## **ANNUAL REPORT 2020 – 2021** 

## **SECTION 1 - MEMBERSHIP, OFFICERS AND SECRETARIAT** 

## **1.1 MEMBERSHIP** 

A total of 322 Associations were registered for affiliation at the start of Season 2020/21. Following the Association restructure process, 177 Associations were affiliated by season end. 

## **1.2 THE CHAIRMAN** 

For his second year in the role Phil Harding has continued to undertake the duties of Chairman of the English Schools` Football Association with pride, diligence and a tremendous work ethic. His two seasons in the position have been in unprecedented circumstances which have certainly added to the challenges of the role. Despite this, he has again led the Association with consistency, confidence and dignity representing the ESFA with distinction. Phil will always advocate what he believes to be the best decisions and strategies for the children for whom we exist and has been unwavering in this despite some very difficult decisions and significant changes within the ESFA. 

As with season 2020-21, Phil has demonstrated strong and clear leadership from the chair in everything he has been faced, whilst maintaining a solution focussed approach throughout. This has been particularly evident in his continuing leadership of the County restructure work along with the transition towards the Player Passport scheme, including hosting 29 roadshows on the subject for ESFA Members. Although not universally supported by Membership, the Player Passport is the best solution found to maintain and further develop the representative football pathway within the ESFA. In addition, Phil has continued to seek and nurture new relationships with external organisations as well as further developing our relationship with existing partners and bodies. 

Although extremely rare for a Chairman of the ESFA to serve for two consecutive years, Phil has regrettably still not been able to enjoy regularity of football activity or anything like a 'normal’ season but he has undoubtedly performed admirably during this period whilst proactively seeking solutions to issues and opportunities for sustainability and development. All who know him will know that Phil will continue to work with energy, determination and purpose as a Council member in the coming season from where he can look back on his time as Chairman of the ESFA as a unique one and one within which he has again made significant contributions to securing the future of schools’ football in England. Council wishes to place on record its appreciation of Phil's leadership and focus on always doing what is best for children whilst we must acknowledge that this isn't always the same as doing what is easiest. 

## **1.3 VICE-CHAIRMAN** 

Mark Hignett’s pedigree in schools’ football is firmly rooted in his experiences at a pupil at The Wakeman School in Shrewsbury under the tutelage of the eminence grise of Shropshire Schools’ FA, Alan Jones. His journey to the Council of the ESFA has involved making a significant contribution to the development of schools’ football in his home county, which is active at all levels and in all age groups. 

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Mark has brought new and fresh perspectives to Council, always prioritising the best interests of young people. As Vice-Chairman during the two years of the pandemic, he has successfully managed the time demands of having a busy workload in his school with the myriad responsibilities that come with being an ESFA officer. He has made himself readily available for numerous meetings as well as those activities that have been able to take place between and since the various lockdowns. 

Mark is pragmatic and realistic in his approach to issues that characterise the ESFA’s plans to enhance and develop schools’ football, especially at district and county levels, and recognises that, whilst essential, change is uncomfortable for some and comes with considerable challenges. His inter-personal skills, combined with his extensive experience of schools’ representative football, make him well-suited to working closely with Membership to promote and embed those changes throughout the country. 

Having moved to a senior role in another school, Mark will have the full support of his new establishment for his role as ESFA Chairman in season 2021-22, when hopefully he will be able to enjoy the many activities that a normal season entails. Whether that is the case, or whether schools’ football experiences another season of disruption, the ESFA will be in excellent hands. 

## **1.4 CHIEF EXECUTIVE** 

The ESFA CEO has worked tirelessly throughout a very difficult period to support ESFA Council and Trustees in their decision making, and to lead our staff team with efficiency and humanity. 

The challenges of remote working, activity delay or postponement, and the responsibility to keep working practices Covid-secure, have all been taken in her stride. The ESFA’s achievement of meeting the FA’s Safeguarding Operating Standards at the first time of asking in this challenging year give us all the confidence that our young people are being protected, our paid workforce is well led and that our organisation has very capable professional guidance. We thank Andrea for her hard work and for her dedication to the ESFA. 

## **1.5   STAFFING** 

Once again, the staff team at the ESFA faced different challenges this season, with remote working, furlough and online communication continuing to feature in day to day operations. Their flexibility and resilience have once again proven to be tested, and once again they have risen to the challenge. 

Our Commercial Director, Ian Laithwaite, faced one of the most challenging economic climates in which to secure commercial income: nevertheless, Ian has brought forward a number of new partners and sponsors, and thanks to his guidance to Trustees, contracts for funding were secured for multiple years, proving invaluable in a year where there was next to no activity. 

The National Competitions team had another disrupted year, but were all delighted – and relieved – to be able to support the resumption of rep football in April 21. Josh Thornton and Jack Evans, our National Competitions’ Secretaries, worked exceptionally well through the demands of a foreshortened 20/21 season whilst planning ahead for the 21/22 season, setting up new competitions in our Champions Cups and supporting and encouraging school teams to re-enter. 

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Well done to both colleagues who are proving invaluable to the effective operation of our national competitions. Darren Alcock, our Director of Operations, has led his team with clarity, determination and intelligence through the year, and continued to be invaluable to “COBRA”, the ESFA’s Emergency Committee, through the course of the pandemic. We extend our thanks to Darren for his extra contributions this season. 

Jacob Blades, former marketing intern, joined the ESFA in a paid capacity as our PR, Marketing and Communications Assistant this season, and picked up quickly from where he had left off in his internship. Jake’s skills and commitment are assets to the ESFA, harnessed under the expert guidance of Sarah Kearney, our PR, Marketing and Communications Manager. Sarah’s work has again been instrumental in retaining sponsors in the absence of significant schools’ football activity; her success in this is exceptional. 

Elsewhere amongst the team, Andy and Kieren worked hard to see through the Association restructure process. Disappointingly, the disability festivals were not able to take place again this year, and the planned development activities were severely curtailed. Both post holders left the ESFA this year, and both can be proud of their significant contribution to our work. 

The ESFA wishes to place on record its sincere appreciation for the services rendered to the association by Lorna Blakeman, Head of Administration, over the past 35 years. Lorna, having joined the association in 1985, was instrumental in the monumental organisation of the annual England U15 Schoolboy international events which were hosted at Wembley Stadium and Old Trafford throughout late 80’s and 90s; including ticketing for up 80,000 spectators and co-ordinating the official banquet for hundreds of dignitaries on each occasion with meticulousness precision and professionalism. Additionally, during the same period, Lorna managed the Associated Schoolboy forms between schools and professional clubs including, the then to be future global icons, David Beckham and Michael Owen. One of Lorna’s most memorable and rewarding projects was the centenary celebrations which included taking a lead role on the organising committee of the England U18 Schoolboys versus Rest of the World showcase match at Villa Park in 2004, as well as the return to the newly built Wembley Stadium in 2008 and 2009 to co-ordinate internationals against Scotland and France, respectively. The latter of which included a celebrity invitation match involving David Tennant, Ralph Little and Ben Shepherd. As pastures new beckon, Lorna, now a Life Member of the association, will be affectionately missed by her friends and work colleagues at HQ, as well as by countless members of Council and Member association officials which she has served so well during her time with ESFA. We offer Lorna our very best wishes for a successful and enjoyable future. 

Martin and Sarah continue to provide high levels of expert advice on safeguarding matters, preparing us well for assessment against the FA’s Safeguarding Operating Standard. Sarah’s experience in this was highly influential in the ESFA’s successful achievement of the SOS, which also could not have been achieved without Martin’s expertise, particularly in his ongoing support for complex disciplinary cases and advice to Members. The service to our Members on safeguarding is dependent on the flexibility of our part time NCWOs who always prioritise child welfare over counting hours worked for the ESFA. A huge thank you to them both. 

Our newest team member, Chris Parkin, joined the ESFA late in the season, amidst the melee of the SOS assessment. As an experienced governance manager and a football volunteer himself, 

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Chris’s expertise is already influencing our practice for the better and you will no doubt join us in supporting Chris to succeed. 

Again, Dawn Howard, our Finance Manager, has continued to support the Trustees and the COBRA Committee with their meetings to ensure the effective operations of the Association through the pandemic. Once again, Dawn has been called upon to conduct extensive duties beyond those routinely expected of her role, and she has done so with the consideration and attention to detail which makes her successful in her finance role. A personal thank you once again from the CEO to Dawn, bearing some of the brunt of Lorna’s departure and staff furlough, particularly in the early part of the year. 

## **1.6   AUDITORS** 

The ESFA’s Honorary and Professional Auditors continue to provide the Association with advice and an independent, critical eye. 

The Honorary Auditors, Neil Pont (Northumberland) and Allan Reed (Durham)  have continued in their role as critical friends of Council and Trustees, and as advocates of the Association’s membership. Colleagues welcomed the appointment of John Williamson (Nottinghamshire) in part 1 of this AGM. They successfully appointed Sion Portman as an independent member during the year, bringing experience of the business world to Council. Sion has settled well and is keen to have an impact during his term of office. 

Mark Ashton, of Lancaster & Co, continues to perform his professional duties on behalf of the Association with due diligence. Mark works with clients from a range of sectors and this experience is invaluable. The long-standing relationship between Lancaster & Co and the ESFA is greatly valued. 

Council wishes to record its thanks to our Honorary and Professional Auditors for their work on behalf of the Association 

## **SECTION 2 – FINANCE AND SPONSORSHIP** 

## **2.1   FINANCE** 

The disruption to ESFA activity continued to have a significant impact on the finances of the association during the 20-21 financial year. 

The planned budget was expected to produce a loss but has produced a somewhat misleading positive balance of approximately £185,000. This is entirely due to the loss of activity during to the pandemic. With the exception of FA funding which needs to be spent or returned in accordance with the grant terms, this surplus cannot be carried forward to be used for future routine, day to day operations and is automatically transferred to the ESFA's reserves. 

Actual expenditure for the 20-21 season, at c.£666,000, was approximately £337,000 less than the planned budget. The following headline areas made a significant contribution to the reductions in planned expenditure; no national schools' competitions, reduced rep competitions, no international programme, unspent development money, online meetings, central administration – e.g. office closed, no staff travel, etc. 

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ESFA income for the 20-21 season was down by approximately £100,000 compared to budget. Contract negotiations during the 20/21 year will result in a reduction in some sponsorship income in the 22/23 season. 

The current season 21-22 is budgeted to show a £75,000 loss with a full year of activity – a more realistic demonstration of where we are with in-year revenue and expenditure. 

In the 19-20 financial report it was projected that the 3-year period 2019- 2022 would show a cumulative loss of approximately £10,000. This financial plan was made on the assumption that normal activities would resume in 20/21: had that been the case, then it can reasonably be assumed that the £10,000 forecast loss would have been achieved. However, this report has already highlighted the exceptional underspend in 2021, which has distorted the cumulative three year out-turn by at least the surplus achieved in year. 

During the challenging 20-21 season the Trustees remained committed to providing the maximum possible support for member associations. 

Of the total £665,954 of ESFA expenditure, £239,872 was spent as follows: 

|-|£125, 332|Administrator Grants|
|---|---|---|
|-|£44,000|Grants to counties|
|-|£21,000|Resumption of football grants|
|-|£8,000|Regional grants|
|-|£26,290|Travel and accommodation to associations|
|-|£6,600|County affiliations|
|-|£8,650|Rep football insurance|



FA grant funding has been an emerging picture over the year following the FA Education Partners Review of last year. Funding for 21/22 onwards has now been granted, with KPIs approved. 

During the season, the ESFA Council and Trustees took the decision that, in Season 21/22, payment would be required for children to register to play representative football. This decision was taken to enable national inter association competitions to continue and to seek an alternative sustainable funding source for these competitions as traditional funding methods (e.g. sponsorship and grant funding) has been unsuccessful to date. 

It has been, and continues to be, a challenge to work through this financially turbulent period. The ESFA Trustees and Council are grateful for the skill and dedication of our Chief Executive, Andrea Chilton and our Finance Manager, Dawn Howard to support us in our work to negotiate these uncertain times. 

## **2.2 SPONSORSHIP** 

Again, 20/21 could have been a highly unsatisfactory year for our sponsors, but our support for their work and their commitment to the ESFA resulted in their continued commitment to the Association. Both PlayStation and Danone continued with their invaluable support for our Association through 20/21, and it was with great reluctance that Danone’s change in strategy enforced their withdrawal from the partnership at the end of the season. Danone have highly commended the ESFA and have offered to provide testimonial about the quality of our work to any potential successor sponsor. 

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On the international programme, despite there being limited international activity, Utilita remained committed to their partnership with the ESFA which has two further seasons to run. Pendle continued in their final year as Official Kit Supplier, prepared to cover the cost of kitting out both international teams had the pandemic permitted: likewise Inspire remained committed to the provision of our overseas preparatory training, also disrupted by the pandemic. UCFB, our HE partner, was again delighted with the impact of the support from the ESFA on student enquiries and were pleased to introduce the ESFA to First Point USA, who through an opening tendering process became the ESFA’s Official Overseas Scholarships partner, following the voluntary liquidation of Pass4Soccer in 2019/20. First Point USA remain committed to the ESFA despite, like others, not securing the access to players that our international programme provides. 

Our new partners also, of course, saw little football activity but VEO, the ESFA’s Official Remote Broadcasting partner, remains committed to supporting schools’ football. Oddballs, the new ESFA Charity partner, benefitted from some social media coverage and were pleased with what was achieved. Panini continued to work with the ESFA in 2020/21, running their primary school “Classroom Challenge”. The winning school received £3000 in cash from Panini, with goodies given to the winning student. Panini finished the season by commissioning a further project from the ESFA in early 2021/22. 

Finally, the PLCF had intended to re-open the relationship with the ESFA, with some support for primary schools’ football: regrettably in this instance the pandemic did prevent the partnership from materialising, but we remain hopeful that it will be reintroduced in 2021/22. 

There are a number of other organisations who support the ESFA not with cash, but with their own resources, by reducing fees considerably or by gifting equipment. We therefore add our thanks to 247.TV, broadcast partner; thee5three photography, official photographer; 33Creative, design partner and Mark Harrod, equipment supplier. Their contribution, and that of others named here, remains vital to the viability of the Association and to the quality of our work. 

## **SECTION 3 – COMMITTEE REPORTS** 

## **3.1   REPRESENTATIVE FOOTBALL** 

Unfortunately history repeated itself again during the 2020/21 season with very little International football taking place due to the Covid 19 pandemic and a further extended period of lockdown. As a consequence there was no U15 Girls' International squad selected in 2020. However the 19/20  squad whose season was severely disrupted by the pandemic did manage two play two fixtures in 2021, the latter serving as the cap presentation. They played a friendly match against the Welsh U15 Girls' at the National Football Development Centre in Wrexham on the 9th of May 2021 winning 6-2. This game was followed by another friendly match against the Scottish U15 Girls' at Newcastle University Cochrane Park Sports Ground in Newcastle-upon-Tyne on the 5th of June 2021, unfortunately losing 0-2 in a very entertaining game. 

A similar situation applied to the boys as there was no U18 International squad selected in 2020. Again the 19/20 squad, whose season was also severely disrupted by the pandemic, managed to complete one fixture in 2021 playing a friendly match against Harrogate Town FC U19's at Newcastle University Longbenton Sports Ground in Newcastle-upon-Tyne on the 6th of June 2021 

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winning 6-1. The International cap presentation made by ESFA Chairman Mr Philip Harding took place immediately following the game. 

