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← Broadstone Football Club

2025-05-31-accounts

Docusign Envelope ID: 0B80F1C3-959A-4470-B5D5-5E97308E106C

Broadstone Football Club

Charity Number 1169749

Annual Accounts For the year ended 31 May 2025

NEWTON MAGNUS Chartered Certified Accountants

Arrowsmith Court Station Approach Broadstone Dorset BH18 8AT

Docusign Envelope ID: 0B80F1C3-959A-4470-B5D5-5E97308E106C

Broadstone Football Club

Contents

Page
Reference and Administrative Details 1
Trustees’ Report 2-7
Independent Examiners’ Report 8
Statement of Financial Activities 9
Statement of Assets and Liabilities 10
Notes to the accounts 11-14

Docusign Envelope ID: 0B80F1C3-959A-4470-B5D5-5E97308E106C

Broadstone Football Club

Reference and Administrative Details

Governing Instrument Club Constitution
Charity Registration Number 1169749
Trustees at the date
of this report Mr D Bright
Mr J Daniels
Mr A Clarke
Principal Address Plainfield Farm
Lower Blandford Rd
Broadstone
Dorset
BH18 8NZ
Bankers Barclays Bank
2-6 High Street
Salisbury
SP1 2NP
Independent Examiner Craig Dunn FCCA
Newton Magnus
Chartered Certified Accountants & Registered Auditors
Arrowsmith Court
Station Approach
Broadstone
Dorset
BH18 8AT

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Docusign Envelope ID: 0B80F1C3-959A-4470-B5D5-5E97308E106C

Broadstone Football Club

Trustees’ Report

The Trustees present their report and accounts for the year ended 31 May 2025. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s governing document, the Charities Act 2011 and 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 (FRS 102) issued on 16 July 2014. The report takes account of the requirement for Trustees to report annually on public benefit and the Trustees have had regard to the Charity Commission’s guidance on public benefit.

Structure, Governance and Management

Broadstone Football Club (“the Charity”) is a Charitable Incorporated Organisation (CIO), 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 D. Bright Mr J Daniels Mr A Clarke

The Charity is affiliated to the Dorset County Football Association Limited. 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 Charity is committed 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:

The management and control of the Charity shall be by the General Committee which consists of the Chairman, Club Secretary, two Treasurers, Club Welfare Officer, and nine General Committee Members.

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The committee members during the year were as follows:

Chairman Mike Smith
Club Secretary Aaron Watson
Treasurer Neil Johnstone
Treasurer Pippa Daniels
Club Welfare Officer Chris Ayres
Kit Officer Mark Spickett
Kit Officer Scott Johnson
Committee Member Richard Jeffery
Committee Member Luretta Sharkey
Committee Member Sarah Smith
Committee Member Giles Harper
Committee Member Jake Daniels
Committee Member Mark Portelli
Committee Member Anne-Marie Lawrence

The committee 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:

Risk Management

The Charity has in place systems of internal control that are designed to provide reasonable assurance against material mismanagement or loss; these include having two signatories on cheque payments and appropriate comprehensive 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 transactions are immediately reported and fully supported by receipts. Banking activity is monitored regularly by the two treasurers and any unidentified transactions are reported immediately to the committee. These are escalated to the bank should the committee be unable to identify the source of the transaction.

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Objectives and Activities

The objects of the Charity are:

The emphasis of the Charity is on developing physical fitness, 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 abilities while being a contributing member of a team. The coaching team are also dedicated to teaching the youth of our community the fundamentals and proper techniques of football. The Charity wants all players to build lasting friendships, great memories, and to have fun!

Public Benefit

The Charity’s aims are carried out for the public benefit. This is achieved through provision of football activities for the 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 was able to welcome a new intake of 4- and 5-yearolds to the U5s section and teams from the previous season progressed into the next age group up. The growth of the club continues to be well supported by local businesses in the form of sponsorship for match day kits and training tops. This gives the teams a smart appearance and presents the club in a positive manner particularly when travelling to away fixtures throughout the county and beyond.

The 2024/25 season was another successful season with several teams being rewarded for their efforts by way of collecting silverware for success in both league and cup competitions. Whilst winning football matches is a measure of success, it is not the only measure that Broadstone Football Club focuses on. Playing the game in the right spirit, showing respect for all parties involved and demonstrating good sporting behaviour are also areas that all teams within the club are encouraged to portray.

The Mini Soccer tournament was a fantastic success again this year, which attracted teams from far and wide across the south of the country and showcased Broadstone Football Club to be one of the leading clubs in Dorset. The 2026 event promises to be even bigger with more teams keen to travel from surrounding counties, having heard positive things about previous tournaments.

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Docusign Envelope ID: 0B80F1C3-959A-4470-B5D5-5E97308E106C

Financial Review

During the year, total income was recorded as £75,678 (2024: £68,385), against which expenditure of £66,877 (2024: £59,034) was incurred, resulting in a net income of £8,802 (2024: £9,351).

