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← The English Schools' Football Association

2025-06-30-accounts

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

TRUSTEES ANNUAL REPORT

FOR THE 2024-25 SEASON

1 JULY 2024 to 30 JUNE 2025

Objectives

The objectives of the English Schools’ Football Association (ESFA) were:

These objectives were delivered through a small paid workforce and a national volunteer base, who between them carry out:

Financial Report

The 2024-25 season was funded by a turnover of c.£950,000 from sponsorship, partnerships and grant funding. The remainder was self-generated from activities such as national competition entry fees and interest from reserves.

The ESFA had budgeted for a £13,316 loss for the 2024-25 financial year and out turned a £113,574 profit. The major contributors to the change in position were as followed:

Trustees agreed that the £113,579 profit would be retained in reserves to offset the budgeted deficit for season 2025-26. Trustees plan to disburse the remainder of the surplus during the 2025-26 financial year.

With regards to risk, the Trustees aimed to invest in low-risk funds that maximise interest. With regards to ethics, the Association would not invest in funds or companies whose activities obviously conflict with those of the ESFA.

A reminder that the balance sheet on the financial statements was a snapshot in time, on the 30 June 2025, and the Association’s financial position was fluid.

The Trustees committed to provide support for Member Associations during the 2024-25 season.

£65,186 was disbursed on Members’ behalf by the ESFA as follows:

Achievements and activities

For ESFA Schools’ football there were:

This included activity for specialist schools, for example teams in Muslim faith schools

In addition, outside of national and Members’ competitions:

For ESFA Representative football there were:

Plans for the future

ESFA Trustees have an approved financial plan to deliver their commitment to sustainable, consistent, high quality schools’ football, locally and nationally for all who want it.

This includes a commitment to:

To meet the ESFA’s charitable objectives the activities of the Association will be monitored and improvements sought whenever possible.

Honorary Auditor Report

The Honorary Auditors (HA’s) have throughout the season, received copies of Trustees and Council Minutes. HA’s Gavin Hawkins, Jackie Brown and Allan Reed met online with the Chair of Trustees, Chief Executive Officer, and other senior staff members to review the performance, governance, and operational effectiveness of the Association during the 2024–2025 season.

Nick Sanders, replaced Allan Reed at the AGM Part 1, and was able to join the HA’s in meeting with Dawn Howard to review the financial position of the organisation in September. The HA’s wish to record their thanks to retiring HA Allan Reed for his service to the ESFA over many years.

The meetings provided a comprehensive overview of progress, challenges, and future priorities.

Finance

In attendance: Mike Coyne (Chair of Trustees), Andrea Chilton (CEO) and Dawn Howard (Finance Director)

The 2024–25 financial year will report a profit of £113,000, substantially exceeding the forecast budget. This positive result is largely due to increased competition entry fee income, sponsorship, and improved bank interest returns. The surplus will be transferred to reserves to offset a projected deficit of £91,000 in 2025–26.

While the financial position is currently stable, challenges remain in securing sustainable income. PlayStation and Arnold Clark terminated their sponsorship contracts with appropriate notice, and both have confirmed that this is not due to any failure on the ESFA’s part. Consequently, the ESFA must focus on diversifying income streams and reducing reliance on sponsorship. The recently appointed Trustees bring valuable business, marketing, and promotional expertise to support this goal.

Whilst future sponsorship funding is uncertain, the association continues to look for alternative funding streams. This season has seen the first of the ESFA Coaching Camps delivered by ESFA Entreprises, and whilst we are not required to report on the performance of the trading company, it is worth noting that participant feedback was highly positive, and future camps are expected to be profitable after a loss this year largely attributable to setup and one-off costs. Profit gained from ESFA Enterprises is intended to support membership in future years. It is noted that staff volunteered time to support these activities — a practice that is unsustainable in the long-term.

The international programme remains an unfunded activity and, as such, is considered high risk. It is currently recommended that the programme be paused for one year to explore alternative opportunities. The programme’s limited participation reach has made it less attractive to potential sponsors.

Chief Executive Officer

In attendance: Andrea Chilton (CEO)

The appointment of new Trustees from business backgrounds has strengthened the Board’s collective expertise, particularly in marketing, promotion, EDI and income diversification. Trustees and Council members remain committed to ensuring the ESFA’s ongoing development and stability.

Engagement across competitions remains strong, with participation levels increasing year-on-year. Schools Football Week continues to grow in reach and participation, contributing positively to the Association’s objectives.

Following the FA restructure, engagement with the FA has improved significantly, leading to a better mutual understanding of the ESFA’s work and priorities.

The CEO reported feeling well supported by both the Council and Trustees. The discussion confirmed that HQ roles and working practices are effective

The ESFA website/portal now successfully manages all safeguarding matters and data exchange. Further integration with FA systems is being explored to minimise duplication while maintaining the ESFA portal for commercial purposes.

