H SCHO TBA E S F A NANCIAL STATEMENTS UN FINANCIAL TJULY 2Q22 NTENT Page LEGALANDADMINISTRATIVE DETAJLS TRUSTEES REPORT AUDrroRg REPORT STATEMENT OF FINANaALACTIVITIES BALANCE SHEET C45H FLOW STATEMENT NOTES TOTHE FINANCNLSTATEMENT5 EN ISH SCHOOiS FOOTBALLA SOCIAMON Page I CHARrrY NUM 1173338 TRUSTEES.. M COYNE ICHAIAI D WOOLL45TON IResl8ned 8Juty 10231 M HIGNErr IResi8ned 8July 20231 M ROBINSON LOFTUS P HARDING PJACKSON (Appdnted 8 July 20231 S 80THAM MISS A CHILTON 4 PARKER COURT stAFFOIIDSHIRE TECHNOLOGY PARK BEACON51DE. STAFFORD 5tL8 OWP HO A REED G HAWKINS (Apwlnted 8Jul¥20231 8ANKEiS.. CAF BANK LTD 25 KINGS HILLAVENUE KING5 HILL WES[ MALLING KENT ME1941Q AUOtroR5: LANWTER HASKINS LID GRANVILLE HOUSE 2TEftENHALL ROAD WOLVERHAMPTON WVI 45B CREAM HR LTD L7 LICHFIELD BUSINESSVILLAGE THE FRIARY LICHFIELD STAFFORDSHIRE W513 GQG ENGLISHSCHOOiS FOOTBALL ASSOCIATION Page 2 ftEPORTOFTHE TRUSTEES FOA THE YEAR ENDED30JVNE 2023 Thetru5teEs present thelr report with the finarKlal statementsof the charity forthe period l July 2022 10 30June 2023. The trustees ha￿ adopted the pr(WiyW5 Df the Statement of Recommended Practite ISORPI "Accounting and reportlrlg by Charttle5" IFRS 1021 in prepariwthe annual report3nd financial statements Of thecharity. TRUSTEES, RE5PONS181LrriES The tru5t?esare responslble for preparfngthe Report of theTru5tees and the financial statements In accordancewfth applltsble lawand Unlted klhgdom Atcownting StarKts¥d5 Iunited Kingdom Generally AtteptedAccountlng Pratficel. The law appltableto ¢h8ritiEs in England & Wales require5 the trustees to prep3reflnanclal statementsfor eath financialyear whlch glve a trueand I￿r ￿eworthe stateof affalrs of thecharlty and of the Intoming re5oufrE5 applKatlon of re5aurces of the Charity for that period. In preparing thesefinancial stater(*nts, thetrustees are requlred to.. select sultable a¢¢Dunting PDlicies and then appwthem consI5ten¢￿,. observeihemethods principles in the CharltiesSORP IFR5 1021: makejud8ementsaTrd estimates thatare reasonable and prudent.. stste whether appllcaL4e accounting standard5 have been followÉd, subletttoany material departure5dK5closed and explained In thefinanclal 5tatement5.' prepare thÈ fi￿all(la1 5tatEmentson thegoing cOn￿rTh basls unless It Is Inapproprfafe tv presume that the charity wlll contSnue In operation. Th¢tr￿te£S are re5PON5ible lor keepin8 properaccout)tlNg ￿t(￿dS th•td15clo5e wth reasonable accuTOCy at anytime the flrnanclal posltlonof the charrty and en36￿ them to Ènsure that the finand81 statemellt5 wmptywith the CharitiesAct2011, thè Charlty (Accounts and Reports1 Re8ulatlons Z008 and the provlslons of thetru5t deed. They arE atso responsible for safeguardlngthe as5etsof the charlty and hencefor taklng rea5onablE 5tep5 forthe preverition and deternlon of fraud and other Irregularit￿5. The trustees3￿ rèsponsible forthe malntenanceand Intergrity of the charityand financial Informatlon Included ornthecharity'5 webslte. Lelsl3tioTh In the Untted Kingdom goveffling the preparation and d15sernination of flnanrial ststements maydrffvrfrom legslation in otheTluri5(4thDns. R5SK MANA gm TheTru5tee5 have a$S￿S￿d thèmalor rlsks to whlch the tharityls exposed. In particular those related to the operationsand finances ofthe charity, and artsatlsned that 5V5tEm5are in place to mitvxateourexposure to the maSor rlsks. Where apwopriate, sy5teM50r prO￿dureS have been esta￿1shed to mitigatethe risks the chartivfaces. TN5tEE5 routinely mnltora umwehensl¥ethskiegiqter ro a5se5s rlsk materlallsauon, the Impact of mit*tlon and any neworemer8lng risk5. The rSsk re8tstwdmE5thE cfEation of iThtemal CDlltro15 Includi￿ but notre5triired totheimplementation of procedures for authorL%atlon forsome transacknDn5. in accorthnte with the Scheme of delesatvjn. Pro¢edure5 4rea150in place to ensure cornpliance with 5afeguardinBand heakh and s3fetyof stsfl. volunteers, rjients and ￿$[tOrst0the ESFA'S HQand aCtI￿tieS