The club continued to record a net income in the current year which supports the sustainable operating model of the club. Whilst the charity is not operating to make significant net income, it recognises that kit and equipment need replacing from time to time and therefore having funds available for this purpose is essential to ensure the charity can continue into the future. The income for the current year was in keeping with the prior year and the main drivers continued to be registration fees and weekly match fees. Overall match fees increased slightly from the previous season, whereas registration fees were slightly reduced but collectively they were up by just over £1,000 which helped to ensure increased costs incurred for pitches and training facilities were able to be met without adversely affecting the charity’s financial reserves.

Sponsorship was consistent with the prior year at £10,634 (2024: £9,247) as businesses continued to see the benefits of being associated with grassroots football activities. This was also a sign that businesses seem to be recovering from the recent challenges with rising costs which is good news for both the charity and also the local community in which the charity operates. Moving forwards, we will continue to engage with local businesses to offer the mutually beneficial arrangement of an advertising opportunity, whilst also ensuring the teams have kit to wear on matchdays.

Expenditure in the current year increased compared to the previous year but remained less than total income for the year. The main drivers of expenditure continued to be match related costs including pitch and referee fees. However, as many of the referees are either current or former players of Broadstone Football Club, this is helping to ensure local teenagers are continuing their association with the club in other areas of the game. The club will continue to support the recruitment and training of new referees to ensure matches are appropriately officiated by qualified individuals in future seasons.

In addition, training kit and equipment as well as the charges for hiring of facilities away from Broadstone Recreation Ground were significant items of expenditure in the year, although these were offset by sponsorship and contributions from members towards these costs.

Reserves Policy

Total Reserves at the year-end were £30,040, increased from £21,239 at 31 May 2024. The Trustees deem the level of reserves sufficient to maintain charitable activities with continued growth for the financial year. This upward trend in the reserves is the focus of a longer term objective to restore reserves to historic levels, however still being able to offer grassroots football at an affordable price and cheaper than many local alternative clubs.

The Trustees aim to maintain a working balance within the current accounts of the club. Any excess funds are transferred to the savings account to use, should they be required, as determined by the management committee. These funds are held at high street banks ensuring funds are accessible at short notice should the need arise. Total funds held in short term deposits were £37,039 (2024: £29,886).

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An initiative by the local authority (BCP Council) to transfer the lease of the pavilion located at Plainfield Farm to the Charity in a Community Asset Transfer arrangement remains under negotiation. Whilst this presents an exciting opportunity for the 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 minimise any impact on the continuing operation of the Charity 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 costs. 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 grow the girls section of the club, which was re-established ahead of the 2025/26 season with the U13 Panthers team. The 2024/25 season saw the open age, adult team gain promotion for the second successive season and will play in Dorset League division 3 for the 2025/26 season. This offered the opportunity 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.

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Docusign Envelope ID: 0B80F1C3-959A-4470-B5D5-5E97308E106C

Trustees’ Responsibilities in Relation 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:

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 fraud 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

6/3/2026

and signed on its behalf by:

………………………………………….. …………………………………………..

(Trustee) David Bright

(Trustee) Jake Daniels

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Broadstone Football Club

Financial Statements Year Ended 31 May 2025

Independent Examiner’s Report to Broadstone Football Club

I report on the financial statements of Broadstone Football Club for the year ended 31 May 2025, which are set out on pages 9 to 10.

Respective responsibilities

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 Act) and that an independent examination is required.

It is my responsibility to:

Basis of independent examiner’s 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 comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanation concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention, which gives me cause to believe that in, any material respect:

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Date: 11 026

C Dunn FCCA Newton Magnus Chartered Certified Accountants Arrowsmith Court Station Approach Broadstone Dorset BH18 8AT

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Docusign Envelope ID: 0B80F1C3-959A-4470-B5D5-5E97308E106C

Broadstone Football Club Statement of Financial Activities For the year ended 31 May 2025

Broadstone Football Club
Statement of Financial Activities
For the year ended 31 May 2025
Note
Incoming resources
4
Donations and legacies
Charitable activities
Other trading activities
Investments
Total
Resources expended
5
Raising funds
Charitable activities
Total
Net Income
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
13,868
42,207
19,494
109
75,678
14,687
52,190
66,877
8,801
21,239
30,040		 2025
£
13,868
42,207
19,494
109
75,678
14,687
52,189
66,876
8,802
21,239
30,040		 2024
£
12,384
41,294
14,554
153
68,385
12,301
46,733
59,034
9,351
11,888
21,239

9

Docusign Envelope ID: 0B80F1C3-959A-4470-B5D5-5E97308E106C

Broadstone Football Club

Statement of Assets and Liabilities as at 31 May 2025

as at 31 May 2025
Unrestricted
Note Funds 2025 2024
£ £ £
Current Assets
Cash at bank and in hand 6 37,039 37,039 29,886
Prepaid Expenses
Debtor 7 826 826 416
Stock 7 2,250 2,250 1,100
40,115 40,115 31,402
Liabilities
Creditors: amounts falling due within
one year 8 10,015 10,015 10,163
Net Assets 30,100 30,100 21,239
Restricted Funds - - -
Unrestricted Funds 9 30,040 30,040 21,239
Total charity funds 30,040 30,040 21,239

6/3/2026

Approved by the Trustees on: …........................................