Staff Discussion: PR, Marketing and Communications

In attendance: Sarah Kearney (PR, Marketing and Communications Manager)

A meeting was held with Sarah Kearney, PR, Marketing and Communications Manager, who will shortly be leaving the organisation after 11 years of service. Sarah reflected positively on her time at the ESFA, expressing pride in her contribution and the organisation’s achievements.

She reported feeling well supported by the CEO and colleagues and valued the opportunity to gain managerial experience. She appreciated the resources and support she had received to grow her role and responsibilities and wished to place on record her thanks to all at the ESFA who had encouraged her.

Sarah noted that the Finals at the end of the season, while a highlight showcasing the breadth of competitions and youth participation, can be demanding for a relatively small team.

It was suggested that salary structures should be reviewed to ensure the ESFA can attract and retain high-calibre staff, supporting long-term stability and staff wellbeing.

Outgoing Chair Discussion

In attendance: Nick Loftus (Chair)

The Honorary Auditors also met with Nick Loftus, the outgoing Chair of the ESFA. Nick described serving as Chair as an honour and privilege, particularly enjoying representing the organisation at events and attending the national Finals.

Nick recommended consideration of a two-year term for future Chairs to allow greater continuity and enable the Vice-Chair to settle into the role. He also suggested the creation of a formal Past-Chair role to retain experience and ensure smooth succession planning could be considered.

Nick highlighted improvements in the representation and effectiveness of Council, noting that working groups are being used proactively to undertake specific projects, led by interested Council members. He also conducted one-to-one meetings with Council Members early in his year as Chair, which provided valuable insights — a practice that should continue annually.

Conclusion

The ESFA has delivered another strong year of growth, engagement, and financial improvement, underpinned by dedicated leadership and a clear strategy. Staff feel valued and are happy in their working environment and are appreciated by members in schools, Districts and Counties for the work they undertake and the support and guidance they provide.

Whilst the ESFA remains in a strong position to build upon this progress and achieve further success in 2025–26, attention needs to be paid to identifying new sponsors and income to replace the loss of two valuable sponsorship contracts.

Key considerations for the coming year, which are already identified as priorities within the Business Plan and staff targets, include:

The Honorary Auditors wish to record their sincere thanks to the Chief Executive, her staff, Council Members, and Trustees for their tireless efforts to provide young people across the country with opportunities to participate in school football at such a high standard.

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30TH JUNE 2025

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

FINANCIAL STATEMENTS

FOR THE 12 MONTHS

1ST JULY 2024 TO 30TH JUNE 2025

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 2025

LEGAL AND ADMINISTRATIVE DETAILS

CHARITY NUMBER: 1173338 TRUSTEES: M COYNE (CHAIR) A DONOHOE (Appointed 1 January 2025) B GRANT (Appointed 1 January 2025) G RUSLING (Appointed 5 July 2025) M ROBINSON (Resigned 5 July 2025) N LOFTUS P HARDING P JACKSON S BOTHAM T HIGGS (Appointed 1 January 2025) T JAMES CHIEF EXECUTIVE: MISS A CHILTON REGISTERED OFFICE: 4 PARKER COURT STAFFORDSHIRE TECHNOLOGY PARK BEACONSIDE, STAFFORD ST18 0WP HONORARY AUDITORS: G HAWKINS MRS J BROWN N SANDERS (Appointed 5 July 2025) BANKERS: CAF BANK LTD 25 KINGS HILL AVENUE KINGS HILL WEST MALLING KENT ME19 4JQ AUDITORS: 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

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

Page 2

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025

The trustees present their report with the financial statements of the charity for the period 1 July 2024 to 30 June 2025. 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.

Trustees routinely monitor a comprehensive risk register to assess risk materialisation, the impact of mitigation and any new or emerging risks.

The risk register drives the creation of internal controls including but not restricted to the implementation of procedures for authorisation for some transactions, in accordance with the scheme of delegation.

Procedures are also in place to ensure compliance with safeguarding and health and safety of staff, volunteers, clients and visitors to the ESFA's HQ and activities and events staged by the Association, as well as other key legislative drivers.

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 up to twenty years of age through the medium of Association Football.

(b) To further such other purposes which may be charitable according to the law of England and Wales as the Trustees see fit from time to time.

The ESFA allows Associations to affiliate to the national association and school customers to take part through competition entry. 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 professional staff.

The Trustees are elected from the national council and are already familiar with the practical work of the charity.