and events staged by theA550ciatkJn, 35 well as otherkey leglslatlve drivers. S OFTHE CHARITY AND sfRUCTUAESETUPTO ACHIEVE THEK4 lal The mental, moral and physical development and improvement of schookhildren and students up to entyyears ofage through the medium ofA550c¢ation Football. Ibl Tofurt*ersuch other wrposes whKh rnay be charitableaccordSn8 to the lawof Ewknd •ndWales a5 theTrv5*e5 See fit from tlmetotsrne. ThÈ ESFAallows Assoclafjons to af¢lllatetothe natlonél assoclatbnand schod customers totake part through competlJon entry. SchoDls affillètetolocal assoclations at all.aEe, setondaryi ml(klle sthool. and pftrnary IEvel. They ID tum elert mÈmbers toserveon the natlonal asso¢SatSon whkh or8ènlse5 the a￿VItIeS of the asso¢tatSon, wkh the supportof a full-Jme chlef exe¢uU¥e and profe5s1onal staff. TheTrustee5areelected from the national counclland arealreadyfamiliar wf(h the practical workofthe charity. The ESFA 15 a Ch3rltable Incorporated Oryanlsatlon ICIOI. The ESFA'S constiiution, based on Charlty Commlsslon's recornmended format, con51srs of rule and bytrlaws whlch areava113ble annuèlWfromthe ESFA These rulesand bytrlaw5 are irnF4ernEntsd andthe pro8ramme of natlonal actlvVcle$15 5UPPOrted In order to meet the oblectsof the A550Cla￿￿. Arihe end ofeath season the coun¢ll of the ESFA publlshes11S annual report wkd¢h sets out the wo￿, de¥elopment and ach￿VeMentS of the assaaatioth. ESFA re¥lÈw alms, oblettives and activ5￿eS each year. Thls rÈvlew k)oks at what has bee aCh￿ved and the outcomes of the work In the previous 12 mor¢ths. The review looks atthe succes5 of each keyactivty and the beDefirsthey havebrou8ht ro those gro￿5 gfpeople the ESFA 15 set up to help. TheCh3rltyCommi55ion'58eTherJl 8uidancÈ on public bfrneflt has been referred towhen reviewin8 the alm5 andobjectives and In plannlngthe future a£t￿rfe$. In particularthe ESFA£onsiderhowthe5e p1anr1￿ actiwtses ¥vill CDntr4bute tDtheobjÈctive5 of the As5aaation. The annual reportalso carrtes a report of the financlal position of t￿aS5oCIatM7n while the council mEmber re5PDnsible glves a verbal Tewrt at the Annual General MeetSng explaining the saI￿ntfeatures of ihe printedaccounts. GLI5H SCHOOLS FOOT8ALLASSOCIATI RE RT OF THE TRUSTEES FOR THE YEARENDED 30JUNE 2023 ACH1EVEMENTSAND PERFORM CE Overall. theTrustees are 5atisfled thètthe object1￿5 Df the charity arÈ ktn8 met. The3￿nUal accownts i(kntifythose areas of Inwme whlch have been recelved as a ￿SU￿Of sponsorshlp, partnership. afFiliaticry dDnatio￿ & grant a6d. Pa8e 2a ED Detalls ofthe ESFA'sachievernents & activltles In relarion tDthe Charty'5 WryD5e for publ1¢ tr*nefft are ou￿1￿ed in the ESFA'sAnnu31 Reportfor 5ea50D 22123. FINANCIAL REVI The 5tatementof Fln3nci31 Activitie5 forthEyearls set o￿on page4 of the finanrial statements. Futtding forthe chaltys main activiti￿ 15 by sponsorshlp and FAftJndlng. PROPERTY In theTrusLee5' oplnlon the 8alance Sheetvalue of the prupErty is Th)t materlaltydbfferent to the marketvalue. The ESFA needs re5ervesln ordertoprotertthe fijvjre oftheA5SQCWtion and to meet Ws 0￿18atk￿nS in the event that fundin8 50wcesfailto rEach the levels requlred to operate forthe5ea50n. The TrusteÈs have determined that 2 typesof reserve are necessary.. Shortterrn accessible reseNes.' are requlred to coveranyternporary or unforeseen setbacks In Incorne. or any unexpetted expenditure. LonE term reserves.. toprotect against the risks frLVll the external en￿r0￿Menl suth 35= ¢¢nfirmatloTr of Incorne not being receNedat the polntof budget settlng the need to pay In advance forsome act1¥ mtti63tion 38ain5tthe b55 of a m11￿f￿nder MI￿83￿0n aaain5tconcurrent1055of multiple Incomesource5. In ¢onsidErI￿ the approprbate levd of reserves, the trustee5 took into account.. E￿511Th8 funds Future Income5trearn5. tQ8e¢hprwith an asse5smentof thelrreli3bility Committed EXPEnditure how far rhls is controllable The key areas of risk lacing the asso¢kitk?n. and how