Council would like to thank both the girls' and boy's management teams and everyone else involved in securing some international football for the players whose season was severely disrupted in 2019/20 culminating in their well deserved cap presentations eventually taking place. 

Members noted the progress of the national rep football finals from 20/21, and wish to thank the ESFA staff team for their determination and hard work to ensure as many teams as possible experienced national finals. Members also monitored the progress of Association affiliation specifically with regard to child welfare compliance and the regrettable but necessary suspensions arising from non-compliance. Members are again urged to ensure that their association personnel records are current, with staff no longer involved removed from the portal and all new staff added, whatever their role. 

## **3.2   COMPETITIONS** 

The Competitions Competition committee was chaired again by Stuart Botham, supported by his Council colleagues Alan Johnston, Peter Clayton, Mike Coyne, Eamonn Kearney along with Darren Alcock and Sarah Kearney from the head office. 

The ESFA were delighted to eventually conclude the 19-20 season, albeit a year later than scheduled due to the impact of Covid-19, regarding the following finals: Under 18 Super League (Men’s) Wednesday 19 May 2021 

St Andrew’s Stadium, Birmingham City Football Club Park View School (Durham CSFA) 2-2 John Madejski Academy (Berkshire CSFA) (After extra time – JMA won 4-2 on penalties) 

Under 13 Schools’ Cup for B Teams (Boys) Wednesday 26 May 2021 Selhurst Park, Crystal Palace Football Club Glenmoor & Winton Academy (Dorset CSFA) 3-4 Hurstmere School (Kent CSFA) 

The ongoing implications of Covid-19 dictated that no ESFA Inter-School Cup competitions could take place in Season 20-21, including the primary school, secondary school and deaf school activities.  At the point of which registrations were accepted by ESFA at the start of the season, the number of participating teams was recorded as 2476 boys’ teams and 737 girls’ teams.  This represented an approximate 50% drop on the number of entries received for the 19-20 season, which was understandable considering the uncertainty created by the global pandemic. 

A seasonal reduction regarding Covid infection rates in Spring 2021 allowed the ESFA the chance to host a portfolio of rep. team knockout cup activity.  174 boys’ teams and 51 girls’ teams registered to take part in the competitions across the age groups for district and county teams. Unfortunately, the conclusion of the season coincided with a time of year when football stadia were unavailable to host national finals due to pitch renovation work.  Therefore, the ESFA decided to postpone all but one of the following national finals until after the school summer holidays: 

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Under 11 Danone Nations 9v9 Inter District Cup – Boys’ Final Saturday 04 September 2021 New Bucks Head, AFC Telford United Football Club Wolverhampton SFA 2-4 Lewisham PSFA 

Under 11 Danone Nations 9v9 Inter District Cup – Girls’ Final Saturday 04 September 2021 New Bucks Head, AFC Telford United Football Club Woking PSFA 2-4 Liverpool SFA 

Under 13 Inter-District Cup – Boys’ Final Sunday 12 September 2021 The Sixways Stadium, Worcester Liverpool SFA 3-3 Aldershot & Farnborough SFA (After extra time – Aldershot & Farnborough won 5-3 on penalties) 

Under 14 Inter-County Cup – Boys’ Final Wednesday 16 June 2021 St Mary’s Stadium, Southampton Football Club Kent CSFA 1-2 Sussex CSFA 

Under 14 Inter-County Cup – Girls’ Final Saturday 18 September 2021 EBB Stadium, Aldershot Town Football Club Gloucestershire CSFA 0-3 Middlesex CSFA 

Under 15 Inter-District Cup – Boys’ Final Sunday 19 September 2021 The Sixways Stadium, Worcester Chester-le-Street, Washington & Derwentside SFA 1-3 Croydon SFA 

Under 16 Inter-County Cup – Boys’ Final Sunday 19 September 2021 The Sixways Stadium, Worcester Cleveland CSFA 0-3 Kent CSFA 

Under 16 Inter-County Cup – Girls’ Final Sunday 12 September 2021 The Sixways Stadium, Worcester Lancashire CSFA 3-0 Middlesex CSFA 

Under 18 Inter County Cup – Boys’ Final Gloucestershire CSFA v Sussex CSFA 

*Trophy shared due availability issues relating to Covid-19 

The ESFA wishes to place on record its thanks to Aimee White (Sixways Stadium, Worcester), Charlotte Carter (Crystal Palace Football Club), Hugh Wilson (Southampton Football Club), Luke 

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Shelley (AFC Telford United), Robert Green and Mark Butler (Aldershot Town FC) for allowing us to use such fantastic facilities over the course of the ESFA national finals’ period. 

The ESFA would also like to place on record its thanks to Garry Griffiths of 353 Photography, Adrian Battersby at 247 TV, Samantha Banks, Abbie Wallis, Rebecca Gilliam for providing their services as qualified physiotherapists and the army of referees that have helped officiate at all ESFA fixtures and National Finals throughout the season. 

## **3.3. ASSOCIATION DEVELOPMENT** 

The Association Development Committee was chaired again by Mike Spinks, supported by his Council colleagues Ray Ashley, Ray Brown, Tony James, Mark Warren and Dave Woollaston. The Committee was delighted to be supported once again by staff members Andy Weston and Kieren Laverick. Both Andy and Kieren have now moved on to pastures new, with our best wishes and grateful thanks. Mention should also be made of Josh Thornton, who has particular responsibility for all ESFA discipline. The Committee has continued to drive change and assist the staff in the areas of governance and development to support our members and partners. Very little football was played during the course of the season, but the work of the committee continued uninterrupted by the pandemic. 

County reform has stayed at the forefront of the work programme conducted with our 44 County Associations. The Committee would like to commend all Counties for the demanding work they were asked to do and appreciate the sometimes difficult decisions that had to be made in achieving their own restructure. The rationale for restructure was to ensure sustainability and consistency. The effect of Covid-19 and the number of administrators being placed on furlough within County FAs were barriers to the successful conclusion of this target. However, only a very small number of counties are still in need of support. 

The Committee discussed the “Crown Dependencies” – Jersey, Guernsey and the Isle of Man – and what status they should have with the ESFA structure. They have been offered associate membership. 

To further improve our governance of the game the Committee has led and implemented new guidance on the appointment of match officials for ESFA National Finals. These proposals were subsequently accepted by the Competitions Committee and Council. 

Inevitably, the planned Regional Disability Festivals and the Association of Muslim Schools Finals Day did not take place. On a more positive note, a Return to Football Fund enabled Counties to apply for £500 to help with their resumption of the game. 

Although the season included periods of lockdown, the enforced pause in football did not interrupt the staff members who continued their work via several “Microsoft Teams” meetings. The Committee is grateful for their professionalism and that they were able to provide clear guidance for our members, partners, and external organisations. 

## **SECTION 4 – LIAISON** 

## **4.1   FOOTBALL ASSOCIATION** 

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Mike Spinks has now completed 7 seasons as the ESFA’s representative on The FA Council. Mike was re-appointed by The FA Nominations Panel to serve on the Disability Committee, the Futsal Committee and the Youth Committee. He is also a member of the FA Women’s Ambassadorial Panel.  During the Season 2020-2021 there were no international matches where the attendance of any FA ambassadors was required. 

## **4.1.1 The National Game Board** 

Members of The FA Council from the National Game decided, at a meeting in December 2019, to remove the automatic place for an education representative on the National Game Board. As such Mike Spinks is now an elected member by virtue of having passed through a rigorous series of interviews and presentations. The National Game Board conducted an Education Review during the winter of 2020/21. Led by Charlotte Lawrence, this was a comprehensive review of the education sector in which the ESFA CEO and Chairman were actively involved at various stages. It may be unconnected, but, following a big financial hit as far as our FA grant was concerned last season, the ESFA has been the recipient of a more equitable grant in the 2020-2021 season. Mike had regular termly meetings with ISFA Chief Executive, Mark Dickson, during the course of the season. 

## **4.1.2 FA Disability Committee** 

Mike Spinks continued as the Committee’s Vice-Chairman during Season 2020-2021. In this capacity, Mike was asked to lead a search for 4 new independent representatives to sit on the Committee. This was a time-consuming task involving advertising the post, reading applications, preparing a long list for approval and then interviewing a short list of 9 candidates. Eventually 4 people were chosen, including a former Captain of the England Blind Football Team. 

## **4.1.3 FA Futsal Committee** 

Mike Spinks sits on the FA Futsal Committee as the schools’ representative. No tournaments involving either club or school teams took place during the season. Futsal itself had a huge percentage of its normal grant withdrawn as a result of FA cuts. 

## **4.1.4 FA Youth Participation and Football Development Committee** 

Thanks are due to Andy Weston and Kieren Laverick for preparing quarterly ESFA updates for the Committee to consider. More notice was taken of them during the season (than was previously the case) as there was very little football taking place. These infographics are an effective way for the ESFA to sell itself to an audience largely ignorant of what schools’ football actually provides. 

## **4.1.5 FA Women’s Ambassadorial Panel** 

Mike Spinks has continued to be the voice from the world of education to speak when girls’ schools and youth football is being discussed. During the season several meetings took place involving the ESFA Chief Executive and Mike with senior FA staff member Sharon Brownlie concerning women’s and girls’ football, principally to discuss our Under 14 and Under 16 InterCounty Girls football leagues and cups, and matters relating to our Under 15 International squad. These matches and international trials will continue to be played on the 2[nd] Saturday of each month in Season 2021-2022. 

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## **4.2   SCHOOLS ASSOCIATION FOOTBALL INTERNATIONAL BOARD** 

The Schools Association Football International Board (more commonly referred to as SAFIB) is an organisation of affiliated countries from around the world who have an interest in promoting international schools’ football. As well as representation from the United Kingdom and Ireland, many of the European countries are members, as well as Australia and New Zealand. Mike Spinks is currently the SAFIB Secretary and Dave Woollaston the Assistant Secretary. Owen Aiston is the ESFA representative on the SAFIB Executive Committee. During the 2020-2021 season the SAFIB Annual General Meeting had to be held online. The usual SAFIB Winter Meeting did not take place because of restrictions on travel imposed by the pandemic. These events (normally in January each year) have been sponsored over the last few years by travel agents Inspiresport and hosted by different European football clubs (amongst them Benfica, FC Porto, Inter Milan, and PSV Eindhoven). Visits hosted by the Gibraltar FA, Morocco FA and the French FA have had to be put on hold for the time being. 

## **4.2.1 SAFIB Centenary Shield** 

The Under 18 Centenary Shield for boys’ national teams was declared null and void as no matches were able to be played. 

## **4.2.2 SAFIB Victory Shield** 

The Under 16 Victory Shield for boys’ national teams was due to be hosted by Scotland in Spain in October 2020 but did not take place due to the travel restrictions imposed by the pandemic. 

## **4.2.3 SAFIB Under 15 Bob Docherty Cup for Girls National Teams** 

This tournament is for the Girls Under 15 International Teams from Great Britain and Ireland – England, Northern Ireland, the Republic of Ireland, Scotland, and Wales – and was due to be hosted by the ESFA at Lilleshall National Sports Centre in April 2021 but was cancelled because of the pandemic. 

## **4.2.4 SAFIB Under 14 Allen McKinstry Cup for Boys Schools Teams** 

This tournament is for boys’ school teams from Great Britain and Ireland – the Champions from England, Northern Ireland, the Republic of Ireland, Scotland, and Wales. The event in May 2020 was due to be staged by the Football Association of Ireland Schools in Dublin but was cancelled because of the pandemic. 

## **4.2.5 SAFIB Under 14 Rod Houston Cup for Girls School Teams** 

This tournament, open to the girls’ champion school teams from the United Kingdom and Ireland, normally takes place at the Lilleshall National Sports Centre in Shropshire just before the half-term break in October each year. Mike Spinks and Dave Woollaston are responsible for the organisation and administration of this event. The 2020 tournament could not take place due to the pandemic. 

## **4.3   SARA** 

In normal times the Sports and Recreation Alliance meets in London twice a year to discuss matters of interest and concern from a wide variety of sports, not just football. It also arranges an Annual Conference in September with a topical issue being discussed in the morning prior to the afternoon 

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Annual General Meeting. Prince Edward chairs the AGM. As from April 2020 all meetings have been held online every fortnight to update members on the latest issues for sport resulting from the Covid-19 pandemic. 

## **4.4   NCSS** 

The National Council for School Sport usually has its Annual General Meeting in London every year, but it was held online in September 2020. It discusses matters of interest within school sport, not just football. It also usually arranges a summer Conference at Loughborough University. NCSS is linked with ISF (International Sport Federation), a body who arrange a variety of events at venues around the world. As far as football is concerned, ISF organise a Futsal Festival every 2 years and an Under-18 football tournament in the alternate years. 

## **4.5  CHILD WELFARE** 

Safeguarding children continues to be high on the FA agenda and the National Welfare Officers have worked closely with The FA to ensure ESFA Associations are guided to comply with FA policies and our legal obligations. To date, every Association running representative teams must have an FA qualified Welfare Officer with an in date (within the last 3 years) FA Criminal Record Check (DBS) and appropriate Safeguarding and Welfare Officer training.  Association Staff working with team must also have an in-date FA DBS and appropriate Safeguarding Training. 

The National Welfare Officers continue to work closely with Associations to ensure that they conform with these legal requirements. Associations must also ensure that all staff working with teams (not just the team manager) are listed on the ESFA Portal and allocated to the appropriate age group team. Council strongly requests local and county Associations with representative teams to keep this section of the Portal up to date throughout the season. It is ESFA policy to suspend Associations and individual teams who do not adhere to this requirement. 

The National Welfare Officers continue to work with all Association to ensure compliance and reenforce the ESFA policy that nobody must be coaching children on behalf of an Association without an accepted FA DBS and appropriate safeguarding training in place. 

Policy documents, guidelines and risk assessments have all been reviewed recently and Associations are asked to ensure there is a link to these documents on their own Association websites 

The National Welfare Officers are currently undertaking “desktop reviews” of a sample number of Associations and their social media presence. Early feedback indicates a positive response from Associations.  A regular Safeguarding update via Teams has been introduced. 

There have been a number of welfare concerns and incidents reported which have been managed by the National Welfare Officers, working closely with Association Welfare Officers or The FA Case Management team and Statutory Agencies where appropriate, to ensure children are safeguarded. National Welfare Officers have attended strategy meetings to discuss serious cases across the country when required. 

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Work continues on the new ESFA website and Portal and once in operation individual staff registered on the portal will automatically receive notification when their FA DBS / Safeguarding needs to be renewed. There are concerns over the high number of DBS applications that are started but not concluded because of a failure to complete the verification of documents. 

The ESFA has recently been successful in achieving The FA's "Safeguarding Operating Standard". This standard is assessed by Girling Hughes, an independent body commissioned by The FA to assess safeguarding practices in football. 

Girling Hughes concluded that "ESFA is ensuring that safeguarding is a strong part of its governance structures and operational practices...Governance in ESFA is good...ESFA has met the (Safeguarding Operating) Standard". As well as verifying that safeguarding practice is in accordance with statutory legislation, the report also identifies nearly 30 areas of good practice and assessors commented positively about the safeguarding knowledge and experience in the organisation. 