The ESFA is a Charitable Incorporated Organisation (CIO). The ESFA's constitution, based on Charity Commission's recommended format, consists of rule and bye-laws which are available annually from the ESFA HQ. These rules and bye-laws 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 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025(CONTINUED)

Page 2a

ACHIEVEMENTS AND PERFORMANCE

Overall, the Trustees are satisfied that the objectives of the charity are being met. The annual accounts identify those areas of income which have been received as a result of sponsorship, partnership, affiliation, donation & grant aid.

Details of the ESFA's achievements & activities in relation to the Charity's purpose for public benefit are outlined in the ESFA's Annual Report for season 24/25.

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 in order to protect the future of the Association and to meet it's obligations in the event that funding sources fail to reach the levels required to operate for the season. The Trustees have determined that 2 types of reserve are necessary:

Short term accessible reserves: are required to cover any temporary or unforeseen setbacks in income, or any unexpected expenditure.

Long term reserves: to protect against the risks from the external environment, such as:

confirmation of income not being received at the point of budget setting

the need to pay in advance for some activity

mitigation against the loss of a major funder

mitigation against concurrent loss of multiple income sources.

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.

Taking into account the external environment and risks, Trustees annually set the balance of investment between the long term and the short term, and the levels of funding necessary to maintain the ESFA's operation for one season in the event of income loss as described above.

The trustees have agreed that the reserves policy would be reviewed at least every 3 years.

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 and expenditure, along with the increased diversification of income streams, medium term funding contracts and good performance against funder targets. Also taken into consideration were the association's cash and fixed assets. 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 2025/26 and beyond, the ESFA will continue to ensure that football is available to all schoolchildren and students.

The ESFA Trustees have an approved financial plan to deliver their commitment to sustainable, consistent,

high quality schools football locally and nationally for all who want it. This includes a commitment to: Further develop sustainable, consistent, high quality schools' football both locally & nationally

A vibrant, committed and engaged Membership which is supported to deliver schools' football

A stable national structure which creates entry points for football at any age, and provides for progression through the game Age, culture, ability and gender-appropriate access to schools' football is provided, focusing on new entrants to the sport Collaboration which effectively sustains and develops opportunities to participate Good Governance

Good financial health

To meet our charitable objectives the activities of the Association will be monitored & improvements sought whenever possible.

AUDITORS

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

SIGNED ON BEHALF OF THE TRUSTEES

………………………………… ………………………………………..

…...…………………………………….

M. COYNE

A. DONOHOE

T. JAMES

Date: 29 September 2025

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 2025 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 2025, 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 required 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.

……………………………………………………

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

Date: 29 September 2025

ENGLISH SCHOOLS FOOTBALL ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

Page 4

Note
INCOME & ENDOWMENTS FROM
Other Trading Activities
Sponsorship
7
Partnerships
8
Donations & Royalties
Handbooks & Publications
11
Fundraising & Publicity
12
Investment Income
9
Charitable Activities
FA Income
10
Year 3 & 4 Festivals
16
Affiliation & Sanction Fees
Disciplinary Charges
National Competition Hospitality Sales
National Competition Representative Entry Fees
National Competition School Entry Fees
International Matches
14
Total
EXPENDITURE ON
Raising Funds
Merchandising Activities
(Obsolete stock being written off)
Fundraising & Publicity
12
Schools Football Week
Investment Management Costs
Charitable Activities
International Matches
14
Council and AGM
17
Management & Administration
17
National Competitions
18
Year 3 & 4 Festivals
16
SAFIB Allen McKinstry Cup
Reward & Recognition
Association Grant Funding
13
FA Expenditure
15
Total
Gains/ (Losses) On Investment Assets:
Realised
Unrealised
NET INCOME/(EXPENDITURE)
Transfer Between Funds
Net Movement In Funds:
6
Total Funds Brought Forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Funds
£
429,500
70,791
806
2,114
10,000
56,148
-
-
300
11,224
-
87,895
172,774
25,677
867,229
-
83,876
-
-
76,757
20,333
213,499
354,438
-
2,604
2,442
-
-
753,949
-
-
113,280
294
113,574
2,096,795
2,210,369		 Restricted
Funds
£
-
-
-
-
-
405,576
35,000
-
-
-
-
-
-
440,576
-
12,231
5,840
-
-
293,831
43,552
34,715
15,400
-
34,713
440,282
-
-
294
( 294)
-
-
-		 Total
2025
£
429,500
70,791
806
2,114
10,000
56,148
405,576
35,000
300
11,224
-
87,895
172,774
25,677
1,307,805
-
96,107
5,840
-
76,757
20,333
507,330
397,990
34,715
2,604
17,842
-
34,713
1,194,231
-
-
113,574
-
113,574
2,096,795
2,210,369		 Total
2024
£
408,000
70,470
742
2,927
15,000
50,857
489,409
35,000
6,900
10,144
-
24,325
154,304
13,675
1,281,753
11,115
80,077
8,852
1,998
79,732
23,368
518,006
370,252
35,000
-
16,661
18,000
84,473
1,247,534
-
-
34,219
-
34,219
2,062,576
2,096,795

All income and expenditure derive from continuing activities.

