr•stricted Funds Note 2024 23 Current Assets Cash at bank and In hand Prepaid Expenses Debtor Stock 29,886 29,886 16,650 416 I,ioo 416 i.ioo 1.750 31,402 31.402 18,400 LlablUtle5 Credltors: amounts falllng due wlthln one year 10.163 10,163 6,512 Net Assets 21,239 21,239 11,888 Restricted Funds Unrestricted Funds 21,239 21,239 11,888 Total charftyfunds 21,239 21,239 11,888 Approved by the Trustees on.. And signed on its behalf by: (Trustee) ITrusteel David Bright Jake Daniels
Broadstone F¢x)tball Club Notes to the accounts For the year ended 31 May 2024 Notes to the accounts For the year ended 31 May 2024 I: Accountin8 policies a. Basis of preparation of accounts These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(sl to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) issued on 16 July 2014 and the Charities Act 2011. The Trustees consider that there are no material uncertainties about the charitrfs ability to continue as a going concern. b. Income recognition All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably. There has been no offsetting of assets and liabilities. or income and expenses, unless required or permitted by the current FRS 102 SORP or FRS 102. The charity is recording all income and expenditure on a gross basis. Grants and donations are only included in SOFA when the general income recognition criteria are met: 15.10 to 5.12 FRS 102 SORPI. c. Expenditure recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. 2. Related party transactions and trustees remuneration The Trustees received no remuneration during the year. No Trustees were reimbursed for expenses in the year12023.' £01. The honorarium payable to the secretary for the year ended 31" May 2024 amounted to a total of £1,375. 3. Funds structure The Charity only has unrestricted funds. Trustees are f ree to use the funds for any purpose in furtherance of the charitable objectives. io
Broadstone Football Club Notes to the accounts For the year ended 31 May 2024 4. Analysis of income Unrestricted Funds Prior Year Funds Total Donations and Le8acies: Donations and kit sponsorship Grant income Fund raising events Total 9,247 9,247 3,804 3,137 12,384 3,137 12,384 4,046 7,850 Charitable actlvlties: Match fees Registration fees Fines income Sundry income Total 15,038 18,903 1,758 5,595 41,294 15,038 18,903 1,758 5,595 41,294 12,044 17,196 440 5,533 35,213 Other tradln8 actlvltles; Mini Soccer Tournament Tea bar income Total 7,458 7,096 14,554 7,458 7,096 14,554 4,782 6,053 10,835 Investments: Interest income 153 153 15 Total Income 68,385 68,385 53,913 li
Broadstone Football Club Notes to the accounts For the year ended 31 May 2024 5. Analysis of expenditure Unrestricted Funds Prlor Year Funds Total Raising funds: EOS funday and social events Tea bar costs Mini Soccer Tournament Donations Total 2,938 3,533 5,830 2,938 3,533 5,830 4,875 3,370 4,038 150 12,433 12,301 12,301 Charitable activitles: Pitch hire Training facilities hire Kit and equipment Insura nce/League registrations Match fees and expenses Fines Sundry expenses Postage and administration Coaching and courses CRB applications Independent examination fees Total 8,426 7,711 13,255 3,309 4,938 2,089 1,253 3,082 2,120 70 480 46,733 8,426 7,711 13,255 3,309 4,938 2,089 1,253 3,082 2,120 70 480 8,150 6,030 10,753 3,043 4,390 496 340 2,937 1,408 140 480 46,733 38,167 Total expendlture 59,034 59,034 50,61X) 6. Cash at bank and in hand 2024 2023 Barclays current account 18,635 6.797 Barclays deposit account Barclays U51U6s account 9,840 9,687 li 166 Barclay5 Men's account 1,400 29,886 16,650 12
Broadstone Football Club Notes to the accounts For the year ended 31 May 2024 7. Prepaid expenses, debtors and stock 2024 2023 Stock- Tea Bar and Training Kit I,ioo 1,750 Debtors- Men's team player registration fees 416 8. Creditors: amounts falllng due within one year 2024 2023 Deferred income- Mini Soccer Tournament, Sponsorship and Registration Fees Accountancy fees accrual 6,043 3,807 480 480 Secretary Honorarium 1,375 2,160 End of Season Celebration- Men's team 600 Rossmore Training Facility accrual BFC 100 Club- Charity Donation 1,600 65 65 10,163 6,512 9. Unrestrlcted funds 2024 2023 Opening balance 11,888 8,575 Income 68,385 53,913 Expenditure 159,0341 150,61K)I Closing balance 21,239 11,888 10. Independent examlners remuneratlon 2024 2023 Examination Fees 480 480 13