And signed on its behalf by:

…....................................................

…....................................................

(Trustee)

(Trustee)

David Bright

Jake Daniels

10

Docusign Envelope ID: 0B80F1C3-959A-4470-B5D5-5E97308E106C

Broadstone Football Club

Notes to the accounts

For the year ended 31 May 2025

1: Accounting 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(s) 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 (FRS 102) issued on 16 July 2014 and the Charities Act 2011.

The Trustees consider that there are no material uncertainties about the charity’s 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: (5.10 to 5.12 FRS 102 SORP).

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 year (2024: £0). The honorarium payable to the secretary for the year ended 31[st] May 2025 amounted to a total of £1,850.

3. Funds structure

The Charity only has unrestricted funds. Trustees are free to use the funds for any purpose in furtherance of the charitable objectives.

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Docusign Envelope ID: 0B80F1C3-959A-4470-B5D5-5E97308E106C

Broadstone Football Club

Notes to the accounts

For the year ended 31 May 2025

4. Analysis of income

Unrestricted Prior
Funds Total Year
Funds
£ £ £
Donations and Legacies:
Donations and kit 10,634 10,634 9,247
sponsorship
Grant income - - -.
Fund raising events 3,234 3,234 3,137
Total 13,868 13,868 12,384
Charitable activities:
Match fees 16,594 16,594 15,038
Registration fees 18,365 18,365 18,903
Fines income 1,798 1,798 1,758
Sundry income 5,450 5,450 5,595
Total 42,207 42,207 41,294
Other trading activities:
Mini Soccer Tournament 11,987 11,987 7,458
Tea bar income 7,507 7,507 7,096
Total 19,494 19,494 14,554
Investments:
Interest income 109 109 153
Total Income 75,678 75,678 68,385

12

Docusign Envelope ID: 0B80F1C3-959A-4470-B5D5-5E97308E106C

Broadstone Football Club

Notes to the accounts

For the year ended 31 May 2025

5. Analysis of expenditure

Raising funds:
EOS funday and social events
Tea bar costs
Mini Soccer Tournament
Total
Charitable activities:
Pitch hire
Training facilities hire
Kit and equipment
Insurance/League registrations
Match fees and expenses
Fines
Sundry expenses
Postage and administration
Coaching and courses
CRB applications
Accountancy Costs
Total
Total expenditure		 Unrestricted
Funds
Total
Prior
Year
Funds
£
£
£
4,931
4,931
2,938
2,697
2,697
3,533
7,059
7,059
5,830
14,687
14,687
12,301
8,377
8,377
8,426
8,900
8,900
7,711
19,158
19,157
13,255
4,658
4,658
3,309
4,926
4,926
4,938
861
861
2,089
808
808
1,253
2,492
2,492
3,082
950
950
2,120
280
780
280
780
70
480
52,190
52,189
38,167
66,877
66,876
59,034
14,687
14,687
8,377
8,377
8,900
8,900
19,158
19,157
4,658
4,658
4,926
4,926
861
861
808
808
2,492
2,492
950
950
280
780
280
780
52,190
52,189
66,877
66,876

6. Cash at bank and in hand

Barclays current account
Barclays deposit account
Barclays U5/U6s account
Barclays Men’s account		 2025
2024
£
£
5,876
18,635
29,948
9,840
-
11
1,215 1,400
37039
29,886

13

Docusign Envelope ID: 0B80F1C3-959A-4470-B5D5-5E97308E106C

Broadstone Football Club

Notes to the accounts

For the year ended 31 May 2025

7. Prepaid expenses, debtors and stock
Stock – Tea Bar and Training Kit
Debtors – Men’s team player registration fees
8. Creditors: amounts falling due within one year
Deferred income – Mini Soccer Tournament,
Sponsorship and Registration Fees
Accountancy fees accrual
Secretary Honorarium
End of Season Celebration – Men’s team
Rossmore Training Facility accrual
BFC 100 Club – Charity Donation
9. Unrestricted funds
Opening balance
Income
Expenditure
Closing balance
10. Independent examiners remuneration

Examination Fees		 2025
£
2,250
2024
£
1,100
826
416
2025
2024
£
£
6,650 6,043
660
480
1,850 1,375
850
600
- 1,600
65
65
10,075
10,163
2025
2024
£
£
21,239
11,888
75,678
68,385
(66,876) (59,034)
30,041
21,239
2025 2024
£
£
660 480

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