likely these are to rnateriali5P. Takin8 into acc¢uTrtlheexrerTr31 en¥lronmentand risks. Trustee5 annuallyset the balanceof Invesrment between the IoDg tErm and the short remi. and the levels of fundlnB nece55ary tD maitrtavi thÈ ESFA'5 opeTatlon forone5ea50n in the event ollncomè Ir>SS as described above. The trustees have agreedth3tthe re5ervES poIiLywould be revlewed at lea5tevery 3years. Wlth regardsto rlsk, the trustees aim to investin low-rfsk fvndsthat maxSmlse ￿nte￿$t. Wlth re8Jrdsioethic5, the a550tlatlon wll not In¥est*n kndsor¢¢mpanleswhose artnillle5 obvlouslyconlllct wbththose ofthE ESFA. Bud8et5 are 5etfDreach financlal year and these are rewEwed and reports pr(¥Juctd on a reS￿hr b3sLs. Profe5yoD81 athce lssoughr and taken when appTopriate. GOING CONCERN NrTr rn3terk41 uncertaintiesthatcast significant doubtabout the abiiityof the a550clation tocontinue a5 a goifflgconcern have been Identlfled bythetru5teE5. Thi5a55e¥ment had taken actountof the chan8es in illcorne and expenditvre, along w((h the increased dlversiflcatF¢Jn Df iricome streams, medlum term fundinA cor*tr3Ct5 and good wrformance against fundert¥8ets. Also taken intocon5ideratiyn were the assoclatlon'5 Cè5h and fixed asseis. Onthetsasi5 oftheif a55e55Thent ofthp E5FA's finanual PD51tlon. thE tru5tee5 have a reasonable expectstlon thatthe a5soclation will be •ble to contlnue In operarbnal ex15tencefortheforeseÈable futuve. Thereforetheycontiwe to adoptthe 8tyDg£on¢ern basls of èccountlng In preparfnl theannu31 financial statement$. TURE PERIODS Looklng lorward to Season 2023f24 aThd beyond, the ESFA £Dntinue tu en5urethat fuotball Isa¥allabkto all schoolthlldren and students. The ESFA'S Trustee5 ha￿ approved & resourced a bu5ine55 plan for 23124. a5 the fiTral year Df B 4 ye8r p181 The busSness plan ou￿11*e$ the folowin8 aim5'. FurtherdEvelop sustainab￿. Con￿St￿n¢ high quallty5chuols' fDDtball both locally & natbnallv Acycleofgood 8overnance impro¥erneDts Incre351n8 opfvunltles formass part￿￿patIon h) scttools'footèall Sustaining repre5entatwe lootball Creating Opportun1￿e$ fornéwplapr5 totake partln schods, football Generate suffklent Income GoDd financial heath To meetOUT charftable objethvesthe attivrtles oftheAssociationwill btmonltored & Smprovementsswhtwhenerfer possible. AUDITORS A re501utivn prop05illEthatiantastÈr Has￿n5 Umlted ￿ re-appolnted asau(Itors of the challty ￿11 be puttothe Annual General Meetlng. &GNEO ON BEHALF OF M. COYNE Date: 10 Octthet 2023 P. HARDING M. ROBIN50N f NGL￿H SCH Pa8e 3 ORT IN EPEND TH TR LS FOOT8ALLA550CIATION OplnSDn We haveauthted the financial statements ofThe English 5choo15 Football AsscKlatlon IthÈ"charfty'l forthe year ended 30 June 2023 sYhich£omprbse the st3ternentof linanclal aaivlfjes. the bèlonce sl*et, staternentof cash flow5 and nDtes tothe financkil statements. Indudlnga summaryof slgnlflcant a¢countinK p￿cles. Thefinanck71 reporting framework that ha5 been applled Inthelr preparation 1$ 8ppli¢¥ble law and United Kingdom Accountin8 Standard5, includiTh8 Financial Reportln8Standard 102 The Financial Reportin£ stsndard appllcable In the VK and Republk of Ireland Ivnlted KingLlom fjwera￿ Accepted Accountlng Pradcel- Thi5 report 15 made 50iely ro the ¢harlty'S trustees, as a bDdy. tn accordance wbth Part 4 of the Charitles (Accounts and Reports l A4UlatiO￿ 2008. our*ud￿ workhas been undertaken so that ¥ve might statetothechanty's trustees those matter5 weare requirEd tlJ 5tatetothern in an auditors, report and for no otherpuwose. To the fullest￿*￿1 permlttEd by kw. wedo not acceptoras5ume responslbSlltyto anyone otherthan thetharity and the charity'5 tru5tee5, 35 a body, forour auditworK forthls rÈport, orf(*the opiniDn5 we have fvrmed. In ouroplnk)n the ffnancialststemeThts'. g￿e a Irue3nd falr view of thestaeÈ of the tharty's affalrs as at 301une2023. and of Its In￿mIng resources and applicatioTh of resources for the yearthen ended,. have beeh property