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

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

Page 5

BALANCE SHEET - AS AT 30 JUNE 2025

Note
FIXED ASSETS
Tangible Fixed Assets
4
CURRENT ASSETS
Stock
Debtors
20
Deferred Expenditure
Cash At Bank
5
CREDITORS;
Amounts Falling
Due Within One Year
Sundry Creditors & Accruals
21
Advance Income
22
Amount Owing to Subsidiary Company
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS;
Amounts Falling
Due After More Than One Year
NET ASSETS
FUNDS AND RESERVES
Unrestricted Funds
6
Restricted Funds
6
TOTAL FUNDS		 30/06/25
30/06/24
£
£
£
£
548,526
578,643
9,545
8,868
65,304
75,486
-
48
1,783,436
1,694,617
1,858,285
1,779,019
153,238
251,244
33,314
9,623
9,890
-
196,442
260,867
1,661,843
1,518,152
2,210,369
2,096,795
-
-
2,210,369
2,096,795
2,210,369
2,096,795
-
-
2,210,369
2,096,795		 30/06/25
30/06/24
£
£
£
£
548,526
578,643
9,545
8,868
65,304
75,486
-
48
1,783,436
1,694,617
1,858,285
1,779,019
153,238
251,244
33,314
9,623
9,890
-
196,442
260,867
1,661,843
1,518,152
2,210,369
2,096,795
-
-
2,210,369
2,096,795
2,210,369
2,096,795
-
-
2,210,369
2,096,795
1,858,285
153,238
33,314
9,890
196,442
2,096,795
-
2,096,795
2,096,795
-
2,096,795

The financial statements were approved and authorised for issue by the Board on 29 September 2025 Signed on behalf of the board of trustees

……………..…………………………

M. COYNE

Date: 29 September 2025

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

Charity Commission Number: 1173338

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

Page 6

CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2025

30/06/25
Note
£
Cash flows from operating activities:
Cash generated from operations
1
90,029
Tax paid
-
Net cash provided by (used in) operating
activities
90,029
Cash flows from investing activities:
Purchase of tangible fixed assets
1,210)
(
(
Sale of fixed asset investments
-
Net cash provided by (used in) investing
1,210)
(
(
activities
Change in cash and cash equivalents in the
reporting period
88,819
Cash and cash equivalents at the beginning
of the reporting period
1,694,617
Cash and cash equivalents at the end
of the reporting period
1,783,436
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2025
1.
RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
30/06/25
£
Net income/(expenditure) for the reporting period
(as per the statement of financial activities)
113,574
Adjustments for:
Depreciation
31,326
Decrease in stocks
677)
(
Decrease in debtors
10,231
Increase in creditors
64,425)
(
(
Net cash provided by (used in) operating activities
90,029		 30/06/25
Note
£
Cash flows from operating activities:
Cash generated from operations
1
90,029
Tax paid
-
Net cash provided by (used in) operating
activities
90,029
Cash flows from investing activities:
Purchase of tangible fixed assets
1,210)
(
(
Sale of fixed asset investments
-
Net cash provided by (used in) investing
1,210)
(
(
activities
Change in cash and cash equivalents in the
reporting period
88,819
Cash and cash equivalents at the beginning
of the reporting period
1,694,617
Cash and cash equivalents at the end
of the reporting period
1,783,436
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2025
1.
RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
30/06/25
£
Net income/(expenditure) for the reporting period
(as per the statement of financial activities)
113,574
Adjustments for:
Depreciation
31,326
Decrease in stocks
677)
(
Decrease in debtors
10,231
Increase in creditors
64,425)
(
(
Net cash provided by (used in) operating activities
90,029		 30/06/25
Note
£
Cash flows from operating activities:
Cash generated from operations
1
90,029
Tax paid
-
Net cash provided by (used in) operating
activities
90,029
Cash flows from investing activities:
Purchase of tangible fixed assets
1,210)
(
(
Sale of fixed asset investments
-
Net cash provided by (used in) investing
1,210)
(
(
activities
Change in cash and cash equivalents in the
reporting period
88,819
Cash and cash equivalents at the beginning
of the reporting period
1,694,617
Cash and cash equivalents at the end
of the reporting period
1,783,436
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2025
1.
RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
30/06/25
£
Net income/(expenditure) for the reporting period
(as per the statement of financial activities)
113,574
Adjustments for:
Depreciation
31,326
Decrease in stocks
677)
(
Decrease in debtors
10,231
Increase in creditors
64,425)
(
(
Net cash provided by (used in) operating activities
90,029		 30/06/24
£
90,057
-
90,057
9,133)

-
9,133)
80,924
1,613,693
1,694,617
30/06/24
£
34,219
34,544
6,499
61,158
46,363)
1.