Achievement of the SOS is a condition of FA grant which has now been met, and the FA has congratulated the ESFA for achievement at the first attempt. There are concerns over the high number of DBS applications that are started but not concluded because of a failure to complete the verification of documents. 

## **4.6 MARKETING AND PR** 

Throughout the 2020 – 2021 season, the ESFA has continued to make improvements through the organisation’s PR and Communications strategy, despite the challenging environment created by the Covid-19 pandemic. The lack of activity has been a difficult obstacle to overcome, but the team has worked hard to ensure that the ESFA’s external profile has been maintained. Social media channels have continued to expand and the considered, strategic and continual use of social media proved helpful when communicating with schools, sponsors and the general public. The Marketing team has welcomed back former intern, Jacob Blades into a full time PR, Marketing and Comms Assistant position, further strengthening the ESFA’s ability to maintain a consistent approach to its social media. 

**4.6.1 Twitter** - Followers have increased once again from 21,506 to 22,896 and in the last three months the ESFA has earned almost 500,000 impressions with an engagement rate of 2.4%. Twitter continues to be an integral part of both the ESFA’s public image and communication strategy and has become hugely effective in advertising/promoting events, sharing successes and interacting with schools. The ongoing pandemic has forced the team, along with other sponsors and partners, to use Twitter for more creative campaigns, which in turn has inspired new ways to use the platform on a permanent basis. 

**4.6.2 Facebook** – Whilst Facebook still is not a priority channel for the ESFA to share information across, posts are routinely scheduled for publishing via this medium. Follower numbers have increased from 3,275 to 3,591 and posts that are shared appear to be well received by followers. Engagement and reach have increased significantly since these routine posts have been added to the comms plan and content will continue to be shared in this way. 

13 



**4.6.3 Instagram** – The ESFA Instagram account has seen an increase in followers from 3,705 to 4,461 with positive reactions to posts and interest in the content provided for the audience. Instagram provides a fantastic, visual platform to share the ESFA’s news and successes. The high-quality content provided by ESFA photographer, 353 Photography, makes it easy to populate Instagram posts and Instagram will continue as a priority focus for content for the Association. We are pleased that the channel is growing each year and will be concentrating on increasing this following further in the coming seasons. 

**4.6.4 YouTube** – International sponsors Utilita also sponsor the ESFA’s YouTube channel content, giving the ESFA significant targets to achieve. ESFA TV has received over 188,000 views in the last 12 months with subscribers increasing from 4,262 to 5,630. We were able to stream the delayed 2019/20 finals that took place at Lilleshall in October 2020, two International matches (Boys & Girls) in June and more National Finals from the 20/21 season in September 2021. We are looking at ways to improve our YouTube content, such as asking UCFB students to create opening and closing credits for all of our online productions. 

**4.6.5 Website** – The current website is still serving the Association until the new site and software is implemented. The website has recently been updated and re-organised to make information easier to access, ahead of moving it across to the new site. The website continues to be a valuable source of information and regularly received thousands of visitors. 

**4.6.6 International Squads** – The International squads from the 2019/20 season were able to get together in June 2021 to play a match each and receive their caps for representing their country, an honour they missed out on with the premature cancellation of their season. Both matches and presentations were live streamed and well received. International activity continues to be a priority for the Marketing team, particularly with an increased number of sponsors and partners on board and the coverage will continue right from the trials stage of the 2021/22 season. 

**4.6.7 Schools’ Football Week** – Schools’ Football Week was moved from its usual slot in February 2021 to May, in the hope that schools would have reopened by that point. Schools had, indeed, returned and with a message focussing on encouraging children to ‘get outside, have fun and enjoy being able to play sport with their school friends’, the engagement in this campaign more than tripled 2020’s participation figures. We were delighted that this season’s activity led to almost 8,500 schools registering some activity, equating to over 105,000 children taking part in schools’-football related activity across the course of the week, all from our campaign. The Department for Culture, Media and Sport once again backed the work we did and supported the campaign for the second season. 

– **4.6.8 Brand Identity** The ESFA continue to work with 33 Creative to create all digital and print publications. The designer’s skills have allowed extensions of the ESFA’s branding to the Champions Cup and Player Passport. The ESFA brand continues to become more recognisable in terms of logos, colours and fonts used across promotional materials. 

**4.6.9 Sponsors & Partners –** The 2020/21 season has been full of challenges in terms of satisfying sponsor needs, with such a lack of activity, however, partnerships have still continued to flourish and 2021/22 will bring a host of new activity and campaigns, to highlight all the great partners that support the Association. 

14 



## **SECTION 5** 

## **HONORARY AUDITORS’ REPORT** 

## **Covid-19** 

It is normal practice for the Honorary Auditors to visit ESFA Headquarters for a day to carry out interviews with staff and attend meetings with Trustees. The restrictions imposed by the Covid 19 pandemic meant that this was not possible. 

## **Monitoring and other activities** 

The Honorary Auditors received copies of Trustees minutes and, in addition, received minutes of the ‘COBRA’ committee that was set up to deal specifically with issues around Covid 19. Discussions have taken place between the Honorary Auditors and Trustees on matters raised in these meetings. 

The Honorary Auditors appointed Sion Portman to the post of Independent Council Member. 

We were pleased to welcome John Williamson as a third Honorary Auditor at Part 1 of the AGM 2021. 

## **Summary** 

The Honorary Auditors wish to reiterate that they are happy to act as a sounding board for membership if they have concerns they wish to raise. 

They acknowledge that the pandemic has brought a unique set of testing circumstances for staff, Trustees and Council and thank them for the way that they have met these challenges. The ESFA website and social media outlets carry clear and comprehensive guidance, with supporting documentation, to help associations make decisions about how they will approach their activities in the coming season. Members can be assured that this support will continue as we move forward together into uncharted waters. 

Neil Pont Allan Reed September 2021 

15 



## ENGLISH SCHOOLS FOOTBALL ASSOCIATION 


## FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 

30TH JUNE 2021 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

## FINANCIAL STATEMENTS FOR THE 12 MONTHS 

1ST JULY 2020 TO 30TH JUNE 2021 

## CONTENTS 

|Page||
|---|---|
|1|LEGAL AND ADMINISTRATIVE DETAILS|
|2|TRUSTEES REPORT|
|3|AUDITORS REPORT|
|4|STATEMENT OF FINANCIAL ACTIVITIES|
|5|BALANCE SHEET|
|6|CASH FLOW STATEMENT|
|7|NOTES TO THE FINANCIAL STATEMENTS|





ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 1 

FINANCIAL STATEMENTS - FOR THE YEAR ENDED 30 JUNE 2021 

## LEGAL AND ADMINISTRATIVE DETAILS 

|CHARITY|NUMBER<br>:|NUMBER<br>:|NUMBER<br>:||1173338|
|---|---|---|---|---|---|
|TRUSTEES<br>:|||||M. COYNE (CHAIR)|
||||||D. WOOLLASTON|
||||||J. MARTIN (resigned 12 September 2020)|
||||||M. ROBINSON (appointed 12 September 2020)|
||||||P HARDING|
||||||M HIGNETT|
||||||A. JOHNSTON (appointed 29 October 2020, resigned 14 January 2021)|
||||||O.AISTON (appointed 14 January 2021, resigned 27 July 2021)|
||||||S. BOTHAM (appointed 27 July 2021)|
||||||N. LOFTUS (appointed 27 July 2021)|
|CHIEF EXECUTIVE<br>:|||||MISS. A. CHILTON|
|REGISTERED OFFICE<br>:|||||4 PARKER COURT|
||||||STAFFORDSHIRE TECHNOLOGY PARK|
||||||BEACONSIDE,  STAFFORD|
||||||ST18 0WP|
|HONORARY AUDITORS<br>:|||||N. PONT|
||||||A. REED|
||||||T. POLLARD (resigned 20 July 2020)|
|BANKERS<br>:|||||CAF BANK LTD|
||||||25 KINGS HILL AVENUE|
||||||KINGS HILL|
||||||WEST MALLING|
||||||KENT  ME19 4JQ|
|AUDITORS<br>:|||||LANCASTER HASKINS LTD|
||||||GRANVILLE HOUSE|
||||||2 TETTENHALL ROAD|
||||||WOLVERHAMPTON|
||||||WV1  4SB|
|SOLICITORS:|||||CREAM HR LTD|
||||||17 LICHFIELD BUSINESS VILLAGE|
||||||THE FRIARY|
||||||LICHFIELD|
||||||STAFFORDSHIRE|
||||||WS13 6QG|





Page 2 

## ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2021 

The trustees present their report with the financial statements of the charity for the period 1 July 2020 to 30 June 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity. 

## TRUSTEES' RESPONSIBILITIES 

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England & Wales 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 charity and of the incoming resources and application of resources of the charity 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 (FRS 102); 

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 financial statements; 

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy  at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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 intergrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

## RISK MANAGEMENT 

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate our exposure to the major risks. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Internal control risks are minimised by the implementation of procedures for authorisation for some transactions. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the ESFA's HQ and activities and events staged by the Association. The Association had accommodated the national health & safety advice issued by the government in light of the Covid-19 pandemic, making arrangements for the Covid security of the HQ building & continued with the arrangements for the staff to safely work from home, based on ongoing risk assessments. 

## THE OBJECTIVES OF THE CHARITY AND STRUCTURE SET UP TO ACHIEVE THEM 

(a)   The mental, moral and physical development and improvement of schoolchildren and students through the medium of Association Football. 

(b)   To help teacher' charities and such other charitable purposes to such an extent as shall be recommended by the Annual General Meeting. 

The ESFA allows teachers and pupils to affiliate to the national association through their schools. Schools affiliate to local associations at all-age, secondary, middle school, and primary level.  They in turn elect members to serve on the national association which organises the activities of the association, with the support of a full-time chief executive and secretarial staff. The Trustees are elected from the national council and are already familiar with the practical work of the charity. 

The ESFA constitution consists of general rules which are available annually from the ESFA HQ. These general rules are implemented and the programme of national activities is supported in order to meet the objects of the Association. 

At the end of each season the council of the ESFA publishes its annual report which sets out the work, development and achievements of the association. ESFA review aims, objectives and activities each year. This review looks at what has been achieved and the outcomes of the work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people the ESFA is set up to help. The Charity Commission's general guidance on public benefit has been referred to when reviewing the aims and objectives and in planning the future activities. In particular the ESFA consider how these planned activities will contribute to the objectives of the Association. 

The annual report also carries a report of the financial position of the association while the council member responsible gives a verbal report at the Annual General Meeting explaining the salient features of the printed accounts. 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 2a 

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2021 (CONTINUED) 

## ACHIEVEMENTS AND PERFORMANCE 

Overall, the Trustees are satisfied that the objectives of the charity are being met 

The annual accounts normally identify those areas of income which have been received as a result of donations, sponsorship, affiliation and grant aid. The main sources of income are grants and sponsorship. 

## FINANCIAL REVIEW 

The statement of Financial Activities for the year is set out on page 4 of the financial statements. Funding for the charity's main activities is by sponsorship and FA funding. 

## PROPERTY 

In the Trustees' opinion the Balance Sheet value of the property is not materially different to the market value. 

## RESERVES POLICY 

The ESFA needs reserves so that it can meet its obligations even if anticipated funding sources failed to meet targets and cover unexpected expenditure. 

Short-term reserves are required to cover any setbacks in funding. 

Long-term reserves are required to reduce the impact of risks from the external environment 

and because some of the ESFA's activities require the Association to make advance commitment to expenditure before all necessary funding has been attracted or confirmed. 

In considering the appropriate level of reserves, the trustees took into account: Existing funds. 

Future income streams, together with an assessment of their reliability. Committed expenditure and how far this is controllable. 

The key areas of risk facing the association, and how likely these are to materialise. The average levels of reserves held by charities of a similar size. 

The trustees agreed a policy for sufficient funds to be held in reserves to cover core activities for approximately 6 months. 

It is the trustees policy to keep sufficient reserves easily accessible for the day-to-day running of the association. ESFA funds are held in a general reserve, short and medium-term interest treasury accounts, plus a long-term investment. 

With regards to risk, the trustees aim to invest in low-risk funds that maximise interest. With regards to ethics, the association will not invest in funds or companies whose activities obviously conflict with those of the ESFA. Budgets are set for each financial year and these are reviewed and reports produced on a regular basis. Professional advice is sought and taken when appropriate. 

## GOING CONCERN 

No material uncertainties that cast significant doubt about the ability of the association to continue as a going concern have been identified by the trustees. This assessment had taken account of the changes in income & expenditure as a result of the Covid-19 pandemic, & the short- & medium-term financial planning managed accordingly. The forecasts made in anticipation of such an eventuality took account of the Association's reserves, & its asset base, including the building, which would remain in the ESFA's possession. On the basis of their assessment of the ESFA's financial position, the trustees have a reasonable expectation that the association will be able to continue in operational existence for the foreseeable future. Therefore they continue to adopt the going concern basis of accounting in preparing the annual financial statements. 

## PLANS FOR FUTURE PERIODS 

Looking forward to Season 2021/22 and beyond, the ESFA will continue to ensure that football is available to all schoolchildren and students. 

Investment in developing local football will be continued. In order to meet our charitable objectives the activities of the Association will be monitored, seeking improvements whenever possible. 

## AUDITORS 

A resolution proposing that Lancaster Haskins Limited be re-appointed as auditors of the charity will be put to the Annual General Meeting. 

## SIGNED ON BEHALF OF THE TRUSTEES 

………………………………… ……………………………………….. …...……………………………………. M. COYNE P. HARDING M. HIGNETT 

Date:  12 October 2021 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 3 

## REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

## **Opinion** 

We have audited the financial statements of The English Schools Football Association (the "charity") for the year ended 30 June 2021 which comprise the statement of financial activities, the balance sheet, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. 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). 

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports ) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' 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 charity and the charity's trustees, as a body, for our audit work, for this report, or for the opinions we have formed. 

In our opinion the financial statements: 

give a true and fair view of the state of the charity's affairs as at 30 June 2021, 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 properly prepared in accordance with the requirements of the Charities Act 2011. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs UK) and applicable law. Our reponsibilities 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 charity 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** 

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where: 

the trustees' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; 

or 

the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. 

## **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 auditor's 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. 

## **Matters on which we are required to report by exception** 

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: 

the information given in the financial statements is inconsistent in any material respect with the trustees' report; or sufficient accounting records have not been kept; or 

the financial statements are not in agreement with the accounting records and returns; or 

we have not received all the information and explanations we require for our audit. 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 3a 

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ENGLISH SCHOOLS FOOTBALL ASSOCIATION (CONTINUED) 

## **Responsibilities of trustees** 

As explained more fully in the trustees' responsibilities statement set out on page 2, the trustees are responsible for the preparation of financial statements which 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 charity'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 charity 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 about 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. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: 

the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; 

we identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our commercial knowledge; 

we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Charities Act 2011, data protection, anti-bribery, employment, environmental and health and safety legislation; 

we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and 

identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. 

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: 

making enquiries of management as to where they considered there was a susceptibility to fraud, their knowledge of actual suspected and alleged fraud; 

considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and 

To address the risk of fraud through management bias and override of controls, we: 

performed analytical procedures to identify any unusual or unexpected relationships; tested journal entries to identify unusual transactions; 

investigated the rationale behind significant or unusual transactions; and 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: 

agreeing financial statement disclosures to underlying supporting documentation; reading the minutes of meetings of those charged with governance; enquiring of management as to actual and potential litigation and claims; 

There are inherent limitatons in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures require to identify non-compliance with laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any. 