prepared accordance with United Kin£dorn GÈnerallyAc¢epted Accountyng Pracfjce,. and hwe been prop?rfy prepared in accrxdance with the requlremet)ts of the CharftlesAtt2011. Ba51slor oplnkjn We condutted owaudfc In accordan￿ with Intemational 5tandaFds on Audltlng IUKI UK) and appllcable kw. Our repunsibilitles under those standards are furtherdescribed in the Auditor's responsibilitles forthe audit of the fifiaDdal 5tatEments Section of our report. We are Independent ofthe charlty In aCCDidance wlth the ethical requirements that arE relevantto ouraudlt ofthe flnanclal statements In the iIK. Includlng the FAC'5 Ethica15tandard. and we have fulfilled our other ethlcal rE5PDnsiknlitiE5 in accordancewith these requirements. We believe thattheaudit e￿dence we ha¥eobtsined issufficient and appropi?aieto provide a basi5forour oplnlon. Conduslons relat1￿ ￿t01￿conCern We have nothihÉ to report In respect of thEfollowln8 matters In relètloThtowhlch the ISA5 IUKI requlre usto repDrttoyou thetrustees, use of the 8¢IDgconcern basls of attountln8ln the weparati¢n of the finan￿al 5tatEmEnts Is not appropriate., or the trustees have not di5c105ed in the finoncial statement5 anyidentified m3terial uncertaintiesthat may CbSt significarnt doubtaboutthe charty'sabllty to contlnue toadopt the8olngcon¢ern bas￿ of a¢countin8 for a perlodof at leastiwelve monthsfrom the datewhen thefiDatthlstatemeNts are authDri5edfori55ue. Otherlrbformallon The tNstees are re5ponslble fortheather irsformation. The other informatlon comprlses rhe Informatlon Included In the trustees. annual report otherthan thefinan£lalstatements and ouraudltor's rEP)rtthereon. Ouropinlon on the Ilnanclal statement5 due5 not CLWthe other inforrnation and, except to exterlt otherwise e¥•licitlystated in curreport. we do not expre55anylorrn of as5Ufance concluswJrbthereon. n connectlon wlth our audltof thEfinanclal statements, Our￿spOnsIbIlItY Is to read the Other ihfofrnatitsn and, In dolng so, conslderwhetherthe other lrnfomiatlon materlally Inconslstenrwlth IhefSnanclal statemer¢iS or our knowlÈd8e obtalned ITr the aU¢j￿ orothervmse appear5 to be materially mi55tated. If we Identifysuch rnaterial incDll$15tendes orapparent materi31 rn155taternent5, we zre required todetermine whether there 3 m3teri31 mi5Statement in the financial ststementsora materlal rn155tatementof the other Inforrnatlon. If. based onthe work we have performed. weconclude that there isa rnaterial ￿￿$$1*eMe￿ofthts otherlnfomiètv)h, we 8re required to feportthètfatt. We h￿e nothln8to report In thls re8ard. M4tt•ts on whl¢hw• are ￿g￿Ve￿I0 report by¢x¢eptlon We have nothingto repDrt In respect ofthe foll￿n8 matterswherethECharlilÈs IAc¢ounts and Reports) RegUla￿On5?(m)S require usto reportto you if. inoLYopinion'. the InformaUon glven In the fSnanclal siatemenrs Is Inconslsteni kn ènymaterfal re5pecE V41th thetrustees, report.. or 5ufficientati¢JuntiDK rEcord5have Dot bÈÈn kÈpt,. or thefinarKlal 5tatement5 are rwjt in agrEemertwith the ac¢ountlnÉ rttordsand retums.. or we have not recthed all the Informatlonand explanation5 WE requirefor our aud ENGLISH SCHOOLS FOOTBALLASSOCIAnoN REPORTOF THE It4DEPENDÉNT AUDITORSTOThE TRUSTEES OF ENGLISH S(HOOiS FOOTBALLA550CIAnoN CONTINUEO Paze 3a Respon$lblI￿el of tsustees A5 explained more fully in the tn15teE5' Te5ponslbnitles statement Set out on pa8e 2. thetrustees are respornsitslefor rhe preparationof fnanclal 5tatement5 whlch 8lve3 true and fairview. and for5u¢h internal control a5 the trustees determlne Is nece55ary to enable the preparatlon of fInanc￿l statements thatarefree frLVn materlal mlsstaiemen¢ whetherduEto fraud or Error. In weparingthE financial statements. the trusteesare respuDslble forasse$51n8 the charitvs abilityto wrtltsue as agoln8 concern, dlsc1051ll& J5 applic3blE, matrers related togoing CDncern arKI uslngthe eo]ngconttm basisof accounfjne unless the tTUStees either intendto liquidatethe tharfty ortoce35e