Net income/(expenditure) for the reporting period
(as per the statement of financial activities)
Adjustments for:
Depreciation
Decrease in stocks
Decrease in debtors
Increase in creditors
Net cash provided by (used in) operating activities
(
(
90,057

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

Page 7

NOTES TO THE FINANCIAL STATEMENTS - 30 JUNE 2025

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) Basis of non-consolidation

the English Schools' Football Association, a Charitable Incorporated Organisation (CIO), holds a 100% interest in its subsidiary, The English Schools' FA Trading Ltd, established to advance the CIO's charitable objectives through future trading. Consolidated financial statements for the year ended 30 June 2025 were not prepared, as the subsidiary had not commenced trading or opened a bank account. During the period, the CIO managed deposits and supplier payments on the subsidiary's behalf in anticipation of future activity.

(c) Fixed Assets

Depreciation is provided on office equipment over 3 years on a straight line basis 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. Expenditure on operating software system is depreciated over 10 years on a straight line basis. The property is depreciated at a rate of 2% per year commencing 1 January 2007.

(d) 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.

(e) 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.

(f) Grants

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

(g) 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.

(h) 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.

(i) 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.

(j) 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.

(k) Deferred incoming resources

Income is deferred in respect of sponsorship, competition entry fees and grants which relate to periods subsequent to 30 June 2025, on a time-apportioned basis.

(l) 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.

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

Page 8

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2025

(m) Investments

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

(n) 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.

(o) 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.

(p) 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 costs, 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, page 10, note 10 and page 11, note 15.

No remuneration or other benefits were paid to any of the ESFA Trustees.

The ESFA's Key Management Personnel received a total of £124,553 in employee benefits for their services to the charity. Two individual staff members received employee benefits (excluding employer pension costs) of more than £60,000.

3 CONTROL RELATIONSHIPS

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

4 FIXED ASSETS
Cost
As at 1 July 2024
Additions
Disposals
As at 30 June 2025
Depreciation
As at 1 July 2024
Charge For The period
Adjustment On Disposals
As at 30 June 2025
Net Book Values
As at 30 June 2025
As at 30 June 2024		 Computer & Office
Equipment
£
139,279
1,210
-
140,489
67,655
15,726
-
83,381
57,108
71,625		 Computer & Office
Equipment
£
139,279
1,210
-
140,489
67,655
15,726
-
83,381
57,108
71,625		 Leasehold
Property
£
780,018
-
-
780,018
273,000
15,600
-
288,600
491,418
507,018		 Total
£
919,297
1,210
-
920,507
340,655
31,326
-
371,981
548,526
578,643

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

Page 9

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2025

5
6
7
8
9		 CASH AT BANK
30/06/25
£
High Interest Accounts
1,484,527
Current Accounts
298,689
Cash In Hand
220
1,783,436
FUNDS
30/06/25
Unrestricted
Restricted
£
£
As at 1 July 2024
2,096,795
-
Surplus/(Deficit) For The Period
113,574
-
As at 30 June 25
2,210,369
-
SPONSORSHIP
30/06/25
£
Sony PlayStation, Pokemon, Arnold Clark & Mark Harrod
429,500
Sony PlayStation, Pokemon, Utilita & Mark Harrod
429,500
PARTNERSHIPS
30/06/25
£
Income
UCFB, Sports Hotels, iBrain, Kaizen Ticketing
VEO Technologies, Future Elite Sports
O'Neills Irish International Sports
70,833
Oddballs Apparel Ltd, UCFB, Sports Hotels, iBrain
VEO Technologies, Pro:Direct, Future Elite Sports
STATSports Group, Butterfly Squad
& Active8 Managed Technologies
Expenditure
Support costs (not allocated elsewhere)
42
70,791
INVESTMENT INCOME
30/06/25
£
Interest And Dividends
56,148		 30/06/24
£
1,379,160
315,038
419
1,694,617
30/06/24
Unrestricted
Restricted
£
£
2,062,576
-
34,219
-		 30/06/24
£
1,379,160
315,038
419
1,694,617
2,096,795 -
30/06/24
£
408,000
408,000
30/06/24
£
78,000
7,530
70,470
30/06/24
£
50,857