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. 

Date:  12 October 2021 

…………………………………………………… Lancaster Haskins Limited, Statutory Auditor Granville House, 2 Tettenhall Road, Wolverhampton, WV1 4SB 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 4 

## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2021 

|Note<br>**INCOME & ENDOWMENTS FROM**<br>Other Trading Activities<br>Sponsorship<br>8<br>Partnerships<br>9<br>Donations & Royalties<br>Handbooks & Publications<br>12<br>Investment Income<br>10<br>Charitable Activities<br>FA Income<br>11<br>Job Retention Scheme<br>Affiliation Fees<br>Disciplinary Charges<br>National Competition Entry Fees<br>International Matches<br>14<br>Premier League Primary Initiative<br>**Total**<br>**EXPENDITURE ON**<br>Raising Funds<br>Handbooks & Publications<br>12<br>Fundraising & Publicity<br>13<br>Charitable Activities<br>International Matches<br>14<br>Council and AGM<br>17<br>Management & Administration<br>17<br>National Competitions<br>18<br>Festivals of Football<br>15<br>Regional Activity Funding<br>FA Revenue Expenditure<br>16<br>**Total**<br>**Gains/ (Losses) On Investment Assets:**<br>Realised<br>Unrealised<br>**NET INCOME/(EXPENDITURE)**<br>Transfer Between Funds<br>**Net Movement in Funds**<br>**Net Movement In Funds:**<br>7<br>**Total Funds Brought Forward**<br>**TOTAL FUNDS CARRIED FORWARD**||Unrestricted<br>Funds<br>£<br>260,000<br>26,250<br>18<br>-<br>98<br>-<br>45,309<br>6,600<br>2,117<br>28,463<br>-<br>-<br>368,855<br>1,077<br>9,608<br>5,728)<br> <br>3,492<br>199,450<br>8,731<br>-<br>8,000<br>-<br>224,630<br>-<br>34,168<br>178,393<br>5,793<br>184,186<br>184,186<br>1,774,583<br>1,958,769||Restricted<br>Funds<br>£<br>-<br>-<br>-<br>-<br>447,117<br>-<br>-<br>-<br>-<br>-<br>-<br>447,117<br>-<br>3,000<br>-<br>-<br>155,843<br>78,356<br>-<br>-<br>204,125<br>441,324<br>-<br>-<br>5,793<br>( 5,793)<br>-<br>-<br>-<br>-|Total<br>2021<br>£<br>260,000<br>26,250<br>18<br>-<br>98<br>447,117<br>45,309<br>6,600<br>2,117<br>28,463<br>-<br>-<br>815,972<br>1,077<br>12,608<br>5,728)<br>(<br>3,492<br>355,293<br>87,087<br>-<br>8,000<br>204,125<br>665,954<br>-<br>34,168<br>184,186<br>-<br>184,186<br>184,186<br>1,774,583<br>1,958,769|Total<br>2020<br>£<br>350,500<br>9,155<br>333<br>4,042<br>1,099<br>556,194<br>16,608<br>30,000<br>5,435<br>130,581<br>7,090<br>6,305|
|---|---|---|---|---|---|---|
||||||||
|||||||1,117,342|
||(|||||-<br>14,432<br>46,603<br>24,290<br>366,024<br>274,051<br>2,356<br>-<br>271,378|
|||||||999,134|
|||||||-<br>429)<br>(|
|||||||117,779<br>-|
|||||||117,779|
|||||||117,779<br>1,656,804|
|||||||1,774,583|



All income and expenditure derive from continuing activities. 

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



Page 5 

ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

BALANCE SHEET - AS AT 30 JUNE 2021 

|FIXED ASSETS<br>Tangible Fixed Assets<br>Investments<br>CURRENT ASSETS<br>Stock<br>Debtors<br>Deferred Expenditure<br>Cash At Bank<br>CREDITORS;<br> Amounts Falling<br>Due Within One Year<br>Sundry Creditors & Accruals<br>Advance Income<br>NET CURRENT ASSETS<br>TOTAL ASSETS LESS CURRENT LIABILITIES<br>CREDITORS;<br> Amounts Falling<br>Due After More Than One Year<br>TOTAL ASSETS<br>FUNDS AND RESERVES<br>Unrestricted Funds<br>Restricted Funds|Note<br>4<br>5<br>20<br>6<br>21<br>22<br>7<br>7|30/06/21<br>30/06/20<br> £<br> £<br>£<br>£<br>620,941<br>574,839<br>188,875<br>154,707<br>16,051<br>15,044<br>13,170<br>183,284<br>5,550<br>67,631<br>1,451,730<br>1,116,499<br>1,486,501<br>1,382,458<br>158,516<br>285,972<br>179,032<br>51,449<br>337,548<br>337,421<br>1,148,953<br>1,045,037<br>1,958,769<br>1,774,583<br>-<br>-<br>1,958,769<br>1,774,583<br>1,958,769<br>1,774,583<br>-<br>-<br>1,958,769<br>1,774,583|30/06/21<br>30/06/20<br> £<br> £<br>£<br>£<br>620,941<br>574,839<br>188,875<br>154,707<br>16,051<br>15,044<br>13,170<br>183,284<br>5,550<br>67,631<br>1,451,730<br>1,116,499<br>1,486,501<br>1,382,458<br>158,516<br>285,972<br>179,032<br>51,449<br>337,548<br>337,421<br>1,148,953<br>1,045,037<br>1,958,769<br>1,774,583<br>-<br>-<br>1,958,769<br>1,774,583<br>1,958,769<br>1,774,583<br>-<br>-<br>1,958,769<br>1,774,583|
|---|---|---|---|
|||1,486,501||
|||158,516<br>179,032||
|||337,548||
|||||
||||1,774,583<br>-|
||||1,774,583|
||||1,774,583<br>-|
||||1,774,583|



The financial statements were approved and authorised for issue by the Board on 12 October 2021 Signed on behalf of the board of trustees 

……………..………………………… 

M. COYNE 

Date:  12 October 2021 

The notes on pages 7 to 14 form part of these financial statements. 

Charity Commission Number: 1173338 



Page 6 

ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

## CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021 

|Note<br>**Cash flows from operating activities:**<br>Cash generated from operations<br>1<br>Tax paid<br>**Net cash provided by (used in) operating**<br>**activities**<br>**Cash flows from investing activities:**<br>Purchase of tangible fixed assets<br>Purchase of fixed asset investments<br>**Net cash provided by (used in) investing**<br>**activities**<br>**Change in cash and cash equivalents in the**<br>**reporting period**<br>**Cash and cash equivalents at the beginning**<br>**of the reporting period**<br>**Cash and cash equivalents at the end**<br>**of the reporting period**||30/06/21<br>£<br>400,879<br>-<br>400,879<br>65,648)<br> <br>(<br>-<br>65,648)<br> <br>(<br>335,231<br>1,116,499<br>1,451,730|30/06/20<br>£<br>227,620<br>-|
|---|---|---|---|
||||227,620|
||(||3,210)<br> <br>-|
||(||3,210)<br>|
||||224,410<br>892,089|
||||1,116,499|



|NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021<br>1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES<br>30/06/21<br>30/06/20<br>£<br>£<br>**Net income/(expenditure) for the reporting period**<br>**(as per the statement of financial activities)**<br>184,186<br>117,779<br>**Adjustments for:**<br>Fair value increase in listed investments<br>34,168)<br>(<br>429<br>Depreciation<br>19,546<br>19,306<br>Increase in stocks<br>1,007)<br>(<br>-<br>Decrease in debtors<br>232,195<br>83,757)<br>(<br>Increase in creditors<br>127<br>173,863<br>**Net cash provided by (used in) operating activities**<br>400,879<br>227,620|NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021<br>1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES<br>30/06/21<br>30/06/20<br>£<br>£<br>**Net income/(expenditure) for the reporting period**<br>**(as per the statement of financial activities)**<br>184,186<br>117,779<br>**Adjustments for:**<br>Fair value increase in listed investments<br>34,168)<br>(<br>429<br>Depreciation<br>19,546<br>19,306<br>Increase in stocks<br>1,007)<br>(<br>-<br>Decrease in debtors<br>232,195<br>83,757)<br>(<br>Increase in creditors<br>127<br>173,863<br>**Net cash provided by (used in) operating activities**<br>400,879<br>227,620|NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021<br>1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES<br>30/06/21<br>30/06/20<br>£<br>£<br>**Net income/(expenditure) for the reporting period**<br>**(as per the statement of financial activities)**<br>184,186<br>117,779<br>**Adjustments for:**<br>Fair value increase in listed investments<br>34,168)<br>(<br>429<br>Depreciation<br>19,546<br>19,306<br>Increase in stocks<br>1,007)<br>(<br>-<br>Decrease in debtors<br>232,195<br>83,757)<br>(<br>Increase in creditors<br>127<br>173,863<br>**Net cash provided by (used in) operating activities**<br>400,879<br>227,620|NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021<br>1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES<br>30/06/21<br>30/06/20<br>£<br>£<br>**Net income/(expenditure) for the reporting period**<br>**(as per the statement of financial activities)**<br>184,186<br>117,779<br>**Adjustments for:**<br>Fair value increase in listed investments<br>34,168)<br>(<br>429<br>Depreciation<br>19,546<br>19,306<br>Increase in stocks<br>1,007)<br>(<br>-<br>Decrease in debtors<br>232,195<br>83,757)<br>(<br>Increase in creditors<br>127<br>173,863<br>**Net cash provided by (used in) operating activities**<br>400,879<br>227,620|NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021<br>1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES<br>30/06/21<br>30/06/20<br>£<br>£<br>**Net income/(expenditure) for the reporting period**<br>**(as per the statement of financial activities)**<br>184,186<br>117,779<br>**Adjustments for:**<br>Fair value increase in listed investments<br>34,168)<br>(<br>429<br>Depreciation<br>19,546<br>19,306<br>Increase in stocks<br>1,007)<br>(<br>-<br>Decrease in debtors<br>232,195<br>83,757)<br>(<br>Increase in creditors<br>127<br>173,863<br>**Net cash provided by (used in) operating activities**<br>400,879<br>227,620|
|---|---|---|---|---|
|1.|||||
||<br>**Net income/(expenditure) for the reporting period**<br>**(as per the statement of financial activities)**<br>**Adjustments for:**<br>Fair value increase in listed investments<br>Depreciation<br>Increase in stocks<br>Decrease in debtors<br>Increase in creditors<br>**Net cash provided by (used in) operating activities**|<br>(<br>(|<br>30/06/21<br>£<br>184,186<br>34,168)<br> <br>19,546<br>1,007)<br> <br>232,195<br>(<br>127<br>400,879||
|||||227,620|





ENGLISH SCHOOLS FOOTBALL ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - 30 JUNE 2021 

Page 7 

## 1. ACCOUNTING POLICIES 

## (a) Basis Of Preparation 

The English Schools' Football Association is a charitable incorporated organisation (CIO) registered in England. The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities and the Charities Act 2011. 

The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value, as modified by the revaluation of certain assets. 

## (b) Fixed Assets 

Depreciation is provided on office equipment at 25% of the annual reducing balance in order to write off each asset over its estimated useful life.  Expenditure on new computers is depreciated over 3 years on 

a straight line basis. The property is depreciated at a rate of 2% per year commencing 1 January 2007. 

## (c) 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 and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. 

## (d)  Income Recognition 

Sponsorship income is recognised in the financial statements as the relevant competition expenditure falls due. All other incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. 

## (e) Grants 

Income from grants are recognised at fair value in the financial statements upon receipt and offset against the expenditure to which they relate. 

## (f) Resources Expended 

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. 

## (g) Pension Costs 

The charity operates a defined contribution scheme for members of staff.  The assets of the scheme are held separately from those of the charity in an independently administered fund.  The amount charged in the SoFA represents the contributions payable to the scheme in respect of the accounting period. 

## (h) Operating Leases 

The net rentals for operating leases are charged to the income and expenditure account on an equal-instalment basis over the period of the operating lease. 

## (i) Stock 

Stock is included in the accounts at the lower of cost and net realisable value and relates to stock held for the award scheme, presentation and saleable items. 

## (j) Deferred incoming resources 

Income is deferred in respect of sponsorship, competition entry fees and grants which relate to periods subsequent to 30 June 2021, on a time-apportioned basis. 

## (k) FA Income 

The receipt in advance of a grant for expenditure that must take place in a future accounting period is accounted for as deferred income and recognised as a liability until the accounting period in which the ESFA is allowed by the condition to expend the resource. 

## (l) Investments 

Investments are shown at market value with the unrealised surplus being transferred to unrestricted funds. 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 8 

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2021 

## (m) Financial Instruments 

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss. 

## (n) Significant judgements and estimates 

Management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. 

There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements. 

## (o) Support costs allocation 

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance sosts, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resource. 

## 2. RELATED PARTIES 

The association is affliated to the Football Association Limited and transactions between the parties are detailed in the statement of financial activities and notes. Please refer to page 4 and page 10, note 10. 

No remuneration or other benefits were paid to any of the ESFA Trustees. The ESFA paid in total £88,256 to Key Management Personnel. No individual staff member was paid £60,000 or more in the financial year. 