operations. or have no re3liStl¢ akernat￿e butto dD SO. Auditdt's rosponslblNtlesfor the&ud￿ of th•financlal staterneThts Our oblettwesare toobtain reasonable assurance about whetherthefinanrlal statements as awhole arefreefrDm matÈrfal ￿￿$stateMe￿l whether duetofraud orerror. and to Issue an auditor'5 fEPUrtth3t Indudes ouroplnlon. Rea50nabkassurance Is a high level of assurance, btrt is not a 8uaranteethat an audlt ¢ohdwcted1n accordance with ISA5 IUKI will alwaysdetect matErial mi55tatemeDrwhen It exlsts. Mi55tstetnEnts£an arlse from fraud or error and aro ConsidÈ￿d material If, Individvally orin the aggregate, rhev coul reasonably be expected to influence the economlc dEclslon5 of user5 taken on the basis uf thesefinandal ststements. lrre8ular￿e$, Includingfrawj, are ln5tawK￿S of non-compllancewlth saws and re8uktlon& Wedelgn procedures Ilnewlth our responslbllftles, outlined above, to detettrn3teri31 mi5StatEment5 in re5PECt of Irregularltles, In¢ludlngfraud.The extent iowhlchourprocedure5 are capable of derertln8 Irregularities. includinKfrauil isdetallÈd below.. Our approachto identifying and asse5sin8 the rlsksof material mi5Staiement In respettof l￿e&u1arftle$. includlngfraud ahd non-cornpliancewith laws and re8ul3tions. was a5 follDWS.' the enKagErDènt partner ensured thatttie enga8ement team collertively had the appropAat2 competeKe, capabllltk5 and Skills to Idet)Ilfy or recognise non-compliance with applicable laws and re8u￿tionS,. we identrfied the laws and regulations applirabletothe charftythrough dlxyssions with trusteesand other managemenL and from our tommerclal knowledge,. we focused on specific laws and regulatioTrs which we unsldered may have a direcr material effetton the ststÈmenrs ¢rthe operarions of the charity, indudin8 the CharibesAci 2011, data protection, anti-bribery. emrloyment, ￿Wil0￿Me￿al and hèalth ind safety leslslatv)n- we assessed the exteDtof conwliance wlth the law5 ènd re8ulation5 identffjed abDvethrouBh makln8 ewulrle5 of management and Inspecting IÈK81 ￿rrespond￿nCÈ. and Identified law5 and regulatbns werecommunicat2dwf(hin the audftteim ￿ul￿rIYand the team remained alertto in5tance5 of noll-cornpliante throughout the aud We a55C55ed the suscept1￿1Ity of the charity's financlal statementsto materfal m15$1aremenL includlngobtaininBan under5tandine of how fraud mlght occur. by.. m3kinzenquir￿5 of management asiowheretheyconsidered there YR5 a 5U5ceptilxlity to fraud, ¢hÈlr knOW￿ge of actual suspected and 311egedfraud,. conslderfng the internal controls in placeto mitigate rlsks Df fraud and n0nTrdEnre, if any. MatErfal mlsstatements that ariseduetofraud can be harder to detert than those thatarise from ernjr 35 they maylnvDlve delibeiate concealment or cdlu510n. A fvrtherdes¢rlptlon of our respon51)ilitie5forthe auditof thE ffnancrdl ststements Is located on the Flnanclal Repo￿n8 Cvunul's wEb51te at,. www.frt.ory.uVauditorsre5ponsibilitles.This description forrns part af ourauditols report. Date.. 10 October2023 Lant3stÈr Has￿nS Lomtted, StatutoryAuditor Granvillp House, 2Tettenhall Roa4 Wolverharnpton. WVI 4S8 P46 HWL5 FOOTBALLA55OCIATION STATEMENTOF FINANCIAL ACnVlnES FOR THE YEAR Page4 Restrtrted Fun Total 2022 Funds 1023 INCOME & ENDOWMENTS FROM otherTradln ActI￿tIeS Spon50r5hip PartnershLD5 Donabon5 & Royalt4e5 Handbook5 & PublicatwJns fundratsing& Publicity Pl¥¥er P85SPOrt Registration 359.110 48.976 1753 3.745 27.000 359,110 48,976 2,7$3 3.745 27,( 299.5( 54,123 2.743 3.245 IS.OOD 69.765 12 13 IwEStmÈThtlKomE io 12,614 Il614 733 Charthble A￿vI￿S FA Incoffle Year 3 & 4 Fe5tivaL5 AffiliatHJn & Sanction Fees o15￿p11￿ary Charges National Cornpetition H05Pitality Sales Natio￿1 Competition Representative Entry Fees Natlonal Competition SthDtsI Entry Fees Intsrnatiortal Matrhes li 16 533,442 57,(KN) 533.442 57.LKKI 568,707 6.600 10,815 390 36,OOL 157,274 22.759 6,850 4.532 139 10,815 390 36,Wl 157.274 22,759 117.305 20,625 14 Totsl 688,037 