Our Ref: CDINJMIB5985 Newton Magnus Arrowsmlth Court Station Approach Broadstone Dorset BH18 8AT 20 March 2025 Dearslrs This representatlon Letter is provided in connectlon wlth your independentexamination of the financlal statements ofthe charityfor the year ended 31 May2024, for the purpose of expresslngan oplnlon as to whetherthe flnanci8Lstatements are presented f81rLy. In aLI m8teriaL aspects, in accordance with the appLlcable flnancial reportingframework. We conflrm th8tthe following r8presentatlon8 8re made on the basss of enquiries of the trustees. management and 8t8ff wlth relevant knowledge and experlence land, where appropriate, of Inspectlon of supportingdocumentatlon) suff icientto satS8fy ourselves that we can properly make each of the following representatlons to you: We have fulfilLed our respon8ibllStle8 88 tru8tees under the Charltles Act 2011 for preparing financS8l statements, In accord8nce wlth the applicable financlal reportlng framework [FRS 102 and the FRS 102 CharitysoRP]. We conflmi that In our oplnion the flnanc58l statements glve 8 true and falrvlew and in particular thatwhere any additional Information must be disclosed in orderto give 8 true and fairviewthat information has in fact been disclosed. We confirm thatthe 8election and applicatlon ofthe accountlng pollcies used in the pr8P8ration of th8 financial statements are appropriate. and we approve these accountsforthe year ended 31 May 2024. 2. We confirm that all accounting records have been made availgble to you forthe purpose of your Independent examination. In accordance with your terms of engagement. and that all the tran88Ctlons undertaken by the charity heve been properly reflected and recorded in the eccounting records. All other records and related information, Includlng minutes of 8LI rnanagement, trustees, and members, meetlngs, have been m8do available to you. We have given you unrestrlcted 8ccess to persons within the charity in order to obtain evidence and have provided any 8dditional information that you have requested forthe purpos8s of your independent examination. 3. We conflrm that the charity has no Liabilities or contingent liabilities other than those disclosed in the financial8tatements.
We conflrm that aLI known actual or possible Litigation and claims whose effects should be considered when preparing the financiaL statements have been dlsclosed to you and accounted for and disclosed in accordance with the applicable financial reporting framework [FRS 102 and the FRS 102 Ch8fitysoRP]. We conflrm that there have been no ev8nts since the balance sheet date which require dlsclosing or which wouLd materially affect the amounts In the flnancl81 statements. otherthanthose already disclosed or IncLuded Inthe flnanci81 statement8. 6. We confirm that we are 8W8re of the definition of a relgt8d paty for the purpose of the accountingframework being applied in the preparation of th8 accounts. We conflrm thatthere have been no meterlaltrans8Ction with related parties other than honorar18 payments. 7. We conflrrn that the charity nelther hBd, 8t any time during the year, any 8rrangement, transaction or 8gr8ement to provide credit facilltles (Includlng advances and credits granted by the ch8rlty) for trustees, nor provided guarantees of 8ny klnd on behalf of the trustees. 8. We conflrm that the charity h8s not contracted for any capital expendSture other than as dlsclosed In the financSaL statements. 9. We confirm th8t the charity h8s compLled wlth all 88pect8 of contractual agreements that could have 8 materlal effect on the fln8nclaL statements In the event of non- compllance. 10. We conflrm that we are not aware of any posslb18 or actual Instance of non-compl18nce with those laws and regulation which provide a legal framework within which the ch8rlty conducts Its actlvities and which are central to the charlty's ablllty to conduct it8 activities. 11. We acknowLedge our responsibility for the design, Implementatlon and maintenance on internal controls to prevent and detect fraud. There have been no deflciencies in Internal control of which we are aware. 12. We confirm that there have been no actual or suspected Instances of fraud Involving trustees, management or employees who have a significant role in Snternal control or that could have a material effect on the financial statements. We atso confirm that we are not eware of any allegatlons of fraud by any trustees, former tru8tee8, analysts, employees, former employees, regulators or others. 13. We conflrm that, in our opinion, the charity's financial statements should be prepared on the going concern b88is on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. In reaching this conclusion,
we have taken into account all relevant matters of which we are 8W8re. and h8ve considered a period of at least one year from the date on which the financial statements will be approved. 14. We confirm that we are not aware of any matters of m8terial significance th8t should be reported to regu18tors. 15, We confirm that 811 grants, donations and other income. are unrestricted funds and are non refundable. Yours sincerely Signed on beh81f of the bo8rd of trustees of Bro8dstone Football Club Neiljohnstone Date... oar