## 3. CONTROL RELATIONSHIPS 

The ultimate control is the English Schools' Football Assocation elected Board of Trustees. 

|FIXED ASSETS<br>Cost<br>As at 1 July 2020<br>Additions<br>Disposals<br>As at 30 June 2021<br>Depreciation<br>As at 1 July 2020<br>Charge For The period<br>Adjustment On Disposals<br>As at 30 June 2021<br>Net Book Values<br>As at 30 June 2021<br>As at 30 June 2020|Computer & Office<br>Equipment<br>£<br>33,865<br>65,648<br>1,164)<br>(<br>98,349<br>28,444<br>3,946<br>1,164)<br>(<br>31,226<br>67,123<br>5,421|Computer & Office<br>Equipment<br>£<br>33,865<br>65,648<br>1,164)<br>(<br>98,349<br>28,444<br>3,946<br>1,164)<br>(<br>31,226<br>67,123<br>5,421|Leasehold<br>Property<br>£<br>780,018<br>-<br>-<br>780,018<br>210,600<br>15,600<br>-<br>226,200<br>553,818<br>569,418|Total<br>£<br>813,883<br>65,648<br>1,164)<br>(|
|---|---|---|---|---|
|||<br>(|||
|||||878,367|
|||(||239,044<br>19,546<br>1,164)<br>(|
|||||257,426|
|||||620,941|
|||||574,839|



## 4. FIXED ASSETS 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 9 

## NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2021 

|5. <br>6. <br>7. <br>8. <br>9.|FIXED ASSET INVESTMENTS<br>30/06/21<br>30/06/20<br>£<br>£<br>Quoted Unit Trust Investments<br>Market Value As at 1 July 2020<br>154,707<br>155,136<br>Additions/(Disposals)<br>-<br>-<br>Net Realised Investment Gain (Loss)<br>-<br>-<br>Net Unrealised Investment Gains (Loss)<br>34,168<br>429)<br>(<br>As at 30 June 2021<br>188,875<br>154,707<br>Investments are shown at market value with the unrealised surplus being transferred to unrestricted funds.<br> CASH AT BANK<br>30/06/21<br>30/06/20<br>£<br>£<br>High Interest Accounts<br>1,121,975<br>751,876<br>Current Accounts<br>329,614<br>363,864<br>Cash In Hand<br>141<br>759<br>1,451,730<br>1,116,499<br> FUNDS<br>30/06/21<br>30/06/20<br>Unrestricted<br>Restricted<br>Unrestricted<br>Restricted<br>£<br>£<br>£<br>£<br>As at 1 July 2019<br>1,774,583<br>-<br>1,656,804<br>-<br>Surplus/(Deficit) For The Period<br>184,186<br>-<br>117,779<br>-<br>As at 30 June 20<br>1,958,769<br>-<br>1,774,583<br>-<br> SPONSORSHIP<br>30/06/21<br>30/06/20<br>£<br>£<br>Sony PlayStation, Premier League, Danone, Running Imp,<br>350,500<br>Utilita, Mark Harrod and Pendle<br>Sony PlayStation, Danone, Utilita<br>Mark Harrod and Pendle<br>260,000<br>260,000<br>350,500<br> PARTNERSHIPS<br>£<br>£<br>£<br>£<br>Income<br>First Point USA<br>10,000<br>-<br>Oddballs Apparel Ltd<br>1,250<br>-<br>UCFB<br>10,000<br>9,532<br>VEO Technologies<br>5,000<br>-<br>26,250<br>9,532<br>Expenditure<br>UCFB Distribution Costs<br>-<br>377<br>-<br>377<br>26,250<br>9,155<br>30/06/21<br>30/06/20|FIXED ASSET INVESTMENTS<br>30/06/21<br>30/06/20<br>£<br>£<br>Quoted Unit Trust Investments<br>Market Value As at 1 July 2020<br>154,707<br>155,136<br>Additions/(Disposals)<br>-<br>-<br>Net Realised Investment Gain (Loss)<br>-<br>-<br>Net Unrealised Investment Gains (Loss)<br>34,168<br>429)<br>(<br>As at 30 June 2021<br>188,875<br>154,707<br>Investments are shown at market value with the unrealised surplus being transferred to unrestricted funds.<br> CASH AT BANK<br>30/06/21<br>30/06/20<br>£<br>£<br>High Interest Accounts<br>1,121,975<br>751,876<br>Current Accounts<br>329,614<br>363,864<br>Cash In Hand<br>141<br>759<br>1,451,730<br>1,116,499<br> FUNDS<br>30/06/21<br>30/06/20<br>Unrestricted<br>Restricted<br>Unrestricted<br>Restricted<br>£<br>£<br>£<br>£<br>As at 1 July 2019<br>1,774,583<br>-<br>1,656,804<br>-<br>Surplus/(Deficit) For The Period<br>184,186<br>-<br>117,779<br>-<br>As at 30 June 20<br>1,958,769<br>-<br>1,774,583<br>-<br> SPONSORSHIP<br>30/06/21<br>30/06/20<br>£<br>£<br>Sony PlayStation, Premier League, Danone, Running Imp,<br>350,500<br>Utilita, Mark Harrod and Pendle<br>Sony PlayStation, Danone, Utilita<br>Mark Harrod and Pendle<br>260,000<br>260,000<br>350,500<br> PARTNERSHIPS<br>£<br>£<br>£<br>£<br>Income<br>First Point USA<br>10,000<br>-<br>Oddballs Apparel Ltd<br>1,250<br>-<br>UCFB<br>10,000<br>9,532<br>VEO Technologies<br>5,000<br>-<br>26,250<br>9,532<br>Expenditure<br>UCFB Distribution Costs<br>-<br>377<br>-<br>377<br>26,250<br>9,155<br>30/06/21<br>30/06/20|FIXED ASSET INVESTMENTS<br>30/06/21<br>30/06/20<br>£<br>£<br>Quoted Unit Trust Investments<br>Market Value As at 1 July 2020<br>154,707<br>155,136<br>Additions/(Disposals)<br>-<br>-<br>Net Realised Investment Gain (Loss)<br>-<br>-<br>Net Unrealised Investment Gains (Loss)<br>34,168<br>429)<br>(<br>As at 30 June 2021<br>188,875<br>154,707<br>Investments are shown at market value with the unrealised surplus being transferred to unrestricted funds.<br> CASH AT BANK<br>30/06/21<br>30/06/20<br>£<br>£<br>High Interest Accounts<br>1,121,975<br>751,876<br>Current Accounts<br>329,614<br>363,864<br>Cash In Hand<br>141<br>759<br>1,451,730<br>1,116,499<br> FUNDS<br>30/06/21<br>30/06/20<br>Unrestricted<br>Restricted<br>Unrestricted<br>Restricted<br>£<br>£<br>£<br>£<br>As at 1 July 2019<br>1,774,583<br>-<br>1,656,804<br>-<br>Surplus/(Deficit) For The Period<br>184,186<br>-<br>117,779<br>-<br>As at 30 June 20<br>1,958,769<br>-<br>1,774,583<br>-<br> SPONSORSHIP<br>30/06/21<br>30/06/20<br>£<br>£<br>Sony PlayStation, Premier League, Danone, Running Imp,<br>350,500<br>Utilita, Mark Harrod and Pendle<br>Sony PlayStation, Danone, Utilita<br>Mark Harrod and Pendle<br>260,000<br>260,000<br>350,500<br> PARTNERSHIPS<br>£<br>£<br>£<br>£<br>Income<br>First Point USA<br>10,000<br>-<br>Oddballs Apparel Ltd<br>1,250<br>-<br>UCFB<br>10,000<br>9,532<br>VEO Technologies<br>5,000<br>-<br>26,250<br>9,532<br>Expenditure<br>UCFB Distribution Costs<br>-<br>377<br>-<br>377<br>26,250<br>9,155<br>30/06/21<br>30/06/20|(|30/06/20<br>£<br>155,136<br>-<br>-<br>429)<br>|
|---|---|---|---|---|---|
||||||154,707|
||||||30/06/20<br>£<br>751,876<br>363,864<br>759|
||||||1,116,499|
|||||||
||||£<br>1,656,804<br>117,779|||
||||1,774,583||-|
||||30/06/20<br>£<br>350,500<br>350,500<br>£<br>£<br>-<br>-<br>9,532<br>-<br>9,532<br>377<br>377<br>9,155<br>30/06/20||30/06/20<br>£<br>350,500|
||||||350,500|
|||||||
|||||||





ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 10 

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2021 

|10 INVESTMENT INCOME<br>30/06/21<br>30/06/20<br>£<br>£<br>Interest And Dividends<br>98<br>1,099<br>11 FA INCOME<br>30/06/21<br>30/06/20<br>£<br>£<br>Workforce<br>235,450<br>251,434<br>Revenue<br>211,667<br>302,560<br>Futsal<br>-<br>2,200<br>447,117<br>556,194<br>12.HANDBOOKS AND OTHER PUBLICATIONS<br> £<br> £<br>£<br>£<br>Income<br>Handbooks and Competition Booklets<br>3,725<br>11,558<br>3,725<br>11,558<br>Expenditure<br>Handbooks and Competition Booklets<br>4,802<br>7,516<br>4,802<br>7,516<br>1,077)<br>(<br>4,042<br>13 FUNDRAISING & PUBLICITY<br>£<br>£<br>£<br>£<br>Income<br>Panini UK<br>8,000<br>9,000<br>Grief Encounter<br>-<br>3,000<br>8,000<br>12,000<br>Expenditure<br>Webcasting events<br>6,800<br>14,000<br>Photographer<br>2,668<br>3,915<br>Schools Football Week<br>680<br>820<br>Grief Encounter Distribution Costs<br>-<br>165<br>PR items & Surveys<br>6,617<br>2,655<br>Underspend on 19/20 Reserves<br>1,644)<br>(<br>-<br>Management & Administration                 17<br>5,487<br>4,877<br>20,608<br>26,432<br>12,608)<br>(<br>14,432)<br>(<br>30/06/21<br>30/06/20<br>30/06/21<br>30/06/20||30/06/20<br>£<br>1,099|
|---|---|---|
|||30/06/20<br>£<br>251,434<br>302,560<br>2,200|
|||556,194|





ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 11 

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2021 

|14|INTERNATIONAL MATCHES||||30/06/21|30/06/21|30/06/21|30/06/20|30/06/20|30/06/20|
|---|---|---|---|---|---|---|---|---|---|---|
||(Including support from InspireSport)||£||||£|£||£|
||Income||||||||||
||Home International Receipts & Other Income||||-|||1,415|||
||Player Sponsorship||||-|||5,207|||
||UCFB (Friendly Matches)||||-|||468|||
||||||||-|||7,090|
||Expenditure||||||||||
||U18 (Boys) Home Internationals||||-|||8,554|||
||U18 (Boys) Away Internationals||||-|||128|||
||U18 (Boys) Groups Coaching (Home & Away)||||-|||7,170|||
||U18 (Boys) Interviews, Uniforms & Kit||||-|||2,048|||
||U15 (Girls) Home Internationals||||-|||7,640|||
||U15 (Girls) Away Internationals||||-|||6,598|||
||U15 (Girls) Group Coaching (Home & Away)||||-|||7,307|||
||U15 (Girls) Interviews, Uniforms & Kit||||-|||830|||
||SAFIB||||-|||688|||
||Utilita Media & Other Expenditure||||-|||4,040|||
||Underspend on 19/20 Reserves|(||5,728)<br>||||-|||
||Management & Administration                   17||||-|||1,600|||
|||||||(|5,728)<br>|||46,603|
||||||||5,728||(|39,513)<br>|
|15|FESTIVALS OF FOOTBALL||||||30/06/21|||30/06/20|
||||||||£|||£|
||Muslim Schools Festival||||||-|||450|
||Deaf Schools & Disability Festivals||||||-|||1,730|
||SAFIB Boys & Girls Cups (U14)||||||-|||176|
||||||||-|||2,356|
|16|FA REVENUE EXPENDITURE||||30/06/21|||30/06/20|||
|||||£|||£|£||£|
||Association Grants||78,793|||||120,650|||
||County Administrators||125,332|||||133,000|||
||(including Management & Administration)||||||||||
||Development Activities||||-|||17,655|||
||Admin Events, Working Groups & Bursary||||-|||73|||
||Total Expenditure||||||204,125|||271,378|





Page 12 

## ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

## NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2021 

## 17 MANAGEMENT AND ADMINISTRATION 

|**Administration And Headquarters**<br>Salaries, National Insurance And Pension<br>Heat & Light<br>Telephone And Postage<br>Printing And Stationery<br>Staff Recruitment And Training<br>Professional Services<br>Secretarial And Travel<br>Sundry (includes disallowed VAT)<br>Website & Computer Fees<br>Repairs & Maintenance<br>Depreciation<br>Lease Of Equipment<br>Insurance (Nett of FA funding)<br>Bank Charges<br>Rental Income<br>Subsidary Company costs<br>**Auditor's emoluments**<br>Included in professional services<br>**Allocated as follows**<br>Charitable Activities<br>County Administrators<br>16<br>Fundraising & Publicity<br>13<br>National Competitions<br>18<br>International Matches<br>14<br>**Council And Annual General Meeting**<br>Meetings<br>County, Association, Area/ Matches & Meetings<br>Telephone, Stationery, Postage & Allowances<br>Long Service Awards<br>Professional Services<br>Annual General Meeting<br>**Average Number Of Employees**<br>Office And Secretarial<br>County Administrators<br>**Analysis of employees' remuneration**<br>Gross remuneration<br>Employer's NIC<br>Employer's pension contributions<br>Redundancy payments|(|30/06/21<br>£<br>434,089<br>3,946<br>4,844<br>2,019<br>2,526<br>5,826<br>2,367<br>5,015<br>4,125<br>9,821<br>19,546<br>4,876<br>4,725<br>214<br>7,983)<br> <br>13<br>495,969<br>4,500<br>355,293<br>12,000<br>5,487<br>123,189<br>-<br>495,969<br>30/06/21<br>£<br>981<br>250<br>1,955<br>306<br>-<br>-<br>3,492<br>30/06/21<br>11<br>5<br>346,467<br>24,109<br>25,989<br>37,524<br>434,089|(|30/06/20<br>£<br>409,074<br>6,624<br>4,384<br>1,812<br>3,003<br>9,081<br>16,515<br>12,061<br>3,873<br>9,110<br>19,306<br>4,876<br>4,171<br>293<br>7,950)<br> <br>540|
|---|---|---|---|---|
|||||496,773|
|||||4,500|
|||||366,023<br>12,333<br>4,877<br>111,940<br>1,600|
|||||496,773|
|||||30/06/20<br>£<br>12,870<br>1,719<br>2,388<br>512<br>-<br>6,801|
|||||24,290|
|||||30/06/20<br>12<br>5|
|||||350,051<br>32,165<br>26,858<br>-|
|||||409,074|



## **Pension Costs** 

The association operates a defined contribution scheme. The assets of the scheme are held separately from those of the association in an independently administered fund. The pension cost charge represents contributions payable to the fund and amounted to £25,989 (2020: £26,858). There were 14 members of staff in the scheme. At 30 June 2021, there were no accrued contributions (2020: £0) 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 13 

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2021 

|18|NATIONAL COMPETITIONS<br>Schools & Superleague Competitions<br>U18 Superleague (Boys)<br>U18 Superleague (Girls)<br>U18 Inter School (Boys)<br>U18 Inter School (Girls)<br>U18 Inter School B Team (Boys)<br>U16 Inter School (Boys)<br>U16 Inter School (Girls)<br>U16 Inter Elite School (Boys)<br>U16 Inter School B Team (Boys)<br>U16 Inter Small School (Boys)<br>U15 Inter School (Boys)<br>U15 Inter School (Girls)<br>U15 Inter Elite School (Boys)<br>U15 Inter School B Team (Boys)<br>U15 Inter Small School (Boys)<br>U14 Inter School (Boys)<br>U14 Inter School (Girls)<br>U14 Inter Elite School (Boys)<br>U14 Inter School B Team (Boys)<br>U14 Inter Small School (Boys)<br>U13 Inter School (Boys)<br>U13 Inter School (Girls)<br>U13 Inter Elite School (Boys)<br>U13 Inter School B Team (Boys)<br>U13 Inter Small School (Boys)<br>U12 Inter School (Boys)<br>U12 Inter School (Girls)<br>U12 Inter Elite School (Boys)<br>U12 Inter School B Team (Boys)<br>U12 Inter Small School (Boys)<br>U12 5 A Side Indoor (Boys & Girls)<br>U11 Inter School (Boys)<br>U11 Inter School (Girls)<br>U11 Inter Small School  (Mixed)<br>U11 Danone Nations World Cup Finals<br>Underspend on 19/20 Reserves<br>Representative Competitions<br>U18 Inter County (Boys)<br>U16 Inter County (Boys)<br>U16 Inter County (Girls)<br>U15 Inter Association Trophy (Boys)<br>U14 Inter County (Boys)<br>U14 Inter County (Girls)<br>U13 Inter Association Trophy (Boys)<br>U11 Inter Association (Boys)<br>U11 Inter Association (Girls)<br>Underspend on 19/20 Reserves<br>Management Costs<br>Management & Administration                  17|£<br>£<br>£<br>£<br>-<br>3,750<br>-<br>3,727<br>-<br>2,610<br>-<br>2,585<br>-<br>447<br>-<br>545<br>-<br>2,672<br>-<br>2,710<br>-<br>578<br>-<br>2,599<br>-<br>4,116<br>-<br>4,136<br>-<br>4,106<br>-<br>4,140<br>-<br>4,129<br>-<br>4,141<br>-<br>4,144<br>-<br>4,106<br>-<br>4,111<br>-<br>4,150<br>-<br>4,135<br>-<br>4,036<br>-<br>4,212<br>-<br>4,106<br>-<br>4,106<br>-<br>4,075<br>-<br>894<br>-<br>4,122<br>-<br>4,106<br>-<br>4,178<br>-<br>8,495<br>-<br>1,302<br>-<br>1,302<br>-<br>1,725<br>-<br>-<br>71,402)<br>(<br>-<br>71,402)<br>(<br>114,296<br>6,774<br>7,240<br>6,535<br>5,097<br>7,970<br>6,743<br>6,263<br>6,787<br>7,880<br>6,072<br>6,727<br>7,029<br>6,313<br>7,545<br>7,549<br>1,302<br>6,447<br>-<br>27,158)<br>(<br>-<br>35,300<br>47,815<br>123,189<br>111,940<br>87,087<br>274,051<br>30/06/21<br>30/06/20|
|---|---|---|
||||





ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 14 

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2021 

|19 <br>20 <br>21 <br>22 <br>23|VALUE ADDED TAX<br>Payments Made To HM Revenue & Customs<br>During the Period<br> DEBTORS (DUE WITHIN ONE YEAR)<br>Trade debtors<br>Prepayments<br>HMRC (VAT)<br> CREDITORS (DUE WITHIN ONE YEAR)<br>Trade creditors<br>Accruals<br> ADVANCED INCOME<br>Balance Bfd<br>Movement for year<br>Balance cfd<br> OPERATING LEASE COMMITMENTS<br>Due within 1 year<br>Due between 1 and 2 years<br>Due between 2 and 5 years<br>Due over 5 years||30/06/21<br>£<br>72,302<br>30/06/21<br>£<br>11,477<br>1,693<br>-<br>13,170<br>30/06/21<br>£<br>15,271<br>143,245<br>158,516<br>30/06/21<br>£<br>51,449<br>127,583<br>179,032<br>30/06/21<br>£<br>7,312<br>7,106<br>2,418<br>-||30/06/20<br>£<br>46,453|
|---|---|---|---|---|---|
||||||30/06/20<br>£<br>180,624<br>2,322<br>338|
||||||183,284|
||||||30/06/20<br>£<br>35,913<br>250,058|
||||||285,971|
||||||30/06/20<br>£<br>16,139<br>35,310|
||||||51,449|
||||||30/06/20<br>£<br>7,312|
||||||7,312|
||||||9,524|
||||||-|





## ENGLISH SCHOOLS FOOTBALL ASSOCIATION 


## FINANCIAL STATEMENTS 

## FOR THE YEAR ENDED 

30TH JUNE 2021 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

## FINANCIAL STATEMENTS FOR THE 12 MONTHS 

1ST JULY 2020 TO 30TH JUNE 2021 

## CONTENTS 

|Page||
|---|---|
|1|LEGAL AND ADMINISTRATIVE DETAILS|
|2|TRUSTEES REPORT|
|3|AUDITORS REPORT|
|4|STATEMENT OF FINANCIAL ACTIVITIES|
|5|BALANCE SHEET|
|6|CASH FLOW STATEMENT|
|7|NOTES TO THE FINANCIAL STATEMENTS|





ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 1 

FINANCIAL STATEMENTS - FOR THE YEAR ENDED 30 JUNE 2021 

## LEGAL AND ADMINISTRATIVE DETAILS 

|CHARITY|NUMBER<br>:|NUMBER<br>:|NUMBER<br>:||1173338|
|---|---|---|---|---|---|
|TRUSTEES<br>:|||||M. COYNE (CHAIR)|
||||||D. WOOLLASTON|
||||||J. MARTIN (resigned 12 September 2020)|
||||||M. ROBINSON (appointed 12 September 2020)|
||||||P HARDING|
||||||M HIGNETT|
||||||A. JOHNSTON (appointed 29 October 2020, resigned 14 January 2021)|
||||||O.AISTON (appointed 14 January 2021, resigned 27 July 2021)|
||||||S. BOTHAM (appointed 27 July 2021)|
||||||N. LOFTUS (appointed 27 July 2021)|
|CHIEF EXECUTIVE<br>:|||||MISS. A. CHILTON|
|REGISTERED OFFICE<br>:|||||4 PARKER COURT|
||||||STAFFORDSHIRE TECHNOLOGY PARK|
||||||BEACONSIDE,  STAFFORD|
||||||ST18 0WP|
|HONORARY AUDITORS<br>:|||||N. PONT|
||||||A. REED|
||||||T. POLLARD (resigned 20 July 2020)|
|BANKERS<br>:|||||CAF BANK LTD|
||||||25 KINGS HILL AVENUE|
||||||KINGS HILL|
||||||WEST MALLING|
||||||KENT  ME19 4JQ|
|AUDITORS<br>:|||||LANCASTER HASKINS LTD|
||||||GRANVILLE HOUSE|
||||||2 TETTENHALL ROAD|
||||||WOLVERHAMPTON|
||||||WV1  4SB|
|SOLICITORS:|||||CREAM HR LTD|
||||||17 LICHFIELD BUSINESS VILLAGE|
||||||THE FRIARY|
||||||LICHFIELD|
||||||STAFFORDSHIRE|
||||||WS13 6QG|





Page 2 

## ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2021 

The trustees present their report with the financial statements of the charity for the period 1 July 2020 to 30 June 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity. 

## TRUSTEES' RESPONSIBILITIES 

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England & Wales 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 charity and of the incoming resources and application of resources of the charity 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 (FRS 102); 

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 financial statements; 

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy  at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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 intergrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

## RISK MANAGEMENT 

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate our exposure to the major risks. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Internal control risks are minimised by the implementation of procedures for authorisation for some transactions. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the ESFA's HQ and activities and events staged by the Association. The Association had accommodated the national health & safety advice issued by the government in light of the Covid-19 pandemic, making arrangements for the Covid security of the HQ building & continued with the arrangements for the staff to safely work from home, based on ongoing risk assessments. 

## THE OBJECTIVES OF THE CHARITY AND STRUCTURE SET UP TO ACHIEVE THEM 

(a)   The mental, moral and physical development and improvement of schoolchildren and students through the medium of Association Football. 

(b)   To help teacher' charities and such other charitable purposes to such an extent as shall be recommended by the Annual General Meeting. 

The ESFA allows teachers and pupils to affiliate to the national association through their schools. Schools affiliate to local associations at all-age, secondary, middle school, and primary level.  They in turn elect members to serve on the national association which organises the activities of the association, with the support of a full-time chief executive and secretarial staff. The Trustees are elected from the national council and are already familiar with the practical work of the charity. 

The ESFA constitution consists of general rules which are available annually from the ESFA HQ. These general rules are implemented and the programme of national activities is supported in order to meet the objects of the Association. 

At the end of each season the council of the ESFA publishes its annual report which sets out the work, development and achievements of the association. ESFA review aims, objectives and activities each year. This review looks at what has been achieved and the outcomes of the work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people the ESFA is set up to help. The Charity Commission's general guidance on public benefit has been referred to when reviewing the aims and objectives and in planning the future activities. In particular the ESFA consider how these planned activities will contribute to the objectives of the Association. 

The annual report also carries a report of the financial position of the association while the council member responsible gives a verbal report at the Annual General Meeting explaining the salient features of the printed accounts. 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 2a 

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2021 (CONTINUED) 

## ACHIEVEMENTS AND PERFORMANCE 

Overall, the Trustees are satisfied that the objectives of the charity are being met 

The annual accounts normally identify those areas of income which have been received as a result of donations, sponsorship, affiliation and grant aid. The main sources of income are grants and sponsorship. 

## FINANCIAL REVIEW 

The statement of Financial Activities for the year is set out on page 4 of the financial statements. Funding for the charity's main activities is by sponsorship and FA funding. 

## PROPERTY 

In the Trustees' opinion the Balance Sheet value of the property is not materially different to the market value. 

## RESERVES POLICY 

The ESFA needs reserves so that it can meet its obligations even if anticipated funding sources failed to meet targets and cover unexpected expenditure. 

Short-term reserves are required to cover any setbacks in funding. 

Long-term reserves are required to reduce the impact of risks from the external environment 

and because some of the ESFA's activities require the Association to make advance commitment to expenditure before all necessary funding has been attracted or confirmed. 

In considering the appropriate level of reserves, the trustees took into account: Existing funds. 

Future income streams, together with an assessment of their reliability. Committed expenditure and how far this is controllable. 

The key areas of risk facing the association, and how likely these are to materialise. The average levels of reserves held by charities of a similar size. 

The trustees agreed a policy for sufficient funds to be held in reserves to cover core activities for approximately 6 months. 

It is the trustees policy to keep sufficient reserves easily accessible for the day-to-day running of the association. ESFA funds are held in a general reserve, short and medium-term interest treasury accounts, plus a long-term investment. 

With regards to risk, the trustees aim to invest in low-risk funds that maximise interest. With regards to ethics, the association will not invest in funds or companies whose activities obviously conflict with those of the ESFA. Budgets are set for each financial year and these are reviewed and reports produced on a regular basis. Professional advice is sought and taken when appropriate. 

## GOING CONCERN 

No material uncertainties that cast significant doubt about the ability of the association to continue as a going concern have been identified by the trustees. This assessment had taken account of the changes in income & expenditure as a result of the Covid-19 pandemic, & the short- & medium-term financial planning managed accordingly. The forecasts made in anticipation of such an eventuality took account of the Association's reserves, & its asset base, including the building, which would remain in the ESFA's possession. On the basis of their assessment of the ESFA's financial position, the trustees have a reasonable expectation that the association will be able to continue in operational existence for the foreseeable future. Therefore they continue to adopt the going concern basis of accounting in preparing the annual financial statements. 

## PLANS FOR FUTURE PERIODS 

Looking forward to Season 2021/22 and beyond, the ESFA will continue to ensure that football is available to all schoolchildren and students. 

Investment in developing local football will be continued. In order to meet our charitable objectives the activities of the Association will be monitored, seeking improvements whenever possible. 

## AUDITORS 

A resolution proposing that Lancaster Haskins Limited be re-appointed as auditors of the charity will be put to the Annual General Meeting. 

## SIGNED ON BEHALF OF THE TRUSTEES 

………………………………… ……………………………………….. …...……………………………………. M. COYNE P. HARDING M. HIGNETT 

Date:  12 October 2021 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 3 

## REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

## **Opinion** 

We have audited the financial statements of The English Schools Football Association (the "charity") for the year ended 30 June 2021 which comprise the statement of financial activities, the balance sheet, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. 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). 

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports ) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' 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 charity and the charity's trustees, as a body, for our audit work, for this report, or for the opinions we have formed. 

In our opinion the financial statements: 

give a true and fair view of the state of the charity's affairs as at 30 June 2021, 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 properly prepared in accordance with the requirements of the Charities Act 2011. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs UK) and applicable law. Our reponsibilities 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 charity 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** 

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where: 

the trustees' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; 

or 

the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. 

## **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 auditor's 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. 

## **Matters on which we are required to report by exception** 

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: 

the information given in the financial statements is inconsistent in any material respect with the trustees' report; or sufficient accounting records have not been kept; or 

the financial statements are not in agreement with the accounting records and returns; or 

we have not received all the information and explanations we require for our audit. 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 3a 

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ENGLISH SCHOOLS FOOTBALL ASSOCIATION (CONTINUED) 

## **Responsibilities of trustees** 

As explained more fully in the trustees' responsibilities statement set out on page 2, the trustees are responsible for the preparation of financial statements which 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 charity'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 charity 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 about 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. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: 

the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; 

we identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our commercial knowledge; 

we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Charities Act 2011, data protection, anti-bribery, employment, environmental and health and safety legislation; 

we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and 

identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. 

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: 

making enquiries of management as to where they considered there was a susceptibility to fraud, their knowledge of actual suspected and alleged fraud; 

considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and 

To address the risk of fraud through management bias and override of controls, we: 

performed analytical procedures to identify any unusual or unexpected relationships; tested journal entries to identify unusual transactions; 

investigated the rationale behind significant or unusual transactions; and 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: 

agreeing financial statement disclosures to underlying supporting documentation; reading the minutes of meetings of those charged with governance; enquiring of management as to actual and potential litigation and claims; 

There are inherent limitatons in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures require to identify non-compliance with laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any. 

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. 

Date:  12 October 2021 

…………………………………………………… Lancaster Haskins Limited, Statutory Auditor Granville House, 2 Tettenhall Road, Wolverhampton, WV1 4SB 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 4 

## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2021 

|Note<br>**INCOME & ENDOWMENTS FROM**<br>Other Trading Activities<br>Sponsorship<br>8<br>Partnerships<br>9<br>Donations & Royalties<br>Handbooks & Publications<br>12<br>Investment Income<br>10<br>Charitable Activities<br>FA Income<br>11<br>Job Retention Scheme<br>Affiliation Fees<br>Disciplinary Charges<br>National Competition Entry Fees<br>International Matches<br>14<br>Premier League Primary Initiative<br>**Total**<br>**EXPENDITURE ON**<br>Raising Funds<br>Handbooks & Publications<br>12<br>Fundraising & Publicity<br>13<br>Charitable Activities<br>International Matches<br>14<br>Council and AGM<br>17<br>Management & Administration<br>17<br>National Competitions<br>18<br>Festivals of Football<br>15<br>Regional Activity Funding<br>FA Revenue Expenditure<br>16<br>**Total**<br>**Gains/ (Losses) On Investment Assets:**<br>Realised<br>Unrealised<br>**NET INCOME/(EXPENDITURE)**<br>Transfer Between Funds<br>**Net Movement in Funds**<br>**Net Movement In Funds:**<br>7<br>**Total Funds Brought Forward**<br>**TOTAL FUNDS CARRIED FORWARD**||Unrestricted<br>Funds<br>£<br>260,000<br>26,250<br>18<br>-<br>98<br>-<br>45,309<br>6,600<br>2,117<br>28,463<br>-<br>-<br>368,855<br>1,077<br>9,608<br>5,728)<br> <br>3,492<br>199,450<br>8,731<br>-<br>8,000<br>-<br>224,630<br>-<br>34,168<br>178,393<br>5,793<br>184,186<br>184,186<br>1,774,583<br>1,958,769||Restricted<br>Funds<br>£<br>-<br>-<br>-<br>-<br>447,117<br>-<br>-<br>-<br>-<br>-<br>-<br>447,117<br>-<br>3,000<br>-<br>-<br>155,843<br>78,356<br>-<br>-<br>204,125<br>441,324<br>-<br>-<br>5,793<br>( 5,793)<br>-<br>-<br>-<br>-|Total<br>2021<br>£<br>260,000<br>26,250<br>18<br>-<br>98<br>447,117<br>45,309<br>6,600<br>2,117<br>28,463<br>-<br>-<br>815,972<br>1,077<br>12,608<br>5,728)<br>(<br>3,492<br>355,293<br>87,087<br>-<br>8,000<br>204,125<br>665,954<br>-<br>34,168<br>184,186<br>-<br>184,186<br>184,186<br>1,774,583<br>1,958,769|Total<br>2020<br>£<br>350,500<br>9,155<br>333<br>4,042<br>1,099<br>556,194<br>16,608<br>30,000<br>5,435<br>130,581<br>7,090<br>6,305|
|---|---|---|---|---|---|---|
||||||||
|||||||1,117,342|
||(|||||-<br>14,432<br>46,603<br>24,290<br>366,024<br>274,051<br>2,356<br>-<br>271,378|
|||||||999,134|
|||||||-<br>429)<br>(|
|||||||117,779<br>-|
|||||||117,779|
|||||||117,779<br>1,656,804|
|||||||1,774,583|



All income and expenditure derive from continuing activities. 