590,442 1.278.a75 1.163.267 EXPENOITURE ON Fundrak%lng & Publicity Investment M3ffl3£ement CD5ts 13 5L282 193 51.282 193 35,177 CharitablE ActwIt￿5 International Matthes Councll and AGM Manè8ernerst &AdminI5tra￿on NationalCompetlUons Year 3 & 4 Festivals %50Clation Grant Furding FA Expenditure 14 18 18 19 16 17 15 76,874 24,440 230,258 248,188 76,874 24,440 505,445 342.541 56,933 16,622 163,4 76.046 20,914 382,658 340.946 275,187 94,353 56.933 16,622 40,250 2CQ,130 163,49) Total 647,857 589,963 1,237,820 1.096,121 ses On lth¥e6tmentAs Reali5ed Unrealis8 L3.063 13,063 17,0601 ETlPItOME PE14 S3,243 479 53,722 $0.LW6 Transfer eetweeTh Fund5 479 14791 Net Movementln Funth.. 53.722 53.722 50,085 Tolhl FwndsBro4ht ForA•rd 2.008,855 2.008,855 1,958.769 TOTALFUNDS CARRIED FORWARD 2 062 577 2,062,577 2,(M)8,854 I IrKoMe and expernditure derive from contSnulnE actIvI￿e* The 5t*ement of finanual actDiltie5 Includes all 8alrts and1055es rewEni5ed durir(thEyear. ENGLISH LAsSOcIA￿oN Pa8e 5 30 ote FIXED ASSETS Tan8lble Fixed ￿set5 Investments 604M54 627,089 171,815 Stock Debters Oeferred Expenditure Cash At &aTrk 15.368 136,533 159 1,613,693 16,515 298,818 2,010 1,285.765 21 1,76S,753 1,603,108 CREDITORS. Amount5 Falllng Due WithSn One Year Stjndrv Creditors & At£rua15 Advance Income 22 23 237,674 69,556 Z23,205 169.952 307,230 393.157 RENT AS 1,458,523 1,209 951 TOTALASS 2,062,577 2,008,855 CREDITORS. Arnount5 Falling Due After More Than One Year ASSEr 2.062.577 2.008,855 UND5 A14D RESERVES Unrestrlcted Funds RÈstrirted Funds 2,062,577 2,008,855 2.062,577 2.008,855 The financial 5tètementswere approved and authori5ed for i55ue bythe Board on 10 Ortobei 2023 gned on behalf of the board of trustees M. COYNE Date.. Iooctober 2023 The notes Dn pa8es 7 to 15 fomi partof these financial 5tstefflents. Charity Commission f4urnber.' 1173338 Page 6 WSTATEMENT FOR THE YEAR END D 30JUNÉ 2023 06 Note cash Iltywsfrom operatln8 attivitit&' Cash generated from operatlon5 Tax paid 146,212 137,3291 ¢ash provldÈd by lused Inl opwatln artlvltles 146.212 137.3291 Cashllowslrom InvÈrtin8 a¢tMtFe5: Purchase ef tanBible fixed asset5 Sale of fixed asset investments 3.1611 184.878 28.6361 Net cash provlded by lused Inl Inv•rtln8 artlvlties 181,717 28,6361 Change In cash ahd cash equfvalents in the reportln8 period 327,929 165,9651 Cash and cash equl*alents at the beglnnlni af the reportlng period 1.285.765 1,451,730 Cash and Cash equlvalerts at th••nd of the roportlngperiod 1.613,694 1,285,765 NOTESTO THE ￿5H FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2023 I. RECONCILIATION OF NEf INCO EXPENDITURE TO NET CASH FL W FROM OPERATING ACTIMTIES 06 Net Incomellexpendlturel forthe reportiry perfod la5 per the statefnent of financlal a¢tivltlesl 53,722 50.086 Adjustrnents for.. Reali5ed Gain from1Ssred investrnents Depreciation Decrease in stocks Decrease in debtors Decrease in creditor5 13,0631 16,197 1.147 164,136 85.9271 17.C60 22.488 4641 282.1081 SS.609 NEt cash provlded by (used in) operatlng *tlhilies 146,212 137.3291 Pag@ 7 NOTE The Engllsh Schoo15' Footba11 A550ciation is a charitable incorporated organisation ICIOI reElstered In England, The financial statement5 of the charity, which is a public benefit entity under FRS 102, have beeTh prepared In accordance wSth the CharltlesSORP (FR5 1021'Acc¢untin8 and ReportlThg by Cffiarities and Ihe Charities Act 2011. The financlal statemefits ha￿ been prepared under the historical c05t convent￿rI With thÈ exceptian of investments whith are included at marketvalue. as rncdified by the revaluation of certain a55ets. Ibl Fixed A55 Depreciation ￿ pro￿ded on offlce equlpmÈnt over 3 yeats on a strai8ht Ilne basis in orderto write off each asset over its estimated useful life. Expenditure on new cornpvter5 15 depreciated over 3 year5 0 straisht line basis. The property Is depreclated at a r•te of 2% per year commencin¥ l January 2007. General funds are unrestricted funds whlth