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

Page 10

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2025

10
11
12
13		 FA INCOME
Governance
Women & Girls
Playing Choice
Volunteers
Connect & Serve
Futsal
HANDBOOKS AND OTHER PUBLICATIONS
Income
Handbooks & Competition Booklets
Expenditure
Handbooks & Competition Booklets
FUNDRAISING & PUBLICITY
Income
Panini UK
Panini UK & Pro:Direct
Expenditure
Webcasting events
Photographer
PR items, Subscriptions & Surveys
Management & Administration 17
ASSOCIATION GRANT FUNDING (ESFA FUNDED)
Regional Associations
New Representative Teams		 £
10,000		 30/06/25
£
244,002
61,077
58,048
37,514
4,935
-
405,576
30/06/25
£
11,376
9,262
2,114
30/06/25
£
£
15,000
10,000
42,390
8,125
16,647
83,877
12,231
96,108
86,108)

30/06/25
£
-
-
-		 30/06/24
£
257,456
-
177,486
46,967
-
7,500
489,409
30/06/24
£
11,704
8,777
2,927
30/06/24
£
15,000
67,162
12,915
71,125
6,500
6,252
80,077
( ( 65,077)
30/06/24
£
8,000
10,000
18,000

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

Page 11

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2025

14
15
16		 INTERNATIONAL MATCHES
(Including support from InspireSport)
Income
Home International Receipts & Other Income
Player Sponsorship
Inspire Sport
Expenditure
U18 (Boys) Home Internationals
U18 (Boys) Away Internationals
U18 (Boys) Groups Coaching (Home & Away)
U18 (Boys) Interviews, Uniforms & Kit
U15 (Girls) Home Internationals
U15 (Girls) Away Internationals
U15 (Girls) Group Coaching (Home & Away)
U15 (Girls) Interviews, Uniforms & Kit
SAFIB
Other Expenditure
FA EXPENDITURE
Association Grants & Affiliation Fees
Safeguarding visits & equipment
Development Activities
Muslim Schools Festival
Deaf Schools Festival
Disability Festivals
Futsal Activities
Intraschool "Hotshots" Activities
Volunteer Funding
Total Expenditure
YEAR 3 & 4 FESTIVALS
Income
Premier League Charitable Fund
Total Income
Expenditure
Year 3 & 4 Festivals
Total Expenditure		 £
£
£
£
13,156
1,101
11,153
10,498
1,368
2,076
25,677
13,675
23,499
17,124
12,630
14,733
8,158
6,728
1,189
3,069
3,844
6,110
15,433
13,240
8,219
6,925
852
1,790
2,933
4,643
-
5,370
76,757
79,732
51,080)
(
66,057)
(
£
£
£
£
-
6,600
2,962
15,657
13,210
22,119
4,817
3,528
5,124
4,111
4,004
6,028
-
7,500
3,996
7,050
600
11,880
34,713
84,473
30/06/25
30/06/24
£
£
35,000
35,000
35,000
35,000
34,715
35,000
34,715
35,000
30/06/25
30/06/24
30/06/25
30/06/24		 £
£
£
£
13,156
1,101
11,153
10,498
1,368
2,076
25,677
13,675
23,499
17,124
12,630
14,733
8,158
6,728
1,189
3,069
3,844
6,110
15,433
13,240
8,219
6,925
852
1,790
2,933
4,643
-
5,370
76,757
79,732
51,080)
(
66,057)
(
£
£
£
£
-
6,600
2,962
15,657
13,210
22,119
4,817
3,528
5,124
4,111
4,004
6,028
-
7,500
3,996
7,050
600
11,880
34,713
84,473
30/06/25
30/06/24
£
£
35,000
35,000
35,000
35,000
34,715
35,000
34,715
35,000
30/06/25
30/06/24
30/06/25
30/06/24		 £
£
£
£
13,156
1,101
11,153
10,498
1,368
2,076
25,677
13,675
23,499
17,124
12,630
14,733
8,158
6,728
1,189
3,069
3,844
6,110
15,433
13,240
8,219
6,925
852
1,790
2,933
4,643
-
5,370
76,757
79,732
51,080)
(
66,057)
(
£
£
£
£
-
6,600
2,962
15,657
13,210
22,119
4,817
3,528
5,124
4,111
4,004
6,028
-
7,500
3,996
7,050
600
11,880
34,713
84,473
30/06/25
30/06/24
£
£
35,000
35,000
35,000
35,000
34,715
35,000
34,715
35,000
30/06/25
30/06/24
30/06/25
30/06/24		 £
£
£
£
13,156
1,101
11,153
10,498
1,368
2,076
25,677
13,675
23,499
17,124
12,630
14,733
8,158
6,728
1,189
3,069
3,844
6,110
15,433
13,240
8,219
6,925
852
1,790
2,933
4,643
-
5,370
76,757
79,732
51,080)
(
66,057)
(
£
£
£
£
-
6,600
2,962
15,657
13,210
22,119
4,817
3,528
5,124
4,111
4,004
6,028
-
7,500
3,996
7,050
600
11,880
34,713
84,473
30/06/25
30/06/24
£
£
35,000
35,000
35,000
35,000
34,715
35,000
34,715
35,000
30/06/25
30/06/24
30/06/25
30/06/24
30/06/24
£
35,000
35,000
35,000
35,000