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



Page 5 

ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

BALANCE SHEET - AS AT 30 JUNE 2021 

|FIXED ASSETS<br>Tangible Fixed Assets<br>Investments<br>CURRENT ASSETS<br>Stock<br>Debtors<br>Deferred Expenditure<br>Cash At Bank<br>CREDITORS;<br> Amounts Falling<br>Due Within One Year<br>Sundry Creditors & Accruals<br>Advance Income<br>NET CURRENT ASSETS<br>TOTAL ASSETS LESS CURRENT LIABILITIES<br>CREDITORS;<br> Amounts Falling<br>Due After More Than One Year<br>TOTAL ASSETS<br>FUNDS AND RESERVES<br>Unrestricted Funds<br>Restricted Funds|Note<br>4<br>5<br>20<br>6<br>21<br>22<br>7<br>7|30/06/21<br>30/06/20<br> £<br> £<br>£<br>£<br>620,941<br>574,839<br>188,875<br>154,707<br>16,051<br>15,044<br>13,170<br>183,284<br>5,550<br>67,631<br>1,451,730<br>1,116,499<br>1,486,501<br>1,382,458<br>158,516<br>285,972<br>179,032<br>51,449<br>337,548<br>337,421<br>1,148,953<br>1,045,037<br>1,958,769<br>1,774,583<br>-<br>-<br>1,958,769<br>1,774,583<br>1,958,769<br>1,774,583<br>-<br>-<br>1,958,769<br>1,774,583|30/06/21<br>30/06/20<br> £<br> £<br>£<br>£<br>620,941<br>574,839<br>188,875<br>154,707<br>16,051<br>15,044<br>13,170<br>183,284<br>5,550<br>67,631<br>1,451,730<br>1,116,499<br>1,486,501<br>1,382,458<br>158,516<br>285,972<br>179,032<br>51,449<br>337,548<br>337,421<br>1,148,953<br>1,045,037<br>1,958,769<br>1,774,583<br>-<br>-<br>1,958,769<br>1,774,583<br>1,958,769<br>1,774,583<br>-<br>-<br>1,958,769<br>1,774,583|
|---|---|---|---|
|||1,486,501||
|||158,516<br>179,032||
|||337,548||
|||||
||||1,774,583<br>-|
||||1,774,583|
||||1,774,583<br>-|
||||1,774,583|



The financial statements were approved and authorised for issue by the Board on 12 October 2021 Signed on behalf of the board of trustees 

……………..………………………… 

M. COYNE 

Date:  12 October 2021 

The notes on pages 7 to 14 form part of these financial statements. 

Charity Commission Number: 1173338 



Page 6 

ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

## CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021 

|Note<br>**Cash flows from operating activities:**<br>Cash generated from operations<br>1<br>Tax paid<br>**Net cash provided by (used in) operating**<br>**activities**<br>**Cash flows from investing activities:**<br>Purchase of tangible fixed assets<br>Purchase of fixed asset investments<br>**Net cash provided by (used in) investing**<br>**activities**<br>**Change in cash and cash equivalents in the**<br>**reporting period**<br>**Cash and cash equivalents at the beginning**<br>**of the reporting period**<br>**Cash and cash equivalents at the end**<br>**of the reporting period**||30/06/21<br>£<br>400,879<br>-<br>400,879<br>65,648)<br> <br>(<br>-<br>65,648)<br> <br>(<br>335,231<br>1,116,499<br>1,451,730|30/06/20<br>£<br>227,620<br>-|
|---|---|---|---|
||||227,620|
||(||3,210)<br> <br>-|
||(||3,210)<br>|
||||224,410<br>892,089|
||||1,116,499|



|NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021<br>1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES<br>30/06/21<br>30/06/20<br>£<br>£<br>**Net income/(expenditure) for the reporting period**<br>**(as per the statement of financial activities)**<br>184,186<br>117,779<br>**Adjustments for:**<br>Fair value increase in listed investments<br>34,168)<br>(<br>429<br>Depreciation<br>19,546<br>19,306<br>Increase in stocks<br>1,007)<br>(<br>-<br>Decrease in debtors<br>232,195<br>83,757)<br>(<br>Increase in creditors<br>127<br>173,863<br>**Net cash provided by (used in) operating activities**<br>400,879<br>227,620|NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021<br>1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES<br>30/06/21<br>30/06/20<br>£<br>£<br>**Net income/(expenditure) for the reporting period**<br>**(as per the statement of financial activities)**<br>184,186<br>117,779<br>**Adjustments for:**<br>Fair value increase in listed investments<br>34,168)<br>(<br>429<br>Depreciation<br>19,546<br>19,306<br>Increase in stocks<br>1,007)<br>(<br>-<br>Decrease in debtors<br>232,195<br>83,757)<br>(<br>Increase in creditors<br>127<br>173,863<br>**Net cash provided by (used in) operating activities**<br>400,879<br>227,620|NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021<br>1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES<br>30/06/21<br>30/06/20<br>£<br>£<br>**Net income/(expenditure) for the reporting period**<br>**(as per the statement of financial activities)**<br>184,186<br>117,779<br>**Adjustments for:**<br>Fair value increase in listed investments<br>34,168)<br>(<br>429<br>Depreciation<br>19,546<br>19,306<br>Increase in stocks<br>1,007)<br>(<br>-<br>Decrease in debtors<br>232,195<br>83,757)<br>(<br>Increase in creditors<br>127<br>173,863<br>**Net cash provided by (used in) operating activities**<br>400,879<br>227,620|NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021<br>1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES<br>30/06/21<br>30/06/20<br>£<br>£<br>**Net income/(expenditure) for the reporting period**<br>**(as per the statement of financial activities)**<br>184,186<br>117,779<br>**Adjustments for:**<br>Fair value increase in listed investments<br>34,168)<br>(<br>429<br>Depreciation<br>19,546<br>19,306<br>Increase in stocks<br>1,007)<br>(<br>-<br>Decrease in debtors<br>232,195<br>83,757)<br>(<br>Increase in creditors<br>127<br>173,863<br>**Net cash provided by (used in) operating activities**<br>400,879<br>227,620|NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2021<br>1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES<br>30/06/21<br>30/06/20<br>£<br>£<br>**Net income/(expenditure) for the reporting period**<br>**(as per the statement of financial activities)**<br>184,186<br>117,779<br>**Adjustments for:**<br>Fair value increase in listed investments<br>34,168)<br>(<br>429<br>Depreciation<br>19,546<br>19,306<br>Increase in stocks<br>1,007)<br>(<br>-<br>Decrease in debtors<br>232,195<br>83,757)<br>(<br>Increase in creditors<br>127<br>173,863<br>**Net cash provided by (used in) operating activities**<br>400,879<br>227,620|
|---|---|---|---|---|
|1.|||||
||<br>**Net income/(expenditure) for the reporting period**<br>**(as per the statement of financial activities)**<br>**Adjustments for:**<br>Fair value increase in listed investments<br>Depreciation<br>Increase in stocks<br>Decrease in debtors<br>Increase in creditors<br>**Net cash provided by (used in) operating activities**|<br>(<br>(|<br>30/06/21<br>£<br>184,186<br>34,168)<br> <br>19,546<br>1,007)<br> <br>232,195<br>(<br>127<br>400,879||
|||||227,620|





ENGLISH SCHOOLS FOOTBALL ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - 30 JUNE 2021 

Page 7 

## 1. ACCOUNTING POLICIES 

## (a) Basis Of Preparation 

The English Schools' Football Association is a charitable incorporated organisation (CIO) registered in England. The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities and the Charities Act 2011. 

The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value, as modified by the revaluation of certain assets. 

## (b) Fixed Assets 

Depreciation is provided on office equipment at 25% of the annual reducing balance in order to write off each asset over its estimated useful life.  Expenditure on new computers is depreciated over 3 years on 

a straight line basis. The property is depreciated at a rate of 2% per year commencing 1 January 2007. 

## (c) 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 and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. 

## (d)  Income Recognition 

Sponsorship income is recognised in the financial statements as the relevant competition expenditure falls due. All other incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. 

## (e) Grants 

Income from grants are recognised at fair value in the financial statements upon receipt and offset against the expenditure to which they relate. 

## (f) Resources Expended 

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. 

## (g) Pension Costs 

The charity operates a defined contribution scheme for members of staff.  The assets of the scheme are held separately from those of the charity in an independently administered fund.  The amount charged in the SoFA represents the contributions payable to the scheme in respect of the accounting period. 

## (h) Operating Leases 

The net rentals for operating leases are charged to the income and expenditure account on an equal-instalment basis over the period of the operating lease. 

## (i) Stock 

Stock is included in the accounts at the lower of cost and net realisable value and relates to stock held for the award scheme, presentation and saleable items. 

## (j) Deferred incoming resources 

Income is deferred in respect of sponsorship, competition entry fees and grants which relate to periods subsequent to 30 June 2021, on a time-apportioned basis. 

## (k) FA Income 

The receipt in advance of a grant for expenditure that must take place in a future accounting period is accounted for as deferred income and recognised as a liability until the accounting period in which the ESFA is allowed by the condition to expend the resource. 

## (l) Investments 

Investments are shown at market value with the unrealised surplus being transferred to unrestricted funds. 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 8 

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2021 

## (m) Financial Instruments 

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss. 

## (n) Significant judgements and estimates 

Management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. 

There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements. 

## (o) Support costs allocation 

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance sosts, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resource. 

## 2. RELATED PARTIES 

The association is affliated to the Football Association Limited and transactions between the parties are detailed in the statement of financial activities and notes. Please refer to page 4 and page 10, note 10. 

No remuneration or other benefits were paid to any of the ESFA Trustees. The ESFA paid in total £88,256 to Key Management Personnel. No individual staff member was paid £60,000 or more in the financial year. 

## 3. CONTROL RELATIONSHIPS 

The ultimate control is the English Schools' Football Assocation elected Board of Trustees. 

|FIXED ASSETS<br>Cost<br>As at 1 July 2020<br>Additions<br>Disposals<br>As at 30 June 2021<br>Depreciation<br>As at 1 July 2020<br>Charge For The period<br>Adjustment On Disposals<br>As at 30 June 2021<br>Net Book Values<br>As at 30 June 2021<br>As at 30 June 2020|Computer & Office<br>Equipment<br>£<br>33,865<br>65,648<br>1,164)<br>(<br>98,349<br>28,444<br>3,946<br>1,164)<br>(<br>31,226<br>67,123<br>5,421|Computer & Office<br>Equipment<br>£<br>33,865<br>65,648<br>1,164)<br>(<br>98,349<br>28,444<br>3,946<br>1,164)<br>(<br>31,226<br>67,123<br>5,421|Leasehold<br>Property<br>£<br>780,018<br>-<br>-<br>780,018<br>210,600<br>15,600<br>-<br>226,200<br>553,818<br>569,418|Total<br>£<br>813,883<br>65,648<br>1,164)<br>(|
|---|---|---|---|---|
|||<br>(|||
|||||878,367|
|||(||239,044<br>19,546<br>1,164)<br>(|
|||||257,426|
|||||620,941|
|||||574,839|