are available for use atthe dlscretion of the trustees in furtheran tsf the 8eneral Oblert￿e5 of the charlty and which have not been desiÉnated for other purpDses. Restricted funds are fund5 which are to be used in accordance wSth specific rostrlttlons imposed by donors or which have been raised by the £h3rity for particular purposes. Sponsorship Income is rÈtogni5ed in the financial statements a5 the relevant competilion expenditure fa115 due. All other Incomin8 re50urce5 are included in the Statement of finonciAI Act￿VI￿e5 ISOFAI when the ch%rity 15 legally entitled to the Income after any Perfarrnan￿ conditions have been meL the amount can be measured reliably and rt is probable that the income will be receNed. lel Graryts Income frcrtn Brants are recogn15ed atfairvalue in the financi31 ststements upon receipt and offset again5tthe expenditure to whlch they rtlate. All expenditure Is accounted for on an 3c£ruals basis and has been clasdfied under headln8S that ag8re8ate all cost5 related to the category. The charity operate5 a defined contribution scheme for member50f Staff. The assets of the scheme are held separÈtely from those of the charity In an independently adminlstored fund. Th@ amounr charged in the SOFA repre5ent5the contributions payable to the scheme in respect of the accounting period. The net rentals for uperatin8 leases are charged to the incoffle and expenditure account on an equal-instalment basls overthe perlod of the operating lease. 5trKk Is Included in the accounts at the lower of cost and net reallsable value and relates to stock held for rhe award scheme. presentatSon and saleable items. Income is deferred in respect of sponsorship. competition entry fee5 and grants which relate ta period5 sub5e9uentto30 June 1023, on a time-apportioned basis. Ikl E￿0£0￿￿ The receipt Irb advaTr￿ of a 8Tantfor expendtiure that musttake plaie in a future accountin8 perSod Is accounted for as deferred income and recognlsed as a Ilab41ity until the accountlTh8 perfod in which the ESFA is allowed by the condltion to expend the resource. Investments are shown at market value with the unrealised surplus bÈin8 transI￿red to unrestrftted funds, ENGLISH SCHOOLS FOOT8ALLA550CIATION NOTES TO THE FINANCIAL STATEMENTS- CONTINUED Page 8 30 JUNE 2023 Im) Financial Instruments Basic finantial instruments are recD8ni5ed at amortlsed cost, eX￿ptfOr inyestments In non%onvertible preference and non-puttable ordinary sha￿$WhIch are measured at falrvalue wlth clanges retognised In profit or105s. Derlvatiwe hnancial tn5trument5 are initlally recorded attost afid thereafter atf3lrvalue with changes reco8nised in profit and loss. nificant ud e￿￿nts and estimates Management is required to rnake judÈements, estimates ènd assumption5 about carrylng walues of assets and liabilitie5 that are not ￿3￿11¥ apparent from other sources.The e5timatÈs and underlying a55umptions are bèsed on hlstDrical experience and otherfart¢rsth¥t are consldered to be relewant.Actual results may differfrom thÈsÈ estimates. The estimatps and underlying assumptions Ère re¥lewed on an on8oing ba515. Revisions to xcountingestimate5 are recognised in the period in whlch the estirnate 15 revised if the re¥i51on 3ffect5 onty that period. or ift the period of the revision and future pÈriods if the revislon afferts both Current and fL¢ture periods. There are no key sources of estirnatiDfi uncertainty that have J significant effect on theamounts rew8nisÈd in the financial Statements. rt tast$ allocatio Support costs are those that assi5tthe work af the charlty but do not directly represent charitable actlvltSes and include office costs, 8overn2nte costs, administrative payroll c05t5. They ère Incurred directly in sUPPOrt of expend￿Ure on the objects of the charity and Include project rnanagement carried outat Headqu3rter5_ Where supw)rt Costs cannot be directly attributed to partlcular headings they have been allotat2d 10 Cost of