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

Page 12

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2025

17 MANAGEMENT AND ADMINISTRATION

Administration And Headquarters
Salaries, National Insurance And Pension
Heat & Light
Telephone And Postage
Printing And Stationery
Staff Recruitment And Training
Professional Services
Safeguarding & DBS costs
Secretarial And Travel
Sundry (includes disallowed VAT)
Website & Software Fees
Repairs & Maintenance
Depreciation
Lease Of Equipment
Insurance
Bank Charges
Rental Income
Subsidiary Company costs
Auditor's emoluments
Included in professional services
Allocated as follows
Charitable Activities
Fundraising & Publicity
12
National Competitions
18
Council And Annual General Meeting
Meetings & Events
County, Association, Area/ Matches & Meetings
Telephone, Stationery, Postage & Allowances
Honorary Auditor Services
Recruitment & Training
Annual General Meeting
Average Number Of Employees
Office And Secretarial
Analysis of employees' remuneration
Gross remuneration
Employer's NIC
Employer's pension contributions		 ( 30/06/25
£
521,975
6,374
3,720
2,881
5,099
7,250
2,532
12,318
15,291
6,298
18,048
31,326
-
45,131
159
8,383)

-
670,019
6,000
507,329
12,231
150,459
670,019
30/06/25
£
9,919
4,635
1,252
433
4,094
-
20,333
30/06/25
13
450,772
38,863
32,340
521,975		 ( 30/06/24
£
510,529
8,962
5,108
4,073
5,901
9,777
1,453
11,658
21,413
5,929
29,207
34,544
3,951
38,576
229
8,283)

13
683,040
6,000
518,006
12,915
152,194
683,115
30/06/24
£
9,738
855
843
932
11,000
-
23,368
30/06/24
13
441,976
37,810
30,743
510,529

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 £32,340 (2024: £30,743). There were 13 members of staff in the scheme. At 30 June 2025, there were no accrued contributions (2024: £0)