## 4. FIXED ASSETS 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 9 

## NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2021 

|5. <br>6. <br>7. <br>8. <br>9.|FIXED ASSET INVESTMENTS<br>30/06/21<br>30/06/20<br>£<br>£<br>Quoted Unit Trust Investments<br>Market Value As at 1 July 2020<br>154,707<br>155,136<br>Additions/(Disposals)<br>-<br>-<br>Net Realised Investment Gain (Loss)<br>-<br>-<br>Net Unrealised Investment Gains (Loss)<br>34,168<br>429)<br>(<br>As at 30 June 2021<br>188,875<br>154,707<br>Investments are shown at market value with the unrealised surplus being transferred to unrestricted funds.<br> CASH AT BANK<br>30/06/21<br>30/06/20<br>£<br>£<br>High Interest Accounts<br>1,121,975<br>751,876<br>Current Accounts<br>329,614<br>363,864<br>Cash In Hand<br>141<br>759<br>1,451,730<br>1,116,499<br> FUNDS<br>30/06/21<br>30/06/20<br>Unrestricted<br>Restricted<br>Unrestricted<br>Restricted<br>£<br>£<br>£<br>£<br>As at 1 July 2019<br>1,774,583<br>-<br>1,656,804<br>-<br>Surplus/(Deficit) For The Period<br>184,186<br>-<br>117,779<br>-<br>As at 30 June 20<br>1,958,769<br>-<br>1,774,583<br>-<br> SPONSORSHIP<br>30/06/21<br>30/06/20<br>£<br>£<br>Sony PlayStation, Premier League, Danone, Running Imp,<br>350,500<br>Utilita, Mark Harrod and Pendle<br>Sony PlayStation, Danone, Utilita<br>Mark Harrod and Pendle<br>260,000<br>260,000<br>350,500<br> PARTNERSHIPS<br>£<br>£<br>£<br>£<br>Income<br>First Point USA<br>10,000<br>-<br>Oddballs Apparel Ltd<br>1,250<br>-<br>UCFB<br>10,000<br>9,532<br>VEO Technologies<br>5,000<br>-<br>26,250<br>9,532<br>Expenditure<br>UCFB Distribution Costs<br>-<br>377<br>-<br>377<br>26,250<br>9,155<br>30/06/21<br>30/06/20|FIXED ASSET INVESTMENTS<br>30/06/21<br>30/06/20<br>£<br>£<br>Quoted Unit Trust Investments<br>Market Value As at 1 July 2020<br>154,707<br>155,136<br>Additions/(Disposals)<br>-<br>-<br>Net Realised Investment Gain (Loss)<br>-<br>-<br>Net Unrealised Investment Gains (Loss)<br>34,168<br>429)<br>(<br>As at 30 June 2021<br>188,875<br>154,707<br>Investments are shown at market value with the unrealised surplus being transferred to unrestricted funds.<br> CASH AT BANK<br>30/06/21<br>30/06/20<br>£<br>£<br>High Interest Accounts<br>1,121,975<br>751,876<br>Current Accounts<br>329,614<br>363,864<br>Cash In Hand<br>141<br>759<br>1,451,730<br>1,116,499<br> FUNDS<br>30/06/21<br>30/06/20<br>Unrestricted<br>Restricted<br>Unrestricted<br>Restricted<br>£<br>£<br>£<br>£<br>As at 1 July 2019<br>1,774,583<br>-<br>1,656,804<br>-<br>Surplus/(Deficit) For The Period<br>184,186<br>-<br>117,779<br>-<br>As at 30 June 20<br>1,958,769<br>-<br>1,774,583<br>-<br> SPONSORSHIP<br>30/06/21<br>30/06/20<br>£<br>£<br>Sony PlayStation, Premier League, Danone, Running Imp,<br>350,500<br>Utilita, Mark Harrod and Pendle<br>Sony PlayStation, Danone, Utilita<br>Mark Harrod and Pendle<br>260,000<br>260,000<br>350,500<br> PARTNERSHIPS<br>£<br>£<br>£<br>£<br>Income<br>First Point USA<br>10,000<br>-<br>Oddballs Apparel Ltd<br>1,250<br>-<br>UCFB<br>10,000<br>9,532<br>VEO Technologies<br>5,000<br>-<br>26,250<br>9,532<br>Expenditure<br>UCFB Distribution Costs<br>-<br>377<br>-<br>377<br>26,250<br>9,155<br>30/06/21<br>30/06/20|FIXED ASSET INVESTMENTS<br>30/06/21<br>30/06/20<br>£<br>£<br>Quoted Unit Trust Investments<br>Market Value As at 1 July 2020<br>154,707<br>155,136<br>Additions/(Disposals)<br>-<br>-<br>Net Realised Investment Gain (Loss)<br>-<br>-<br>Net Unrealised Investment Gains (Loss)<br>34,168<br>429)<br>(<br>As at 30 June 2021<br>188,875<br>154,707<br>Investments are shown at market value with the unrealised surplus being transferred to unrestricted funds.<br> CASH AT BANK<br>30/06/21<br>30/06/20<br>£<br>£<br>High Interest Accounts<br>1,121,975<br>751,876<br>Current Accounts<br>329,614<br>363,864<br>Cash In Hand<br>141<br>759<br>1,451,730<br>1,116,499<br> FUNDS<br>30/06/21<br>30/06/20<br>Unrestricted<br>Restricted<br>Unrestricted<br>Restricted<br>£<br>£<br>£<br>£<br>As at 1 July 2019<br>1,774,583<br>-<br>1,656,804<br>-<br>Surplus/(Deficit) For The Period<br>184,186<br>-<br>117,779<br>-<br>As at 30 June 20<br>1,958,769<br>-<br>1,774,583<br>-<br> SPONSORSHIP<br>30/06/21<br>30/06/20<br>£<br>£<br>Sony PlayStation, Premier League, Danone, Running Imp,<br>350,500<br>Utilita, Mark Harrod and Pendle<br>Sony PlayStation, Danone, Utilita<br>Mark Harrod and Pendle<br>260,000<br>260,000<br>350,500<br> PARTNERSHIPS<br>£<br>£<br>£<br>£<br>Income<br>First Point USA<br>10,000<br>-<br>Oddballs Apparel Ltd<br>1,250<br>-<br>UCFB<br>10,000<br>9,532<br>VEO Technologies<br>5,000<br>-<br>26,250<br>9,532<br>Expenditure<br>UCFB Distribution Costs<br>-<br>377<br>-<br>377<br>26,250<br>9,155<br>30/06/21<br>30/06/20|(|30/06/20<br>£<br>155,136<br>-<br>-<br>429)<br>|
|---|---|---|---|---|---|
||||||154,707|
||||||30/06/20<br>£<br>751,876<br>363,864<br>759|
||||||1,116,499|
|||||||
||||£<br>1,656,804<br>117,779|||
||||1,774,583||-|
||||30/06/20<br>£<br>350,500<br>350,500<br>£<br>£<br>-<br>-<br>9,532<br>-<br>9,532<br>377<br>377<br>9,155<br>30/06/20||30/06/20<br>£<br>350,500|
||||||350,500|
|||||||
|||||||





ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 10 

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2021 

|10 INVESTMENT INCOME<br>30/06/21<br>30/06/20<br>£<br>£<br>Interest And Dividends<br>98<br>1,099<br>11 FA INCOME<br>30/06/21<br>30/06/20<br>£<br>£<br>Workforce<br>235,450<br>251,434<br>Revenue<br>211,667<br>302,560<br>Futsal<br>-<br>2,200<br>447,117<br>556,194<br>12.HANDBOOKS AND OTHER PUBLICATIONS<br> £<br> £<br>£<br>£<br>Income<br>Handbooks and Competition Booklets<br>3,725<br>11,558<br>3,725<br>11,558<br>Expenditure<br>Handbooks and Competition Booklets<br>4,802<br>7,516<br>4,802<br>7,516<br>1,077)<br>(<br>4,042<br>13 FUNDRAISING & PUBLICITY<br>£<br>£<br>£<br>£<br>Income<br>Panini UK<br>8,000<br>9,000<br>Grief Encounter<br>-<br>3,000<br>8,000<br>12,000<br>Expenditure<br>Webcasting events<br>6,800<br>14,000<br>Photographer<br>2,668<br>3,915<br>Schools Football Week<br>680<br>820<br>Grief Encounter Distribution Costs<br>-<br>165<br>PR items & Surveys<br>6,617<br>2,655<br>Underspend on 19/20 Reserves<br>1,644)<br>(<br>-<br>Management & Administration                 17<br>5,487<br>4,877<br>20,608<br>26,432<br>12,608)<br>(<br>14,432)<br>(<br>30/06/21<br>30/06/20<br>30/06/21<br>30/06/20||30/06/20<br>£<br>1,099|
|---|---|---|
|||30/06/20<br>£<br>251,434<br>302,560<br>2,200|
|||556,194|





ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 11 

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2021 

|14|INTERNATIONAL MATCHES||||30/06/21|30/06/21|30/06/21|30/06/20|30/06/20|30/06/20|
|---|---|---|---|---|---|---|---|---|---|---|
||(Including support from InspireSport)||£||||£|£||£|
||Income||||||||||
||Home International Receipts & Other Income||||-|||1,415|||
||Player Sponsorship||||-|||5,207|||
||UCFB (Friendly Matches)||||-|||468|||
||||||||-|||7,090|
||Expenditure||||||||||
||U18 (Boys) Home Internationals||||-|||8,554|||
||U18 (Boys) Away Internationals||||-|||128|||
||U18 (Boys) Groups Coaching (Home & Away)||||-|||7,170|||
||U18 (Boys) Interviews, Uniforms & Kit||||-|||2,048|||
||U15 (Girls) Home Internationals||||-|||7,640|||
||U15 (Girls) Away Internationals||||-|||6,598|||
||U15 (Girls) Group Coaching (Home & Away)||||-|||7,307|||
||U15 (Girls) Interviews, Uniforms & Kit||||-|||830|||
||SAFIB||||-|||688|||
||Utilita Media & Other Expenditure||||-|||4,040|||
||Underspend on 19/20 Reserves|(||5,728)<br>||||-|||
||Management & Administration                   17||||-|||1,600|||
|||||||(|5,728)<br>|||46,603|
||||||||5,728||(|39,513)<br>|
|15|FESTIVALS OF FOOTBALL||||||30/06/21|||30/06/20|
||||||||£|||£|
||Muslim Schools Festival||||||-|||450|
||Deaf Schools & Disability Festivals||||||-|||1,730|
||SAFIB Boys & Girls Cups (U14)||||||-|||176|
||||||||-|||2,356|
|16|FA REVENUE EXPENDITURE||||30/06/21|||30/06/20|||
|||||£|||£|£||£|
||Association Grants||78,793|||||120,650|||
||County Administrators||125,332|||||133,000|||
||(including Management & Administration)||||||||||
||Development Activities||||-|||17,655|||
||Admin Events, Working Groups & Bursary||||-|||73|||
||Total Expenditure||||||204,125|||271,378|





Page 12 

## ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

## NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2021 

## 17 MANAGEMENT AND ADMINISTRATION 

|**Administration And Headquarters**<br>Salaries, National Insurance And Pension<br>Heat & Light<br>Telephone And Postage<br>Printing And Stationery<br>Staff Recruitment And Training<br>Professional Services<br>Secretarial And Travel<br>Sundry (includes disallowed VAT)<br>Website & Computer Fees<br>Repairs & Maintenance<br>Depreciation<br>Lease Of Equipment<br>Insurance (Nett of FA funding)<br>Bank Charges<br>Rental Income<br>Subsidary Company costs<br>**Auditor's emoluments**<br>Included in professional services<br>**Allocated as follows**<br>Charitable Activities<br>County Administrators<br>16<br>Fundraising & Publicity<br>13<br>National Competitions<br>18<br>International Matches<br>14<br>**Council And Annual General Meeting**<br>Meetings<br>County, Association, Area/ Matches & Meetings<br>Telephone, Stationery, Postage & Allowances<br>Long Service Awards<br>Professional Services<br>Annual General Meeting<br>**Average Number Of Employees**<br>Office And Secretarial<br>County Administrators<br>**Analysis of employees' remuneration**<br>Gross remuneration<br>Employer's NIC<br>Employer's pension contributions<br>Redundancy payments|(|30/06/21<br>£<br>434,089<br>3,946<br>4,844<br>2,019<br>2,526<br>5,826<br>2,367<br>5,015<br>4,125<br>9,821<br>19,546<br>4,876<br>4,725<br>214<br>7,983)<br> <br>13<br>495,969<br>4,500<br>355,293<br>12,000<br>5,487<br>123,189<br>-<br>495,969<br>30/06/21<br>£<br>981<br>250<br>1,955<br>306<br>-<br>-<br>3,492<br>30/06/21<br>11<br>5<br>346,467<br>24,109<br>25,989<br>37,524<br>434,089|(|30/06/20<br>£<br>409,074<br>6,624<br>4,384<br>1,812<br>3,003<br>9,081<br>16,515<br>12,061<br>3,873<br>9,110<br>19,306<br>4,876<br>4,171<br>293<br>7,950)<br> <br>540|
|---|---|---|---|---|
|||||496,773|
|||||4,500|
|||||366,023<br>12,333<br>4,877<br>111,940<br>1,600|
|||||496,773|
|||||30/06/20<br>£<br>12,870<br>1,719<br>2,388<br>512<br>-<br>6,801|
|||||24,290|
|||||30/06/20<br>12<br>5|
|||||350,051<br>32,165<br>26,858<br>-|
|||||409,074|



## **Pension Costs** 

The association operates a defined contribution scheme. The assets of the scheme are held separately from those of the association in an independently administered fund. The pension cost charge represents contributions payable to the fund and amounted to £25,989 (2020: £26,858). There were 14 members of staff in the scheme. At 30 June 2021, there were no accrued contributions (2020: £0) 



ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 13 

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2021 

|18|NATIONAL COMPETITIONS<br>Schools & Superleague Competitions<br>U18 Superleague (Boys)<br>U18 Superleague (Girls)<br>U18 Inter School (Boys)<br>U18 Inter School (Girls)<br>U18 Inter School B Team (Boys)<br>U16 Inter School (Boys)<br>U16 Inter School (Girls)<br>U16 Inter Elite School (Boys)<br>U16 Inter School B Team (Boys)<br>U16 Inter Small School (Boys)<br>U15 Inter School (Boys)<br>U15 Inter School (Girls)<br>U15 Inter Elite School (Boys)<br>U15 Inter School B Team (Boys)<br>U15 Inter Small School (Boys)<br>U14 Inter School (Boys)<br>U14 Inter School (Girls)<br>U14 Inter Elite School (Boys)<br>U14 Inter School B Team (Boys)<br>U14 Inter Small School (Boys)<br>U13 Inter School (Boys)<br>U13 Inter School (Girls)<br>U13 Inter Elite School (Boys)<br>U13 Inter School B Team (Boys)<br>U13 Inter Small School (Boys)<br>U12 Inter School (Boys)<br>U12 Inter School (Girls)<br>U12 Inter Elite School (Boys)<br>U12 Inter School B Team (Boys)<br>U12 Inter Small School (Boys)<br>U12 5 A Side Indoor (Boys & Girls)<br>U11 Inter School (Boys)<br>U11 Inter School (Girls)<br>U11 Inter Small School  (Mixed)<br>U11 Danone Nations World Cup Finals<br>Underspend on 19/20 Reserves<br>Representative Competitions<br>U18 Inter County (Boys)<br>U16 Inter County (Boys)<br>U16 Inter County (Girls)<br>U15 Inter Association Trophy (Boys)<br>U14 Inter County (Boys)<br>U14 Inter County (Girls)<br>U13 Inter Association Trophy (Boys)<br>U11 Inter Association (Boys)<br>U11 Inter Association (Girls)<br>Underspend on 19/20 Reserves<br>Management Costs<br>Management & Administration                  17|£<br>£<br>£<br>£<br>-<br>3,750<br>-<br>3,727<br>-<br>2,610<br>-<br>2,585<br>-<br>447<br>-<br>545<br>-<br>2,672<br>-<br>2,710<br>-<br>578<br>-<br>2,599<br>-<br>4,116<br>-<br>4,136<br>-<br>4,106<br>-<br>4,140<br>-<br>4,129<br>-<br>4,141<br>-<br>4,144<br>-<br>4,106<br>-<br>4,111<br>-<br>4,150<br>-<br>4,135<br>-<br>4,036<br>-<br>4,212<br>-<br>4,106<br>-<br>4,106<br>-<br>4,075<br>-<br>894<br>-<br>4,122<br>-<br>4,106<br>-<br>4,178<br>-<br>8,495<br>-<br>1,302<br>-<br>1,302<br>-<br>1,725<br>-<br>-<br>71,402)<br>(<br>-<br>71,402)<br>(<br>114,296<br>6,774<br>7,240<br>6,535<br>5,097<br>7,970<br>6,743<br>6,263<br>6,787<br>7,880<br>6,072<br>6,727<br>7,029<br>6,313<br>7,545<br>7,549<br>1,302<br>6,447<br>-<br>27,158)<br>(<br>-<br>35,300<br>47,815<br>123,189<br>111,940<br>87,087<br>274,051<br>30/06/21<br>30/06/20|
|---|---|---|
||||





ENGLISH SCHOOLS FOOTBALL ASSOCIATION 

Page 14 

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2021 

|19 <br>20 <br>21 <br>22 <br>23|VALUE ADDED TAX<br>Payments Made To HM Revenue & Customs<br>During the Period<br> DEBTORS (DUE WITHIN ONE YEAR)<br>Trade debtors<br>Prepayments<br>HMRC (VAT)<br> CREDITORS (DUE WITHIN ONE YEAR)<br>Trade creditors<br>Accruals<br> ADVANCED INCOME<br>Balance Bfd<br>Movement for year<br>Balance cfd<br> OPERATING LEASE COMMITMENTS<br>Due within 1 year<br>Due between 1 and 2 years<br>Due between 2 and 5 years<br>Due over 5 years||30/06/21<br>£<br>72,302<br>30/06/21<br>£<br>11,477<br>1,693<br>-<br>13,170<br>30/06/21<br>£<br>15,271<br>143,245<br>158,516<br>30/06/21<br>£<br>51,449<br>127,583<br>179,032<br>30/06/21<br>£<br>7,312<br>7,106<br>2,418<br>-||30/06/20<br>£<br>46,453|
|---|---|---|---|---|---|
||||||30/06/20<br>£<br>180,624<br>2,322<br>338|
||||||183,284|
||||||30/06/20<br>£<br>35,913<br>250,058|
||||||285,971|
||||||30/06/20<br>£<br>16,139<br>35,310|
||||||51,449|
||||||30/06/20<br>£<br>7,312|
||||||7,312|
||||||9,524|
||||||-|