ralsingfunds and expenditurÈ on charlt•ble activitles on a basis consistent viith use of the resource. PAR The association is amiated to the Football Association Limlted and transacrsons between the parties are detailed In the statement Of financial attivitles and notes. Please refer to paee 4. page 10. note 11 and page 11, TrotÈ IS. No remuneration or otherbÈnÈfits were paid to any of the ESFA Tru5tee5. The ESFA'S Key Management Personnel received a total of £lJ7,099 in employee benefit5tDr theirseNces to the charity. Two individual staff members received Èmployee beneffts lexcludlnE employer pension eosts) of more than £60.(XK). The ultirnatè tontrol Isthe £I)￿lSh Schoo55' Football Assotation elected Board of Trustees. IXE Com utÈr& Offlce Leasehold Pro Tot41 ost at ljuty 2022 Additions (Asposa15 126.985 3.161 780,018 907,0)3 3.161 As at 30 June 2023 130,146 780,018 910,164 Oe redatlon As at lJuly 1012 Charge ForThe period Adjustment On Disposals 38.113 10,597 241,8(X) 279,913 26,197 A5 at 30 June 2023 48,710 257,4fy) 306,110 et Bc>ok As at 30JunÈ 2023 81,436 522,618 604,054 As at 30June 2022 88,871 538,218 627,089 ENGL55H SCHOOLS FOOTBALL￿S0(1AT1oN MOTES TOTHE FINANCIAL STATEMENTS- COMf114UED Page 9 30JUNE 2023 5. FIKED ASSEf INvESTME￿rs 06 30 Quoted Unlt Trust lThvestments Marketvalue As 81 l July 2022 171,815 188,875 AddItion￿{DiSposalsI 184.8781 Net Reali5ed Investment Ga]n ILossl Net UnrÈallsed InvÈstrnent Gain5 (Loss) 13,063 17.0601 As at 30 lune 2023 171.815 Investrnent5 were sold in the year wlth the reallsed sulplus belng transferred to unre5trirted funds. 30 High Interest Ac 2.758 2.816 2.789 4,133 4.138 3.419 4.108 4.101 3.431 4,133 3,161 4.275 4.111 4.159 4.173 4,235 4.161 4.151 3,429 4,168 4,122 3,358 4.123 1.695 4.140 4.137 4,125 4.208 4.116 7,373 7,213 7.530 3,619 3,564 3,626 3.694 3.594 3.585 3,587 3,587 3.694 3.578 3,566 3.654 3.680 U12 Inter School (Boy51 UJ2 Inter School (Gsrlsl U12 Inter Elite School18oysl U12 Interschool B Team (Boysl U12 Inter Small School (Boy51 Ull Inter School IBoysl 3.634 3,591 3,533 3.538 3.585 5.242 5.282 5,426 UJI Inter5mall School Imfjxedl ISI.156 114,101 tative Com U18 Intercounty (Boys) U16 Intercounty (Boys) U16 Intercounty (Gir151 2.669 2.431 2,394 4,293 3,593 2.506 2.479 4.382 4,019 4,476 3,954 4,476 4.305 2.317 2.356 5.958 6.413 4.546 U14 Intercounty (Boys) U14 Intercounty IGir151 4.966 6.658 5.(X)3 4,329 5,402 5.706 5.622 3.575 2,509 S3.485 2.308 21,4201 Champions Cup Gtsnt Dlstrlbutlon Champions Cup Brèndlng and 5ubscrlptlon nderspend on P¥iorYÈar Reserves 501 51,151 9S,060 Management & Admlnlstration 18 140,234 13L785 342,541 340.946 ENGII HOOLS FQOTBALLASSOCIATION FINA IAL TS- CONTI Page 14 JUNE 202 20 VALUEADDED TAX 06 30 06 Payrnents Made To HM Revenue & Customs During the Period 55,573 34,395 21 DEBT UE W￿NIN ONE YEA 30 06 Trade debtars Prepayments HMRC IVATI 111,207 1,714 23.612 267,758 1,445 29,615 136.533 298,818 22 CREDITORS DUE WITHIN ONE YEAR 06 Trade Creditors Acqruals 25.188 212.486 71,903 151,302 237,674 223,205 NCED I 30 06 30 06 Balance Bfd 169.952 179,03Z Movementforyear l(Kl,3961 9.0801 Balance dd 69.556 169,952 24 OPERATING LEASE comm￿mENT 06 30 06 Duewithin I year 8.801 8,801 Due between l and 2 years 3.548 3,548 Due between 2 8nd S years Pue O￿T S years Page IS 25 U18 8OY5 ENGLAND v NORTHERN IRELAND Town FC Ticket & Pro$rammeSales Hospitallty. sponsorship & Mascot Packages 6,317 960 7.277 nLliture Ground Hire & sEewardinB Accornmodation & Meals forteam Management Team. Cuurtcil & Match OffiralsTravÈl Match Programme Hospitality & Post Match Meal Presentatfjon Items 3,876 3,989 2,553 744 333 11,603 Loss 4,3261 ALE Income Ticket & Pro8rammeSales Hospitallty 4.760 5,243 Ex ndlture Ground Hire & Stewarding Accornrnodation & Meals for team Management Team. Council & Matth Ofntals Travel Match Programme &Adverti￿nE H05Pltality & P05tMatch Meal Presentatlon Items 3,783 3,999 1,492 820 1,100 108 11,302 Loss 6.0591