Page 13

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

ENGLISH SCHOOLS FOOTBALL ASSOCIATION ENGLISH SCHOOLS FOOTBALL ASSOCIATION ENGLISH SCHOOLS FOOTBALL ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS-(CONTINUED) 30 JUNE 2025
18 NATIONAL COMPETITIONS
£
£
£
£
Schools & Superleague Competitions
U18 Superleague (Boys)
2,888
3,095
U18 Superleague (Girls)
2,779
2,945
U18 Inter School (Boys)
2,826
3,129
U18 Inter School (Girls)
2,859
3,196
U18 Inter School B Team (Boys)
2,912
3,114
U16 Inter School (Boys)
2,817
3,098
U16 Inter School (Girls)
2,853
3,117
U16 Inter Elite School (Boys)
2,884
3,132
U16 Inter School B Team (Boys)
2,805
3,021
U16 Inter Small School (Boys)
2,774
3,170
U15 Inter School (Boys)
4,685
4,099
U15 Inter School (Girls)
4,363
4,078
U15 Inter School New (Girls)
4,902
6,204
U15 Inter Elite School (Boys)
4,293
4,084
U15 Inter School B Team (Boys)
4,316
4,056
U15 Inter School B Team (Girls)
4,152
3,660
U15 Inter Small School (Boys)
4,215
4,124
U15 Inter Small School (Girls)
4,043
3,669
U14 Inter School (Boys)
4,396
3,956
U14 Inter School (Girls)
4,235
4,144
U14 Inter Elite School (Boys)
4,292
3,916
U14 Inter School B Team (Boys)
4,378
3,969
U14 Inter Small School (Boys)
4,340
3,864
U13 Inter School (Boys)
4,473
4,152
U13 Inter School (Girls)
4,231
4,242
U13 Inter School New (Girls)
4,847
6,177
U13 Inter Elite School (Boys)
4,297
3,901
U13 Inter School B Team (Boys)
4,473
3,888
U13 Inter School B Team (Girls)
4,378
3,681
U13 Inter Small School (Boys)
4,330
3,841
U13 Inter Small School (Girls)
4,022
3,665
U12 Inter School (Boys)
4,442
3,998
U12 Inter School (Girls)
4,200
3,885
U12 Inter Elite School (Boys)
4,232
3,883
U12 Inter School B Team (Boys)
4,247
3,851
U12 Inter Small School (Boys)
4,241
3,975
U11 Inter School (Boys)
12,041
6,508
U11 Inter School (Girls)
12,040
6,511
U11 Inter Small School (Mixed)
11,902
6,458
177,403
157,456
Representative Competitions
U18 Inter County (Boys)
2,538
2,715
U16 Inter County (Boys)
2,605
3,061
U16 Inter County (Girls)
2,490
3,016
U15 Inter District (Boys)
5,114
4,951
U15 Inter District (Girls)
4,851
4,756
U14 Inter County (Boys)
2,548
3,014
U14 Inter County (Girls)
2,694
2,816
U14 Inter District (Boys)
5,253
5,107
U14 Inter District (Girls)
5,257
5,536
U13 Inter District (Boys)
5,409
5,159
U13 Inter District (Girls)
4,935
5,039
U12 Inter District (Boys)
4,885
5,073
U12 Inter District (Girls)
5,200
5,106
U11 Inter District (Boys)
2,786
2,371
U11 Inter District (Girls)
2,741
2,325
Champions Cup Branding and Subscription
820
557
Champions Cup Travel Grant (Finals & Plate Finals)
10,000
-
70,126
60,602
Management Costs
Management & Administration 17
150,459
152,194
397,989
370,252
30/06/25
30/06/24
18
NATIONAL COMPETITIONS
Schools & Superleague Competitions
U18 Superleague (Boys)
U18 Superleague (Girls)
U18 Inter School (Boys)
U18 Inter School (Girls)
U18 Inter School B Team (Boys)
U16 Inter School (Boys)
U16 Inter School (Girls)
U16 Inter Elite School (Boys)
U16 Inter School B Team (Boys)
U16 Inter Small School (Boys)
U15 Inter School (Boys)
U15 Inter School (Girls)
U15 Inter School New (Girls)
U15 Inter Elite School (Boys)
U15 Inter School B Team (Boys)
U15 Inter School B Team (Girls)
U15 Inter Small School (Boys)
U15 Inter Small School (Girls)
U14 Inter School (Boys)
U14 Inter School (Girls)
U14 Inter Elite School (Boys)
U14 Inter School B Team (Boys)
U14 Inter Small School (Boys)
U13 Inter School (Boys)
U13 Inter School (Girls)
U13 Inter School New (Girls)
U13 Inter Elite School (Boys)
U13 Inter School B Team (Boys)
U13 Inter School B Team (Girls)
U13 Inter Small School (Boys)
U13 Inter Small School (Girls)
U12 Inter School (Boys)
U12 Inter School (Girls)
U12 Inter Elite School (Boys)
U12 Inter School B Team (Boys)
U12 Inter Small School (Boys)
U11 Inter School (Boys)
U11 Inter School (Girls)
U11 Inter Small School (Mixed)
Representative Competitions
U18 Inter County (Boys)
U16 Inter County (Boys)
U16 Inter County (Girls)
U15 Inter District (Boys)
U15 Inter District (Girls)
U14 Inter County (Boys)
U14 Inter County (Girls)
U14 Inter District (Boys)
U14 Inter District (Girls)
U13 Inter District (Boys)
U13 Inter District (Girls)
U12 Inter District (Boys)
U12 Inter District (Girls)
U11 Inter District (Boys)
U11 Inter District (Girls)
Champions Cup Branding and Subscription
Champions Cup Travel Grant (Finals & Plate Finals)
Management Costs
Management & Administration 17
2,538
2,605
2,490
5,114
4,851
2,548
2,694
5,253
5,257
5,409
4,935
4,885
5,200
2,786
2,741
820
10,000

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

Page 14

NOTES TO THE FINANCIAL STATEMENTS - (CONTINUED) 30 JUNE 2025

19
20
21
22
23		 VALUE ADDED TAX
Payments Made To HM Revenue & Customs
During the Period
DEBTORS (DUE WITHIN ONE YEAR)
Trade debtors
Prepayments
HMRC (VAT)
CREDITORS (DUE WITHIN ONE YEAR)
Trade creditors
Accruals
ADVANCED INCOME
Balance Bfd
Movement for year
Balance cfd
OPERATING LEASE COMMITMENTS
Due within 1 year
Due between 1 and 2 years
Due between 2 and 5 years
Due over 5 years		 30/06/25
£
54,754
30/06/25
£
37,765
3,740
23,799
65,304
30/06/25
£
15,011
138,227
153,238
30/06/25
£
9,623
23,691
33,314
30/06/25
£
4,741
1,905
-
-		 30/06/24
£
22,056
30/06/24
£
73,364
2,122
-
75,486
30/06/24
£
16,724
234,520
251,244
( 30/06/24
£
69,556
59,933)
9,623
30/06/24
£
4,741
4,741
1,895
-

ENGLISH SCHOOLS FOOTBALL ASSOCIATION

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 2025 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 2025, 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

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 required 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: 29 September 2025

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